Publications

A range of publications and thought leadership is available to energy, utilities & mining companies. Here is a selection relevant for UK organisations:

Energy

Prospects: a review of mid-tier oil & gas 2008
This new publication provides an insight into the aggregated performance of the mid-tier oil and gas industry, as represented by 50 of the largest listed companies outside the FTSE 100, including both oil and gas producers and oil equipment, service and distribution companies within the companies selected.

Oil and Gas Deals - annual review 2007
O&G Deals 2007 reviews M&A activity in the oil and gas industry. We examine both the rationale behind the overall trends and look at the key individual deals.

Oil and Gas Group News* – Issue 1
In this first edition we consider the IASB’s research project on accounting for oil & gas reserves, including developments from the project team’s educational session in June; the increasing trend of non-financial measurements in relation to Executive Remuneration and how this can affect oil & gas companies; and we provide commentary from the latest PwC survey on merger and acquisition activity in the global oil & gas industry.

Petroleum accounting principles, procedures & issues - 6th edition
The 6th edition features numerous enhancements from earlier editions, incorporating more graphics and examples, along with regulatory updates from the Securities and Exchange Commission (SEC), the Federal Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), Internal Revenue Service (IRS) and other bodies.

The wealth of nations: How well do countries' petroleum strategies align?
PricewaterhouseCoopers finds that the competitive behaviors of NOCs can be grouped into five distinct clusters, ranging from restricted access to competing head-on with the international oil companies. By mapping oil and gas reserves in the NOC host countries against production levels, the rationale for these competitive behaviors becomes even clearer.

O&G deals annual review
O&G deals is our first annual review of M&A activity in the global oil and gas market. It reviews deal volume of 2006, analyses trends and forecasts future activity.

LNG - a sure bet?
In this article, we look at the attractions and the risks of LNG, the way the market is changing and the strategies that companies are deploying.

LNG - a glossary of terms
This document is aimed in the bringing together of technological, engineering, commercial, accounting and other terms from both inside and outside the sector.

Real Time - delivering IFRS in the oil and gas and utilities industries
Real Time examines the reality of reporting, at the end of the first full IFRS reporting period, under the new standards for companies in the oil & gas and utilities sectors.

Explores the challenges and opportunities that oil and gas and utilities companies face in embedding International Financial Reporting Standards (IFRS).

Gas is poised to become the fuel of the future, yet companies and regulators alike face a growing reality within mature markets of the burgeoning gap that is forming between supply and demand.

Utilities

Electricity and Gas Newsletter* – Issue 4
In this issue we present another selection of articles from our industry experts, covering a range of topics within the accounting, tax and advisory arenas.

Watergroup News - Issue 12
In this, our twelfth bulletin, we examine the recent Ofgem announcement to commence a two year review of the current, and very successful, RPI-X regime.

Watergroup News - Issue 11
In this, our eleventh bulletin, we consider further Ofwat’s proposal to introduce accounting separation requirements for companies operating in the UK water sector (i.e. between a notional retail business, network business and production and treatment business).

Power Deals - annual review 2007
The year 2007 saw a continued remarkable expansion in the total number and value of deals in the power utilities sector (electricity and gas) worldwide.

Switched on* - Capabilities for the Electricity and Gas sector
The beginning of the 21st century has created a number of new challenges for the UK electricity & gas sector. Climate change, security of supply and government policy are but some of the key challenges that we see facing the industry.

Electricity and Gas Newsletter* - Issue 3
In this edition of the Electricty and Gas Newsletter, we consider where nuclear generation falls into the equation, examining the challenges it faces to make it a viable option to secure an increased proportion of the generation market.

Watergroup News - issue 10
In this edition of Watergroup News* we continue the Price Review 2009 theme and consider the new proposed approach to capital efficiency known as "menu regulation".

Watergroup News - issue 9
In this edition of Watergroup News* we provide a brief summary of 10 key things that have changed in Ofwat’s consultation paper “Setting price limits for 2010-15: Framework and approach” since the last Periodic Review.

Electricity and Gas Newsletter* - Issue 2
This 2nd edition looks at the steady increase in the focus of non-financial reporting, providing a summary of the issues that might be relevant to companies in the Electricity and Gas sector.

