Financial Reporting In The Power And Utilities Industry-Books Pdf

Financial reporting in the power and utilities industry
11 Mar 2020 | 83 views | 0 downloads | 84 Pages | 477.38 KB

Share Pdf : Financial Reporting In The Power And Utilities Industry

Download and Preview : Financial Reporting In The Power And Utilities Industry


Report CopyRight/DMCA Form For : Financial Reporting In The Power And Utilities Industry



Transcription

Of course it is not just the IFRSs that, International Financial Reporting are constantly evolving but also the. Standards IFRS provide the basis for operational issues faced by power and. company reporting in an increasing utilities companies We look at some of. number of countries around the world the main developments in this context. Over 100 countries either use or are with a selection of reporting topics that. adopting IFRS reporting The pace of are of most practical relevance to power. standard setting from the International and utilities companies activities. Accounting Standards Board IASB, has been intense in recent years with a This publication does not seek to. constant flow of changes for companies describe all IFRSs applicable to power. to keep up with and utilities entities The ever changing. landscape means that management, One of the biggest challenges of any should conduct further research and. reporting standard is how best to seek specific advice before acting on. interpret and implement it in the any of the more complex matters raised. context of a specific company or PwC has a deep level of insight into and. industry In general IFRS is short on commitment to helping companies in. industry guidance PwC is filling this the sector report effectively For more. gap with a regularly updated series information or assistance please do not. of publications that take a sector hesitate to contact your local office or. by sector look at IFRS in practice one of our specialist power and utilities. In this edition we look at the issues partners,faced by utilities companies We draw. on our considerable experience of,helping utilities companies apply IFRS.
effectively and we include a number,of real life examples to show how. companies are responding to the various,challenges along the value chain. Manfred Wiegand Norbert Schwieters, Global Power Utilities Leader Global Power Utilities IFRS Group. September 2011, Financial reporting in the power and utilities industry 3. Introduction 7, 1 Power and Utilities value chain and significant accounting issues 9.
1 1 Overview 10,1 2 Generation 11,1 2 1 Fixed assets and components 11. 1 2 2 Borrowing costs 11,1 2 3 Decommissioning obligations 13. 1 2 4 Impairment 14,1 2 5 Arrangements that may contain a lease 15. 1 2 6 Emission trading scheme and certified emission reductions 17. 1 3 Transmission and distribution 19,1 3 1 Fixed assets and components 19. 1 3 2 Customer contributions 20,1 3 3 Regulatory assets and liabilities 21.
1 3 4 Line fill and cushion gas 21,1 3 5 Net realisable value of oil inventories 22. 1 3 6 Network operation arrangements 22,1 4 Retail 23. 1 4 1 Customer acquisition costs 23,1 4 2 Customer discounts 23. 1 5 Entity wide issues 23,1 5 1 Concession arrangements 23. 1 5 2 Business combinations 24,1 5 3 Joint ventures 25.
4 Financial reporting in the power and utilities industry. 2 Financial instruments 29,2 1 Overview 30,2 2 Scope of IAS 39 30. 2 3 Application of own use 32, 2 4 Measurement of long term contracts that do not qualify for own use 34. 2 5 Take or pay contracts and volume flexibility optionality 35. 2 6 Embedded derivatives 37,2 7 Hedge accounting 39. 2 8 Trading and risk management 41, 3 Future developments standards issued and not yet effective 43. 3 1 Overview 44,3 2 Consolidation and joint arrangements 44.
3 2 1 Consolidation 44,3 2 2 Joint arrangements 44. 3 3 Fair value measurement 47,3 4 Financial instruments 47. Appendices 53,A Financial statement disclosure examples 54. B US GAAP IFRS differences 69,Acknowledgements 78,Contact us 79. Financial reporting in the power and utilities industry 5. Introduction,Introduction,What is the focus of this What is included.
publication,This publication includes a discussion. This publication considers the major of issues that we believe are of financial. accounting practices adopted by the reporting interest due to their particular. utility industry under International relevance to power and utility entities and. Financial Reporting Standards IFRS or historical varying international practice. The need for this publication has arisen We focus our discussion not only on how. due to the following factors the transition to IFRS has affected the. The adoption of IFRS by power and power and utility industry but also on how. utility entities across a number of the industry is dealing with the following. jurisdictions with overwhelming factors, acceptance that applying IFRS in this Significant growth in corporate. industry will be a continual challenge acquisition activity. Ongoing transition projects in a Increased globalisation. number of other jurisdictions from Change in political landscape towards. which companies can draw upon the sustainability and renewable energy often. existing interpretations of the industry leading towards more regulation. Continued increase in its exposure to,sophisticated financial instruments. Who should use this publication and transactions,An increased focus on environmental and. This publication is intended for restoration liabilities. Executives and financial managers in,the power and utility industries who are.
