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Reporting & Record Keeping Requirements

Upcoming Filings and Changes to Forms


Forms online the week of February 8, 2016.





On the “ESQR Explanations” tab, explanations are mandatory for each service quality requirement that shows “N/A” or “Not Met”. The form will not be submitted unless an explanation is provided in the “ESQR Explanations” tab. Distributors are also expected to discuss what actions are being undertaken to meet the OEB performance standard.

On the “System Reliability Summary” tab, distributors are required to provide an explanation and discuss what actions are being undertaken to comply with the OEB standard of the average of performance results over the five-year period if the current year’s performance exceeds the expected performance standard.

CAIDI information has been discontinued.

Line crew wage rate reporting has been discontinued.

Distribution and transmission reporting has been discontinued.

The RRR ROE calculation tab has been removed from the RRR 2.1.5 input form. A separate standalone input form has been created for this filing in the RRR portal.

The new ROE form has five tabs (Checklist, Input Appendices, ROE summary, Over-earning drivers and Under-earning drivers).

Some inputs for the ROE calculation will be auto-populated on the form. These inputs are either linked to the relevant USoA balances reported in the RRR 2.1.7 trial balances (i.e. Account 3046 regulated net income) and any other RRRs (i.e. RRR 2.1.2 customer numbers) or the CoS database built in the portal (i.e. working capital allowance %). At this time, the form is still under development. The logic and link to other data sources are not in place at this time. The form will be available on March 1, 2016. Given the significant changes of the form, a detailed filing guide will be available on March 1, 2016 to aid in using the new form.

The OEB will provide the distributors an Excel version of the ROE form as a working document for the purpose of the online filing. This Excel version would allow for ease of tabulating, checking and entering information accurately onto the input form. The Excel template will be available on March 1, 2016.


The accounting standard the distributors use for ratemaking and regulatory accounting and reporting to the OEB will be pre-populated on the form. Distributors are required to verify and confirm that the accounting standard is consistent with what was approved in its last Cost of Service Decision and Order. 

Distributors can upload a comma separated values (CSV) file to import the account balances onto the input form. The upload function is available for the main trial balance (“Assets”, “Liabilities and Equity” and “Income Statement” tabs) and “Sub-Accounts” tab.

The following accounts have been removed from the trial balance:

  • 1520    Power Purchase Variance Account
  • 1562    Deferred Payments in Lieu of Taxes
  • 1563    Deferred PILs Contra Account

The following new sub-accounts have been added to Sub-Accounts tab:

  • 1580 Sub-account RSVA - Wholesale Market Service Charge CBDR class A – Principal
  • 1580 Sub-account RSVA - Wholesale Market Service Charge CBDR class A – Interest
  • 1580 Sub-account RSVA - Wholesale Market Service Charge CBDR class B – Principal
  • 1580 Sub-account RSVA - Wholesale Market Service Charge CBDR class B – Interest

The following new accounts have been added to Group 1 Accounts tab:

  • 1595 Disposition and Recovery/Refund of Regulatory Balances (2015)


This filing has been discontinued.


This filing has been discontinued.


Distributors are required to report to the OEB when a material loss of load is incurred or is expected to be incurred. A new feature to facilitate this type of reporting requires that a letter must be uploaded to the online portal immediately at any point during the year. This functionality will be available on June 1, 2016.


Form has been updated for distributors to input the performance result and target for public safety measure Components A, B and C.





Page last updated 2016-02-03

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