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 recent 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.

Update for 2011-12

The main change to the regulatory accounting guidelines for 2011-12 is to require Network Rail to publish audited accounting statements for each of its operating routes. Network Rail will also publish a statement on financial performance.

Last updated: March 2013

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