{"text_format":"1","workbook":"xlsx","n_sheets":15,"sheets":["Cover ","Model formatting","ToC","Time","InpC","InpR","InpIndex","RCV and post 2020 investment","Cost of Debt","Water resources","Water network +","Wastewater network +","Bioresources","Dummy","Output"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":189,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover ","index":0,"n_rows":41,"n_cols":6,"rows_kept":41,"cut":false,"hidden":false,"merged":[[35,2,38,2],[35,3,38,3],[35,4,38,4],[21,2,21,3],[27,2,30,2],[27,3,30,3],[27,4,30,4],[31,2,34,2],[31,3,34,3],[31,4,34,4]]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Cover "}]
[]
[null,"Model name:","Cost of new debt indexation model"]
[null,"Version number:",6.3]
[null,"Filename:","Cost-of-new-debt-indexation-model-Dec-2020-v6.3.xlsm"]
[null,"Date:","2020-12-02"]
[null,"Author: ","Ofwat"]
[null,"Author contact information:","OfwatPandO@ofwat.gov.uk"]
[]
[]
[null,"Summary of model:","This model implements the necessary reconciliations for the allowed return on new debt. "]
[]
[]
[]
[]
[]
[null,"Disclaimer:","None"]
[]
[null,"Known limitations of the model:","None"]
[]
[null,null,"Issue",null,"Details","Model link"]
[]
[]
[]
[null,"Changes","Below are details of changes to the model from the version 6.2 published on 4 March 2020. The changes fix issues that have been identified and implement improvements for clarity and ease of use."]
[]
[null,null,"Category","Sheet(s) in current model","Description of change(s) made","Model link(s)"]
[null,null,"Logic Update","InpC","Input cell: 'Mid-point of the AMP’ hardcoded to 2.5 years to aid consistency and reduce confusion. ","InpC!F47"]
[]
[]
[]
[null,null,"Logic Update","InpR","Defunct range removed (‘CPIH financial year average index value’)"]
[]
[]
[]
[null,null,"Logic Update","InpR","Issuance and liquidity fees line added to inform more accurate outturn allowed cost of overall debt for input to tax reconciliation model. ","InpR!E38"]
[]
[]
[]
[]
["END OF SHEET"]

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[]
[]
["SHEET TABS"]
[]
[null,null,null,null,"Light Yellow",null,"Input sheets"]
[]
[null,null,null,null,"No colour (default Excel tab colour)",null,"Calculation and documentation sheets"]
[]
[null,null,null,null,"Pale Blue",null,"Key output sheets"]
[]
[null,null,null,null,"Turquoise",null,"Quality control sheets"]
[]
[null,null,null,null,"Yellow",null,"To be completed, temporary, restructured, or deleted"]
[]
[]
["COLOUR"]
[]
[null,"Font colour only"]
[null,null,null,null,"Blue font",null,"Imported from another sheet"]
[]
[null,null,null,null,"Red font ",null,"Exported to another sheet (except from Input sheets)"]
[]
[null,null,null,null,"Black font",null,"Within sheet link or calculation"]
[]
[null,null,null,null,"Green font",null,"Additional descriptions"]
[]
[null,"Font + shade combinations"]
[null,null,null,null,"Black font + Light Yellow shade",null,"Inputs"]
[]
[null,null,null,null,"Black font + Light Grey shade on entire row",null,"Within-worksheet counter-flow "]
[]
[null,null,null,null,"Blue font + Light Grey shade on entire row",null,"Between-worksheet counter-flow "]
[]
[null,null,null,null,"Empty Cell with Light Grey shade",null,"Empty cells being deliberately referenced"]
[]
[null,"Other"]
[null,null,null,null,"Black font + Pale Blue shade on entire row",null,"Section separator"]
[]
[null,null,null,null,"Light Turquoise shade",null,"Stored/dead/hard coded outputs"]
[]
[null,null,null,null,"Tan shade",null,"Pre-model time line actuals"]
[]
[null,null,null,null,"Yellow shade",null,"Work in progress / temporary"]
[]
[null,null,null,null,"Lime shade",null,"Values or logic to be reviewed"]
[]
[null,"Error checks & alerts"]
[null,null,null,null,"Green shade",null,"OK"]
[]
[null,null,null,null,"Red shade",null,"Error"]
[]
[null,null,null,null,"Gold shade",null,"Alert"]
[]
[]
["ABBREVIATIONS"]
[]
[]
[]
[]
[]
["END"]

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[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"ToC"}]
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[null,"ASSUMPTIONS:",null,"INPUTS:",null,"CALCULATIONS:",null,"OUTPUTS:"]
[]
[null,"Cover",null,{"$f":"InpC!$A$1","v":"InpC"},null,{"$f":" 'RCV and post 2020 investment'!A1","v":"RCV and post 2020 investment"},null,{"$f":"Output!A1","v":"Output"}]
[null,"Model documentation sheet",null,"Inputs - column format",null,"Calculation of RCV and notional debt balances for return",null,"Outputs to other models"]
[]
[null,{"$f":"$A$1","v":"ToC"},null,{"$f":"InpR!$A$1","v":"InpR"},null,{"$f":"'Cost of Debt'!A1","v":"Cost of Debt"}]
[null,"Table of contents",null,"Inputs - row format",null,"Allowed cost of debt calculations"]
[]
[null,"Model formatting",null,{"$f":"InpIndex!A1","v":"InpIndex"},null,{"$f":"'Water resources'!A1","v":"Water resources"}]
[null,"Explanation of different formatting types",null,"Inputs - row from index",null,"Water Resources cost of debt reconciliation"]
[]
[null,{"$f":"Time!A1","v":"Time"},null,null,null,{"$f":"'Water network +'!A1","v":"Water network +"}]
[null,"Treatment of time in model",null,null,null,"Water Network plus cost of debt reconciliation"]
[]
[null,null,null,null,null,{"$f":"'Wastewater network +'!A1","v":"Wastewater network +"}]
[null,null,null,null,null,"Wastewater Network plus cost of debt reconciliation"]
[]
[null,null,null,null,null,{"$f":"Bioresources!A1","v":"Bioresources"}]
[null,null,null,null,null,"Bioresources cost of debt reconciliation"]
[]
[null,null,null,null,null,"Dummy"]
[null,null,null,null,null,"Dummy control cost of debt reconciliation"]
[]
[]
[]
[]
[]
[]
["END"]

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[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Time"}]
[null,null,null,null,null,null,null,null,null,{"$f":"Time!J$22","v":"2020-03-31"},{"$f":"Time!K$22","v":"2021-03-31"},{"$f":"Time!L$22","v":"2022-03-31"},{"$f":"Time!M$22","v":"2023-03-31"},{"$f":"Time!N$22","v":"2024-03-31"},{"$f":"Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,null,null,null,null,null,{"$f":"Time!J$58","v":"Pre Fcst"},{"$f":"Time!K$58","v":"Forecast"},{"$f":"Time!L$58","v":"Forecast"},{"$f":"Time!M$58","v":"Forecast"},{"$f":"Time!N$58","v":"Forecast"},{"$f":"Time!O$58","v":"Forecast"},{"$f":"Time!P$58","v":"Post-Fcst"}]
[null,null,null,null,{"$f":"Time!E$86","v":"Financial Year Ending"},null,null,null,null,{"$f":"Time!J$86","v":2020},{"$f":"Time!K$86","v":2021},{"$f":"Time!L$86","v":2022},{"$f":"Time!M$86","v":2023},{"$f":"Time!N$86","v":2024},{"$f":"Time!O$86","v":2025},{"$f":"Time!P$86","v":2026}]
[null,null,null,null,{"$f":"Time!E$10","v":"Model column counter"},"Constant","Unit","Total",null,{"$f":"Time!J$10","v":1},{"$f":"Time!K$10","v":2},{"$f":"Time!L$10","v":3},{"$f":"Time!M$10","v":4},{"$f":"Time!N$10","v":5},{"$f":"Time!O$10","v":6},{"$f":"Time!P$10","v":7}]
[]
["MODEL PERIOD"]
[]
[null,"Model Column Counter "]
[null,null,null,null,"Model column counter",null,"counter",null,null,{"$f":" I10 + 1","v":1},2,3,4,5,6,7]
[null,null,null,null,"Model Column Total",{"$f":" MAX(J10:BX10)","v":7},"column"]
[]
[null,null,null,null,{"$f":" E$10","v":"Model column counter"},0,"counter",0,0,1,2,3,4,5,6,7]
[null,null,null,null,"First model column flag",null,"flag",{"$f":" SUM(J14:BX14)","v":1},null,{"$f":" IF( J13 = 1, 1, 0)","v":1},0,0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$15","v":"First date of time ruler"},{"$f":" InpC!F$15","v":"2019-04-01"},{"$f":" InpC!G$15","v":"date"}]
[null,null,null,null,"First model period BEG",{"$f":" DATE(YEAR(F16), MONTH(F16), 1)","v":"2019-04-01"},"month"]
[]
[null,null,null,null,{"$f":" E$17","v":"First model period BEG"},{"$f":" F$17","v":"2019-04-01"},{"$f":" G$17","v":"month"}]
[null,null,null,null,{"$f":" E$14","v":"First model column flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"Model Period BEG",null,"date",null,null,{"$f":" IF( J20 = 1, $F19, I22 + 1)","v":"2019-04-01"},"2020-04-01","2021-04-01","2022-04-01","2023-04-01","2024-04-01","2025-04-01"]
[null,null,null,null,"Model Period END",null,"date",null,null,{"$f":" DATE(YEAR(J21), MONTH(J21) + 12, DAY(1) - 1)","v":"2020-03-31"},{"$f":" DATE(YEAR(K21), MONTH(K21) + 12, DAY(1) - 1)","v":"2021-03-31"},"2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,{"$f":" E$21","v":"Model Period BEG"},"00:00:00","date","00:00:00","00:00:00","2019-04-01","2020-04-01","2021-04-01","2022-04-01","2023-04-01","2024-04-01","2025-04-01"]
[null,null,null,null,"Days in Model Period",null,"days",{"$f":" SUM(J26:BX26)","v":2557},null,{"$f":" J24 - J25 + 1","v":366},365,365,365,366,365,365]
[]
[]
["PRE FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" InpC!E$17","v":"Last Pre Forecast Date"},{"$f":" InpC!F$17","v":"2020-03-31"},{"$f":" InpC!G$17","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Last Pre Forecast Flag",null,"flag",{"$f":" SUM(J33:BX33)","v":1},null,{"$f":" IF(J32 = $F31, 1, 0)","v":1},{"$f":" IF(K32 = $F31, 1, 0)","v":0},0,0,0,0,0]
[null,null,null,null,"Pre Forecast Period Flag",null,"flag",{"$f":" SUM(J34:BX34)","v":1},null,{"$f":" IF($F31 >= J32, 1, 0)","v":1},0,0,0,0,0,0]
