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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...
18 Feb 2013	Sector Comment	American Airlines and US Airways Merger Will Add to US Airport Credit Stress
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
06 Nov 2012	Special Comment	European Retailers: Moody's Adjustments to the Financial Statements Dominated by Leases	Carrefour S.A. Delhaize Group Dixons Retail p... Kingfisher plc Koninklijke Aho... Marks & Spencer... Metro AG Tesco Plc Wm Morrison Sup...
05 Nov 2012	Special Comment	Winds of Change for German Transmission Networks
27 Sep 2012	Sector Comment	Drop in Freight Rates Is Credit Negative for Global Shipping Companies	CMA CGM S.A Hapag-Lloyd Hol... Navios Maritime... Navios Maritime... Overseas Shipho... Sovcomflot JSC Wan Hai Lines L...
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.
03 Sep 2012	Sector Comment	German Law to Share Wind Farm Connection Costs Is Credit Positive for Transmission Operators	Amprion GmbH Eurogrid GmbH TenneT Holding ...
09 Aug 2012	Sector Comment	Traffic Declines Are Credit Negative for European Toll Roads	Atlantia S.P.A. Autoroutes du S... Brisa Concessao... Caisse National... SANEF S.A. SIAS - Societa ... Societe des Aut...
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...

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