Utilities global survey 2007
In Energy and efficiency: The changing power climate we report on a sea change in the sector’s thinking. We find huge increases in the extent to which renewable and nuclear power are at the top of company agendas. We find an industry that believes that technological advances can take us into a new era of energy efficiency.

Watergroup News - issue 8
In this edition of Watergroup News* we provide an overview of our presentation at the Institute of Economic Affairs’ Water 2007 Conference and summarise the key findings arising from our annual Global Utilities Survey.

Trouble-entry accounting - revisited*
Trouble-entry accounting – revisited* is an expanded version of the initial survey with views of the key accounting approaches for the EU ETS, with reference to worked examples.

Watergroup News - issue 7
In this edition of Watergroup News* we consider The Competition Commission’s (“CC”) report into the merger of Mid Kent Water and South East Water and provide an update on the impact of the new Operating and financial Review (“OFR”) requirements.

Electricity and Gas Newsletter* - Issue 1
This first edition looks at the proposed changes announced in the Chancellor’s Budget Speech on 21 March 2007 and the joint survey undertaken by PricewaterhouseCoopers and the International Emission Trading Association on the accounting approaches applied in practice for the EU Emissions Trading Scheme and Certified Emission Reductions

Trouble-entry accounting*
This survey focuses on the accounting for the European Union Emissions Trading Scheme, but also covers the accounting for Certified Emission Reductions (CERs).

Watergroup News - issue 6
In this edition of Watergroup News we consider the proposed changes announced in the Chancellor’s Budget Speech on 21 March 2007.

A refreshing approach (931K PDF)
This is an in-depth understanding of industry issues central to the delivery of services to our water clients.

The Big Leap: Utilities global survey 2006
This is our eighth annual utilities global survey of 116 utility leaders across 43 countries. We survey the big leaps that are being, or need to be, made in technology, investment, M&A, efficiency, cleaner fuels and customer relationships.

Sustainable from the start
A discussion paper which has been developed out of a series of industry roundtables we conducted in Europe and the US on the topic of Sarbanes-Oxley 404 compliance by the oil & gas and utility companies.

Under pressure* - Utilities global survey
PricewaterhouseCoopers global survey of the utilities sector based on research and interviews with senior executives from over 100 utility and utility investor companies across Europe, the Americas, Middle East and Africa.

Mining

Mine: As good as it gets?
'Mine: As good as it gets?', shows that while revenues of the top 40 mining companies grew by 32% in 2007, costs increased by 38%, thereby reducing margins. The fifth annual report provides a comprehensive analysis of the financial performance and position of the global mining industry and also discusses current trends in the global mining industry.

Junior Mine* - Review of the trends of the AIM mining industry
This, the third annual report from PricewaterhouseCoopers on the UK listed junior mining industry, provides an insight into the aggregated performance of the junior mining industry, as represented by 50 of the largest mining companies on the Alternative Investment Market (“AIM”).

Mining Deals 2007
Mining Deals 2007 reviews deal activity in the mining industry. The report is a new companion publication to PricewaterhouseCoopers’ well established Power Deals and O&G Deals reports. Together the trio provides a comprehensive analysis of M&A activity across the extractive and power industries worldwide.

2007 Global Gold Price Survey Results
This year’s survey covers 25 gold mining and development companies. These companies have reported expected production of 30.9 million ounces in 2007.

Financial reporting in the mining industry*
This edition of ‘Financial reporting in the mining industry’ describes the financial reporting implications of IFRS across a number of areas selected for their particular relevance to the mining industry.

Mine: Riding the wave
Mine: Riding the wave, provides an aggregated view of the global mining industry in 2006, represented by 40 of the world’s largest mining companies.

2006 Global gold price survey results
This survey, covering 24 gold mining and development companies, reports an expected production of 24 million ounces in 2006. The survey indicates that gold producers are reacting to the strengthening and growing volatility in the gold price by moving back to estimated prices.

junior mine*
Building on the success of Mine, this publication provides a consolidated view of the UK's junior mining industry, as represented by 50 of the largest mining companies listed on AIM.

Mine: Let the good times roll
PricewaterhouseCoopers review of global trends in the mining industry. The publication provides an overview of the financial performance and position of the industry based on analysis of some of the largest mining companies across the world.

Metals Market Sentiment
A quarterly publication focused on the metals and mining industry covering pricing information, market trends and industry forecasts.