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[802.100] Notes - Regulatory deferral accounts

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.cipc.co.za/taxonomy/role/802.100

Concept	Order
Disclosure of regulatory deferral accounts [text block] `ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory`
Items for presentation of regulatory deferral accounts [abstract] `ifrs-full:ItemsForPresentationOfRegulatoryDeferralAccountsAbstract`	None
Statement of financial position [abstract] `ifrs-full:StatementOfFinancialPositionAbstract`	None
Regulatory deferral account debit balances and related deferred tax asset [abstract] `ifrs-full:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract`	None
Regulatory deferral account debit balances [abstract] `ifrs-full:RegulatoryDeferralAccountDebitBalancesAbstract`	None
Regulatory deferral account debit balances directly related to disposal group `ifrs-full:RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup`	None
Other regulatory deferral account debit balances `ifrs-full:OtherRegulatoryDeferralAccountDebitBalances`	2.0
Regulatory deferral account debit balances `ifrs-full:RegulatoryDeferralAccountDebitBalances`	3.0
Deferred tax asset associated with regulatory deferral account balances `ifrs-full:DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances`	2.0
Regulatory deferral account debit balances and related deferred tax asset `ifrs-full:RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset`	3.0
Assets and regulatory deferral account debit balances `ifrs-full:AssetsAndRegulatoryDeferralAccountDebitBalances`	2.0
Regulatory deferral account credit balances and related deferred tax liability [abstract] `ifrs-full:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract`	3.0
Regulatory deferral account credit balances [abstract] `ifrs-full:RegulatoryDeferralAccountCreditBalancesAbstract`	None
Regulatory deferral account credit balances directly related to disposal group `ifrs-full:RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup`	None
Other regulatory deferral account credit balances `ifrs-full:OtherRegulatoryDeferralAccountCreditBalances`	2.0
Regulatory deferral account credit balances `ifrs-full:RegulatoryDeferralAccountCreditBalances`	3.0
Deferred tax liability associated with regulatory deferral account balances `ifrs-full:DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances`	2.0
Regulatory deferral account credit balances and related deferred tax liability `ifrs-full:RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability`	3.0
Equity, liabilities and regulatory deferral account credit balances `ifrs-full:EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances`	4.0
Statement of profit or loss and other comprehensive income [abstract] `ifrs-full:StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract`	2.0
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax `ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax`	None
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent `ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent`	2.0
Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests `ifrs-full:ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests`	3.0
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract`	4.0
Net movement in regulatory deferral account balances related to profit or loss [abstract] `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract`	None
Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation`	None
Net movement in other regulatory deferral account balances related to profit or loss `ifrs-full:NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss`	2.0
Net movement in regulatory deferral account balances related to profit or loss `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss`	3.0
Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss `ifrs-full:NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss`	2.0
Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax`	3.0
Net movement in regulatory deferral account balances related to other comprehensive income [abstract] `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract`	5.0
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-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss`	None
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss `ifrs-full:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss`	2.0
Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss`	3.0
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] `ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract`	4.0
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax `ifrs-full:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax`	None
Reclassification adjustments on net movement in regulatory deferral account balances, net of tax `ifrs-full:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax`	2.0
Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss `ifrs-full:OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss`	3.0
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] `ifrs-full:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract`	5.0
Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax `ifrs-full:GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax`	None
Reclassification adjustments on net movement in regulatory deferral account balances, before tax `ifrs-full:ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax`	2.0
Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss `ifrs-full:OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss`	3.0
Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss`	6.0
Earnings per share [abstract] `ifrs-full:EarningsPerShareAbstract`	3.0
Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	None
Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	2.0
Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	3.0
Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	4.0
Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	5.0
Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax `ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax`	6.0
Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently `ifrs-full:DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently`	2.0
Disclosure of information about activities subject to rate regulation [text block] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory`	3.0
Disclosure of information about activities subject to rate regulation [abstract] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract`	None
Disclosure of information about activities subject to rate regulation [table] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable`	None
Types of rate-regulated activities [axis] `ifrs-full:TypesOfRateregulatedActivitiesAxis`	None
Rate-regulated activities [member] `ifrs-full:RateregulatedActivitiesMember`	None
Electricity distribution [member] `ifrs-full:ElectricityDistributionMember`	None
Gas distribution [member] `ifrs-full:GasDistributionMember`	2.0
Classes of regulatory deferral account balances [axis] `ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesAxis`	2.0
Classes of regulatory deferral account balances [member] `ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesMember`	None
Taxation-related regulatory deferral account balances [member] `ifrs-full:TaxationrelatedRegulatoryDeferralAccountBalancesMember`	None
Disclosure of information about activities subject to rate regulation [line items] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems`	2.0
