Regulatory accounts

Network Rail’s regulatory accounts provide information on Network Rail’s financial performance on a regulatory basis.

Key points

Network Rail’s regulatory accounts are the primary source of information about the company’s regulatory financial position and performance.

Their main purpose is to inform the determination of access charges and to monitor compliance with the most receive review of access charges.

This enables robust financial monitoring of Network Rail and is useful to us, funders and other interested parties for these purposes.

What we are doing

There have been a number of changes in recent years to Network Rail’s regulatory accounts to provide:

• comparison to ACR2003;
• disaggregated information for Scotland and England and Wales (this reflects our approach to the disaggregation of Network Rail's price control between Scotland and England & Wales); and
• a more detailed breakdown of operations, operating costs and maintenance costs.

Further actions

As part of PR08 we will update the regulatory guidelines to reflect the conclusions of CP4 and the way we did our analysis.

Last updated: 28 February 2008

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