BEREC Report Regulatory Accounting in Practice 2021

This is the seventeenth RA annual report which summarises the findings of a detailed survey of regulatory accounting systems across Europe. Information has been gathered from National Regu-latory Authorities (NRAs) and covers the implementation of regulatory cost accounting methodolo-gies. 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 parameters of each country, (ii) WACC methodologies applied by NRAs and WACC values currently in force.