[null,null,null,null,"Pre Forecast Period Total",{"$f":" SUM(J34:BX34)","v":1},"columns"]
[]
[null,null,null,null,{"$f":" InpC!E$19","v":"Acquisition date (midnight)"},{"$f":" InpC!F$19","v":"2020-03-31"},{"$f":" InpC!G$19","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Acquisition / initial balance date flag",null,"flag",{"$f":" SUM(J39:BX39)","v":1},null,{"$f":" IF(J38 = $F37, 1, 0)","v":1},0,0,0,0,0,0]
[]
[]
["FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" E$33","v":"Last Pre Forecast Flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"1st Forecast Period Flag",null,"flag",{"$f":" SUM(J45:BX45)","v":1},null,{"$f":" I44","v":0},1,0,0,0,0,0]
[]
[null,null,null,null,{"$f":"InpC!E$21","v":"Last forecast date"},{"$f":"InpC!F$21","v":"2025-03-31"},{"$f":"InpC!G$21","v":"date"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,"Last Forecast Period Flag",null,"flag",{"$f":" SUM(J49:BX49)","v":1},null,{"$f":" IF(AND($F47 > I48, $F47 <= J48), 1, 0)","v":0},0,0,0,0,1,0]
[]
[null,null,null,null,{"$f":" E$45","v":"1st Forecast Period Flag"},0,"flag",1,0,0,{"$f":" K$45","v":1},0,0,0,0,0]
[null,null,null,null,{"$f":" E$49","v":"Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,1,0]
[null,null,null,null,"Forecast Period Flag",null,"flag",{"$f":" SUM(J53:BX53)","v":5},null,{"$f":" J51 - I52 + I53","v":0},1,1,1,1,1,0]
[null,null,null,null,"Forecast Period Total ",{"$f":" SUM(J53:BX53)","v":5},"columns"]
[]
[null,null,null,null,{"$f":" E$34","v":"Pre Forecast Period Flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$53","v":"Forecast Period Flag"},0,"flag",5,0,0,1,1,1,1,1,0]
[null,null,null,null,"Pre Forecast vs Forecast",null,"flag",null,null,{"$f":" IF(J56 = 1, \"Pre Fcst\", IF(J57 = 1, \"Forecast\", \"Post-Fcst\"))","v":"Pre Fcst"},"Forecast","Forecast","Forecast","Forecast","Forecast","Post-Fcst"]
[]
[]
["POST FORECAST PERIOD"]
[]
[null,null,null,null,{"$f":" E$49","v":"Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,1,0]
[null,null,null,null,"1st Post Last Forecast Period Flag",null,"flag",{"$f":" SUM(J64:BX64)","v":1},null,{"$f":" I63","v":0},0,0,0,0,0,1]
[]
[null,null,null,null,{"$f":" E$64","v":"1st Post Last Forecast Period Flag"},0,"flag",1,0,0,0,0,0,0,0,1]
[null,null,null,null,"Post Forecast Period Flag",null,"flag",{"$f":" SUM(J67:BX67)","v":1},null,{"$f":" I67 + J66","v":0},0,0,0,0,0,1]
[null,null,null,null,"Post Forecast Period Total",{"$f":" SUM(J67:BX67)","v":1},"columns"]
[]
[]
["MODELLING PERIOD CHECK"]
[]
[null,null,null,null,{"$f":" E$11","v":"Model Column Total"},{"$f":" F$11","v":7},{"$f":" G$11","v":"column"}]
[null,null,null,"less",{"$f":" E$35","v":"Pre Forecast Period Total"},{"$f":" F$35","v":1},{"$f":" G$35","v":"columns"}]
[null,null,null,"less",{"$f":" E$54","v":"Forecast Period Total "},{"$f":" F$54","v":5},{"$f":" G$54","v":"columns"}]
[null,null,null,"less",{"$f":" E$68","v":"Post Forecast Period Total"},{"$f":" F$68","v":1},{"$f":" G$68","v":"columns"}]
[null,null,null,null,"Modelling Period Check",{"$f":" IF(F73 - SUM(F74:F76) <> 0, 1, 0)","v":0},"check"]
[]
[]
["FINANCIAL YEAR"]
[]
[null,null,null,null,{"$f":"InpC!E26","v":"First Modelling Column Financial Year Number"},{"$f":"InpC!F26","v":2020},{"$f":"InpC!G26","v":"year"}]
[null,null,null,null,{"$f":"InpC!E27","v":"Financial Year End Month Number"},{"$f":"InpC!F27","v":3},{"$f":"InpC!G27","v":"month #"}]
[null,null,null,null,{"$f":" E$22","v":"Model Period END"},"00:00:00","date","00:00:00","00:00:00","2020-03-31","2021-03-31","2022-03-31","2023-03-31","2024-03-31","2025-03-31","2026-03-31"]
[null,null,null,null,{"$f":" E$14","v":"First model column flag"},0,"flag",1,0,1,0,0,0,0,0,0]
[null,null,null,null,"Financial Year Ending",null,"year #",null,null,{"$f":" IF(J85 = 1, $F82, IF(J84 > (DATE(I86, $F83 + 1, 1) - 1), I86 + 1, I86))","v":2020},2021,2022,2023,2024,2025,2026]
[]
["CURRENT YEAR FLAG"]
[]
[null,null,null,null,{"$f":" InpC!E$31","v":"First modelling period end year"},{"$f":" InpC!F$31","v":2021},{"$f":" InpC!G$31","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"First modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J91 = $F90, 1, 0)","v":0},{"$f":" IF(K91 = $F90, 1, 0)","v":1},0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$32","v":"Second modelling period end year"},{"$f":" InpC!F$32","v":2022},{"$f":" InpC!G$32","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Second modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J95 = $F94, 1, 0)","v":0},0,1,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$33","v":"Third modelling period end year"},{"$f":" InpC!F$33","v":2023},{"$f":" InpC!G$33","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Third modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J99 = $F98, 1, 0)","v":0},0,0,1,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$34","v":"Fourth modelling period end year"},{"$f":" InpC!F$34","v":2024},{"$f":" InpC!G$34","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Fourth modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J103 = $F102, 1, 0)","v":0},0,0,0,1,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$35","v":"Fifth modelling period end year"},{"$f":" InpC!F$35","v":2025},{"$f":" InpC!G$35","v":"year"}]
[null,null,null,null,{"$f":" E$86","v":"Financial Year Ending"},{"$f":" F$86","v":0},"year #",0,0,2020,2021,2022,2023,2024,2025,2026]
[null,null,null,null,"Fifth modelling period flag ",{"$f":" F$10","v":0},"flag",{"$f":" H$10","v":0},{"$f":" I$10","v":0},{"$f":" IF(J107 = $F106, 1, 0)","v":0},0,0,0,0,1,0]

{"sheet":"InpC","index":4,"n_rows":74,"n_cols":8,"rows_kept":74,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"InpC"}]
[]
[]
[]
[null,null,null,null,null,"Input","Unit","Comment"]
[]
[null,null,null,null,"Total Comparison Column Differences"]
[]
[null,null,null,null,"Option Name"]
[]
[null,null,null,null,"[don't delete row]"]
[]
["TIME"]
[]
[null,null,null,null,"First date of time ruler","2019-04-01","date","Suggested default: (as entered)"]
[]
[null,null,null,null,"Last Pre Forecast Date","2020-03-31","date","Suggested default: (as entered)"]
[]
[null,null,null,null,"Acquisition date (midnight)","2020-03-31","date","Suggested default: (as entered)"]
[null,null,null,null,"Length of forecast period",5,"years","Suggested default: (as entered)"]
[null,null,null,null,"Last forecast date",{"$f":"DATE(YEAR(F19)+F20,MONTH(F19),DAY(F19))","v":"2025-03-31"},"date"]
[]
[]
[null,null,null,null,"Operation Start Date (midnight)","2020-03-31","date","Suggested default: (as entered)"]
[null,null,null,null,"Operation Finish Date (midnight)","2025-03-31","date","Suggested default: (as entered)"]
[null,null,null,null,"First Modelling Column Financial Year Number",2020,"year","Suggested default: (as entered)"]
[null,null,null,null,"Financial Year End Month Number",3,"month #","Suggested default: (as entered)"]
[null,null,null,null,"Financial Year Start Month Number",4,"month #","Suggested default: (as entered)"]
[]
[null,null,null,null,"Modelling period flags"]
[null,null,null,null,"First modelling period end year",2021,"year","Suggested default: (as entered)"]
[null,null,null,null,"Second modelling period end year",2022,"year","Suggested default: (as entered)"]
[null,null,null,null,"Third modelling period end year",2023,"year","Suggested default: (as entered)"]
[null,null,null,null,"Fourth modelling period end year",2024,"year","Suggested default: (as entered)"]
[null,null,null,null,"Fifth modelling period end year",2025,"year","Suggested default: (as entered)"]
[]
[]
["NON CHANGEABLE INPUTS"]
[]
[null,"Model Tolerance"]
[null,null,null,null,"Model Check Tolerance Level",1E-3,"tolerance"]
[]
[null,null,null,null,"Model Track Tolerance Level",1E-3,"tolerance"]
[]
[null,null,null,null,"% Model Check Tolerance Level",1.0000000000000001E-5,"%"]
[]
[null,null,null,null,"Mid-point of the AMP",2.5,"years"]
[]
["FINANCIAL CALC INPUTS"]
[]
[null,null,null,null,"Notional % of 'new' debt over period ",0.17,"percentage","Suggested default: 20% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Proportion of notional debt subject to indexation - intial balance",null,"percentage","Suggested default: blank"]
[null,null,null,null,"Long-term CPIH assumption",0.02,"percentage","Suggested default: 2.0% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[]
[null,null,null,null,"Ex-ante 'outperformance wedge' for notional company vs. average A/BBB iBoXX 10+ non-financial index (new debt only)",0,"percentage","Suggested default: 0.15% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)",3.3700000000000001E-2,"percentage","Suggested default: 2.96% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Notional gearing",0.6,"percentage","Suggested default: 60% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[]
[null,null,null,null,"Units in 100%",100,"units","Suggested default: 100"]
[]
[null,null,null,null,"PV base date","2025-03-31","date","Suggested default: 31 Mar 25"]
[null,null,null,null,"Days in a year",365,"days","Suggested default: 365"]
[]
