Consolidated

Question 1

IFRS 10 —

Answer 1

Consolidated Financial Statements

Question 2

IFRS 11 —

Answer 2

Joint Arrangements

Question 3

IFRS 12 —

Answer 3

Disclosure of Interests in Other Entities

Question 4

IFRS 13 —

Answer 4

Fair Value Measurement

Question 5

IFRS 14 —

Answer 5

Regulatory Deferral Accounts

Question 6

IFRS 15 —

Answer 6

Revenue from Contracts with Customers

Question 7

IFRS 16 —

Answer 7

Leases

Question 8

IFRS 2 —

Answer 8

Share-based Payment

Question 9

IFRS 3 —

Answer 9

Business Combinations

Question 10

IFRS 4 —

Answer 10

Insurance Contracts

Question 11

IFRS 5 —

Answer 11

Non-current Assets Held for Sale and Discontinued Operations

Question 12

IFRS 6 —

Answer 12

Exploration for and Evaluation of Mineral Resources

Question 13

IFRS 7 —

Answer 13

Financial Instruments: Disclosures

Question 14

IFRS 8 —

Answer 14

Operating Segments

Question 15

IFRS 9 —

Answer 15

Financial Instruments

Question 16

IFRS 1 —

Answer 16

First-time Adoption of International Financial Reporting Standards