Epic Energy is required to publish financial information about the MAPS in accordance with Part 23 of the National Gas Rules. The Australian Energy Regulator publishes and maintains the Non-Scheme Pipeline Financial Reporting Guideline that prescribes:
- the form and content of financial information required to be published
- the methodology, principles and inputs used to calculate the financial information
- the manner in which the above information must be certified by an independent auditor.
The financial reporting template should be read in conjunction with the basis of preparation and the non-scheme pipeline financial reporting guidelines.