Internal transfer pricing and profitability

Internal transfer prices and segmented profitability reporting

Upcoming Open Closed Decision

View submissions Submissions closed 18 May 2021

Consultation

From 8 April to 18 May 2021 we consulted on our proposal to improve the disclosure of internal transfer pricing by introducing a Code amendment to mandate that large integrated generator-retailers publish their internal transfer prices and methodology annually. We sought feedback on the merits of a Code amendment for segment gross-profitability reporting for retail electricity businesses.

Thanks to all who made a submission. We made our decision on 31 August 2021 and the associated amendment to the Code came into force on 30 November 2021.