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Date	Document Type	Title	Issuer/Entity
22 Apr 2013	Special Comment	Spanish Utilities: Further Regulatory Reform Likely Despite Measures to Eliminate Tariff Deficit	Endesa S.A. ENEL S.p.A. Energias de Por... Gas Natural Fen... Hidroelectrica ... Iberdrola S.A. Red Electrica C...
10 Jan 2013	Sector Comment	Spain's high tariff deficit in 2012 is credit negative for Spain's electricity sector and tariff deficit securitisations	Endesa S.A. ENEL S.p.A. Energias de Por... Gas Natural SDG... Hidroelectrica ... Iberdrola S.A. Iberdrola USA
24 Sep 2012	Sector Comment	Fiscal Reforms Are Credit Negative for Spain's Electricity Companies	Abengoa S.A. Endesa S.A. ENEL S.p.A. Energias de Por... Gas Natural SDG... Hidroelectrica ... Iberdrola S.A.
19 Jul 2012	Special Comment	Initial proposals for RIIO-GD1 and RIIO-T1 likely to be ratings neutral	National Grid E... National Grid G... National Grid P... Northern Gas Ne... Northern Gas Ne... Scotland Gas Ne... Southern Gas Ne... SSE plc Wales & West Ut...
21 May 2012	Special Comment	European Utilities: Impact of negative gas/oil spread reflects altered gas supply dynamics	E.ON SE Gas Natural SDG... GDF SUEZ SA RWE AG
30 Apr 2012	Sector Comment	Withdrawal of Generation Capacity Is Credit Positive for UK Power Companies	Centrica plc Electricite de ...
19 Apr 2012	Sector Comment	YPF nationalisation is credit negative for Spanish rated corporates in Argentina	Cirsa Gaming Co... Codere S.A. Endesa S.A. Gas Natural SDG... Obrascon Huarte... Repsol S.A. Telefonica S.A. YPF Sociedad An...
12 Mar 2012	Sector Comment	Lower Electricity Demand in Australia Is Credit Negative for Power Utilities	Ausgrid Endeavour Energ... Essential Energ... ETSA Utilities ... Origin Energy L... Powercor Austra... United Energy D...
16 Nov 2011	Industry Outlook	EMEA Electric and Gas Utilities: Industry Outlook 2011	A2A SpA Abu Dhabi Natio... Alliander N.V. Amprion GmbH Bord Gais Eirea... Centrica plc CEZ, a.s. Compagnia Valdo... DONG Energy A/S DONG Naturgas A... ...
16 Nov 2011	Special Comment	Large European Utility Borrowers: Will They Defend a Single-A Rating?	E.ON SE Electricite de ... EnBW Energie Ba... ENEL S.p.A. Energias de Por... Gas Natural SDG... GDF SUEZ SA Iberdrola S.A. RWE AG Vattenfall AB

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