BEREC Report on Regulatory Accounting in Practice 2020

This is the sixteenth RA annual report which summarises the findings of a detailed survey of regula-tory accounting systems across Europe. Information has been gathered from National Regulatory Authorities (NRAs) and covers the implementation of regulatory cost accounting methodologies. It includes the state of play in terms of remedies of market regulation and focuses on price control, and the way in which it is defined in practice. The report provides also (i) elements about structural pa-rameters of each country, (ii) WACC methodologies applied by NRAs and WACC values currently in force.