Abstract

This paper has prepared as result of scientific research ‘The research of sales markups’ comparative method regulation effects for default electricity supplier’s financial results’ prepared as part of the state task of the RANEPA for 2022. The aim of this research is valuation the impact of comparative method regulation to the financial results of default electricity suppliers and prepare practical recommendations for improving the methodology of comparative method regulation usage. The research tasks are methodology establishment and estimation of the comparative method regulation effects for default electricity supplier’s financial results, and preparing recommendations for the comparative method optimization. The thematic justification consists in necessity to evaluate the practical results of comparative method implication in different aspects of default electricity supplier’s financial results and further development of the comparative method as part of Russian Energy strategy 2035 and realization of tariff transparency policy. The research methods include factor and data analysis, as well as financial analysis. Information (including financial reports) published by default electricity suppliers in accordance with the information disclosure standards was used as the information base of the research. The scientific novelty of the study is establishment and practical approval of methodology of estimation of the comparative method regulation effects for default electricity supplier’s financial results and prepare recommendations for the comparative method optimization. According to the results of the research the increasement of the big part of default electricity suppliers’ financial stability after transition to the comparative method in activity regulation of default electricity suppliers have been revealed. Prospects for further work on the subject of the study are to develop a methodology for reference regulation in other areas of regulated activity.