# |
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 |