often faced with alternative accounting PwC experience. Investors and other users of power and This publication is based on the experience. utility industry financial statements gained from the worldwide leadership. so they can identify some of the position of PwC in the power and utility. accounting practices adopted to reflect industry This leadership position enables. unusual features unique to the industry PwC s Global Power Utilities Centre of. Accounting bodies standard setting Excellence to make recommendations and. agencies and governments throughout lead discussions on international standards. the world interested in accounting and and practice. reporting practices and responsible, for establishing financial reporting We hope you find this publication useful. requirements, Financial reporting in the power and utilities industry 7. Power Utilities value chain and significant accounting issues. 1 Power Utilities value,chain and significant,accounting issues. Financial reporting in the power and utilities industry 9. 1 Power Utilities value chain and,significant accounting issues. 1 1 Overview businesses may be split by regulation into generation. transmission distribution and retail businesses, A traditional integrated power entity utility generates Competition may then be introduced for the generation.
electricity and sends it around the country or region via and retail segments Generators will look to compete. high voltage transmission lines finally delivering it to on price and secure long term fuel supplies balancing. customers through a retail distribution network Some this against potentially volatile market prices for. utilities also or exclusively transport water and or gas wholesale power The distribution business may see. As the industry continues to evolve many operational the incumbent operator forced to grant other suppliers. and regulatory models have emerged Generators access to its network Power customers are beginning. continue to diversify supplies fossil fuels still dominate to behave like any other group of retail customers. but there is an increasing focus on bio fuels co exercising choice developing brand loyalty shopping. generation and renewable sources such as wind solar for the best rates or looking for an attractive bundle. and wave power Some governments are supporting of services that might include gas phone water and. the construction of new nuclear power plants and internet as well as power. in some countries construction has already started. other governments are reconsidering or reversing their The power and utility industry is highly regulated. support in response to the Fukushima event with continuing government involvement in pricing. security of supply and pressure to reduce greenhouse. The regulatory environment can be complex and gas emissions and other pollutants Add this to a. challenging and may differ between geographies background of increased competition and a challenging. or even within a country Pressure to introduce financial environment and difficult accounting issues. and increase competition and to diversify supply is result This publication examines the accounting issues. apparent as well as schemes that create financial that are most significant for the utilities industry The. incentives to reduce emissions and increase the issues are addressed following the utilities value chain. use of renewable sources Previously integrated generation transmission and distribution and issues. that affect the entire entity, Power and Utilities Value Chain and Significant Accounting Issues. Fixed assets and components Fixed assets and components Customer acquisition costs. Borrowing costs Customer contributions Customer discounts. Decommissioning obligations Regulatory assets and liabilities. Impairment Line fill, Arrangements that may contain a lease Network operation agreements. Emission trading scheme and CER,Regulatory assets and liabilities. Generation Transmission Distribution Transport Retail. Support Functions Trading and Risk Management,Concession arrangements. Business combinations,Joint ventures,Financial instruments.
