Preparing Consolidated Segmental Statements
- Publication type:
- Guidance
- Publication date:
- Last updated:
- Topic:
- Electricity supply, Gas supply
- Industry sector:
- Supply and Retail Market
- Licence type:
- Electricity Supply Licence,
- Gas Supplier Licence
Guidance for suppliers required to publish Consolidated Segmental Statements (CSS).
Details
This guidance document explains the scope and application of the Standard Licence Conditions (SLC) 19A of the Electricity and Gas supply licences (Financial Information Reporting).
The guidance takes effect for relevant licensees due to publish on or after 31 October 2025 (00:01am) until advised otherwise. It replaces any preceding guidance. The CSS aims to provide transparency of supplier profitability, which is key in monitoring whether the market is working well for consumers. It is also important in building consumer confidence.
Following the first year of implementation of the revised SLC 19A, this guidance has been modified following a Consolidated Segmental Statements guidance update consultation, which closed on 24 October 2025. The changes are intended to reduce ambiguity and improve consistency and comparability between Consolidated Segmental Statements.
All updates
30 October 2025 modified guidance to improve comparability between returns and encourage more transparency.