The AER may reissue the Financial reporting guideline for non-scheme pipelines - template from time to time, to address any issues regarding formatting, or formulaic errors. All changes will be documented within the template.

On 31 July 2020 we published an updated Financial reporting guideline for non-scheme pipelines. The updated template reflects the changes to accounting for leases under AASB 16. All changes are documented within the template.

On 10 May 2021, we published an updated Non-scheme pipeline - financial reporting template.  The updated template includes a Summary worksheet, which is aimed to enhance accessibility of the reported information by summarising key reported information in the template. In addition, the '4. Recovered capital' worksheet has been amended to include opening asset value and the rate of return adopted by service providers in each reporting year. The updated template also contains various heading changes to improve the consistency in the labelling and structure of reported information across the worksheets. All changes are documented within the template.