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[824500] Regulatory deferral accounts

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_14-824500

Concept	Order
Rate-regulated activities [member] `ifrs-full:RateregulatedActivitiesMember`
Electricity distribution [member] `ifrs-full:ElectricityDistributionMember`	1.0
Gas distribution [member] `ifrs-full:GasDistributionMember`	2.0
Disclosure of information about activities subject to rate regulation [abstract] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract`
Disclosure of information about activities subject to rate regulation [line items] `ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems`	2.0
Description of nature and extent of rate-regulated activity `ifrs-full:DescriptionOfNatureAndExtentOfRateregulatedActivity`	1.0
Description of nature of regulatory rate-setting process `ifrs-full:DescriptionOfNatureOfRegulatoryRatesettingProcess`	2.0
Description of identity of rate regulator(s) `ifrs-full:DescriptionOfIdentityOfRateRegulators`	3.0
Statement that rate regulator is related party `ifrs-full:StatementThatRateRegulatorIsRelatedParty`	4.0
Explanation of how rate regulator is related `ifrs-full:ExplanationOfHowRateRegulatorIsRelated`	5.0
Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty `ifrs-full:DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty`	6.0
Description of cross-reference to disclosures about activities subject to rate regulation `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation`	7.0