Final - Pir - XBRL - Ifrs 14 Regulatory Deferral Accounts - Website A

April 2014
Proposed Interim Release XBRL/2014/4
IFRS Taxonomy 2014

IFRS 14 Regulatory Deferral Accounts
Comments to be received by 2 May 2014
Proposed Interim Release

IFRS Taxonomy 2014IFRS 14 Regulatory
Deferral Accounts
Comments to be received by 2 May 2014
Proposed Interim Release XBRL/2014/4 IFRS Taxonomy 2014IFRS 14 Regulatory Deferral

Accounts is published by the IFRS Foundation for comment only. Comments are to be
received by 2 May 2014 and should be submitted in writing to the address below or
electronically via our website www.ifrs.org using the Comment on a proposal page.
All responses will be put on the public record and posted on our website unless the
respondent requests confidentiality. Requests for confidentiality will not normally be
granted unless supported by good reason, such as commercial confidence.
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responsibility for any loss caused by acting or refraining from acting in reliance on the
material in this publication, whether such loss is caused by negligence or otherwise.
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IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS
CONTENTS
page
INTRODUCTION
Overview of the amendments
Introduction
Documentation labels
5
5
XBRL properties
Taxonomy version
Next steps
6
6
Invitation to comment
Introduction
7
7
Questions for respondents
Deadline
How to comment
8
8
Document overview
Purpose of this section
Disclaimer
9
9
9
Document formatting
IFRS Taxonomy presentation groups
Key to tables
9
9
10
PRESENTATION OF REGULATORY DEFERRAL ACCOUNTS
13
New presentation group and text blocks

Description
13
13
Details
13
Statement of Financial Position
14
Descriptionnew line items

Details
14
14
Statement of Profit or Loss and Other Comprehensive Income
15

Details
15
16
Earnings per share

Details
18
18
18
DISCLOSURE OF DETAILED INFORMATION ABOUT RATE REGULATION AND

REGULATORY DEFERRAL ACCOUNT BALANCES
20
Introduction
20
Disclosure of information about activities subject to rate regulation

Descriptionnew table
Details
20
20
21
Disclosure of information about amounts recognised in relation to regulatory

deferral account balances
Details
23
23
24
IFRS Foundation
PROPOSED INTERIM RELEASEAPRIL 2014
Other disclosures about rate regulation
28

Details
IFRS Foundation
28
28
Introduction
Overview of the amendments
Introduction
1
This Proposed Interim Release incorporates the proposed amendments to the

IFRS Taxonomy 2014 as a result of IFRS 14 Regulatory Deferral Accounts, issued in
January 2014. The scope of IFRS 14 is limited to first-time adopters that
recognised regulatory deferral account balances in their financial statements in
accordance with their previous GAAP. IFRS 14 requires:
(a)
entities to present regulatory deferral account balances as separate line

items in the statement of financial position and to present movements in
those account balances as separate line items in the statement of profit
or loss and other comprehensive income; and
(b)
specific disclosures to identify the nature of, and risks associated with,
the rate regulation that has resulted in the recognition of regulatory
deferral account balances.
The proposed changes to the IFRS Taxonomy are:

IFRS 14
Overview of change
Presentation of regulatory deferral

accounts
Addition of a new IFRS Taxonomy

presentation group.
Addition of new text blocks.
Addition of new line items for the
primary financial statements.
Disclosures to identify the nature of,

and risks associated with, the rate
regulation as well as disclosures
relating to the effect of rate
regulation on the entitys financial
position, financial performance and
cash flows
Addition of two new tables.

