Annotated Reading List for Financial Analysis

Financial Analysis

NPV Concepts – Project Analysis and Risk Adjustments Core References Restructuring and Managing the Enterprise in Transition Washington, D.C.: The World Bank, 1998, Chapters 1 and 9. Crum, Roy L. [ Read more ... ]

Identifying Informational Requirements

Core References Infrastructure Concessions, Information Flows, and Regulatory Risk Note no. 203 in Public Policy for the Private Sector. Washington, D.C.: World Bank Group, December 1999. Burns, P.. [ Read more ... ]

Basic Financial Statements

[NOTE: Any basic accounting text should provide adequate information on the meaning and use of balance sheets, income statements, and cash flow statements.] Core References Restructuring and Managin. [ Read more ... ]

Regulatory Systems of Accounts

Core References The role of regulatory accounts in regulated industries: A final proposals paper by Chief Executive of Ofgem; Director General of telecommunications; Director General of water servic. [ Read more ... ]

Ring Fencing and Control of Cross-Subsidization

Core References Ring Fencing Mechanisms for Insulating a Utility in a Holding Company System Washington, D.C.: National Association of Regulatory Utility Commissioners, 2003. Devlin, Timothy, Rebec. [ Read more ... ]

Earnings Measurement

Asset Valuation Techniques Core References Restructuring and Managing the Enterprise in Transition Washington, D.C.: The World Bank, 1998, Chapters 2-3. Crum, Roy L., and Itzhak Goldberg Focuses . [ Read more ... ]

Determination of Cost of Capital (Debt and Equity), Including With Scarce or Unreliable Cost Information

Estimating the cost of capital with limited or unreliable information Cost of Debt Cost of Equity Role of Taxes Weighted Average Cost of Capital, including the choice of weightings . [ Read more ... ]

Financing and Risk Mitigation

Core References Financing Water Supply and Sanitation Investments: Utilizing Risk Mitigation Instruments to Bridge the Financing Gap World Bank: Water Supply and Sanitation Sector Board Discussion P. [ Read more ... ]

Data Sources

Core References IBNET Water and Sanitation Services Database http://www.ib-net.org. The International Benchmarking Network for Water and Sanitation Utilities (IBNET) provides the world’s largest . [ Read more ... ]

Systems for Obtaining and Managing Information

Core References Energy Regulatory Commission Web Sites Don’t Click (2000) Energy E-Comm.com. Energy E-Comm.com Describes best practices for web use by regulatory agencies, including providing up. [ Read more ... ]

Measures to Improve Data Quality

Core References Measuring the Impact of Energy Reform – Practical Options Note no. 210 in Public Policy for the Private Sector. Washington, D.C.: World Bank Group, May 2000. Foster, Vivien Descr. [ Read more ... ]

Systems for Reporting Information and Public Access to Information

Core References The E-government Handbook for Developing Countries Washington, D.C.: World Bank, 2002, pp. 1-20. World Bank States that developing countries can use e-government practices to provi. [ Read more ... ]