[null,null,null,null,"Company-specific adjustment (new debt)",0,"percentage","Suggested default: 0.25% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Company-specific adjustment (embedded debt)",2.8999999999999998E-3,"percentage","Suggested default: 0.35% (see: 'PR19 Final Determinations, Allowed Return on Capital Technical Appendix')"]
[null,null,null,null,"Company-specific adjustment applies to Water Resources","YES","Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Water Network Plus","YES","Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Wastewater Network Plus","NO","Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Bioresources","NO","Yes / No","Company-specific input"]
[null,null,null,null,"Company-specific adjustment applies to Dummy","NO","Yes / No","Company-specific input"]
[]
[]
[]
[null,null,null,null,"[don't delete row]"]

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[null,null,null,null,{"$f":"Time!E$21","v":"Model Period BEG"},null,null,null,null,{"$f":"Time!J$21","v":"2019-04-01"},{"$f":"Time!K$21","v":"2020-04-01"},{"$f":"Time!L$21","v":"2021-04-01"},{"$f":"Time!M$21","v":"2022-04-01"},{"$f":"Time!N$21","v":"2023-04-01"},{"$f":"Time!O$21","v":"2024-04-01"},{"$f":"Time!P$21","v":"2025-04-01"}]
[null,null,null,null,{"$f":"Time!E$22","v":"Model Period END"},null,null,null,null,{"$f":"Time!J$22","v":"2020-03-31"},{"$f":"Time!K$22","v":"2021-03-31"},{"$f":"Time!L$22","v":"2022-03-31"},{"$f":"Time!M$22","v":"2023-03-31"},{"$f":"Time!N$22","v":"2024-03-31"},{"$f":"Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,{"$f":"Time!E$58","v":"Pre Forecast vs Forecast"},null,null,null,null,{"$f":"Time!J$58","v":"Pre Fcst"},{"$f":"Time!K$58","v":"Forecast"},{"$f":"Time!L$58","v":"Forecast"},{"$f":"Time!M$58","v":"Forecast"},{"$f":"Time!N$58","v":"Forecast"},{"$f":"Time!O$58","v":"Forecast"},{"$f":"Time!P$58","v":"Post-Fcst"},"Notes:"]
[null,null,null,null,{"$f":"Time!E$86","v":"Financial Year Ending"},null,null,null,null,{"$f":"Time!J$86","v":2020},{"$f":"Time!K$86","v":2021},{"$f":"Time!L$86","v":2022},{"$f":"Time!M$86","v":2023},{"$f":"Time!N$86","v":2024},{"$f":"Time!O$86","v":2025},{"$f":"Time!P$86","v":2026}]
[null,null,null,null,{"$f":"Time!E$10","v":"Model column counter"},null,null,null,null,{"$f":"Time!J$10","v":1},{"$f":"Time!K$10","v":2},{"$f":"Time!L$10","v":3},{"$f":"Time!M$10","v":4},{"$f":"Time!N$10","v":5},{"$f":"Time!O$10","v":6},{"$f":"Time!P$10","v":7}]
[null,null,null,null,null,"Constant","Unit","Total"]
[]
[]
[]
[]
[]
[null,null,null,null,"[don't delete row]",null,null,null,"[range starts]"]
["RCV - Water Resources"]
[null,null,null,null,"Water resources RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,116.38293427087875,117.57541860214823,118.4962720805636,122.69626146290145,122.82439141869676,null,"Suggested default: Table 3.4 FD Allowed Revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Water Resources RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,117.04113827336369,117.90198573005267,122.09493615553366,122.22935146263188,122.21322113260706,null,"Suggested default: Table 3.4 FD Allowed Revenue appendix ('Total Closing RCV')"]
[]
["RCV - Water Network Plus"]
[null,null,null,null,"Water Network Plus RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,410.22199909848962,408.69593320582732,406.52579479117674,401.74159868641368,399.0772065091378,null,"Suggested default: Table 3.8 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Water Network Plus RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,406.88101088673068,404.58023839124087,399.84438274916886,397.26789800730751,395.33666534487071,null,"Suggested default: Table 3.8 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Wastewater Network Plus"]
[null,null,null,null,"Watewater Network Plus RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.12 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Watewater Network Plus RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.12 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Bioresources"]
[null,null,null,null,"Bioresources RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.16 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Bioresources RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.16 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
["RCV - Dummy"]
[null,null,null,null,"Dummy RCV year start",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.20 FD Allowed revenue appendix ('Total Opening RCV')"]
[null,null,null,null,"Dummy RCV year end",null,"£m, (CPIH, 2017/18 prices)",null,null,null,null,null,null,null,null,null,"Suggested default: Table 3.20 FD Allowed revenue appendix ('Total Closing RCV')"]
[]
[]
["COD"]
[null,null,null,null,"Allowed sector new debt cost (not inc. CSA) - final determination (CPIH real)",null,"percentage",null,null,null,1.9E-3,1.9E-3,1.9E-3,1.9E-3,1.9E-3,null,"Suggested default: 0.53% - Table 1.1. FD Allowed return on capital technical appendix"]
[null,null,null,null,"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)",null,"percentage",null,null,null,2.47E-2,2.47E-2,2.47E-2,2.47E-2,2.47E-2,null,"Suggested default: 2.42% - Table 1.1. FD Allowed return on capital technical appendix"]
[null,null,null,null,"Allowed sector issuance and liquidity costs - final determinations",null,null,null,null,null,1.5E-3,1.5E-3,1.5E-3,1.5E-3,1.5E-3,null,"Suggested default: 0.10% - Table 1.1. FD Allowed return on capital technical appendix"]
[]
[null,null,null,null,{"$f":" InpC!E$59","v":"Units in 100%"},{"$f":" InpC!F$59","v":100},{"$f":" InpC!G$59","v":"units"}]
[null,null,null,null,"1 Year average of iBoxx adjusted for 'outperformance wedge' (base)",null,"Percentage",null,null,null,{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, K5) / $F40","v":2.1577373942920187E-2},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, L5) / $F40","v":2.4288864596327349E-2},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, M5) / $F40","v":4.7800632702327699E-2},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, N5) / $F40","v":5.6655892057304376E-2},{"$f":" AVERAGEIFS( InpIndex!$M:$M, InpIndex!$G:$G, O5) / $F40","v":5.6591389260715171E-2}]
[]
[]
[null,null,null,null,{"$f":" InpC!E$52","v":"Proportion of notional debt subject to indexation - intial balance"},{"$f":" InpC!F$52","v":0},{"$f":" InpC!G$52","v":"percentage"},null,{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$f":" InpC!I$52","v":0},{"$f":" InpC!J$52","v":0},{"$f":" InpC!K$52","v":0},{"$f":" InpC!L$52","v":0},{"$f":" InpC!M$52","v":0},{"$f":" InpC!N$52","v":0},{"$f":" InpC!O$52","v":0}]
[null,null,null,null,{"$f":" InpC!E$51","v":"Notional % of 'new' debt over period "},{"$f":" InpC!F$51","v":0.17},{"$f":" InpC!G$51","v":"percentage"},null,{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$f":" InpC!I$51","v":0},{"$f":" InpC!J$51","v":0},{"$f":" InpC!K$51","v":0},{"$f":" InpC!L$51","v":0},{"$f":" InpC!M$51","v":0},{"$f":" InpC!N$51","v":0},{"$f":" InpC!O$51","v":0}]
[null,null,null,null,{"$f":" InpC!E$47","v":"Mid-point of the AMP"},{"$f":" InpC!F$47","v":2.5},{"$f":" InpC!G$47","v":"years"},{"$f":" InpC!H$54","v":0},{"$f":" InpC!#REF!","v":{"$error":"#REF!"}},{"$f":" InpC!I$54","v":0},{"$f":" InpC!J$54","v":0},{"$f":" InpC!K$54","v":0},{"$f":" InpC!L$54","v":0},{"$f":" InpC!M$54","v":0},{"$f":" InpC!N$54","v":0},{"$f":" InpC!O$54","v":0}]
[]
[null,null,null,null,{"$f":" Time!E$44","v":"Last Pre Forecast Flag"},{"$f":" Time!F$44","v":0},{"$f":" Time!G$44","v":"flag"},{"$f":" Time!H$44","v":1},{"$f":" Time!I$44","v":0},{"$f":" Time!J$44","v":1},{"$f":" Time!K$44","v":0},{"$f":" Time!L$44","v":0},{"$f":" Time!M$44","v":0},{"$f":" Time!N$44","v":0},{"$f":" Time!O$44","v":0},{"$f":" Time!P$44","v":0}]
[]
[null,null,null,null,"Proportion of notional debt subject to indexation BEG",null,"Percentage",null,null,{"$f":" I51","v":0},{"$f":" J51","v":0},6.8000000000000005E-2,0.13600000000000001,0.20400000000000001,0.27200000000000002,{"$f":" O51","v":0.34}]
[null,null,null,null,"Proportion of notional debt subject to indexation END",null,"Percentage",null,null,{"$f":" IF( J48 = 1, $F44, J50 + ($F45 / $F46) )","v":0},{"$f":" IF( K48 = 1, $F44, K50 + ($F45 / $F46) )","v":6.8000000000000005E-2},0.13600000000000001,{"$f":" IF( M48 = 1, $F44, M50 + ($F45 / $F46) )","v":0.20400000000000001},0.27200000000000002,0.34,0.40800000000000003]
[]
[]
[]
[null,null,null,null,{"$f":" E$50","v":"Proportion of notional debt subject to indexation BEG"},{"$f":" F$50","v":0},"Percentage",0,0,0,{"$f":" K$50","v":0},6.8000000000000005E-2,0.13600000000000001,0.20400000000000001,0.27200000000000002,0.34]
[null,null,null,null,{"$f":" E$51","v":"Proportion of notional debt subject to indexation END"},{"$f":" F$51","v":0},"Percentage",0,0,0,6.8000000000000005E-2,0.13600000000000001,0.20400000000000001,0.27200000000000002,0.34,0.40800000000000003]
[null,null,null,null,"Proportion of notional debt subject to indexation (year average)",null,"percentage",null,null,{"$f":" IFERROR( AVERAGE( J55:J56), 0)","v":0},3.4000000000000002E-2,0.10200000000000001,0.17,0.23800000000000002,0.30600000000000005,0.374]
[]