Addition of axes, members and new
line items.
Documentation labels
3
The IFRS Taxonomy 2014 introduced documentation labels (also called

definitions) for the items in the IFRS Taxonomy. These documentation labels are
designed to provide additional transparency and clarity to users of the IFRS
Taxonomy.
IFRS Foundation
Documentation labels have not been included within this document, but are
available as an additional (but not mandatory) linkbase. They are also available
as a separate Microsoft Excel spreadsheet included with the IFRS Taxonomy
files.
XBRL properties
5
This document does not provide the full list of XBRL properties for the line items
and members listed. If you require further information on the XBRL properties
applied to an element or table, please see the IFRS Taxonomy files and associated
documentation.
Taxonomy version
6
The IFRS Taxonomy files for this release are based on those from the IFRS
Taxonomy 2014.
Next steps
7
We will analyse the comments received on this Proposed Interim Release, make
any necessary amendments and then release a final set of IFRS Taxonomy files.
Each Final Interim Release comprises a full set of taxonomy files.
IFRS Foundation
Invitation to comment
Introduction
8
The IASB staff invite comments on these amendments to the IFRS Taxonomy
2014, particularly on the questions set out below. Comments are most helpful if
they:
(a)
comment on the questions as stated;
(b)
indicate the specific IFRS Taxonomy item, table or group of items to

which they relate;
(c)
contain a clear rationale; and
(d)
include any alternative the IASB staff should consider, if applicable.
Comments on the IFRS Taxonomy as a whole are also welcome, but the IASB staff
reserve the right to include any IFRS Taxonomy amendments, as a result of such
comments received, only in a subsequent release.
Questions for respondents

Question 1New presentation group
The IFRS Taxonomy includes a new presentation group ([824500] Regulatory
deferral accounts) that contains all elements relating to IFRS 14. Do you
agree that this is the best option or would you prefer for all or some
elements to appear within the existing presentation groups? Please indicate
why.
Question 2Completeness of presentation and disclosure requirements

Do the proposed IFRS Taxonomy changes adequately reflect all presentation
and disclosure requirements that are set out in IFRS 14 and the
accompanying Illustrative Examples?
If not, what changes would you make and why?
Question 3Appropriate level of detail

Are all presentation and disclosure requirements from IFRS 14 reflected with
the appropriate level of detail?
If not, please specify which IFRS Taxonomy elements, including line items,
members and text blocks, you recommend to add, merge or delete and why.
IFRS Foundation
Question 4Appropriate use of XBRL dimensional data model

When being represented in XBRL, disclosures can be modelled using either a
dimensional (ie a table) or flat structure.
(a)
Do you agree that we have used tables appropriately to represent

specific disclosure requirements?
(b)
Do the tables have the appropriate scopeare there any that should
be combined or split?
(c)
Do tables use the appropriate number of axes, members and line

items?
Question 5Appropriate use of element labels

Do the labels of elements faithfully represent the meaning of the IFRS
Taxonomy elements?
If not, please specify what changes you would make.
Question 6Appropriate use of documentation labels

Do the documentation labels of elements faithfully define the IFRS
Taxonomy elements?
If not, please specify what changes you would make.
Deadline
10
All comments must be received by the IASB on or before 2 May 2014.
How to comment
11
Comments should be submitted using one of the following methods. However,

we would prefer to receive your comments electronically.
Electronically
(our preferred method)
Visit the Comment on a proposal page which can be

found at: go.ifrs.org/comment
Email
Email comments can be sent to:

commentletters@ifrs.org
Postal
IFRS Foundation
30 Cannon Street
London, EC4M 6XH
United Kingdom
IFRS Foundation
Document overview
Purpose of this section
12
The purpose of this section is to describe how this document has been put
together and what some of the component parts mean.
Disclaimer
13
The IFRS Taxonomy data model for some disclosures uses a dimensional or
multiple axis structure. A number of dimensions or properties are defined
which can be applied to provide the context for a reported figure. Such data
models are visualised using a table within this document. It does not imply that
entities need to structure such disclosures in a tabular format in their financial
statements unless specifically required by IFRSs. Line items and dimensions can
be applied to any disclosure format used by an entity.
14
The examples given do not provide any interpretation on the correct use of
combinations of line items, axes and members from an accounting or financial
reporting perspective. They are illustrative only.
Document formatting
15
The information on the updates to the IFRS Taxonomy has been presented in a
standard format and you will find all or most of the following items within each
update section.
Document item
Description
Description
A description of why the change or amendment has

