IFRS 14 - Regulatory Deferral Accounts

# Reference Concept Name
1 IFRS 14 IE1 ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
2 IFRS 14 IE5 ifrs-full:OtherRegulatoryDeferralAccountDebitBalances
3 IFRS 14 IE5 ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
4 IFRS 14 IE5 ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
5 IFRS 14 B22 ifrs-full:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember
6 IFRS 14 B22 ifrs-full:RegulatoryDeferralAccountBalancesAxis
7 IFRS 14 B22 ifrs-full:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember
8 IFRS 14 IE5 ifrs-full:OtherRegulatoryDeferralAccountCreditBalances
9 IFRS 14 IE1 ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable
10 IFRS 14 B22 ifrs-full:RegulatoryDeferralAccountBalancesMember
11 IFRS 14 IE1 ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
12 IFRS 14 IE5 ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory
13 IFRS 14 IE5 ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable
14 IFRS 14 IE5 ifrs-full:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
15 IFRS 14 IE2 ifrs-full:ElectricityDistributionMember
16 IFRS 14 IE2 ifrs-full:GasDistributionMember
17 IFRS 14 B25 ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests
18 IFRS 14 IE1 ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
19 IFRS 14 23 ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory
20 IFRS 14 B28 ifrs-full:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary
21 IFRS 14 23 ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory
22 IFRS 14 B11 a ifrs-full:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
23 IFRS 14 B12 a ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
24 IFRS 14 B11 a ifrs-full:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
25 IFRS 14 B11 b ifrs-full:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
26 IFRS 14 B11 b ifrs-full:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
27 IFRS 14 B12 b ifrs-full:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
28 IFRS 14 20 a ifrs-full:RegulatoryDeferralAccountDebitBalances
29 IFRS 14 20 b ifrs-full:RegulatoryDeferralAccountCreditBalances
30 IFRS 14 21 ifrs-full:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances
31 IFRS 14 21 ifrs-full:AssetsAndRegulatoryDeferralAccountDebitBalances
32 IFRS 14 22 a ifrs-full:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
33 IFRS 14 22 a ifrs-full:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
34 IFRS 14 22 a ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
35 IFRS 14 22 b ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
36 IFRS 14 22 b ifrs-full:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax
37 IFRS 14 22 b ifrs-full:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
38 IFRS 14 22 b ifrs-full:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
39 IFRS 14 22 b ifrs-full:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax
40 IFRS 14 22 b ifrs-full:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax
41 IFRS 14 22 b ifrs-full:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax
42 IFRS 14 23 ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
43 IFRS 14 23 ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
44 IFRS 14 23 ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent
45 IFRS 14 23 ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests
46 IFRS 14 24 ifrs-full:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset
47 IFRS 14 24 ifrs-full:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
48 IFRS 14 24 ifrs-full:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances
49 IFRS 14 24 ifrs-full:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability
50 IFRS 14 24 ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax
51 IFRS 14 24 ifrs-full:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances
52 IFRS 14 25 ifrs-full:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
53 IFRS 14 25 ifrs-full:OtherRegulatoryDeferralAccountCreditBalances
54 IFRS 14 25 ifrs-full:OtherRegulatoryDeferralAccountDebitBalances
55 IFRS 14 25 ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation
56 IFRS 14 25 ifrs-full:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup
57 IFRS 14 25 ifrs-full:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup
58 IFRS 14 26 ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
59 IFRS 14 26 ifrs-full:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
60 IFRS 14 26 ifrs-full:BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
61 IFRS 14 26 ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
62 IFRS 14 26 ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
63 IFRS 14 26 ifrs-full:BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
64 IFRS 14 26 ifrs-full:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
65 IFRS 14 26 ifrs-full:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
66 IFRS 14 26 ifrs-full:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax
67 IFRS 14 30 ifrs-full:RateregulatedActivitiesMember
68 IFRS 14 30 ifrs-full:TypesOfRateregulatedActivitiesAxis
69 IFRS 14 30 a ifrs-full:DescriptionOfNatureAndExtentOfRateregulatedActivity
70 IFRS 14 30 a ifrs-full:DescriptionOfNatureOfRegulatoryRatesettingProcess
71 IFRS 14 30 b ifrs-full:ExplanationOfHowRateRegulatorIsRelated
72 IFRS 14 30 b ifrs-full:DescriptionOfIdentityOfRateRegulators
73 IFRS 14 30 b ifrs-full:StatementThatRateRegulatorIsRelatedParty
74 IFRS 14 30 c ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesMember
75 IFRS 14 30 c ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesAxis
76 IFRS 14 30 c ifrs-full:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty
77 IFRS 14 31 ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation
78 IFRS 14 32 ifrs-full:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently
79 IFRS 14 33 ifrs-full:RateregulatedActivitiesMember
80 IFRS 14 33 ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesAxis
81 IFRS 14 33 ifrs-full:GasDistributionMember
82 IFRS 14 33 ifrs-full:ElectricityDistributionMember
83 IFRS 14 33 ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesMember
84 IFRS 14 33 ifrs-full:TypesOfRateregulatedActivitiesAxis
85 IFRS 14 33 a ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances
86 IFRS 14 33 a ifrs-full:RegulatoryDeferralAccountDebitBalances
87 IFRS 14 33 a ifrs-full:RegulatoryDeferralAccountCreditBalances
88 IFRS 14 33 a ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances
89 IFRS 14 33 a i ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances
90 IFRS 14 33 a i ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances
91 IFRS 14 33 a ii ifrs-full:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances
92 IFRS 14 33 a ii ifrs-full:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances
93 IFRS 14 33 a iii ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances
94 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances
95 IFRS 14 33 a iii ifrs-full:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances
96 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances
97 IFRS 14 33 a iii ifrs-full:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances
98 IFRS 14 33 a iii ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances
99 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances
100 IFRS 14 33 a iii ifrs-full:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances
101 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances
102 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances
103 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances
104 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances
105 IFRS 14 33 a iii ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances
106 IFRS 14 33 b ifrs-full:RangesMember
107 IFRS 14 33 b ifrs-full:BottomOfRangeMember
108 IFRS 14 33 b ifrs-full:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
109 IFRS 14 33 b ifrs-full:WeightedAverageMember
110 IFRS 14 33 b ifrs-full:TopOfRangeMember
111 IFRS 14 33 b ifrs-full:RangeAxis
112 IFRS 14 33 b ifrs-full:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances
113 IFRS 14 33 c ifrs-full:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019
114 IFRS 14 33 c ifrs-full:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019
115 IFRS 14 34 ifrs-full:TaxationrelatedRegulatoryDeferralAccountBalancesMember
116 IFRS 14 34 ifrs-full:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation
117 IFRS 14 34 ifrs-full:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation
118 IFRS 14 34 ifrs-full:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax
119 IFRS 14 35 ifrs-full:RegulatoryDeferralAccountDebitBalances
120 IFRS 14 35 ifrs-full:RegulatoryDeferralAccountCreditBalances
121 IFRS 14 35 ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss
122 IFRS 14 35 ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss
123 IFRS 14 35 ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss
124 IFRS 14 36 ifrs-full:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
125 IFRS 14 36 ifrs-full:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible
126 IFRS 14 36 ifrs-full:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible
127 IFRS 14 36 ifrs-full:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable