26 Del. Admin. Code § 1002-A-3.0

Current through Register Vol. 27, No. 12, June 1, 2024

Section 1002-A-3.0 - Financial Results of Operations

3.1 Financial Summary

3.1.1 An overall financial summary must be furnished on Schedule No. 1. The "rate base" calculation for the purposes of the test year should reflect book figures. To the extent additional "calculated" amounts are referenced, e.g., Cash Working Capital, these amounts should be consistent with the methodology employed for the test period rate base calculation.

3.1.2 Jurisdictional versus Total Utility Results. In the event the total company results are different from the results applicable to the Delaware jurisdiction, then two schedules shall be submitted and designated as schedule 1A, covering the entire company, and Schedule 1B, covering the Delaware jurisdictional results.

3.2 Supporting Documents

3.2.1 The following documents must be filed with the application if presently not on file with the Commission or the utility must provide a website address:

3.2.1.1 Annual Report to Stockholders for applicant, its subsidiaries and its parent for last five years.

3.2.1.2 Annual Reports to Federal Regulatory jurisdictions, such as FERC, FCC, etc., as applicable.

3.2.1.3 SEC 10K Reports for last five years and most recent SEC 10Q Report for applicant or parent. If both applicant and parent have public stockholders, submit for both. If the utility is not a public company or whose parent is not under the jurisdiction of the SEC, available substantially equivalent reports for the last five years should be provided.

3.2.1.4 Most recent proxy statement for applicant or parent. If both applicant and parent have public stockholders, then submit for both.

3.2.1.5 All securities prospectuses for applicant utility and parent for most recent 5 year period.

26 Del. Admin. Code § 1002-A-3.0

27 DE Reg. 117 (8/1/2023) (Final)