Ovo Energy Consolidated Segmental Statement
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1 Ovo its long-term commitment to remain open, fair, and transparent. We believe that all energy companies should be publishing this data so that we can start to rebuild consumer trust in the industry. The statement has been derived from and reconciled to the audited Financial Statements of Ovo Group Ltd for the year ended 31 December 2012 which have been prepared and approved by the Directors in accordance with International Accounting Standards Introduction Ovo have voluntarily published their c in line with the guidelines issued by Ofgem relating to Standard Condition 19A of the Gas and Electricity Supply Licences. The CSS has been derived from and reconciled to the audited Financial Statements of Ovo Group Ltd for the year ended 31 December 2012, which have been prepared and approved by the Directors in accordance with International Accounting Standards, International Fina Financial Reporting Interpretations Committee interpretations. licence is held by Ovo Electricity Limited and its gas supply licence by Ovo Gas Limited. The CSS includes both of these entities in addition to Ovo Group Limited, the holding company for the group, and Ovo Energy Limited, the principal trading company.
2 Consolidated Segmental Statement for the year ended 31 December 2012 Electricity Supply Gas Supply Aggregate Unit Generation Nondomestidomestic Business Non- Supply Domestic Domestic Total revenue m Revenue from sale of electricity and gas (1) m Other revenue m Total operating costs m - (58) - (47) - (105) Direct fuel costs (2) m - (29) - (29) - (58) Other direct costs (3) m - (19) - (11) - (30) Indirect costs (4) m - (10) - (7) - (17) EBITDA (5) m - (2) (2) DA m - (1) (1) EBIT (5) m - (3) (3) WACOE / WACOG (6) /MWh, p/therm Revenue per unit (7) /MWh /therm Volume (8) TWh, Mtherms
3 Notes to support the financial information 1. Revenue from the sale of electricity and gas is based on customer usage from industry settlement data and tariff rates, less discounts and supplies that are not billable. 2. Direct fuel costs includes the wholesale cost of buying gas and electricity, losses, Reconciliation-By- 3. Other direct costs include network costs, Balancing Services Use of System ( and environmental and social costs. Environmental and social costs include the cost of -In city segment. 4. Indirect costs are defined as all meter costs and including sales and marketing costs, bad debt, IT and staffing costs. These have been split between gas and electricity on the basis of customer numbers, revenues or another appropriate methodology. 5. EBITDA means Earnings Before Interest Tax Depreciation and Amortisation; and EBIT means Earnings Before Interest and Tax. 6. calculated by dividing direct fuel costs by volume. 7. Revenue per unit is calculated by dividing Revenue from the sale of electricity and gas by Volume. The Revenue from the sale of electricity and gas to 2 decimal places is 55.79m and 47.15m respectively. 8. Volumes are supplied volumes at the meter point (i.e. net of losses). 9. available from Companies House, reconcile in full to the rounded figures provided in the Aggregate Supply Business column of the CSS, except for the exceptions in notes 9 and 10 below. 10. Metering costs (which total 3m) are included in Cost of Sales in the financial statements but within indirect costs in the CSS. Therefore, Cost of Sales in the financial statements (net of metering costs) are represented by direct fuel costs and other direct costs in the CSS. Administrative expenses in the financial statements are represented by indirect costs less metering costs and Depreciation and Amortisation. 11. Ofgem require that the CSS reflects only the revenues, costs and profits of company related - are shown separately in the audited accounts and are excluded from the CSS. These items, which relate in full to unrealised derivative gains and losses for 31 December 2012, total 1m and have been removed from the direct fuel costs line in the electricity segment only. 12. Ovo do not have generation assets and therefore, do not have a transfer pricing methodology to report under paragraph 4(d)/19A.4(d) of the Conditions.
4 Business Functions Table Business Function Generation Supply No included in CSS Operates and maintains generation assets n/a - - Responsible for scheduling decisions n/a - - Responsible for interactions with the Balancing - - Market Responsible for determining hedging policy - - Responsible for implementing hedging - - policy/makes decisions to buy/sell energy Interacts with wider market participants to - - buy/sell energy Holds unhedged positions (either short or long) - - Procures fuel for generation n/a - - Procures allowances for generation n/a - - Holds volume risk on positions sold (either - - internal or external) Matches own generation with own supply n/a - - Forecasts total system demand - - Forecasts wholesale price - - Forecasts customer demand - - Determines retail pricing and marketing - - strategies Bears shape risk after initial hedge until market - - allows full hedge Bears short term risk for variance between demand and forecast - - Key: P/L F Function resides and Profit and Loss recorded in this segment Function does not reside in this segment but the Profit and Loss is recorded here Function resides here but the P/L is recorded in another segment
5 Glossary of terms Balancing Mechanism in electricity. responsible for interacting with wider market participants to buy/sell energy, not the entity implementing hedging policy/makes matching of generation and supply before either generation or supply interact with the wider market. total system gas demand. customers. unit which bears financial risk associated with hedges made before the market allows fully shaped hedging. unit which bears financial risk associated with too little or too much supply for own customer demand.
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