NI Water Analysis of Long-Term Borrowings, Balance Sheet as at March 2019-2020

NI Water's Annual Information Return includes a table analyzing long-term borrowings under historical cost accounting. The data originates from the Government Digital Service and is published under the UK Open Government Licence. It provides a snapshot of financial liabilities due after more than one year as of 31 March for the 2019-2020 period.

Use Cases

• Analyzing the maturity and structure of long-term debt for a public water utility based on the description of borrowings.
• Benchmarking public sector financial reporting practices based on the annual information return format.
• Studying the application of historical cost accounting principles to utility balance sheets.

Strengths

• Data is sourced from an official annual information return, suggesting formal reporting standards.
• Published under the permissive UK Open Government Licence, allowing for reuse.
• Focuses on a specific financial instrument (long-term borrowings) for a defined time period.

Limitations

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

Provenance

Source

Government Digital Service

Collection Method

Likely extracted from NI Water's official Annual Information Return.

Time Range

Balance sheet snapshot as at 31 March for the 2019-2020 period.

Freshness

Covers the period ending 31 March 2020; last update date is unknown.

Geography

Likely Northern Ireland, based on the 'NI Water' entity.