been made and how it has been implemented into
the IFRS Taxonomy.
Details
A complete list of the IFRS Taxonomy updates

relevant to this section and example. Full XBRL
properties can be found in the IFRS Taxonomy files
and associated documentation.
Indents are used to show where an element is a
disaggregated component of another element.
Example
A simplified view of how the changes are

implemented into the IFRS Taxonomy.
Notes
Any further information, notes or disclaimers are

covered within this item.
IFRS Taxonomy presentation groups

Description
16
The IFRS Taxonomy contains a large number of elements. A presentation

hierarchy is available as supporting material to facilitate the ease of viewing and
navigation by users of the IFRS Taxonomy.
IFRS Foundation
17
Within this hierarchy, all components of the IFRS Taxonomy have been grouped
in two waysorganised either by IFRSs or according to financial statements.
Within the IFRS Taxonomy, presentation groups are allocated a label and a
six-digit code to assist with presentation order and referring to groups.
Example
Presentation grouping number and label
[110000] General information about financial statements

Disclosure of general information about financial statements [text block]
Name of reporting entity or other means of identification
Explanation of change in name of reporting entity or other means of
identification from end of preceding reporting period
Elements of the IFRS Taxonomy that belong to the

presentation group [110000]General information
about financial statements
Key to tables
18
The following provides a description and key to the components within the
standard lists and diagrams in this document.
IFRS Foundation
10
Line items
Reference type
(disclosure, example)
Name of
table
New line
item label
Element
type
Actual
reference
Line items for disclosure of risk management

strategy related to hedge accounting
ET
ER
Reference
Explanation of risk management strategy related to

hedge accounting
TB
IFRS 7.22A
IFRS 7.22B (a)
Description of hedging instruments used to hedge

risk exposures and how they are used
Description of forecast transactions for which
hedge accounting had been used in previous
period but which are no longer expected to occur
([existing item])
Existing item label

(italics)
Indented label
indicating taxonomy
relationship
Please note: the diagram above includes sample data to show how to interpret tables
within this document.
Key
Element Types (ET)
Element References (ER)
Notation
Definition
Notation
Definition
Monetary
Disclosure
Text
CP
Common Practice
TB
Text block
Example
DEC
Decimal
PER
Percentage
PS
Per share
NA
Not applicable
ES
Entity specific
11
IFRS Foundation
Example
Aggregate
(DM)
Axis name
Later than
one year (M)
Line items for disclosure

of information about terms
and conditions of hedging
instruments and how they
affect future cash flows
Not later than

one year (M)
Maturity (A)
Types of risk (A) and

Hedging instruments (A)
Nominal amount of hedging
instruments
Oil price risk (ESM) and

Forward contract (M)
Line item label
Applied axis
members
Reported values
Please note: the diagram above includes sample data to show how to interpret the diagrams.
Key
Axis and Members
Reported Value Types
Notation
Definition
Notation
Definition
Axis
Text
Member
V(t)
Value (total)
DM
Default Member
VBP
Value at
beginning of
period
ESM
Entity specific
member
VEP
Value at end of
period
NA
Not applicable
IFRS Foundation
12
Presentation of regulatory deferral accounts

New presentation group and text blocks
Description
19
The scope of IFRS 14 is limited to first-time adopters that recognise regulatory

deferral account balances in their financial statements in accordance with their
previous GAAP.
20
The Standard resulted in new elements being added to the IFRS Taxonomy. The
IFRS Taxonomy team considered adding some of these new elements to existing
presentation groups, but decided that creation of a new presentation group for
all IFRS 14 elements is preferable. Taking into account the specific applicability
of IFRS 14, the separation will enable users of the Standard to easily find all
required elements and at the same time will not confuse other entities.
21
Within this new presentation group, new text blocks have been added.
Details
Presentation group
Presentation group label
Presentation group number
Regulatory deferral accounts
[824500]
New text blocks within this presentation group