[null,null,null,null,"CPIH inflation allowance (long-term assumption)",{"$f":"InpC!F53","v":0.02},"percentage",null,null,null,{"$f":"$F$59","v":0.02},{"$f":"$F$59","v":0.02},0.02,0.02,0.02]
[]
[]
[]
[null,"Average debt cost weightings"]
[null,null,null,null,"Average debt cost weighting 2021",null,"Weighting",null,null,null,1,0,0,0,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2022",null,"Weighting",null,null,null,1,0.5,0,0,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2023",null,"Weighting",null,null,null,1,1,0.5,0,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2024",null,"Weighting",null,null,null,1,1,1,0.5,0,null,"Suggested default: Leave as populated"]
[null,null,null,null,"Average debt cost weighting 2025",null,"Weighting",null,null,null,1,1,1,1,0.5,null,"Suggested default: Leave as populated"]
[]
[]
[null,null,null,null,null,null,null,null,"[range ends]"]

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[]
[]
[]
[null,null,null,null,"Date","Financial Year Month Start","Fiscal Year","iBoxx £ Non-Financials A 10+","iBoxx £ Non-Financials BBB 10+","Average of A and BBB","Ex-ante outperformance wedge","Company-specific adjustment","Adjusted A/BBB average (base)","Adjusted A/BBB average (CSA)"]
[null,null,null,null,"2016-01-01",{"$f":" InpC!$F$28","v":4},{"$f":"YEAR(E6) + IF(MONTH(E6) >= F6, 1, 0)","v":2016},3.9750999999999999,4.3677200000000003,{"$f":"IFERROR(AVERAGE(H6:I6),\"\")","v":4.1714099999999998},{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},{"$f":" IFERROR(J6 - K6,\"\")","v":4.1714099999999998},{"$f":"IFERROR(J6-K6+L6,\"\")","v":4.1714099999999998}]
[null,null,null,null,"2016-01-04",{"$f":" InpC!$F$28","v":4},{"$f":"YEAR(E7) + IF(MONTH(E7) >= F7, 1, 0)","v":2016},3.92245,4.3156400000000001,{"$f":"IFERROR(AVERAGE(H7:I7),\"\")","v":4.1190449999999998},{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},{"$f":" IFERROR(J7 - K7,\"\")","v":4.1190449999999998},{"$f":"IFERROR(J7-K7+L7,\"\")","v":4.1190449999999998}]
[null,null,null,null,"2016-01-05",{"$f":" InpC!$F$28","v":4},2016,3.9018799999999998,4.2919799999999997,4.0969299999999995,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0969299999999995,4.0969299999999995]
[null,null,null,null,"2016-01-06",{"$f":" InpC!$F$28","v":4},2016,3.8321399999999999,4.22098,4.0265599999999999,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0265599999999999,4.0265599999999999]
[null,null,null,null,"2016-01-07",{"$f":" InpC!$F$28","v":4},2016,3.8726699999999998,4.2619400000000001,4.0673050000000002,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0673050000000002,4.0673050000000002]
[null,null,null,null,"2016-01-08",{"$f":" InpC!$F$28","v":4},2016,3.8440799999999999,4.2313299999999998,4.0377049999999999,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0377049999999999,4.0377049999999999]
[null,null,null,null,"2016-01-11",{"$f":" InpC!$F$28","v":4},2016,3.8538700000000001,4.2418699999999996,4.0478699999999996,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0478699999999996,4.0478699999999996]
[null,null,null,null,"2016-01-12",{"$f":" InpC!$F$28","v":4},2016,3.84361,4.2369399999999997,4.0402749999999994,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0402749999999994,4.0402749999999994]
[null,null,null,null,"2016-01-13",{"$f":" InpC!$F$28","v":4},2016,3.8453400000000002,4.2461399999999996,4.0457400000000003,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0457400000000003,4.0457400000000003]
[null,null,null,null,"2016-01-14",{"$f":" InpC!$F$28","v":4},2016,3.8773499999999999,4.28627,4.0818099999999999,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0818099999999999,4.0818099999999999]
[null,null,null,null,"2016-01-15",{"$f":" InpC!$F$28","v":4},2016,3.8471700000000002,4.2578500000000004,4.0525099999999998,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.0525099999999998,4.0525099999999998]
[null,null,null,null,"2016-01-18",{"$f":" InpC!$F$28","v":4},2016,3.9053399999999998,4.3238399999999997,4.1145899999999997,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1145899999999997,4.1145899999999997]
[null,null,null,null,"2016-01-19",{"$f":" InpC!$F$28","v":4},2016,3.9315099999999998,4.34816,4.1398349999999997,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1398349999999997,4.1398349999999997]
[null,null,null,null,"2016-01-20",{"$f":" InpC!$F$28","v":4},2016,3.8999299999999999,4.3222800000000001,4.1111050000000002,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1111050000000002,4.1111050000000002]
[null,null,null,null,"2016-01-21",{"$f":" InpC!$F$28","v":4},2016,3.9883199999999999,4.39452,4.1914199999999999,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1914199999999999,4.1914199999999999]
[null,null,null,null,"2016-01-22",{"$f":" InpC!$F$28","v":4},2016,4.0169800000000002,4.4195700000000002,4.2182750000000002,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.2182750000000002,4.2182750000000002]
[null,null,null,null,"2016-01-25",{"$f":" InpC!$F$28","v":4},2016,3.98922,4.38957,4.1893950000000002,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1893950000000002,4.1893950000000002]
[null,null,null,null,"2016-01-26",{"$f":" InpC!$F$28","v":4},2016,4.0027999999999997,4.40482,4.2038099999999998,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.2038099999999998,4.2038099999999998]
[null,null,null,null,"2016-01-27",{"$f":" InpC!$F$28","v":4},2016,4.0055800000000001,4.4128299999999996,4.2092049999999999,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.2092049999999999,4.2092049999999999]
[null,null,null,null,"2016-01-28",{"$f":" InpC!$F$28","v":4},2016,3.99057,4.3992300000000002,4.1949000000000005,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1949000000000005,4.1949000000000005]
[null,null,null,null,"2016-01-29",{"$f":" InpC!$F$28","v":4},2016,3.91689,4.3235599999999996,4.1202249999999996,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1202249999999996,4.1202249999999996]
[null,null,null,null,"2016-02-01",{"$f":" InpC!$F$28","v":4},2016,3.9801899999999999,4.3543799999999999,4.1672849999999997,{"$f":"InpC!$F$55*100","v":0},{"$f":"InpC!$F$64*100","v":0},4.1672849999999997,4.1672849999999997]
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["WasteWater Network Plus"]
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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[null,null,null,null,{"$f":"'Cost of Debt'!E48","v":"Extending trailing average rate"},{"$f":"'Cost of Debt'!F48","v":0},{"$f":"'Cost of Debt'!G48","v":"Percentage"},{"$f":"'Cost of Debt'!H48","v":0},{"$f":"'Cost of Debt'!I48","v":0},{"$f":"'Cost of Debt'!J48","v":0},{"$f":"'Cost of Debt'!K48","v":1.5464450420785703E-3},{"$f":"'Cost of Debt'!L48","v":2.4325530987475328E-3},{"$f":"'Cost of Debt'!M48","v":7.7515901531024058E-3},{"$f":"'Cost of Debt'!N48","v":1.4564374585497784E-2},{"$f":"'Cost of Debt'!O48","v":1.9306853579354428E-2},{"$f":"'Cost of Debt'!P48","v":0}]
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[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E18","v":"Water Resources New debt for return"},{"$f":"'RCV and post 2020 investment'!F18","v":0},{"$f":"'RCV and post 2020 investment'!G18","v":"£m"},{"$f":"'RCV and post 2020 investment'!H18","v":61.83882732765035},{"$f":"'RCV and post 2020 investment'!I18","v":0},{"$f":"'RCV and post 2020 investment'!J18","v":0},{"$f":"'RCV and post 2020 investment'!K18","v":2.380925539951273},{"$f":"'RCV and post 2020 investment'!L18","v":7.2056085725653478},{"$f":"'RCV and post 2020 investment'!M18","v":12.270151620040961},{"$f":"'RCV and post 2020 investment'!N18","v":17.487688762883081},{"$f":"'RCV and post 2020 investment'!O18","v":22.494452832209692},{"$f":"'RCV and post 2020 investment'!P52","v":0}]
[null,null,null,null,"Water resources extending trailing average interest cost",null,"£m",{"$f":" SUM(J14:O14)","v":0.80531753938975115},null,{"$f":" J11 * J13","v":0},{"$f":" K12 * K13","v":3.6819704968158889E-3},{"$f":" L12 * L13","v":1.7528025461555623E-2},9.5113186474983041E-2,0.25469724977722952,0.43429710717916703,0]
[]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E22","v":"Water Resources Embedded debt for return"},{"$f":"'RCV and post 2020 investment'!F22","v":0},{"$f":"'RCV and post 2020 investment'!G22","v":"£m"},{"$f":"'RCV and post 2020 investment'!H22","v":297.99794584916299},{"$f":"'RCV and post 2020 investment'!I22","v":0},{"$f":"'RCV and post 2020 investment'!J22","v":0},{"$f":"'RCV and post 2020 investment'!K22","v":67.646296223321457},{"$f":"'RCV and post 2020 investment'!L22","v":63.437612727094923},{"$f":"'RCV and post 2020 investment'!M22","v":59.907210850788218},{"$f":"'RCV and post 2020 investment'!N22","v":55.989995114776917},{"$f":"'RCV and post 2020 investment'!O22","v":51.016830933181453},{"$f":"'RCV and post 2020 investment'!P56","v":0}]
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[null,null,null,null,"Water resources Embedded debt interest cost",null,"£m",{"$f":" SUM(J19:O19)","v":8.2247433054368972},null,{"$f":" J16 * J17","v":0},{"$f":" K16 * K18","v":1.8670377757636722},{"$f":" L16 * L18","v":1.7508781112678198},1.6534390194817548,1.5453238651678429,1.408064533755808,{"$f":" P16 * P17","v":0}]
