EFTA Document EFTA01367206

Amendment #4 Page 777 of 868 . on, ?FRS fit Regtezeay Deena, Accounts CRS 14 man optonal standard that allows en entry, whose amides me subject to raferegulaton to continue applying most a its existing accounts') policies for regulatory deferral account balances upon es first time adoption of IFRS IFRS 14 s effectwe for annual periods beginning on or after January 1. 2018 /FRS 15 Revenue from Contracts nthCustomers IFRS 15 was issued in May 2014 and establshes a new fweetep model ter we a