Sales revenue is measured at the fair value of the consideration received or receivable less the value added tax, discounts and rebates.
Revenue from the sales of energy and distribution services is recognized upon delivery of the energy or transmission services to the customer.
In order to determine the value of revenue for a period from the last billing date to the end of the reporting period, an estimate is made and recognized in the statement of financial position under trade and other receivables.
Revenue from the sales of goods and materials is recognized when the entity has transferred to the buyer the significant risks and rewards of ownership of the goods and materials it is probable that the economic benefits associated with the transaction will flow to the entity.
Revenue from lease of investment property is recognized in the income statement according to the straight-line method over the term of the lease.
Interest income is recognized on an accrual basis using the effective interest rate if its receipt is not doubtful.
Dividend income is recognized when the Company acquires the right to receive the related payments.