IFRS 15 requires analysis of whether or not this energy delivery is a distinct performance obligation within the energy supply contract... In France and Belgium, the Group has concluded that delivery is a distinct service from the supply of energy... but as puttable debt instruments... 1 2 3 Standards and amendments published by the IASB but not yet adopted by the European Union The following IASB publications related to the accounting principles applied by the Group have not yet been adopted by the European Union.