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