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. The documents are available below.
Information must be provided in accordance with the standard and timetable set out in the rules. The timetable provides for the publication of the first set of:
- service and access information and standing terms by 21 June 2018 and
- financial information and weighted average price information by October 2018 or January 2019, depending on the service provider’s financial year.
This information is to be published on the non-scheme pipeline’s website.