Lease arrangements,Trading and risk management, 10 Financial reporting in the power and utilities industry. 1 2 Generation Depreciation of components, Generating assets are often large and complex All components should be depreciated to their. installations They are expensive to construct tend to recoverable amount over their useful lives which 1. be exposed to harsh operating conditions and require may differ among components The remaining. periodic replacement or repair This environment leads carrying amount of the component is derecognised. Power Utilities value chain and significant accounting issues. to specific accounting issues on replacement and the cost of the replacement part. is capitalised,1 2 1 Fixed assets and components, The costs of performing major maintenance overhaul. IFRS has a specific requirement for component are capitalised as a component of the plant provided. depreciation as described in IAS 16 Property Plant and this provides future economic benefits Turnaround. Equipment Each significant part of an item of property overhaul costs that do not relate to the replacement of. plant and equipment is depreciated separately components or the installation of new assets should. Significant parts of an asset that have similar useful be expensed when incurred Turnaround overhaul. lives and patterns of consumption can be grouped costs should not be accrued over the period between. together This requirement can create complications for the turnarounds overhauls because there is no legal. utility entities as many assets include components with or constructive obligation to perform the turnaround. a shorter useful life than the asset as a whole overhaul The entity could choose to cease operations. at the plant and hence avoid the turnaround, Identification of components of an asset overhaul costs. Generating assets might comprise a significant number 1 2 2 Borrowing costs. of components many of which will have differing, useful lives The significant components of these The cost of an item of property plant and equipment.
types of assets must be separately identified This may include borrowing costs incurred for the purpose. can be a complex process particularly on transition of acquiring or constructing it IAS 23 revised. to IFRS as the detailed recordkeeping needed for requires such borrowing costs to be capitalised if the. componentisation may not have been required to asset takes a substantial period of time to get ready for. comply with national generally accepted accounting its intended use Examples of borrowing costs given. principles GAAP This can particularly be an issue by the standard are interest expense calculated using. for older power plants However some regulators may the effective interest method described in IAS 39. require detailed asset records which can be useful for Financial Instruments Recognition and Measurement. IFRS component identification purposes finance charges in respect of finance leases recognised. in accordance with IAS 17 Leases and or exchange, An entity might look to its operating data if the differences arising from foreign currency borrowings to. necessary information for components is not readily the extent that they are regarded as an adjustment to. identified by the accounting records Some components interest costs. can be identified by considering the routine, shutdown or overhaul schedules for power stations Borrowing costs should be capitalised while acquisition. and the associated replacement and maintenance or construction is actively underway These costs. routines Consideration should also be given to include the costs of specific funds borrowed for the. those components that are prone to technological purpose of financing the construction of the asset. obsolescence corrosion or wear and tear more severe and those general borrowings that would have been. than that of the other portions of the larger asset avoided if the expenditure on the qualifying asset. had not been made The general borrowing costs, First time IFRS adopters can benefit from an exemption attributable to an asset s construction should be. according to IFRS 1 First time Adoption of International calculated by reference to the entity s weighted average. Financial Reporting Standards This exemption allows cost of general borrowings. entities to use a value that is not depreciated cost in. accordance with IAS 16 Property Plant and Equipment. and IAS 23 Borrowing Costs as deemed cost on, transition to IFRS It is not necessary to apply the. exemption to all assets or to a group of assets, Financial reporting in the power and utilities industry 11.
Example Weighted average borrowings during period, A utility commences construction on a new power 2b 4 500 million 3 750 million 1 4. plant 1 September 201X which continues without C2 562 500 000. interruption until after the year end 31 December, 201X Directly attributable expenditure on this asset Capitalisation rate total finance costs in period. is C100 million in September 201X and C250 million weighted average borrowings during period. in each of the months of October to December 96 250 000 2 562 500 000. 201X Therefore the weighted average carrying 3 756. amount of the asset during the period is C475, million 100 million 350 million 600 million The capitalisation rate therefore reflects. 850 million 4 the weighted average cost of borrowings for. the 4 month period that the asset was under, The entity has not taken out any specific borrowings construction On an annualised basis 3 756 gives a. to finance the construction of the plant but has capitalisation rate of 11 268 per annum which is. incurred finance costs on its general borrowings what would be expected on the borrowings profile. during the construction period During the year, the entity had 10 debentures in issue with a face Therefore the total amount of borrowing costs to be.
