15 Other non-current assets

Other non-current assets of €81 million (€49 million at 31 December 2010) break down as follows:

Accrued income from regulated activities of €66 million relates to: (i) the non-current portion of natural gas transportation revenues invoiced below the restriction established by the Regulator (€56 million); and (ii) the non-current portion (€10 million) of the assets recorded against the recognition by the Electricity and Gas Authority of additional expenses borne during the second regulatory period (1 October 2005 – 31 December 2009) for the purchase of fuel gas used in the transportation business²¹.