22
Within the IFRS Taxonomy, all tables have an associated text block item. Text
blocks may also be used for disclosures in which formatted text content
(including HTML formatting) may be used. The following are the additional text
blocks added to the IFRS Taxonomy as a result of IFRS 14.
Element label
ET
ER
Disclosure of regulatory deferral accounts [text

block]
TB
IFRS 14
Presentation,
IFRS 14
Disclosure
Disclosure of information about activities

subject to rate regulation [text block]
TB
IFRS 14
Explanation of
activities subject
to rate regulation
Disclosure of information about amounts

recognised in relation to regulatory deferral
account balances [text block]
TB
IFRS 14
Explanation of
recognised
amounts
13
Reference
IFRS Foundation
Statement of Financial Position

23
Paragraphs 20, 21, 24 and 25 of IFRS 14 specify the new line items to be
presented for regulatory deferral account balances within the statement of
financial position. To reflect these requirements, new line items have been
added to the newly created IFRS Taxonomy presentation group under a
taxonomy heading Statement of financial position.
24
Because paragraph 21 of the Standard states that an entity shall not classify the
totals of regulatory deferral account balances as current or non-current, there
are no separate line items for current/non-current breakdown.
Details
Line items
Element label
ET
ER
Reference
Assets and regulatory deferral account debit

balances
IFRS 14.21
Regulatory deferral account debit balances

and related deferred tax asset
IFRS 14.24,
IFRS 14.B11(a)
Regulatory deferral account debit

balances
IFRS 14.20(a),
IFRS 14.33(a),
IFRS 14.35

balances directly related to disposal
group
IFRS 14.25
Other regulatory deferral account

debit balances
IFRS 14.IE5
Deferred tax asset associated with

regulatory deferral account balances
IFRS 14.24,
IFRS 14.B11(b)
IFRS 14.21
Equity, liabilities and regulatory deferral

account credit balances
continued...
IFRS Foundation
14
...continued
Element label
ET
ER
Reference
Regulatory deferral account credit balances

and related deferred tax liability
IFRS 14.24,
IFRS 14.B11(a)
Regulatory deferral account credit

balances
IFRS 14.20(b),
IFRS 14.33(a),
IFRS 14.35
Regulatory deferral account credit

balances directly related to disposal
group
IFRS 14.25
Other regulatory deferral account

credit balances
IFRS 14.IE5
Deferred tax liability associated with

IFRS 14.24,
IFRS 14.B11(b)
Statement of Profit or Loss and Other Comprehensive Income

25
Paragraphs 22, 23, 24 and 25 of IFRS 14 specify the new line items to be
presented in the statement of profit or loss and other comprehensive income
relating to regulatory deferral accounts. To reflect these requirements, new line
items have been added to the newly created IFRS Taxonomy presentation group
under a taxonomy heading Statement of profit or loss and other comprehensive
income.
15
IFRS Foundation
Details
Line items
Element label
ET
ER
Reference
Profit (loss), including net movement in

regulatory deferral account balances related to
profit or loss and net movement in related
deferred tax
IFRS 14.23

deferred tax, attributable to owners of parent
IFRS 14.IE1

deferred tax, attributable to non-controlling
interests
IFRS 14.IE1
Net movement in regulatory deferral account

balances related to profit or loss and net
movement in related deferred tax
IFRS 14.24,
IFRS 14.B12(a)
Net movement in regulatory deferral

account balances related to profit or loss
IFRS 14.23,
IFRS 14.35
Net movement in regulatory deferral

account balances related to profit or
loss directly associated with disposal
group or discontinued operation
IFRS 14.25
Net movement in other regulatory

deferral account balances related to
profit or loss
CP
IFRS 14.IE5
Net movement in deferred tax arising from

related to profit or loss
IFRS 14.24,
IFRS 14.B12(b)
continued...
IFRS Foundation
16
...continued
Element label
ET
ER
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
IFRS 14.22(a),
IFRS 14.35
Other comprehensive income, before tax, net

balances related to items that will not be
IFRS 14.22(a)
Income tax relating to net movement in

items that will not be reclassified to profit or
loss
IFRS 14.22(a)
Other comprehensive income, net of tax, net