value of C2 billion and an overdraft of C500 million capitalised is the weighted average carrying amount. which increased to C750 million in December 201X of asset capitalisation rate. and on which interest was paid at 15 until 1 C475 million 11 268 4 12. October 201X when the rate was increased to 16 C17 841 000. The capitalisation rate of the general borrowings, of the entity during the period of construction is. calculated as follows,Finance cost on C2 billion 10 debentures during. September December 201X 66 667,Interest at 15 on overdraft of C500 million in. September 201X 6 250,Interest at 16 on overdraft of C500 million in. October and November 201X 13 333,Interest at 16 on overdraft of C750 million in.
December 201X 10 000,Total finance costs in September December 201X. Utilities will sometimes use operating cash flows to. finance capital expenditure during a period when, there is also general financing The borrowing rate is. applied to the full carrying amount of the qualifying. asset This is the case even where the cash flows from. operating activities are sufficient to finance the capital. expenditure IAS 23 revised does not deal with the,actual or imputed cost of capital. 12 Financial reporting in the power and utilities industry. A utility uses general borrowings and cash from interest bearing debt from general borrowings The 1. operating activities to finance its qualifying assets borrowing rate is applied to the full carrying amount. It has a capital structure of 20 equity and 80 of the qualifying asset rather than to the 80 of the. Power Utilities value chain and significant accounting issues. current and non current liabilities including qualifying assets that are financed with borrowings. A utility often contracts for a power plant on a turnkey operating life of a power plant or other installation. basis Down payments will often have to be paid by the The associated costs of remediation restoration. utility for example over the construction period of a can be significant The accounting treatment for. power plant The borrowing costs incurred by an entity decommissioning costs is therefore critical. to finance prepayments made to a third party to acquire. the qualifying asset are capitalised in accordance with Decommissioning provisions. IAS 23 revised on the same basis as the borrowing, costs incurred on an asset that is constructed by the A provision is recognised when an obligation exists. entity Capitalisation starts when all three conditions to remediate or restore The local legal regulations. are met expenditures are incurred borrowing costs should be taken into account when determining the. are incurred and the activities necessary to prepare existence and extent of the obligation Obligations to. the asset for its intended use or sale are in progress decommission or remove an asset are created at the. Expenditures on the asset are incurred when the time the asset is placed in service Entities recognise. prepayments are made payments of the instalments decommissioning provisions at the present value of. Borrowing costs are incurred when borrowing is the expected future cash flows that will be required. obtained The last condition the activities necessary to perform the decommissioning The cost of the. to prepare the asset for its intended use or sale is provision is recognised as part of the cost of the asset. considered to be met when the manufacturer has when it is placed in service and depreciated over the. started the construction process Determining whether asset s useful life The total cost of the fixed asset. the construction is in progress requires information including the cost of decommissioning is depreciated. directly from the turnkey supplier on the basis that best reflects the consumption of the. economic benefits of the asset generally time based for. Often utilities hedge borrowings The effects of cash a power station. flow or fair value hedge relationships on interest for a. specific project borrowing should also be capitalised Provisions for decommissioning and restoration. While this is not addressed specifically by the standard are recognised even if the decommissioning is not. the principles of IAS 39 are such that the hedging expected to be performed for a long time for example. relationship modifies the borrowing costs of the utility 80 to 100 years The effect of the time to expected. related to the specific debt We believe therefore that decommissioning is reflected in the discounting of the. entities should take into account the effects of IAS provision The discount rate used is the pre tax rate. 39 designated hedge accounting relationships for that reflects current market assessments of the time. borrowing costs Ineffectiveness on such hedging value of money Entities also need to reflect the specific. relationships should be recognised in profit or loss risks associated with the decommissioning liability. Different decommissioning obligations naturally, 1 2 3 Decommissioning obligations have different inherent risks for example different.
