Section 5(49)(ii) in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Wheeling Tariff and Retail Supply Tariff) Regulations, 2011
(ii)Provided further that under business as usual conditions, the Commission, to ensure tariff stability, may include the opening balances of uncovered gap / trued-up costs in the subsequent Control Period?s ARR instead of including in the year succeeding the relevant year of the control period after providing for transition financing arrangement or capital restructuring.