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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
Related documents
- Regulatory Accounting Guidelines for Network Rail Infrastructure Limited - March 2013 (
PDF 563 Kb). - Template regulatory financial statements 2012-13 (
XLS 364 Kb). - Regulatory Accounting Guidelines for Network Rail Infrastructure Limited - February 2012 (
PDF 1152 Kb). - Template regulatory financial statements 2011-12 (
XLS 389 Kb). - Network Rail regulatory accounts data assurance - Final report by Ove Arup, September 2011 (
PDF 2635 Kb). - Regulatory Accounting Guidelines for Network Rail Infrastructure Limited - January 2011 (
PDF 443 Kb). - Template regulatory financial statements 2010-11 (
XLS 355 Kb). - Regulatory Accounting Guidelines 2010 (
PDF 616 Kb). - Template regulatory financial statements 2010 (
PDF 257 Kb). - Regulatory Accounting Guidelines 2009 (
PDF 264 Kb). - Regulatory Accounting Guidelines 2008 (
PDF 285 Kb). - Regulatory Accounting Guidelines 2007 (
PDF 784 Kb). - Regulatory accounting guidelines 2006 (
PDF 1737 Kb). - Regulatory accounting guidelines - covering letter to Network Rail (
PDF 18 Kb). - Letter to Network Rail Group Company Secretary regarding regulatory accounting guidelines (
PDF 51 Kb). - Regulatory accounting guidelines: Disclosure statements (
PDF 590 Kb). - PR08 - Licence review - consultation on financial conditions (
PDF 338 Kb).