balances related to items that will be
IFRS 14.22(b),
IFRS 14.35
Gains (losses) on net movement in

related to items that will be reclassified to
profit or loss, net of tax
IFRS 14.22(b)
Reclassification adjustments on net

balances, net of tax
IFRS 14.22(b)
Other comprehensive income, before tax, net

balances related to items that will be
IFRS 14.22(b)
Gains (losses) on net movement in

related to items that will be reclassified to
profit or loss, before tax
IFRS 14.22(b)
Reclassification adjustments on net

balances, before tax
IFRS 14.22(b)
IFRS 14.22(b)
Income tax relating to net movement in

items that will be reclassified to profit or loss
17
Reference
IFRS Foundation
Earnings per share

26
Paragraph 26 of IFRS 14 requires an entity to present additional basic and

diluted earnings per share, which are calculated excluding the movements in
regulatory deferral account balances. To reflect this, new line items have been
added to the newly created IFRS Taxonomy presentation group under a
taxonomy heading Earnings per share.
Details
Line items
Element label
ET
ER
Reference
Basic earnings (loss) per share, including net

balances and net movement in related
deferred tax
PS
IFRS 14.26
Diluted earnings (loss) per share, including net

deferred tax
PS
IFRS 14.26
Basic and diluted earnings (loss) per share,

including net movement in regulatory deferral
account balances and net movement in related
deferred tax
PS
IFRS 14.26
Basic earnings (loss) per share from

continuing operations, including net movement
in regulatory deferral account balances and
net movement in related deferred tax
PS
IFRS 14.26
Diluted earnings (loss) per share from

continuing operations, including net movement
in regulatory deferral account balances and
net movement in related deferred tax
PS
IFRS 14.26
continued...
IFRS Foundation
18
...continued
Element label
ET
ER
Reference
Basic and diluted earnings (loss) per share

from continuing operations, including net
deferred tax
PS
IFRS 14.26
Basic earnings (loss) per share from

discontinued operations, including net
deferred tax
PS
IFRS 14.26
Diluted earnings (loss) per share from

discontinued operations, including net
deferred tax
PS
IFRS 14.26
Basic and diluted earnings (loss) per share

from discontinued operations, including net
deferred tax
PS
IFRS 14.26
19
IFRS Foundation
Disclosure of detailed information about rate regulation and

Introduction
27
Paragraphs 30 to 36 of IFRS 14 detail the disclosures that an entity needs to

provide in relation to its rate-regulated activities and regulatory deferral
accounts.
28
This has resulted in the following changes to the IFRS Taxonomy:

Change
Overview of change
Disclosure of information about activities

subject to rate regulation
New table
Disclosure of information about amounts

recognised in relation to regulatory deferral
account balances
New table
New line items
Disclosure of information about activities subject to rate

regulation
29
Paragraphs 30 and 31 of IFRS 14 specify disclosure requirements that relate to

the explanation of activities subject to rate regulation. This has been modelled
in the IFRS Taxonomy using a table as follows:
(a)
a new IFRS Taxonomy axis Types of rate-regulated activities has been

introduced to allow entities to provide the disclosures by types of
rate-regulated activity, as required by the Standard;
(b)
a new IFRS Taxonomy axis Classes of regulatory deferral account

balances has been introduced to allow entities to provide the disclosures
by classes of regulatory deferral accounts, as required by the Standard;
and
(c)
new line items have been added for the required disclosures.
IFRS Foundation
20
Details
Line items
Element label
ET
ER
Reference
Description of nature and extent of

rate-regulated activity
IFRS 14.30(a)
Description of nature of regulatory rate-setting

process
IFRS 14.30(a)
Description of identity of rate regulator(s)
IFRS 14.30(b)
Statement that rate regulator is related party
IFRS 14.30(b)
Explanation of how rate regulator is related
IFRS 14.30(b)
Description of how future recovery or reversal

of regulatory deferral account balances is
affected by risks and uncertainty
IFRS 14.30(c)
Description of cross-reference to disclosures