[]
[null,null,null,null,"Water resources outturn allowed new debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K12","v":1.5464450420785703E-3},{"$f":"L12","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2]
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[null,null,null,null,"Water resources outturn allowed cost of overall debt (CPIH real)",0,"Percentage",null,null,null,{"$f":"(K23*K21)+(1-K23)*K22","v":2.671417913143067E-2},{"$f":"(L23*L21)+(1-L23)*L22","v":2.5032920416072246E-2},{"$f":"(M23*M21)+(1-M23)*M22","v":2.4225770326027407E-2},{"$f":"(N23*N21)+(1-N23)*N22","v":2.4497521151348473E-2},{"$f":"(O23*O21)+(1-O23)*O22","v":2.5062297195282454E-2}]
[null,null,null,null,"CPIH inflation (long-term assumption)",0,"Percentage",null,null,null,{"$f":"InpR!K59","v":0.02},{"$f":"InpR!L59","v":0.02},{"$f":"InpR!M59","v":0.02},{"$f":"InpR!N59","v":0.02},{"$f":"InpR!O59","v":0.02}]
[null,null,null,null,"Issuance and liquidity costs",null,"Percentage",null,null,null,{"$f":"InpR!K38","v":1.5E-3},{"$f":"InpR!L38","v":1.5E-3},{"$f":"InpR!M38","v":1.5E-3},{"$f":"InpR!N38","v":1.5E-3},{"$f":"InpR!O38","v":1.5E-3}]
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[]
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[]
["FD ALLOWANCE"]
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[null,null,null,null,{"$f":"InpR!E37","v":"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F37","v":0},{"$f":"InpR!G37","v":"percentage"},{"$f":"InpR!H37","v":0},{"$f":"InpR!I37","v":0},{"$f":"InpR!J37","v":0},{"$f":"InpR!K37","v":2.47E-2},{"$f":"InpR!L37","v":2.47E-2},{"$f":"InpR!M37","v":2.47E-2},{"$f":"InpR!N37","v":2.47E-2},{"$f":"InpR!O37","v":2.47E-2},{"$f":"P34*P35","v":0}]
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["RECONCILIATION ADJUSTMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P40-P41","v":0}]
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[null,null,null,null,"Reconciliation (in-year values) - Water resources",null,"£m",{"$f":" SUM(J45:O45)","v":0.67069276715609893},null,{"$f":"J43-J44","v":0},0.24391735747789922,0.12729346271696773,7.179989839690526E-2,9.3061040783153137E-2,0.13462100778117359]
[]
[null,null,null,null,{"$f":" InpC!E$61","v":"PV base date"},{"$f":" InpC!F$61","v":"2025-03-31"},{"$f":" InpC!G$61","v":"date"}]
[null,null,null,null,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":365},{"$f":" InpC!G$62","v":"days"}]
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[]
[null,null,null,null,{"$f":"InpC!E56","v":"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)"},{"$f":"InpC!F56","v":3.3700000000000001E-2},{"$f":"InpC!G56","v":"percentage"},null,null,null,{"$f":"$F$52","v":3.3700000000000001E-2},{"$f":"$F$52","v":3.3700000000000001E-2},3.3700000000000001E-2,3.3700000000000001E-2,3.3700000000000001E-2]
[null,null,null,null,{"$f":" E$50","v":"Years from valuation date - Water resources"},{"$f":" F$50","v":0},"years",0,0,5.0027397260273974,4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[null,null,null,null,"Discount factor - Water resources",null,"Factor",null,null,{"$f":" (1+$F52) ^J53","v":1.1803532995714989},1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[]
[null,null,null,null,{"$f":" E$45","v":"Reconciliation (in-year values) - Water resources"},{"$f":" F$45","v":0},"£m",0.67069276715609893,0,0,0.24391735747789922,0.12729346271696773,7.179989839690526E-2,9.3061040783153137E-2,0.13462100778117359]
[null,null,null,null,{"$f":" E$54","v":"Discount factor - Water resources"},{"$f":" F$54","v":0},"Factor",0,0,1.1803532995714989,1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[null,null,null,null,"Discounted reconciliation (in-year values) Water resources",null,"£m",null,null,null,{"$f":"K57*K56","v":0.27852245111908597},{"$f":"L57*L56","v":0.14061416959489151},{"$f":"M57*M56","v":7.6727721082462827E-2},{"$f":"N57*N56","v":9.6197197857545408E-2},{"$f":"O57*O56","v":0.13462100778117359}]
[]
[null,null,null,null,{"$f":" E$58","v":"Discounted reconciliation (in-year values) Water resources"},{"$f":" F$58","v":0},"£m",0,0,0,0.27852245111908597,0.14061416959489151,7.6727721082462827E-2,9.6197197857545408E-2,0.13462100778117359]
[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Water resources",null,"£m",{"$f":"SUM(K60:O60)","v":0.72668254743515937}]

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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[null,null,null,null,{"$f":"'Cost of Debt'!E48","v":"Extending trailing average rate"},{"$f":"'Cost of Debt'!F48","v":0},{"$f":"'Cost of Debt'!G48","v":"Percentage"},{"$f":"'Cost of Debt'!H48","v":0},{"$f":"'Cost of Debt'!I48","v":0},{"$f":"'Cost of Debt'!J48","v":0},{"$f":"'Cost of Debt'!K48","v":1.5464450420785703E-3},{"$f":"'Cost of Debt'!L48","v":2.4325530987475328E-3},{"$f":"'Cost of Debt'!M48","v":7.7515901531024058E-3},{"$f":"'Cost of Debt'!N48","v":1.4564374585497784E-2},{"$f":"'Cost of Debt'!O48","v":1.9306853579354428E-2},{"$f":"'Cost of Debt'!P48","v":0}]
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[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E35","v":"Water Network Plus New debt for return"},{"$f":"'RCV and post 2020 investment'!F35","v":0},{"$f":"'RCV and post 2020 investment'!G35","v":"£m"},{"$f":"'RCV and post 2020 investment'!H35","v":204.32205210740682},{"$f":"'RCV and post 2020 investment'!I35","v":0},{"$f":"'RCV and post 2020 investment'!J35","v":0},{"$f":"'RCV and post 2020 investment'!K35","v":8.3344507018492475},{"$f":"'RCV and post 2020 investment'!L35","v":24.886250850870287},{"$f":"'RCV and post 2020 investment'!M35","v":41.124879054557631},{"$f":"'RCV and post 2020 investment'!N35","v":57.049278063931695},{"$f":"'RCV and post 2020 investment'!O35","v":72.927193436197982},{"$f":"'RCV and post 2020 investment'!P35","v":0}]
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[]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E39","v":"Water Network Plus Embedded debt for return"},{"$f":"'RCV and post 2020 investment'!F39","v":0},{"$f":"'RCV and post 2020 investment'!G39","v":"£m"},{"$f":"'RCV and post 2020 investment'!H39","v":1004.7297661937022},{"$f":"'RCV and post 2020 investment'!I39","v":0},{"$f":"'RCV and post 2020 investment'!J39","v":0},{"$f":"'RCV and post 2020 investment'!K39","v":236.79645229371684},{"$f":"'RCV and post 2020 investment'!L39","v":219.09660062825017},{"$f":"'RCV and post 2020 investment'!M39","v":200.78617420754605},{"$f":"'RCV and post 2020 investment'!N39","v":182.65357094418465},{"$f":"'RCV and post 2020 investment'!O39","v":165.39696812000454},{"$f":"'RCV and post 2020 investment'!P56","v":0}]
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[null,null,null,null,"Water network + Embedded debt interest cost",null,"£m",{"$f":" SUM(J19:O19)","v":27.730541546946185},null,{"$f":" J16 * J17","v":0},{"$f":" K16 * K18","v":6.5355820833065845},{"$f":" L16 * L18","v":6.0470661773397048},5.541698408128271,5.0412385580594963,4.5649563201121257,{"$f":" P16 * P17","v":0}]
[]
[null,null,null,null,"Water network + outturn allowed new debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K12","v":1.5464450420785703E-3},{"$f":"L12","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2]
[null,null,null,null,"Water network + allowed embedded debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K18","v":2.76E-2},{"$f":"L18","v":2.76E-2},2.76E-2,2.76E-2,2.76E-2,{"$f":"P17","v":0}]
[null,null,null,null,"Ratio of new to embedded debt for outturn cost of debt allowance",0,"Percentage",null,null,null,{"$f":"InpR!K57","v":3.4000000000000002E-2},{"$f":"InpR!L57","v":0.10200000000000001},{"$f":"InpR!M57","v":0.17},{"$f":"InpR!N57","v":0.23800000000000002},{"$f":"InpR!O57","v":0.30600000000000005}]
[null,null,null,null,"Water network + outturn allowed cost of overall debt (CPIH real)",0,"Percentage",null,null,null,{"$f":"(K23*K21)+(1-K23)*K22","v":2.671417913143067E-2},{"$f":"(L23*L21)+(1-L23)*L22","v":2.5032920416072246E-2},{"$f":"(M23*M21)+(1-M23)*M22","v":2.4225770326027407E-2},{"$f":"(N23*N21)+(1-N23)*N22","v":2.4497521151348473E-2},{"$f":"(O23*O21)+(1-O23)*O22","v":2.5062297195282454E-2}]
[null,null,null,null,"CPIH inflation (long-term assumption)",0,"Percentage",null,null,null,{"$f":"InpR!K59","v":0.02},{"$f":"InpR!L59","v":0.02},{"$f":"InpR!M59","v":0.02},{"$f":"InpR!N59","v":0.02},{"$f":"InpR!O59","v":0.02}]
[null,null,null,null,"Issuance and liquidity costs",null,"Percentage",null,null,null,{"$f":"InpR!K38","v":1.5E-3},{"$f":"InpR!L38","v":1.5E-3},{"$f":"InpR!M38","v":1.5E-3},{"$f":"InpR!N38","v":1.5E-3},{"$f":"InpR!O38","v":1.5E-3}]
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[]
[null,null,null,null,{"$f":" E$14","v":"Water network + extending trailing average interest cost"},0,"£m",2.631090805297907,0,0,1.2888769966323028E-2,6.0537126623492941E-2,0.31878320752683631,0.83088705555532294,1.4079946456259318,0]
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[null,null,null,null,"Water network + outturn debt allowance",null,"£m",{"$f":" SUM(J31:O31)","v":30.36163235224409},null,{"$f":" SUM(J29:J30)","v":0},6.5484708532729075,6.1076033039631978,5.8604816156551074,5.872125613614819,5.9729509657380575,0]