uncertainties associated with the methods the costs. The power and utilities industry can have a significant and the timing of decommissioning The risks specific. impact on the environment Decommissioning or to the liability can be reflected in the pre tax cash flow. environmental restoration work at the end of the forecasts prepared or in the discount rate used. useful life of a plant or other installation may be. required by law the terms of operating licences or an A similar accounting approach is taken for nuclear fuel. entity s stated policy and past practice An entity that rods These rods are classified as inventory and an. promises to remediate damage even when there is no obligation to reprocess them is triggered when the rods. legal requirement may have created a constructive are placed into the reactor A liability is recognised for. obligation and thus a liability under IFRS There the reprocessing obligation when the rods are placed. may also be environmental clean up obligations into the reactor and the cost of reprocessing added to. for contamination of land that arises during the the cost of the fuel rods. Financial reporting in the power and utilities industry 13. Revisions to decommissioning provisions asset or group of assets that is below that expected by. management in operational and financial plans is also. Decommissioning provisions are updated at each an indicator of impairment. balance sheet date for changes in the estimates of the. amount or timing of future cash flows and changes in Management should be alert to indicators of. the discount rate Changes to provisions that relate to impairment on a CGU basis for example a fire at an. the removal of an asset are added to or deducted from individual generating station would be an indicator. the carrying amount of the related asset in the current of impairment for that station as a separate CGU. period Changes to provisions that relate to the removal Management may also identify impairment indicators. of an asset no longer used are recognised immediately on a regional country or other asset grouping basis. in the income statement The adjustments to the asset reflective of how they manage their business Once. are restricted however The asset cannot decrease an impairment indicator has been identified the. below zero and cannot increase above its recoverable impairment test must be performed at the individual. amount CGU level even if the indicator was identified at a. If the decrease to the provision exceeds the carrying regional level. amount of the asset the excess is recognised, immediately in profit or loss Cash generating units. Adjustments that result in an addition to the, cost of the asset are assessed to determine if the A CGU is the smallest group of assets that generates. new carrying amount is fully recoverable An cash inflows largely independent of other assets. impairment test is required if there is an indication or groups of assets In identifying whether cash. that the asset may not be fully recoverable inflows from an asset or groups of assets are largely. independent of the cash inflows from other assets or. The accretion of the discount on a decommissioning groups of assets an entity considers various factors. liability is recognised as part of finance cost in the including how management monitors the entity s. income statement operations or how management makes decisions. about continuing or disposing of the entity s assets and. 1 2 4 Impairment operations, The utility industry is distinguished by the significant Calculation of recoverable amount. capital investment required exposure to commodity, prices and heavy regulation The required investment Impairments are recognised if the carrying amount of. in fixed assets leaves the industry exposed to adverse a CGU exceeds its recoverable amount Recoverable. economic conditions and therefore impairment amount is the higher of fair value less costs to sell. charges Utilities assets should be tested for FVLCTS and value in use VIU. impairment whenever indicators of impairment exist. The normal measurement rules for impairment apply Fair value less costs to sell FVLCTS. Impairment indicators Fair value less costs to sell is the amount that a market. participant would pay for the asset or CGU less the. Examples of external impairment triggers relevant costs of selling the asset The use of discounted cash. for the utilities industry include falling retail prices flows to determine FVLCTS is permitted where there is. rising fuel costs overcapacity and increased or adverse no readily available market price for the asset or where. regulation or tax changes there are no recent market transactions for the fair. value to be determined through a comparison between. Impairment indicators can also be internal in nature the asset being tested for impairment and a recent. Evidence that an asset or cash generating unit CGU