about activities subject to rate regulation
IFRS 14.31
Axes and members

30
The following list shows the members for the Types of rate-regulated activities
axis.
Components of Types of rate-regulated activities
ER
Reference
IFRS 14.30,
IFRS 14.33
Rate-regulated activities (DM)
IFRS 14.30,
IFRS 14.33
Electricity distribution (M)
IFRS 14.IE2
Gas distribution (M)
IFRS 14.IE2
Types of rate-regulated activities (A)
Entity specific members (ESM)
NA
NA
31
The default member is used for the total, ie all types of rate-regulated activities.
32
The following list shows the members for the Classes of regulatory deferral
account balances axis.
21
IFRS Foundation
Components of Classes of regulatory deferral

account balances
Classes of regulatory deferral account balances (A)
ER
Reference
IFRS 14.30(c),
IFRS 14.33
Classes of regulatory deferral account balances

(DM)
IFRS 14.30(c),
IFRS 14.33
Taxation-related regulatory deferral account

balances (M)
IFRS 14.34
Entity specific members (ESM)
NA
NA
33
The default member is used for the total, ie all classes of regulatory deferral
account balances.
34
Most types of cost or income that are commonly presented in the statement of
profit or loss and other comprehensive income have been modelled in the IFRS
Taxonomy as line items. These line items cannot be used with this axis as
membersentities need to create their own extension members. Paragraph 34
of the Standard specifies one member for this axis, which has been introduced to
the IFRS Taxonomy (taxation-related regulatory deferral account balances).
Example
35
Please refer to the disclaimer within the document overview when using this
example.
Gas
distribution
(M)
Line items for disclosure of

information about activities
subject to rate regulation
Water
distribution
(ESM)
Types of
rate-regulated
activities (A)
Classes of regulatory
deferral account
balances (A)
Description of identity of rate
regulator(s)
Description of how future
recovery or reversal of
regulatory deferral account
balances is affected by risks
and uncertainty
36
Decommissioning
costs (ESM)
For example, if an entity disclosed the following:

Our water distribution activities are regulated by TBN.
This would be tagged with:
IFRS Foundation
22
Line item Description of identity of rate regulator(s) with value of TBN, used
with the entity-specific member Water distribution on the Types of
rate-regulated activities axis.
37
Please note that, in the example visualised in paragraph 35 above, for the
description of the identity of the rate regulator, no member on the Classes of
regulatory deferral account balances axis has been specified. It was assumed in
the example that this disclosure relates to all classes of regulatory deferral
account balances (the default member).
Disclosure of information about amounts recognised in relation

to regulatory deferral account balances
38
39
Paragraphs 33 and 36 of IFRS 14 specify disclosure requirements that relate to

the explanation of amounts recognised in relation to regulatory deferral
account balances. This has been modelled in the IFRS Taxonomy using a table as
follows:
(a)
a new IFRS Taxonomy axis Types of rate-regulated activities has been

introduced to allow entities to provide the disclosures by types of
rate-regulated activity, as required by the Standard;
(b)
a new IFRS Taxonomy axis Classes of regulatory deferral account

balances has been introduced to allow entities to provide the disclosures
by classes of regulatory deferral accounts, as required by the Standard;
(c)
a new IFRS Taxonomy axis Regulatory deferral account balances has

been introduced to allow entities to provide the disclosures separately
for regulatory deferral account balances that are classified as disposal
groups and regulatory deferral account balances that are not classified as
disposal groups;
(d)
an existing IFRS Taxonomy axis Range has been used to allow entities to
specify a range, for example, for discount rates, rates of return and
recovery or reversal periods. No changes have been made to the
members available within this axis as they all may be applicable; and
(e)
new line items have been added for the required disclosures.
Please note that there may be circumstances under which an entity may want to
use additional axes available in the IFRS Taxonomy to represent its specific
disclosure, such as for example the Maturity axis. It is assumed that these axes
may be used, however this might depend on the specific rules of the filing
system under which the entity reports.
23
IFRS Foundation
Details
Line itemsreconciliations of regulatory deferral account balances
Element label
ET
ER
Reference
Increase (decrease) in regulatory deferral