[]
["FD ALLOWANCE"]
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[null,null,null,null,{"$f":"InpR!E36","v":"Allowed sector new debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F36","v":0},{"$f":"InpR!G36","v":"percentage"},{"$f":"InpR!H36","v":0},{"$f":"InpR!I36","v":0},{"$f":"InpR!J36","v":0},{"$f":"InpR!K36","v":1.9E-3},{"$f":"InpR!L36","v":1.9E-3},{"$f":"InpR!M36","v":1.9E-3},{"$f":"InpR!N36","v":1.9E-3},{"$f":"InpR!O36","v":1.9E-3},{"$f":"P13","v":0}]
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[null,null,null,null,{"$f":"InpR!E37","v":"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F37","v":0},{"$f":"InpR!G37","v":"percentage"},{"$f":"InpR!H37","v":0},{"$f":"InpR!I37","v":0},{"$f":"InpR!J37","v":0},{"$f":"InpR!K37","v":2.47E-2},{"$f":"InpR!L37","v":2.47E-2},{"$f":"InpR!M37","v":2.47E-2},{"$f":"InpR!N37","v":2.47E-2},{"$f":"InpR!O37","v":2.47E-2},{"$f":"P34*P35","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P14","v":0}]
["RECONCILIATION ADJUSTMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P40-P41","v":0}]
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[null,null,null,null,"Reconciliation (in-year values) - Water network +",null,"£m",{"$f":" SUM(J45:O45)","v":2.2741495612910274},null,{"$f":"J43-J44","v":0},0.85383484578291213,0.43963768125175129,0.24064593732317707,0.30358872830726913,0.43644236862591779]
[]
[null,null,null,null,{"$f":" InpC!E$61","v":"PV base date"},{"$f":" InpC!F$61","v":"2025-03-31"},{"$f":" InpC!G$61","v":"date"}]
[null,null,null,null,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":365},{"$f":" InpC!G$62","v":"days"}]
[null,null,null,null,{"$f":" Time!E$22","v":"Model Period END"},{"$f":" Time!F$22","v":0},{"$f":" Time!G$22","v":"date"},{"$f":" Time!H$22","v":"00:00:00"},{"$f":" Time!I$22","v":"00:00:00"},{"$f":" Time!J$22","v":"2020-03-31"},{"$f":" Time!K$22","v":"2021-03-31"},{"$f":" Time!L$22","v":"2022-03-31"},{"$f":" Time!M$22","v":"2023-03-31"},{"$f":" Time!N$22","v":"2024-03-31"},{"$f":" Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,"Years from valuation date - Water network +",null,"years",null,null,{"$f":"  ( ( J49 - $F47 ) / $F48 ) * -1","v":5.0027397260273974},4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[]
[null,null,null,null,{"$f":"InpC!E56","v":"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)"},{"$f":"InpC!F56","v":3.3700000000000001E-2},{"$f":"InpC!G56","v":"percentage"},null,null,null,{"$f":"$F$52","v":3.3700000000000001E-2},{"$f":"$F$52","v":3.3700000000000001E-2},3.3700000000000001E-2,3.3700000000000001E-2,3.3700000000000001E-2]
[null,null,null,null,{"$f":" E$50","v":"Years from valuation date - Water network +"},{"$f":" F$50","v":0},"years",0,0,5.0027397260273974,4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[null,null,null,null,"Discount factor - Water network +",null,"Factor",null,null,{"$f":" (1+$F52) ^J53","v":1.1803532995714989},1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[]
[null,null,null,null,{"$f":" E$45","v":"Reconciliation (in-year values) - Water network +"},{"$f":" F$45","v":0},"£m",2.2741495612910274,0,0,0.85383484578291213,0.43963768125175129,0.24064593732317707,0.30358872830726913,0.43644236862591779]
[null,null,null,null,{"$f":" E$54","v":"Discount factor - Water network +"},{"$f":" F$54","v":0},"Factor",0,0,1.1803532995714989,1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[null,null,null,null,"Discounted reconciliation (in-year values) Water network +",null,"£m",null,null,null,{"$f":"K57*K56","v":0.97497027910320422},{"$f":"L57*L56","v":0.48564385124231785},{"$f":"M57*M56","v":0.25716212377476583},{"$f":"N57*N56","v":0.31381966845122411},{"$f":"O57*O56","v":0.43644236862591779}]
[]
[null,null,null,null,{"$f":" E$58","v":"Discounted reconciliation (in-year values) Water network +"},{"$f":" F$58","v":0},"£m",0,0,0,0.97497027910320422,0.48564385124231785,0.25716212377476583,0.31381966845122411,0.43644236862591779]
[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Water network +",null,"£m",{"$f":"SUM(K60:O60)","v":2.4680382911974297}]

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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
[null,null,null,null,"Company-specific adjustment flag",{"$f":"IF(InpC!$F$68=\"YES\",1,0)","v":0},"Flag",null,null,null,{"$f":"$F$8","v":0},{"$f":"$F$8","v":0},0,0,0]
[null,null,null,null,{"$f":"InpC!E64","v":"Company-specific adjustment (new debt)"},{"$f":"InpC!F64","v":0},{"$f":"'Cost of Debt'!G47","v":"Percentage"},null,null,null,{"$f":"$F$9","v":0},{"$f":"$F$9","v":0},0,0,0]
[null,null,null,null,{"$f":"InpC!E65","v":"Company-specific adjustment (embedded debt)"},{"$f":"InpC!$F$65","v":2.8999999999999998E-3},{"$f":"'Cost of Debt'!G48","v":"Percentage"},null,null,null,{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3}]
[null,null,null,null,{"$f":"'Cost of Debt'!E48","v":"Extending trailing average rate"},{"$f":"'Cost of Debt'!F48","v":0},{"$f":"'Cost of Debt'!G48","v":"Percentage"},{"$f":"'Cost of Debt'!H48","v":0},{"$f":"'Cost of Debt'!I48","v":0},{"$f":"'Cost of Debt'!J48","v":0},{"$f":"'Cost of Debt'!K48","v":1.5464450420785703E-3},{"$f":"'Cost of Debt'!L48","v":2.4325530987475328E-3},{"$f":"'Cost of Debt'!M48","v":7.7515901531024058E-3},{"$f":"'Cost of Debt'!N48","v":1.4564374585497784E-2},{"$f":"'Cost of Debt'!O48","v":1.9306853579354428E-2},{"$f":"'Cost of Debt'!P48","v":0}]
[null,null,null,null,"Extending trailing average rate (after any CSA adjustments)",null,"Percentage",null,null,null,{"$f":"K11+(K8*K9)","v":1.5464450420785703E-3},{"$f":"L11+(L8*L9)","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2,0]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E52","v":"Wastewater Network Plus New debt for return"},{"$f":"'RCV and post 2020 investment'!F52","v":0},{"$f":"'RCV and post 2020 investment'!G52","v":"£m"},{"$f":"'RCV and post 2020 investment'!H52","v":0},{"$f":"'RCV and post 2020 investment'!I52","v":0},{"$f":"'RCV and post 2020 investment'!J52","v":0},{"$f":"'RCV and post 2020 investment'!K52","v":0},{"$f":"'RCV and post 2020 investment'!L52","v":0},{"$f":"'RCV and post 2020 investment'!M52","v":0},{"$f":"'RCV and post 2020 investment'!N52","v":0},{"$f":"'RCV and post 2020 investment'!O52","v":0},{"$f":"'RCV and post 2020 investment'!P52","v":0}]
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[]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E56","v":"Wastewater Network Plus Embedded debt for return"},{"$f":"'RCV and post 2020 investment'!F56","v":0},{"$f":"'RCV and post 2020 investment'!G56","v":"£m"},{"$f":"'RCV and post 2020 investment'!H56","v":0},{"$f":"'RCV and post 2020 investment'!I56","v":0},{"$f":"'RCV and post 2020 investment'!J56","v":0},{"$f":"'RCV and post 2020 investment'!K56","v":0},{"$f":"'RCV and post 2020 investment'!L56","v":0},{"$f":"'RCV and post 2020 investment'!M56","v":0},{"$f":"'RCV and post 2020 investment'!N56","v":0},{"$f":"'RCV and post 2020 investment'!O56","v":0},{"$f":"'RCV and post 2020 investment'!P56","v":0}]
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[null,null,null,null,"Wastewater network + Embedded debt interest cost",null,"£m",{"$f":" SUM(J19:O19)","v":0},null,{"$f":" J16 * J17","v":0},{"$f":" K16 * K18","v":0},{"$f":" L16 * L18","v":0},0,0,0,{"$f":" P16 * P17","v":0}]
[]
[null,null,null,null,"Wastewater network + outturn allowed new debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K12","v":1.5464450420785703E-3},{"$f":"L12","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2]
[null,null,null,null,"Wastewater network + allowed embedded debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K18","v":2.47E-2},{"$f":"L18","v":2.47E-2},2.47E-2,2.47E-2,2.47E-2,{"$f":"P17","v":0}]
[null,null,null,null,"Ratio of new to embedded debt for outturn cost of debt allowance",0,"Percentage",null,null,null,{"$f":"InpR!K57","v":3.4000000000000002E-2},{"$f":"InpR!L57","v":0.10200000000000001},{"$f":"InpR!M57","v":0.17},{"$f":"InpR!N57","v":0.23800000000000002},{"$f":"InpR!O57","v":0.30600000000000005}]
[null,null,null,null,"Wastewater network + outturn allowed cost of overall debt (CPIH real)",0,"Percentage",null,null,null,{"$f":"(K23*K21)+(1-K23)*K22","v":2.391277913143067E-2},{"$f":"(L23*L21)+(1-L23)*L22","v":2.2428720416072249E-2},{"$f":"(M23*M21)+(1-M23)*M22","v":2.1818770326027408E-2},{"$f":"(N23*N21)+(1-N23)*N22","v":2.2287721151348472E-2},{"$f":"(O23*O21)+(1-O23)*O22","v":2.3049697195282454E-2}]
[null,null,null,null,"CPIH inflation (long-term assumption)",0,"Percentage",null,null,null,{"$f":"InpR!K59","v":0.02},{"$f":"InpR!L59","v":0.02},{"$f":"InpR!M59","v":0.02},{"$f":"InpR!N59","v":0.02},{"$f":"InpR!O59","v":0.02}]
[null,null,null,null,"Issuance and liquidity costs",null,"Percentage",null,null,null,{"$f":"InpR!K38","v":1.5E-3},{"$f":"InpR!L38","v":1.5E-3},{"$f":"InpR!M38","v":1.5E-3},{"$f":"InpR!N38","v":1.5E-3},{"$f":"InpR!O38","v":1.5E-3}]