market transaction However where discounted cash. has been damaged or has become obsolete is an flows are used the inputs must be based on external. impairment indicator for example a power plant market based data. destroyed by fire is in accounting terms an impaired. asset Other indicators of impairment are a decision The projected cash flows for FVLCTS therefore include. to sell or restructure a CGU or evidence that business the assumptions that a potential purchaser would. performance is less than expected Performance of an include in determining the price of the asset Thus. 14 Financial reporting in the power and utilities industry. industry expectations for the development of the There may be commodities both fuel and the. asset may be taken into account which may not be resultant electricity output covered by purchase and. permitted under VIU However the assumptions and sales contracts Management should use the contracted. resulting value must be based on recent market data price in its VIU calculation for any commodities 1. and transactions unless the contract is already on the balance sheet at. fair value Including the contracted prices of such a. Power Utilities value chain and significant accounting issues. Post tax cash flows are used when calculating FVLCTS contract would be to double count the effects of the. using a discounted cash flow model The discount rate contract Impairment of financial instruments that. applied in FVLCTS is a post tax market rate based on a are within the scope of IAS 39 Financial Instruments. typical industry participant s cost of capital Recognition and Measurement is addressed by IAS 39. and not IAS 36,Value in use VIU, The cash flow effects of hedging instruments such as.
VIU is the present value of the future cash flows caps and collars for commodity purchases and sales are. expected to be derived from an asset or CGU in its also excluded from the VIU cash flows These contracts. current condition Determination of VIU is subject are also accounted for in accordance with IAS 39. to the explicit requirements of IAS 36 Impairment, of Assets The cash flows are based on the asset that 1 2 5 Arrangements that may contain. the entity has now and must exclude any plans to a lease. enhance the asset or its output in the future but, includes expenditure necessary to maintain the current Accounting in this area will change due to the ongoing. performance of the asset The VIU cash flows for IASB project on leases Reporting entities should. assets under construction and not yet complete should continue to monitor the activities of the IASB in. include the cash flows necessary for their completion this area. and the associated additional cash inflows or reduced. cash outflows IFRS requires that arrangements that convey the. right to use an asset in return for a payment or series. Any foreign currency cash flows are projected in the of payments be accounted for as a lease even if the. currency in which they are earned and discounted at a arrangement does not take the legal form of a lease. rate appropriate for that currency The resulting value Some common examples of such arrangements. is translated to the entity s functional currency using include a series of power plants built to exclusively. the spot rate at the date of the impairment test supply the rail network or a power plant located on. the site of an aluminium smelter or constructed on. The discount rate used for VIU is always pre tax and a build own operate transfer arrangement with a. applied to pre tax cash flows This is often the most national utility Tolling arrangements may also convey. difficult element of the impairment test as pre tax rates the use of the asset to the party that supplies the fuel. are not available in the marketplace and arriving at the Such arrangements have become very common in the. correct pre tax rate is a complex mathematical exercise renewable energy business where all of the output of. Grossing up the post tax rate does not give the correct wind or solar farms or biomass plants is contracted to a. answer unless no deferred tax is involved single party under a power purchase agreement. Contracted cash flows in VIU IFRIC 4 Determining Whether an Arrangement. Contains a Lease sets out guidelines to determine, The cash flows prepared for a VIU calculation should when an arrangement might contain a lease Once. reflect management s best estimate of the future a determination is reached that an arrangement. cash flows expected to be generated from the assets contains a lease the lease arrangement must be. concerned Purchases and sales of commodities are classified as either financing or operating according. included in the VIU calculation at the spot price at the to the principles in IAS 17 Leases A lease that conveys. date of the impairment test or if appropriate prices the majority of the risks and rewards of operation is a. obtained from the forward price curve at the date of finance lease A lease other than a finance lease is an. the impairment test operating lease, Financial reporting in the power and utilities industry 15.

