Consolidated Segmental Statements guidance update

Consolidated Segmental Statements guidance update | Ofgem Please enable JavaScript in your web browser to get the best experience. BETA This site is currently in BETA. Help us improve by giving us your feedback . Close alert: Consolidated Segmental Statements guidance update Publication type: Consultation Publication date: 26 September 2025 Last updated: 30 October 2025 Closed date: 25 October 2025 Status: Closed (with decision) Topic: Electricity supply, Gas supply Show all updates Print this page Related links Condition 19A. Financial information reporting (Electricity Supply SLC) Condition 19A. Financial information reporting (Gas Supply SLC) Share the page Share on Facebook Share on Twitter Share on LinkedIn Outcome of our consultation on updating the Consolidated Segmental Statements (CSS) guidance. Details of outcome We have made the decision to update the Consolidated Segmental Statement (CSS) guidance . The modified guidance explains the scope and application of Gas Supply and Electricity Supply Standard Licence Condition 19A (Financial Information Reporting) and should be used by relevant licensees from 31 October 2025. Given the positive feedback from stakeholders on the four consultation questions, we have decided to continue with our minded-to position. The modifications improve clarity, consistency and transparency, following observations and feedback from the first-year implementation of the revised Standard Licence Condition 19A. Where still required, any additional points raised will be considered in future updates to the CSS guidance, with appropriate consultation. Read the full outcome Consolidated Segmental Statements guidance update decision [PDF, 163.00KB] Consolidated Segmental Statements guidance update consultation responses [ZIP, 961.48KB] Original consultation This consultation aims at driving further consistency between Consolidated Segmental Statements (CSS) so that interested parties can make informed comparisons, with the aim of a more transparent market. Who should respond We would like views from people with an interest in financial reporting for energy supply license holders, in particular: supply licensees and their parent company where they have one consumer groups Consultation documents Modification of Consolidated Segmental Statements review [PDF, 176.04KB] Consolidated Segmental Statements Guidance 2025: for consultation [PDF, 295.53KB] Pro-forma [PDF, 267.38KB] Print this page Related links Condition 19A. Financial information reporting (Electricity Supply SLC) Condition 19A. Financial information reporting (Gas Supply SLC) Share the page Share on Facebook Share on Twitter Share on LinkedIn All updates 30 October 2025 added outcome of consultation. Close