On 31 October 2022, we published our draft guidance note How the AER will assess the impact of capitalisation differences on benchmarking. 

The underlying data and calculations used to conduct sensitivity analysis in Table 6 of the draft guidance note.

We invited energy consumers and other interested parties to make submissions on our draft guidance note How the AER will assess the impact of capitalisation differences on benchmarking by 14 February 2023. We received the following submissions.