account debit balances
IFRS 14.33(a)
Increase (decrease) through balances

recognised in current period in statement
of financial position, regulatory deferral
IFRS 14.33(a)(i)
Decrease through balances recovered in

current period, regulatory deferral account
debit balances
IFRS 14.33(a)(ii)
Increase (decrease) through other

changes, regulatory deferral account debit
balances
IFRS 14.33(a)(iii)
Decrease through impairments,

regulatory deferral account debit
balances
IFRS 14.33(a)(iii)
Increase through items acquired in

business combination, regulatory
deferral account debit balances
IFRS 14.33(a)(iii)
Decrease through disposals,

balances
IFRS 14.33(a)(iii)
Increase (decrease) through changes

in foreign exchange rates, regulatory
IFRS 14.33(a)(iii)

in discount rates, regulatory deferral
IFRS 14.33(a)(iii)
Increase (decrease) through transfers

to disposal groups, regulatory deferral
IFRS 14.IE5
continued...
IFRS Foundation
24
...continued
Element label
ET
ER
Reference
Increase (decrease) in regulatory deferral

IFRS 14.33(a)
Increase (decrease) through balances

recognised in current period in statement
of financial position, regulatory deferral
IFRS 14.33(a)(i)
Decrease through balances reversed in

current period, regulatory deferral account
credit balances
IFRS 14.33(a)(ii)
Increase (decrease) through other

changes, regulatory deferral account
credit balances
IFRS 14.33(a)(iii)
Increase through items assumed in

business combination, regulatory
deferral account credit balances
IFRS 14.33(a)(iii)
Decrease through disposals,

regulatory deferral account credit
balances
IFRS 14.33(a)(iii)

in foreign exchange rates, regulatory
IFRS 14.33(a)(iii)

in discount rates, regulatory deferral
IFRS 14.33(a)(iii)
Increase (decrease) through transfers

to disposal groups, regulatory deferral
IFRS 14.IE5
ET
ER
Rate of return used to reflect time value of

money, regulatory deferral account balances
PER
IFRS 14.33(b)
Discount rate used to reflect time value of

money, regulatory deferral account balances
PER
IFRS 14.33(b)
Line itemsrates
Element label
25
Reference
IFRS Foundation
Line itemsrecovery and reversal of regulatory deferral account

balances
Element label
ET
ER
Reference
Remaining recovery period of regulatory

DEC
IFRS 14.33(c)
Remaining reversal period of regulatory

DEC
IFRS 14.33(c)
Statement that regulatory deferral account

balance is no longer fully recoverable or
reversible
IFRS 14.36
Description of reason why regulatory deferral

account balance is no longer fully recoverable
or reversible
IFRS 14.36
Amount by which regulatory deferral account

debit balance has been reduced because it is
no longer fully recoverable
IFRS 14.36
Amount by which regulatory deferral account

credit balance has been reduced because it is
no longer fully reversible
IFRS 14.36
Axes and members

40
The axes Types of rate-regulated activities and Classes of regulatory deferral

account balances are used as described in paragraphs 3034 of this document.
41
The following shows the members for the Regulatory deferral account balances
axis.
Components of Regulatory deferral account
balances
Regulatory deferral account balances (A)
Reference
IFRS 14.B22
IFRS 14.B22
Regulatory deferral account balances not

classified as disposal groups (M)
IFRS 14.B22
Regulatory deferral account balances

classified as disposal groups (M)
IFRS 14.B22
Regulatory deferral account balances (DM)
42
ER
The default member is used for the total, ie all regulatory deferral account
balances.
IFRS Foundation
26
Example
Types of rate-regulated
activities (A)
Electricity distribution (M)
RDAB* (A)
NDG** (M)
Increase (decrease) through

balances recognised in current
period in statement of financial
position, regulatory deferral
Other regulatory
balances (ESM)
Storm damage
(ESM)
Construction
costs (ESM)
Classes of RDAB* (A)
2,320
5,440
Decrease through balances