[null,null,null,null,"Wastewater network + outturn allowed cost of overall debt (Nominal)",0,"Percentage",null,null,null,{"$f":"((1+K24)*(1+K25)-1)+K26","v":4.5891034714059253E-2},4.437729482439362E-2,{"$f":"((1+M24)*(1+M25)-1)+M26","v":4.3755145732547962E-2},{"$f":"((1+N24)*(1+N25)-1)+N26","v":4.4233475574375347E-2},4.5010691139188264E-2]
[]
[null,null,null,null,{"$f":" E$14","v":"Wastewater network + extending trailing average interest cost"},0,"£m",0,0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$19","v":"Wastewater network + Embedded debt interest cost"},{"$f":" F$19","v":0},{"$f":" G$19","v":"£m"},0,0,0,0,0,0,0,0,0]
[null,null,null,null,"Wastewater network + outturn debt allowance",null,"£m",{"$f":" SUM(J31:O31)","v":0},null,{"$f":" SUM(J29:J30)","v":0},0,0,0,0,0,0]
[]
["FD ALLOWANCE"]
[null,null,null,null,{"$f":"InpC!E51","v":"Notional % of 'new' debt over period "},{"$f":"InpC!F51","v":0.17},{"$f":"InpC!G51","v":"percentage"},null,null,null,{"$f":"$F$34","v":0.17},{"$f":"$F$34","v":0.17},0.17,0.17,0.17,{"$f":"InpR!P36","v":0}]
[null,null,null,null,{"$f":"InpR!E36","v":"Allowed sector new debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F36","v":0},{"$f":"InpR!G36","v":"percentage"},{"$f":"InpR!H36","v":0},{"$f":"InpR!I36","v":0},{"$f":"InpR!J36","v":0},{"$f":"InpR!K36","v":1.9E-3},{"$f":"InpR!L36","v":1.9E-3},{"$f":"InpR!M36","v":1.9E-3},{"$f":"InpR!N36","v":1.9E-3},{"$f":"InpR!O36","v":1.9E-3},{"$f":"P13","v":0}]
[null,null,null,null,"Allowed sector cost of new debt (after any CSA adjustments)",null,null,null,null,null,{"$f":"K35+(K8*K9)","v":1.9E-3},{"$f":"L35+(L8*L9)","v":1.9E-3},{"$f":"M35+(M8*M9)","v":1.9E-3},{"$f":"N35+(N8*N9)","v":1.9E-3},{"$f":"O35+(O8*O9)","v":1.9E-3}]
[null,null,null,null,{"$f":"InpR!E37","v":"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F37","v":0},{"$f":"InpR!G37","v":"percentage"},{"$f":"InpR!H37","v":0},{"$f":"InpR!I37","v":0},{"$f":"InpR!J37","v":0},{"$f":"InpR!K37","v":2.47E-2},{"$f":"InpR!L37","v":2.47E-2},{"$f":"InpR!M37","v":2.47E-2},{"$f":"InpR!N37","v":2.47E-2},{"$f":"InpR!O37","v":2.47E-2},{"$f":"P34*P35","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P14","v":0}]
["RECONCILIATION ADJUSTMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P40-P41","v":0}]
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[null,null,null,null,{"$f":" E$40","v":"Wastewater network + initial cost of debt allowance"},{"$f":" F$40","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,"Reconciliation (in-year values) - Wastewater network +",null,"£m",{"$f":" SUM(J45:O45)","v":0},null,{"$f":"J43-J44","v":0},0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$61","v":"PV base date"},{"$f":" InpC!F$61","v":"2025-03-31"},{"$f":" InpC!G$61","v":"date"}]
[null,null,null,null,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":365},{"$f":" InpC!G$62","v":"days"}]
[null,null,null,null,{"$f":" Time!E$22","v":"Model Period END"},{"$f":" Time!F$22","v":0},{"$f":" Time!G$22","v":"date"},{"$f":" Time!H$22","v":"00:00:00"},{"$f":" Time!I$22","v":"00:00:00"},{"$f":" Time!J$22","v":"2020-03-31"},{"$f":" Time!K$22","v":"2021-03-31"},{"$f":" Time!L$22","v":"2022-03-31"},{"$f":" Time!M$22","v":"2023-03-31"},{"$f":" Time!N$22","v":"2024-03-31"},{"$f":" Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,"Years from valuation date - Wastewater network +",null,"years",null,null,{"$f":"  ( ( J49 - $F47 ) / $F48 ) * -1","v":5.0027397260273974},4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[]
[null,null,null,null,{"$f":"InpC!E56","v":"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)"},{"$f":"InpC!F56","v":3.3700000000000001E-2},{"$f":"InpC!G56","v":"percentage"},null,null,null,{"$f":"$F$52","v":3.3700000000000001E-2},{"$f":"$F$52","v":3.3700000000000001E-2},3.3700000000000001E-2,3.3700000000000001E-2,3.3700000000000001E-2]
[null,null,null,null,{"$f":" E$50","v":"Years from valuation date - Wastewater network +"},{"$f":" F$50","v":0},"years",0,0,5.0027397260273974,4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[null,null,null,null,"Discount factor - Wastewater network +",null,"Factor",null,null,{"$f":" (1+$F52) ^J53","v":1.1803532995714989},1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[]
[null,null,null,null,{"$f":" E$45","v":"Reconciliation (in-year values) - Wastewater network +"},{"$f":" F$45","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$54","v":"Discount factor - Wastewater network +"},{"$f":" F$54","v":0},"Factor",0,0,1.1803532995714989,1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[null,null,null,null,"Discounted reconciliation (in-year values) Wastewater network +",null,"£m",null,null,null,{"$f":"K57*K56","v":0},{"$f":"L57*L56","v":0},{"$f":"M57*M56","v":0},{"$f":"N57*N56","v":0},{"$f":"O57*O56","v":0}]
[]
[null,null,null,null,{"$f":" E$58","v":"Discounted reconciliation (in-year values) Wastewater network +"},{"$f":" F$58","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Wastewater network +",null,"£m",{"$f":"SUM(K60:O60)","v":0}]

{"sheet":"Bioresources","index":12,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[{"$f":" RIGHT(CELL(\"filename\", $A$1), LEN(CELL(\"filename\", $A$1)) - SEARCH(\"]\", CELL(\"filename\", $A$1)))","v":"Bioresources"}]
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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
[null,null,null,null,"Company-specific adjustment flag",{"$f":"IF(InpC!$F$69=\"YES\",1,0)","v":0},"Flag",null,null,null,{"$f":"$F$8","v":0},{"$f":"$F$8","v":0},0,0,0]
[null,null,null,null,{"$f":"InpC!E64","v":"Company-specific adjustment (new debt)"},{"$f":"InpC!F64","v":0},{"$f":"'Cost of Debt'!G47","v":"Percentage"},null,null,null,{"$f":"$F$9","v":0},{"$f":"$F$9","v":0},0,0,0]
[null,null,null,null,{"$f":"InpC!E65","v":"Company-specific adjustment (embedded debt)"},{"$f":"InpC!$F$65","v":2.8999999999999998E-3},{"$f":"'Cost of Debt'!G48","v":"Percentage"},null,null,null,{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3},{"$f":"$F$10","v":2.8999999999999998E-3}]
[null,null,null,null,{"$f":"'Cost of Debt'!E48","v":"Extending trailing average rate"},{"$f":"'Cost of Debt'!F48","v":0},{"$f":"'Cost of Debt'!G48","v":"Percentage"},{"$f":"'Cost of Debt'!H48","v":0},{"$f":"'Cost of Debt'!I48","v":0},{"$f":"'Cost of Debt'!J48","v":0},{"$f":"'Cost of Debt'!K48","v":1.5464450420785703E-3},{"$f":"'Cost of Debt'!L48","v":2.4325530987475328E-3},{"$f":"'Cost of Debt'!M48","v":7.7515901531024058E-3},{"$f":"'Cost of Debt'!N48","v":1.4564374585497784E-2},{"$f":"'Cost of Debt'!O48","v":1.9306853579354428E-2},{"$f":"'Cost of Debt'!P48","v":0}]
[null,null,null,null,"Extending trailing average rate (after any CSA adjustments)",null,"Percentage",null,null,null,{"$f":"K11+(K8*K9)","v":1.5464450420785703E-3},{"$f":"L11+(L8*L9)","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2,0]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E69","v":"Bioresources New debt for return"},{"$f":"'RCV and post 2020 investment'!F69","v":0},{"$f":"'RCV and post 2020 investment'!G69","v":"£m"},{"$f":"'RCV and post 2020 investment'!H69","v":0},{"$f":"'RCV and post 2020 investment'!I69","v":0},{"$f":"'RCV and post 2020 investment'!J69","v":0},{"$f":"'RCV and post 2020 investment'!K69","v":0},{"$f":"'RCV and post 2020 investment'!L69","v":0},{"$f":"'RCV and post 2020 investment'!M69","v":0},{"$f":"'RCV and post 2020 investment'!N69","v":0},{"$f":"'RCV and post 2020 investment'!O69","v":0},{"$f":"'RCV and post 2020 investment'!P69","v":0}]
[null,null,null,null,"Bioresources extending trailing average interest cost",null,"£m",{"$f":" SUM(J14:O14)","v":0},null,{"$f":" J11 * J13","v":0},{"$f":" K12 * K13","v":0},{"$f":" L12 * L13","v":0},0,0,0,0]
[]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E73","v":"Bioresources Embedded debt for return"},{"$f":"'RCV and post 2020 investment'!F73","v":0},{"$f":"'RCV and post 2020 investment'!G73","v":"£m"},{"$f":"'RCV and post 2020 investment'!H73","v":0},{"$f":"'RCV and post 2020 investment'!I73","v":0},{"$f":"'RCV and post 2020 investment'!J73","v":0},{"$f":"'RCV and post 2020 investment'!K73","v":0},{"$f":"'RCV and post 2020 investment'!L73","v":0},{"$f":"'RCV and post 2020 investment'!M73","v":0},{"$f":"'RCV and post 2020 investment'!N73","v":0},{"$f":"'RCV and post 2020 investment'!O73","v":0},{"$f":"'RCV and post 2020 investment'!P73","v":0}]
[null,null,null,null,{"$f":" InpR!E$37","v":"Allowed sector embedded debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":" InpR!F$37","v":0},{"$f":" InpR!G$37","v":"percentage"},{"$f":" InpR!H$37","v":0},{"$f":" InpR!I$37","v":0},{"$f":" InpR!J$37","v":0},{"$f":" InpR!K$37","v":2.47E-2},{"$f":" InpR!L$37","v":2.47E-2},{"$f":" InpR!M$37","v":2.47E-2},{"$f":" InpR!N$37","v":2.47E-2},{"$f":" InpR!O$37","v":2.47E-2},{"$f":" InpR!P$37","v":0}]
[null,null,null,null,"Allowed sector embedded debt cost (after any CSA adjustments)",null,null,null,null,null,{"$f":"K17+(K8*K10)","v":2.47E-2},{"$f":"L17+(L8*L10)","v":2.47E-2},2.47E-2,2.47E-2,2.47E-2]
[null,null,null,null,"Bioresources Embedded debt interest cost",null,"£m",{"$f":" SUM(J19:O19)","v":0},null,{"$f":" J16 * J17","v":0},{"$f":" K16 * K18","v":0},{"$f":" L16 * L18","v":0},0,0,0,{"$f":" P16 * P17","v":0}]
