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IFRS Disclosure Guide

32. Regulatory deferral accounts

Disclosure of regulatory deferral accounts

 Year 201731.12.2017
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","OtherRegulatoryDeferralAccountDebitBalances":"1"}real[]  
Deferred tax asset associated with regulatory deferral account balances  
Total regulatory deferral account debit balances and related deferred tax asset{"RegulatoryDeferralAccountDebitBalances":"1","DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances":"1"}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","OtherRegulatoryDeferralAccountCreditBalances":"1"}real[]  
Deferred tax liability associated with regulatory deferral account balances  
Total regulatory deferral account credit balances and related deferred tax liability{"RegulatoryDeferralAccountCreditBalances":"1","DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances":"1"}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","NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss":"1"}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","NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss":"1"}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","ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax":"-1"}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","ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax":"-1"}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 taxperShare 
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred taxperShare 
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 activitiesnoneRegulatory deferral account balancesnoneClasses of regulatory deferral account balancesnoneRangenone
Electricity distributionnoneGas distributionnoneRegulatory deferral account balances not classified as disposal groupsnoneRegulatory deferral account balances classified as disposal groupsnoneTaxation-related regulatory deferral account balancesnoneBottom of rangenoneWeighted averagenoneTop of rangenone
For the year 2017: 
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","IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances":"1","DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances":"-1","IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances":"1","IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances":"1","IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances":"1"}real[]        
Total increase (decrease) in regulatory deferral account debit balances{"IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances":"1","DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances":"-1","IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances":"1"}real["IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances"]        
At 31.12.2017: 
Regulatory deferral account debit balances        
For the year 2017: 
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","DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances":"-1","IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances":"1","IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances":"1","IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances":"1"}real[]        
Total increase (decrease) in regulatory deferral account credit balances{"IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances":"1","DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances":"-1","IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances":"1"}real{"2":"IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances"}        
At 31.12.2017: 
Regulatory deferral account credit balances        
Rate of return used to reflect time value of money, regulatory deferral account balancesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Discount rate used to reflect time value of money, regulatory deferral account balancesX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Remaining recovery period of regulatory deferral account debit balancesX.XX.XX.XX.XX.XX.XX.XX.X
Remaining reversal period of regulatory deferral account credit balancesX.XX.XX.XX.XX.XX.XX.XX.X
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 2017
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 

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