Related Books

IV YEAR B.TECH. I SEMESTER (R09) - Jntu Forum

IV YEAR B TECH I SEMESTER R09 Jntu Forum

iv year b.tech. i semester (r09) ::2:: branch 26 date, time & day 24 -08 15 fn monday 25 tuesday -08 15 fn wedensday 27 thursday 28 -08 15 fn friday 29 saturday 31 monday electronis and communicatio ns engineering (04-e c e) management science com.to ece,etm,mmt microwave engineering optical communicati ons com.to ece,etm multimedia & signal coding com.to ece,etm computer networks com.to e

Are You suprised

Are You suprised

Page # 4 Fourth Semester Course No. Course Name Marks Credit MHRL 401 Immigration and Refugee Law 100 3 MHRL 402 Right to Development in International Law 100 3

IEEE 802.1ad Support on Provider Bridges

IEEE 802 1ad Support on Provider Bridges

IEEE 802.1ad Support on Provider Bridges Information About IEEE 802.1ad Support on Provider Bridges 3 Figure 1 Layer 2 PDU Tunneling S-Bridge Component

Configuring IEEE 802 - Cisco

Configuring IEEE 802 Cisco

53-3 Cisco 7600 Series Router Cisco IOS Software Configuration Guide, Release 15 S OL-10113-34 Chapter 53 Configuring IEEE 802.1ad Information About IEEE 802.1ad

BAB II KAJIAN PUSTAKA A. Konsep Tentang Kenakalan Remaja ...

BAB II KAJIAN PUSTAKA A Konsep Tentang Kenakalan Remaja

A. Konsep Tentang Kenakalan Remaja (Siswa) 1. Definisi kenakalan remaja (siswa) Menurut kamus besar bahasa Indonesia, kenakalan dengan kata dasar nakal adalah suka berbuat tidak baik, suka mengganggu, dan suka tidak menurut. Sedangkan kenakalan adalah perbuatan nakal, perbuatan tidak baik dan bersifat mengganggu ketenangan orang lain, tingkah laku yang melanggar norma kehidupan masyarakat.1 ...

PENGARUH FOTOTERAPI TERHADAP DERAJAT IKTERIK PADA BAYI ...

PENGARUH FOTOTERAPI TERHADAP DERAJAT IKTERIK PADA BAYI

neonatal dengan penyebab utama kematian adalah asfiksia bayi baru lahir 27%, prematuritas dan berat badan lahir rendah (BBLR) 29%, masalah pemberian makan 10%, tetanus neonatorum 10%, masalah hematologi 6%, infeksi 5%, dan lainnya 13%. Kematian neonatus yang disebabkan karena masalah hematologi adalah ikterus dan defisiensi vitamin K (Kemenkes, 2011). Kecenderungan pulang awal pada bayi cukup ...

AKAL DAN WAHYU DALAM PANDANGAN IBN THUFAYL

AKAL DAN WAHYU DALAM PANDANGAN IBN THUFAYL

bidang falsafat, tetapi dalam bidang tauhid bahkan dalam fiqh dan tafsir. 1. Akal dan wahyu selalu menjadi pembahasan menarik dalam pemikiran Islam, dari dulu hingga saat ini. Ini dikarenakan sifat ajaran dasar dari agama Islam itu sendiri yang diturunkan melalui wahyu kepada seorang nabi agar

RASGOS DE PERSONALIDAD E IMPLICADOS EN EL EN ADOLESCENTES

RASGOS DE PERSONALIDAD E IMPLICADOS EN EL EN ADOLESCENTES

21 adicciones y uventud rasgos de personalidad implicados en el consumo de drogas en adolescentes personality traits involved in drug use in teaneagers

Portability and Preservation of Pension Rights in the ...

Portability and Preservation of Pension Rights in the

Portability and Preservation of Pension Rights in the United Kingdom David Blake and J. Michael Orszag The Pensions Institute Birkbeck College, University of London,

Request for Information: Taxicab Authority Records ...

Request for Information Taxicab Authority Records

Taxicab Authority Records Management / Licensing / Enforcement / Dispatch System Release Date: February 20, 2014 Deadline for Submission Date and Time: April 18, 2014 @ 2:00 PM Refer to Section 8, RFI Timeline for the complete RFI schedule For additional information, please contact: Annette Watson, Management Analyst II State of Nevada, Taxicab Authority 1785 E. Sahara Ave., Suite 200 Las ...