IFRS Disclosure Guide
32. Regulatory deferral accounts
Disclosure of regulatory deferral accounts
| Year 2024 | 31.12.2024 | |
|---|---|---|
| Items for presentation of regulatory deferral accounts | ||
| Statement of financial position | ||
| Regulatory deferral account debit balances and related deferred tax asset | ||
| Regulatory deferral account debit balances | ||
| Regulatory deferral account debit balances directly related to disposal group | ||
| Other regulatory deferral account debit balances | ||
| Total regulatory deferral account debit balances{"RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup":"1.0","OtherRegulatoryDeferralAccountDebitBalances":"1.0"}real[] | ∑ | |
| Deferred tax asset associated with regulatory deferral account balances | ||
| Total regulatory deferral account debit balances and related deferred tax asset{"RegulatoryDeferralAccountDebitBalances":"1.0","DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances":"1.0"}real["RegulatoryDeferralAccountDebitBalances"] | ∑ | |
| Assets and regulatory deferral account debit balances | ||
| Regulatory deferral account credit balances and related deferred tax liability | ||
| Regulatory deferral account credit balances | ||
| Regulatory deferral account credit balances directly related to disposal group | ||
| Other regulatory deferral account credit balances | ||
| Total regulatory deferral account credit balances{"RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup":"1.0","OtherRegulatoryDeferralAccountCreditBalances":"1.0"}real[] | ∑ | |
| Deferred tax liability associated with regulatory deferral account balances | ||
| Total regulatory deferral account credit balances and related deferred tax liability{"RegulatoryDeferralAccountCreditBalances":"1.0","DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances":"1.0"}real["RegulatoryDeferralAccountCreditBalances"] | ∑ | |
| Equity, liabilities and regulatory deferral account credit balances | ||
| Statement of profit or loss and other comprehensive income | ||
| Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | ||
| Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent | ||
| Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests | ||
| Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | ||
| Net movement in regulatory deferral account balances related to profit or loss | ||
| Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation | ||
| Net movement in other regulatory deferral account balances related to profit or loss | ||
| Total net movement in regulatory deferral account balances related to profit or loss{"NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation":"1.0","NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss":"1.0"}real[] | ∑ | |
| Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss | ||
| Total net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax{"NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss":"1.0","NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss":"1.0"}real["NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss"] | ∑ | |
| Net movement in regulatory deferral account balances related to other comprehensive income | ||
| Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | ||
| Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | ||
| Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | ||
| Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | ||
| Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax | ||
| Reclassification adjustments on net movement in regulatory deferral account balances, net of tax | ||
| Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss{"GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax":"1.0","ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax":"-1.0"}real[] | ∑ | |
| Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | ||
| Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax | ||
| Reclassification adjustments on net movement in regulatory deferral account balances, before tax | ||
| Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss{"GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax":"1.0","ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax":"-1.0"}real[] | ∑ | |
| Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | ||
| Earnings per share | ||
| Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare | |
| Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare | |
| Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare | |
| Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare | |
| Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare | |
| Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | perShare |
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently
Disclosure of information about activities subject to rate regulation
Types of rate-regulated activities & Classes of regulatory deferral account balances:
- Description of nature and extent of rate-regulated activity
- Description of nature of regulatory rate-setting process
- Description of identity of rate regulator(s)
- Statement that rate regulator is related party
- Explanation of how rate regulator is related
- Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty
- Description of cross-reference to disclosures about activities subject to rate regulation
Disclosure of information about amounts recognised in relation to regulatory deferral account balances
| Types of rate-regulated activitiesnone | Regulatory deferral account balancesnone | Classes of regulatory deferral account balancesnone | Rangenone | |||||
| Electricity distributionnone | Gas distributionnone | Regulatory deferral account balances not classified as disposal groupsnone | Regulatory deferral account balances classified as disposal groupsnone | Taxation-related regulatory deferral account balancesnone | Bottom of rangenone | Weighted averagenone | Top of rangenone | |
| For the year 2024: | ||||||||
| Reconciliation of regulatory deferral account debit balances | ||||||||
| Changes in regulatory deferral account debit balances | ||||||||
| Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances | ||||||||
| Decrease through balances recovered in current period, regulatory deferral account debit balances | ||||||||
| Increase (decrease) through other changes, regulatory deferral account debit balances | ||||||||
| Decrease through impairments, regulatory deferral account debit balances | ||||||||
| Increase through items acquired in business combination, regulatory deferral account debit balances | ||||||||
| Decrease through disposals, regulatory deferral account debit balances | ||||||||
| Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances | ||||||||
| Increase (decrease) through changes in discount rates, regulatory deferral account debit balances | ||||||||
| Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances | ||||||||
| Total increase (decrease) through other changes, regulatory deferral account debit balances{"DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances":"-1.0","IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances":"1.0","DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances":"-1.0","IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances":"1.0","IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances":"1.0","IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in regulatory deferral account debit balances{"IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances":"1.0","DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances":"-1.0","IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances":"1.0"}real["IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | ||||||||
| Regulatory deferral account debit balances | ||||||||
| For the year 2024: | ||||||||
| Reconciliation of regulatory deferral account credit balances | ||||||||
| Changes in regulatory deferral account credit balances | ||||||||
| Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances | ||||||||
| Decrease through balances reversed in current period, regulatory deferral account credit balances | ||||||||
| Increase (decrease) through other changes, regulatory deferral account credit balances | ||||||||
| Increase through items assumed in business combination, regulatory deferral account credit balances | ||||||||
| Decrease through disposals, regulatory deferral account credit balances | ||||||||
| Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances | ||||||||
| Increase (decrease) through changes in discount rates, regulatory deferral account credit balances | ||||||||
| Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances | ||||||||
| Total increase (decrease) through other changes, regulatory deferral account credit balances{"IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances":"1.0","DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances":"-1.0","IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances":"1.0","IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances":"1.0","IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in regulatory deferral account credit balances{"IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances":"1.0","DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances":"-1.0","IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances":"1.0"}real{"2":"IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | ||||||||
| Regulatory deferral account credit balances | ||||||||
| Rate of return used to reflect time value of money, regulatory deferral account balances | other | other | other | other | other | other | other | other |
| Discount rate used to reflect time value of money, regulatory deferral account balances | other | other | other | other | other | other | other | other |
| For the year 2024: | ||||||||
| Remaining recovery period of regulatory deferral account debit balances | other | other | other | other | other | other | other | other |
| Remaining reversal period of regulatory deferral account credit balances | other | other | other | other | other | other | other | other |
| At 31.12.2024: | ||||||||
| Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable | ||||||||
| Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible | ||||||||
Types of rate-regulated activities & Regulatory deferral account balances & Classes of regulatory deferral account balances & Range:
- Statement that regulatory deferral account balance is no longer fully recoverable or reversible
- Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible
| Year 2024 | |
|---|---|
| Description of impact of rate regulation on current and deferred tax | |
| Increase (decrease) in current tax expense (income) due to rate regulation | |
| Increase (decrease) in deferred tax expense (income) due to rate regulation | |
| Additional disclosures related to regulatory deferral accounts | |
| Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests | |
| Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary |
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!