Description of nature and extent of rate-regulated activity `ifrs-full:DescriptionOfNatureAndExtentOfRateregulatedActivity`	None
Description of nature of regulatory rate-setting process `ifrs-full:DescriptionOfNatureOfRegulatoryRatesettingProcess`	2.0
Description of identity of rate regulator(s) `ifrs-full:DescriptionOfIdentityOfRateRegulators`	3.0
Statement that rate regulator is related party `ifrs-full:StatementThatRateRegulatorIsRelatedParty`	4.0
Explanation of how rate regulator is related `ifrs-full:ExplanationOfHowRateRegulatorIsRelated`	5.0
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty `ifrs-full:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty`	6.0
Description of cross-reference to disclosures about activities subject to rate regulation `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation`	7.0
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory`	4.0
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract`	None
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable`	None
Types of rate-regulated activities [axis] `ifrs-full:TypesOfRateregulatedActivitiesAxis`	None
Rate-regulated activities [member] `ifrs-full:RateregulatedActivitiesMember`	None
Electricity distribution [member] `ifrs-full:ElectricityDistributionMember`	None
Gas distribution [member] `ifrs-full:GasDistributionMember`	2.0
Regulatory deferral account balances [axis] `ifrs-full:RegulatoryDeferralAccountBalancesAxis`	2.0
Regulatory deferral account balances [member] `ifrs-full:RegulatoryDeferralAccountBalancesMember`	None
Regulatory deferral account balances not classified as disposal groups [member] `ifrs-full:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember`	None
Regulatory deferral account balances classified as disposal groups [member] `ifrs-full:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember`	2.0
Classes of regulatory deferral account balances [axis] `ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesAxis`	3.0
Classes of regulatory deferral account balances [member] `ifrs-full:ClassesOfRegulatoryDeferralAccountBalancesMember`	None
Taxation-related regulatory deferral account balances [member] `ifrs-full:TaxationrelatedRegulatoryDeferralAccountBalancesMember`	None
Range [axis] `ifrs-full:RangeAxis`	4.0
Ranges [member] `ifrs-full:RangesMember`	None
Bottom of range [member] `ifrs-full:BottomOfRangeMember`	None
Weighted average [member] `ifrs-full:WeightedAverageMember`	2.0
Top of range [member] `ifrs-full:TopOfRangeMember`	3.0
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems`	2.0
Reconciliation of regulatory deferral account debit balances [abstract] `ifrs-full:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract`	None
Regulatory deferral account debit balances `ifrs-full:RegulatoryDeferralAccountDebitBalances`	None
Changes in regulatory deferral account debit balances [abstract] `ifrs-full:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract`	2.0
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances`	None
Decrease through balances recovered in current period, regulatory deferral account debit balances `ifrs-full:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances`	2.0
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract] `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract`	3.0
Decrease through impairments, regulatory deferral account debit balances `ifrs-full:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances`	None
Increase through items acquired in business combination, regulatory deferral account debit balances `ifrs-full:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances`	2.0
Decrease through disposals, regulatory deferral account debit balances `ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances`	3.0
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances`	4.0
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances`	5.0
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances`	6.0
Increase (decrease) through other changes, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances`	7.0
Increase (decrease) in regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances`	4.0
Reconciliation of regulatory deferral account credit balances [abstract] `ifrs-full:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract`	2.0
Regulatory deferral account credit balances `ifrs-full:RegulatoryDeferralAccountCreditBalances`	None
Changes in regulatory deferral account credit balances [abstract] `ifrs-full:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract`	2.0
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances`	None
Decrease through balances reversed in current period, regulatory deferral account credit balances `ifrs-full:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances`	2.0
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract`	3.0
Increase through items assumed in business combination, regulatory deferral account credit balances `ifrs-full:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances`	None
Decrease through disposals, regulatory deferral account credit balances `ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances`	2.0
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances`	3.0
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances`	4.0
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances`	5.0
Increase (decrease) through other changes, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances`	6.0
Increase (decrease) in regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances`	4.0
Rate of return used to reflect time value of money, regulatory deferral account balances `ifrs-full:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances`	3.0
Discount rate used to reflect time value of money, regulatory deferral account balances `ifrs-full:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances`	4.0
Remaining recovery period of regulatory deferral account debit balances `ifrs-full:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019`	5.0
Remaining reversal period of regulatory deferral account credit balances `ifrs-full:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019`	6.0
Statement that regulatory deferral account balance is no longer fully recoverable or reversible `ifrs-full:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible`	7.0
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible `ifrs-full:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible`	8.0
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable `ifrs-full:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable`	9.0
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible `ifrs-full:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible`	10.0
Description of impact of rate regulation on current and deferred tax `ifrs-full:DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax`	5.0
Increase (decrease) in current tax expense (income) due to rate regulation `ifrs-full:IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation`	None
Increase (decrease) in deferred tax expense (income) due to rate regulation `ifrs-full:IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation`	2.0
Additional disclosures related to regulatory deferral accounts [abstract] `ifrs-full:AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract`	6.0
Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests `ifrs-full:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests`	None
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary `ifrs-full:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary`	2.0