A service provider for a non-scheme pipeline must prepare, maintain and publish:
- service and access information
- standing terms
- financial information
- weighted average price information
This information is to be published for non-scheme pipelines in accordance with the National Gas Law (WA), Part 23 of the National Gas Rules (WA) and the financial reporting guideline. The guideline provides for the publication of financial information about each non-scheme pipeline; specifies the methods, principles and inputs used to calculate the weighted average price information; specifies the level of detail of information required; specifies applicable accounting or audit standards; and specifies the level of audit assurance required.
The guideline refers to the financial reporting template and sets out the requirements for service providers to complete the template. This guideline is to be read in conjunction with the Financial Reporting Guideline for Non-Scheme Pipelines Explanatory Statement. On 23 October 2020, the ERA updated the financial reporting template to reflect changes in how leases are accounted for under standards set by the Australian Accounting Standards Board. The ERA has also incorporated other minor formatting amendments into the templates. All changes are marked within the template.
Previous Guideline Documents