statements produced by the price controlled companies (AADC, ADDC, TRANSCO,
ADWEC and 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 Bureau (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.
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