Rule 005: Annual Reporting Requirements of Financial and Operational Results

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Consultation has concluded


The Alberta Utilities Commission is seeking stakeholder feedback on revisions to schedules of AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results.

The Commission is proposing the following amendments to Rule 005 schedules:

Electric Utility schedules and Gas Utility schedules

  • Removal of the requirement to provide GRA/GTA approved forecast information.
  • Removal of the variance calculations between actual/normalized and approved forecast.

Regulated rate provider and default supply provider schedules

  • Removal of the following schedules
    1. Schedule 1 – Regulated rate tariff income statement/ default rate tariff income statement
    2. Schedule 5 – Debt capital employed and interest expense
    3. Schedule 6 – Income tax/payment in lieu of taxes (PILOT)
    4. Schedule 7 – Capital assets continuity schedule
    5. Schedule 8 – Manpower schedule
    6. Schedule 9 – Reserve accounts
    7. Schedule 10 – Affiliate transactions
    8. Schedule 11 – Reconciliation from audited income statement to regulatory schedules

The clean and blackline versions of the schedules can be found under Consultation documents on the right-hand side of the page. Final approved amendments to the schedules will be reflected in AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results.

The Alberta Utilities Commission is currently seeking stakeholder input on the proposed amendments to the Rule 005 schedules. Please register and add your comments to the Discussions by Wednesday, February 10, 2021.

In alignment with the government of Alberta Red Tape Reduction Act targets to reduce regulatory burden and improve regulatory efficiency, the Commission intends to finalize the Rule 005 schedule changes, and to implement the Rule 005 requirements on, or before, March 31, 2021. Any changes to Rule 005 and schedules will affect the reporting requirements for the 2020 Rule 005 submission due in May 2021.


Please note, discussions under this project are now closed. Detailed information on revised Rule 005 including stakeholder comments matrix has been posted on the AUC website under Consultation for Rule 005 - Annual Reporting Requirements of Financial and Operational Results.


The Alberta Utilities Commission is seeking stakeholder feedback on revisions to schedules of AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results.

The Commission is proposing the following amendments to Rule 005 schedules:

Electric Utility schedules and Gas Utility schedules

  • Removal of the requirement to provide GRA/GTA approved forecast information.
  • Removal of the variance calculations between actual/normalized and approved forecast.

Regulated rate provider and default supply provider schedules

  • Removal of the following schedules
    1. Schedule 1 – Regulated rate tariff income statement/ default rate tariff income statement
    2. Schedule 5 – Debt capital employed and interest expense
    3. Schedule 6 – Income tax/payment in lieu of taxes (PILOT)
    4. Schedule 7 – Capital assets continuity schedule
    5. Schedule 8 – Manpower schedule
    6. Schedule 9 – Reserve accounts
    7. Schedule 10 – Affiliate transactions
    8. Schedule 11 – Reconciliation from audited income statement to regulatory schedules

The clean and blackline versions of the schedules can be found under Consultation documents on the right-hand side of the page. Final approved amendments to the schedules will be reflected in AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results.

The Alberta Utilities Commission is currently seeking stakeholder input on the proposed amendments to the Rule 005 schedules. Please register and add your comments to the Discussions by Wednesday, February 10, 2021.

In alignment with the government of Alberta Red Tape Reduction Act targets to reduce regulatory burden and improve regulatory efficiency, the Commission intends to finalize the Rule 005 schedule changes, and to implement the Rule 005 requirements on, or before, March 31, 2021. Any changes to Rule 005 and schedules will affect the reporting requirements for the 2020 Rule 005 submission due in May 2021.


Please note, discussions under this project are now closed. Detailed information on revised Rule 005 including stakeholder comments matrix has been posted on the AUC website under Consultation for Rule 005 - Annual Reporting Requirements of Financial and Operational Results.

CLOSED: This discussion has concluded.
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    Will the Commission require variance explanations for the Rule 005 filings?

    Regulatoryfilingsec asked 9 months ago

    The proposed revisions do not contemplate removing the required variance explanations for Rule 005 filings. In particular, the Commission has not proposed to remove Sections 4.2, 4.3, 4.4, 4.5 or 4.6 of Rule 005 where variance explanations are required. As per the Engage project page, the final approved amendments to the schedules will be reflected in AUC Rule 005: Annual Reporting Requirements of Financial and Operational Results. Stakeholders are free to suggest other changes to the schedules or the rule itself.