[]
[null,null,null,null,"Bioresources outturn allowed new debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K12","v":1.5464450420785703E-3},{"$f":"L12","v":2.4325530987475328E-3},7.7515901531024058E-3,1.4564374585497784E-2,1.9306853579354428E-2]
[null,null,null,null,"Bioresources allowed embedded debt cost (CPIH real)",0,"Percentage",null,null,null,{"$f":"K18","v":2.47E-2},{"$f":"L18","v":2.47E-2},2.47E-2,2.47E-2,2.47E-2,{"$f":"P17","v":0}]
[null,null,null,null,"Ratio of new to embedded debt for outturn cost of debt allowance",0,"Percentage",null,null,null,{"$f":"InpR!K57","v":3.4000000000000002E-2},{"$f":"InpR!L57","v":0.10200000000000001},{"$f":"InpR!M57","v":0.17},{"$f":"InpR!N57","v":0.23800000000000002},{"$f":"InpR!O57","v":0.30600000000000005}]
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[null,null,null,null,{"$f":" E$14","v":"Bioresources extending trailing average interest cost"},0,"£m",0,0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$19","v":"Bioresources Embedded debt interest cost"},{"$f":" F$19","v":0},{"$f":" G$19","v":"£m"},0,0,0,0,0,0,0,0,0]
[null,null,null,null,"Bioresources outturn debt allowance",null,"£m",{"$f":" SUM(J31:O31)","v":0},null,{"$f":" SUM(J29:J30)","v":0},0,0,0,0,0,0]
[]
["FD ALLOWANCE"]
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[null,null,null,null,{"$f":"InpR!E36","v":"Allowed sector new debt cost (not inc. CSA) - final determination (CPIH real)"},{"$f":"InpR!F36","v":0},{"$f":"InpR!G36","v":"percentage"},{"$f":"InpR!H36","v":0},{"$f":"InpR!I36","v":0},{"$f":"InpR!J36","v":0},{"$f":"InpR!K36","v":1.9E-3},{"$f":"InpR!L36","v":1.9E-3},{"$f":"InpR!M36","v":1.9E-3},{"$f":"InpR!N36","v":1.9E-3},{"$f":"InpR!O36","v":1.9E-3},{"$f":"P13","v":0}]
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["RECONCILIATION ADJUSTMENTS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P40-P41","v":0}]
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[null,null,null,null,{"$f":" E$40","v":"Bioresources initial cost of debt allowance"},{"$f":" F$40","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,"Reconciliation (in-year values) - Bioresources",null,"£m",{"$f":" SUM(J45:O45)","v":0},null,{"$f":"J43-J44","v":0},0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$61","v":"PV base date"},{"$f":" InpC!F$61","v":"2025-03-31"},{"$f":" InpC!G$61","v":"date"}]
[null,null,null,null,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":365},{"$f":" InpC!G$62","v":"days"}]
[null,null,null,null,{"$f":" Time!E$22","v":"Model Period END"},{"$f":" Time!F$22","v":0},{"$f":" Time!G$22","v":"date"},{"$f":" Time!H$22","v":"00:00:00"},{"$f":" Time!I$22","v":"00:00:00"},{"$f":" Time!J$22","v":"2020-03-31"},{"$f":" Time!K$22","v":"2021-03-31"},{"$f":" Time!L$22","v":"2022-03-31"},{"$f":" Time!M$22","v":"2023-03-31"},{"$f":" Time!N$22","v":"2024-03-31"},{"$f":" Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
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[]
[null,null,null,null,{"$f":"InpC!E56","v":"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)"},{"$f":"InpC!F56","v":3.3700000000000001E-2},{"$f":"InpC!G56","v":"percentage"},null,null,null,{"$f":"$F$52","v":3.3700000000000001E-2},{"$f":"$F$52","v":3.3700000000000001E-2},3.3700000000000001E-2,3.3700000000000001E-2,3.3700000000000001E-2]
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[]
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[]
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[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Bioresources",null,"£m",{"$f":"SUM(K60:O60)","v":0}]

{"sheet":"Dummy","index":13,"n_rows":61,"n_cols":16,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
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[]
["COST OF DEBT CALCULATION BASED ON INDEX OUTTURN"]
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[]
[null,null,null,null,{"$f":"'RCV and post 2020 investment'!E90","v":"Dummy Embedded debt for return"},{"$f":"'RCV and post 2020 investment'!F56","v":0},{"$f":"'RCV and post 2020 investment'!G56","v":"£m"},{"$f":"'RCV and post 2020 investment'!H90","v":0},{"$f":"'RCV and post 2020 investment'!I56","v":0},{"$f":"'RCV and post 2020 investment'!J56","v":0},{"$f":"'RCV and post 2020 investment'!K90","v":0},{"$f":"'RCV and post 2020 investment'!L90","v":0},{"$f":"'RCV and post 2020 investment'!M90","v":0},{"$f":"'RCV and post 2020 investment'!N90","v":0},{"$f":"'RCV and post 2020 investment'!O90","v":0},{"$f":"'RCV and post 2020 investment'!P56","v":0}]
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[null,null,null,null,"Dummy Embedded debt interest cost",null,"£m",{"$f":" SUM(J19:O19)","v":0},null,{"$f":" J16 * J17","v":0},{"$f":" K16 * K18","v":0},{"$f":" L16 * L18","v":0},0,0,0,{"$f":" P16 * P17","v":0}]
[]
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[]
[null,null,null,null,{"$f":" E$14","v":"Dummy extending trailing average interest cost"},0,"£m",0,0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$19","v":"Dummy Embedded debt interest cost"},{"$f":" F$19","v":0},{"$f":" G$19","v":"£m"},0,0,0,0,0,0,0,0,0]
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[]
["FD ALLOWANCE"]
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[null,null,null,null,{"$f":" E$40","v":"Dummy initial cost of debt allowance"},{"$f":" F$40","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,"Reconciliation (in-year values) - Dummy",null,"£m",{"$f":" SUM(J45:O45)","v":0},null,{"$f":"J43-J44","v":0},0,0,0,0,0]
[]
[null,null,null,null,{"$f":" InpC!E$61","v":"PV base date"},{"$f":" InpC!F$61","v":"2025-03-31"},{"$f":" InpC!G$61","v":"date"}]
[null,null,null,null,{"$f":" InpC!E$62","v":"Days in a year"},{"$f":" InpC!F$62","v":365},{"$f":" InpC!G$62","v":"days"}]
[null,null,null,null,{"$f":" Time!E$22","v":"Model Period END"},{"$f":" Time!F$22","v":0},{"$f":" Time!G$22","v":"date"},{"$f":" Time!H$22","v":"00:00:00"},{"$f":" Time!I$22","v":"00:00:00"},{"$f":" Time!J$22","v":"2020-03-31"},{"$f":" Time!K$22","v":"2021-03-31"},{"$f":" Time!L$22","v":"2022-03-31"},{"$f":" Time!M$22","v":"2023-03-31"},{"$f":" Time!N$22","v":"2024-03-31"},{"$f":" Time!O$22","v":"2025-03-31"},{"$f":"Time!P$22","v":"2026-03-31"}]
[null,null,null,null,"Years from valuation date - Dummy",null,"years",null,null,{"$f":"  ( ( J49 - $F47 ) / $F48 ) * -1","v":5.0027397260273974},4.0027397260273974,3.0027397260273974,2.0027397260273974,1,0]
[]
[null,null,null,null,{"$f":"InpC!E56","v":"PR19 appointee allowed return on capital (CPIH-deflated using long-term assumption)"},{"$f":"InpC!F56","v":3.3700000000000001E-2},{"$f":"InpC!G56","v":"percentage"},null,null,null,{"$f":"$F$52","v":3.3700000000000001E-2},{"$f":"$F$52","v":3.3700000000000001E-2},3.3700000000000001E-2,3.3700000000000001E-2,3.3700000000000001E-2]
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[null,null,null,null,"Discount factor - Dummy",null,"Factor",null,null,{"$f":" (1+$F52) ^J53","v":1.1803532995714989},1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[]
[null,null,null,null,{"$f":" E$45","v":"Reconciliation (in-year values) - Dummy"},{"$f":" F$45","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":" E$54","v":"Discount factor - Dummy"},{"$f":" F$54","v":0},"Factor",0,0,1.1803532995714989,1.1418722062218234,1.1046456478879978,1.0686327250536884,1.0337000000000001,1]
[null,null,null,null,"Discounted reconciliation (in-year values) Dummy",null,"£m",null,null,null,{"$f":"K57*K56","v":0},{"$f":"L57*L56","v":0},{"$f":"M57*M56","v":0},{"$f":"N57*N56","v":0},{"$f":"O57*O56","v":0}]
[]
[null,null,null,null,{"$f":" E$58","v":"Discounted reconciliation (in-year values) Dummy"},{"$f":" F$58","v":0},"£m",0,0,0,0,0,0,0,0]
[null,null,null,null,"Total value of reconciliation (31 March 2025 present values): Dummy",null,"£m",{"$f":"SUM(K60:O60)","v":0}]

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[]
["Total revenue adjustments applied as part of PR24"]
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[]
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[null,null,null,null,"Revenue adjustment  from new debt reconciliation - Wastewater network plus",null,"£m, CPIH-deflated 2017/18 prices, 2024/25 present values",null,null,null,{"$f":"'Wastewater network +'!K60","v":0},{"$f":"'Wastewater network +'!L60","v":0},{"$f":"'Wastewater network +'!M60","v":0},{"$f":"'Wastewater network +'!N60","v":0},{"$f":"'Wastewater network +'!O60","v":0}]
[null,null,null,null,"Revenue adjustment  from new debt reconciliation - Bioresources",null,"£m, CPIH-deflated 2017/18 prices, 2024/25 present values",null,null,null,{"$f":"Bioresources!K60","v":0},{"$f":"Bioresources!L60","v":0},{"$f":"Bioresources!M60","v":0},{"$f":"Bioresources!N60","v":0},{"$f":"Bioresources!O60","v":0}]
[null,null,null,null,"Revenue adjustment  from new debt reconciliation - Dummy",null,"£m, CPIH-deflated 2017/18 prices, 2024/25 present values",null,null,null,{"$f":"Dummy!K60","v":0},{"$f":"Dummy!L60","v":0},{"$f":"Dummy!M60","v":0},{"$f":"Dummy!N60","v":0},{"$f":"Dummy!O60","v":0}]
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