Second discussion paper consultation

12/03/2021
01-07 RRA Snapshot - EFRAG TEG 21-03-26.pdf
IASB document

Re-exposure draft consultation

20/07/2021
CL 01 - NASB - EFRAG DCL RRA 2021.pdf
Comment Letter Received
20/07/2021
CL 02 - ESMA - EFRAG DCL RRA 2021.pdf
Comment Letter Received
23/07/2021
CL 03 - ASCG - EFRAG DCL RRA 2021.pdf
Comment Letter Received
28/07/2021
CL 04 - DASB - EFRAG DCL RRA 2021.pdf
Comment Letter Received
28/07/2021
CL 05 - Alliander, Enexis, Stedin - EFRAG DCL RRA 2021.pdf
Comment Letter Received
30/07/2021
CL 06 - ANC - EFRAG DCL RRA 2021.pdf
Comment Letter Received
30/07/2021
CL 07 - ICAC - EFRAG DCL RRA 2021.pdf
Comment Letter Received
02/08/2021
CL 08 - OIC - EFRAG DCL RRA 2021.pdf
Comment Letter Received
05/08/2021
CL 09 - IEAF - EFRAG DCL RRA 2021.pdf
Comment Letter Received
13/08/2021
CL 10 - TERNA - EFRAG DCL RRA 2021.pdf
Comment Letter Received
13/08/2021
CL 11 - EFFAS - EFRAG DCL RRA 2021.pdf
Comment Letter Received
23/08/2021
CL 12 - EACB - EFRAG DCL RRA 2021.pdf
Comment Letter Received
27/08/2021
CL 13 - EDF - EFRAG DCL RRA 2021.pdf
Comment Letter Received
30/08/2021
CL 14 - UUG - EFRAG DCL RRA 2021.pdf
Comment Letter Received
13/04/2021
EFRAG Draft Comment Letter on the IASB ED Regulatory Assets and Regulatory Liabilities.pdf
Draft comment letter
01/06/2021
EFRAG Secretariat Briefing - Regulatory Assets and Regulatory Liabilities.pdf
Other EFRAG Secretariat Paper
12/03/2021
RRA Snapshot.pdf
IASB document

Exposure draft consultation

31/12/2014
CL1 - DASB.pdf
Comment Letter Received
31/12/2014
CL2 - OIC.pdf
Comment Letter Received
31/12/2014
CL3 - IEAF.pdf
Comment Letter Received
07/01/2015
CL4 - Iberdrola.pdf
Comment Letter Received
08/01/2015
CL5 - RRA - ANC.pdf
Comment Letter Received
09/01/2015
CL6 - 50Hertz.pdf
Comment Letter Received
09/01/2015
CL7 - FSR – danske revisorer.pdf
Comment Letter Received
09/01/2015
CL8 - ESMA.pdf
Comment Letter Received
13/01/2015
CL9 - RRA - National Grid.pdf
Comment Letter Received
17/09/2014
Discussion-Paper-Reporting-Financial-Effects-Rate-Regulation-September-2014.pdf
IASB document
16/01/2015
EFRAG Comment letter.pdf
Comment Letter
22/10/2014
EFRAG_DCL_on_IASB_DP_Reporting_the_Effects_of_Rate_Regulation.pdf
Draft comment letter
02/04/2015
EFRAG_Feedback_Statement_to_respondents.pdf
Feedback statement - comments received
12/02/2015
Feedback statement on user outreach.pdf
Feedback statement – outreach event
22/01/2014
Request-for-Information-Rate-Regulation.pdf
IASB document
24/02/2015
Summary report on user event.pdf
Feedback statement – outreach event

Research phase

20/06/2013
EFRAG_Letter_on_RFI.pdf
Comment Letter
05/06/2013
RFI_-_10_-_PWC.pdf
Comment Letter Received
06/06/2013
RFI_-_11_-_Iberdrola.pdf
Comment Letter Received
11/06/2013
RFI_-_12_-_URE.pdf
Comment Letter Received
12/06/2013
RFI_-_13_-_GDFS.pdf
Comment Letter Received
12/06/2013
RFI_-_14_-_IEAF.pdf
Comment Letter Received
08/07/2013
RFI_-_15_-_Deloitte.pdf
Comment Letter Received
08/07/2013
RFI_-_15_-_Deloitte_Appendix.pdf
Comment Letter Received
30/05/2013
RFI_-_1_-_50HzT.pdf
Comment Letter Received
31/05/2013
RFI_-_2_-_NASB.pdf
Comment Letter Received
31/05/2013
RFI_-_3_-_DASC.pdf
Comment Letter Received
03/06/2013
RFI_-_4_-_National Grid.pdf
Comment Letter Received
03/06/2013
RFI_-_5_-_Energie Steiermark AG.pdf
Comment Letter Received
04/06/2013
RFI_-_6_-_PGE.pdf
Comment Letter Received
03/06/2013
RFI_-_7_-_Terna.pdf
Comment Letter Received
05/06/2013
RFI_-_8_-_Elia_Fluxys_Ores_Eandis.pdf
Comment Letter Received
05/06/2013
RFI_-_9_-_UKFRC.pdf
Comment Letter Received