NI Water Regulatory Accounts: Operating Profit to Cash Flow Reconciliation for 2019-2020

NI Water's regulatory accounts detail the reconciliation between operating profit and net cash flow from operating activities for the fiscal years 2019 and 2020. The dataset originates from the company's Annual Information Return and is published by the Government Digital Service under an Open Government Licence. Its specific focus on financial reconciliation for a regulated utility provides a structured view of cash flow derivation.

Use Cases

• Analyze the relationship between reported profit and operational cash generation based on the reconciliation framework.
• Benchmark utility financial reporting practices based on regulatory account standards.
• Model cash flow components for a regulated water utility based on the described profit-to-cash-flow reconciliation.

Strengths

• Data is sourced from an official Annual Information Return, implying a formal reporting process.
• Covers two consecutive fiscal years (2019 and 2020), allowing for year-over-year comparison.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Row count is unknown, which may limit suitability assessment for large-scale analysis.
• Last update date is unknown; freshness unverified.

Provenance

Source

NI Water (Northern Ireland Water) via Government Digital Service

Collection Method

Extracted from the company's Annual Information Return - Regulatory Accounts.

Time Range

2019 to 2020

Freshness

null

Geography

Northern Ireland, United Kingdom