recovered in current period,
balances
80
Increase (decrease) through

transfers to disposal groups,
balances
12,060
950
(9,800)

balances
24,080
Remaining recovery period of

balances
42,550
7,640
4
Range (A)

balances
Bottom of
range (M)

balances
Top of
range (M)
10
10
* RDABRegulatory deferral account balances

** NDGRegulatory deferral account balances not classified as disposal groups
27
IFRS Foundation

43
Paragraphs 32 and 34 of IFRS 14, as well as the Application Guidance to this

Standard, require additional disclosures that resulted in new line items being
added to the IFRS Taxonomy.
Details
Line items
Element label
ET
ER
Reference
Description of basis on which regulatory

deferral account balances are recognised and
derecognised, and how they are measured
initially and subsequently
IFRS 14.32
Description of impact of rate regulation on

current and deferred tax
IFRS 14.34
Increase (decrease) in current tax expense

(income) due to rate regulation
IFRS 14.34
Increase (decrease) in deferred tax expense

(income) due to rate regulation
IFRS 14.34
Net movement in regulatory deferral account

balances related to profit or loss, attributable
to non-controlling interests
IFRS 14.B25
Portion of gains (losses) recognised when

control of subsidiary is lost, attributable to
derecognising regulatory deferral account
balances in former subsidiary
IFRS 14.B28
IFRS Foundation
28

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April 2014

Proposed Interim Release XBRL/2014/4

IFRS Taxonomy 2014

Proposed Interim Release

Proposed Interim Release XBRL/2014/4 IFRS Taxonomy 2014IFRS 14 Regulatory Deferral

International Financial Reporting Standards (including International Accounting Standards

Except as permitted above no part of this publication may be translated, reprinted,

IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS

Overview of the amendments

Questions for respondents

PRESENTATION OF REGULATORY DEFERRAL ACCOUNTS

New presentation group and text blocks

Statement of Financial Position

Descriptionnew line items

Statement of Profit or Loss and Other Comprehensive Income

Descriptionnew line items

Earnings per share

DISCLOSURE OF DETAILED INFORMATION ABOUT RATE REGULATION AND

Disclosure of information about activities subject to rate regulation

Disclosure of information about amounts recognised in relation to regulatory

PROPOSED INTERIM RELEASEAPRIL 2014

Other disclosures about rate regulation

Descriptionnew line items

IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS

This Proposed Interim Release incorporates the proposed amendments to the

entities to present regulatory deferral account balances as separate line

The proposed changes to the IFRS Taxonomy are:

Presentation of regulatory deferral

Addition of a new IFRS Taxonomy

Disclosures to identify the nature of,

Addition of two new tables.

The IFRS Taxonomy 2014 introduced documentation labels (also called

PROPOSED INTERIM RELEASEAPRIL 2014

IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS

comment on the questions as stated;

indicate the specific IFRS Taxonomy item, table or group of items to

contain a clear rationale; and

include any alternative the IASB staff should consider, if applicable.

Questions for respondents

Question 2Completeness of presentation and disclosure requirements

Question 3Appropriate level of detail

PROPOSED INTERIM RELEASEAPRIL 2014

Question 4Appropriate use of XBRL dimensional data model

Do you agree that we have used tables appropriately to represent

Do tables use the appropriate number of axes, members and line

Question 5Appropriate use of element labels

Question 6Appropriate use of documentation labels

All comments must be received by the IASB on or before 2 May 2014.

Comments should be submitted using one of the following methods. However,

Visit the Comment on a proposal page which can be

Email comments can be sent to:

IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS

A description of why the change or amendment has

A complete list of the IFRS Taxonomy updates

A simplified view of how the changes are

Any further information, notes or disclaimers are

IFRS Taxonomy presentation groups

The IFRS Taxonomy contains a large number of elements. A presentation

PROPOSED INTERIM RELEASEAPRIL 2014

[110000] General information about financial statements

Elements of the IFRS Taxonomy that belong to the

IFRS TAXONOMY 2014IFRS 14 REGULATORY DEFERRAL ACCOUNTS

Line items for disclosure of risk management