- The Government of Brazil posts monthly time-series data on retail prices and distribution margins for gasoline, diesel, LPG sold in 13-kilogram cylinders, and automotive CNG, as well as volumes consumed, in spreadsheet format at <u>www.anp.gov.br.</u>

- The Government of Chile has mandated public disclosure of retail prices on its regulator’s Web site at www.cne.cl. Retailers are required to enter new prices no earlier than 15 minutes before price changes are implemented. Such price disclosure facilitates calculation of monthly average prices, the time series of which are published in spreadsheet format on the same Web site for different grades of gasoline, diesel, kerosene, and LPG sold in different-size cylinders. Timeseries data on price structures are also posted, with negative margins and negative flows to the stabilization fund indicating price subsidies.

- The Government of Ghana posts time-series data on price structures for two types of gasoline, three types of diesel, kerosene, LPG, and residual fuel oil in a single spreadsheet file at www.npa.gov.gh/. Subsidies are immediately apparent from negative taxes. Historical monthly consumption data are also posted.

- The Government of Mexico publishes monthly time-series data and breaks down the price structure for the two grades of gasoline, diesel, heavy fuel oil, and jet fuel in spreadsheet format at http://sie.energia.gob.mx. The price structure shows negative taxes for gasoline and diesel, enabling easy calculation of price subsidies. LPG prices are shown by region but without a price breakdown. Time-series data on monthly consumption of all fuels are also posted.

- The Government of Peru publishes retail prices of different grades of gasoline and diesel, LPG sold in different-size cylinders, automotive CNG, and automotive LPG by retailor with its address at the regulator’s Web site (www.osinerg.gob.pe). However, historical prices are not published, making it difficult to track historical trends.

- The Energy Policy and Planning Office in Thailand posts spreadsheet files containing time-series monthly data on ex-refinery prices as well as retail prices in Bangkok for different grades of gasoline and diesel, kerosene, heavy fuel oil, and LPG for different consumers (merged into a single price starting in February 2015) at www.eppo.go.th. Price breakdowns are issued on a daily basis in spreadsheet format, although there is one file per day, making data compilation time-consuming. Weekly and monthly levies for the Oil Fund, which show cross-subsidization, are also published as time-series data in spreadsheet format, as well as the net inflows to the Oil Fund and its balance, making it easy to spot subsidies. Time-series data on monthly consumption are also posted.

Many utilities post natural gas or electricity tariffs for residential consumers on their Web sites. Those for larger consumers are less available, in part because they may be bilaterally negotiated and in part because they depend on more parameters than those for residential consumers. Under these circumstances, robust financial statements by the utilities, important under all circumstances, become all the more important. Submissions for tariff revisions represent another important source of information, although they do not capture input subsidies or other forms of subsidies for costs not covered by the utilities.

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