Statutory financial statements produced by the price- controlled companies (AADC, ADDC, TRANSCO, EWEC (formerly known as ADWEC) & ADSSC are general purpose financial statements governed by UAE Commercial Company Law of 1984 (as amended) and International Financial Reporting Standards (IFRS), and provide financial information at the company level. Separate Business Accounts (SBAs) are produced by the price-controlled companies for regulatory filing with the DoE (merged with Department of Energy (DoE) under Law No 11 of 2018), and provide audited information on each separate business of these companies.
These guidelines set out the DoE’s requirements for preparation and presentation of the SBAs.
Regulatory Accounting Guidelines for AADC
Statutory financial statements produced by the price controlled companies (AADC, ADDC, TRANSCO, ADWEC and ADSSC)
Regulatory Accounting Guidelines for ADDC
Statutory financial statements produced by the price controlled companies (AADC, ADDC, TRANSCO, ADWEC and ADSSC)
Regulatory Accounting Guidelines for ADSSC
Statutory financial statements produced by the price controlled companies (AADC, ADDC, TRANSCO, ADWEC and ADSSC)
Regulatory Accounting Guidelines for ADWEC
Statutory financial statements produced by the price controlled companies (AADC, ADDC, TRANSCO, ADWEC and ADSSC)
Regulatory Accounting Guidelines for TRANSCO
Statutory financial statements produced by the price controlled companies (AADC, ADDC, TRANSCO, ADWEC and ADSSC)