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[824500a] 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_14-824500a

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
Regulatory deferral account balances [member] `ifrs-full:RegulatoryDeferralAccountBalancesMember`
Regulatory deferral account balances not classified as disposal groups [member] `ifrs-full:RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember`	1.0
Regulatory deferral account balances classified as disposal groups [member] `ifrs-full:RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember`	2.0
Ranges [member] `ifrs-full:RangesMember`
Bottom of range [member] `ifrs-full:BottomOfRangeMember`	1.0
Weighted average [member] `ifrs-full:WeightedAverageMember`	2.0
Top of range [member] `ifrs-full:TopOfRangeMember`	3.0
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract`
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] `ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems`	2.0
Reconciliation of regulatory deferral account debit balances [abstract] `ifrs-full:ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract`	1.0
Changes in regulatory deferral account debit balances [abstract] `ifrs-full:ChangesInRegulatoryDeferralAccountDebitBalancesAbstract`	1.0
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances`	1.0
Decrease through balances recovered in current period, regulatory deferral account debit balances `ifrs-full:DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances`	2.0
Increase (decrease) through other changes, regulatory deferral account debit balances [abstract] `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract`	3.0
Decrease through impairments, regulatory deferral account debit balances `ifrs-full:DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances`	1.0
Increase through items acquired in business combination, regulatory deferral account debit balances `ifrs-full:IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances`	2.0
Decrease through disposals, regulatory deferral account debit balances `ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances`	3.0
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances`	4.0
Increase (decrease) through changes in discount rates, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances`	5.0
Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances`	6.0
Increase (decrease) through other changes, regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances`	7.0
Increase (decrease) in regulatory deferral account debit balances `ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances`	4.0
Regulatory deferral account debit balances `ifrs-full:RegulatoryDeferralAccountDebitBalances`	2.0
Reconciliation of regulatory deferral account credit balances [abstract] `ifrs-full:ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract`	2.0
Changes in regulatory deferral account credit balances [abstract] `ifrs-full:ChangesInRegulatoryDeferralAccountCreditBalancesAbstract`	1.0
Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances`	1.0
Decrease through balances reversed in current period, regulatory deferral account credit balances `ifrs-full:DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances`	2.0
Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract`	3.0
Increase through items assumed in business combination, regulatory deferral account credit balances `ifrs-full:IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances`	1.0
Decrease through disposals, regulatory deferral account credit balances `ifrs-full:DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances`	2.0
Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances`	3.0
Increase (decrease) through changes in discount rates, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances`	4.0
Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances`	5.0
Increase (decrease) through other changes, regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances`	6.0
Increase (decrease) in regulatory deferral account credit balances `ifrs-full:IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances`	4.0
Regulatory deferral account credit balances `ifrs-full:RegulatoryDeferralAccountCreditBalances`	2.0
Rate of return used to reflect time value of money, regulatory deferral account balances `ifrs-full:RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances`	3.0
Discount rate used to reflect time value of money, regulatory deferral account balances `ifrs-full:DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances`	4.0
Remaining recovery period of regulatory deferral account debit balances `ifrs-full:RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019`	5.0
Remaining reversal period of regulatory deferral account credit balances `ifrs-full:RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019`	6.0
Statement that regulatory deferral account balance is no longer fully recoverable or reversible `ifrs-full:StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible`	7.0
Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible `ifrs-full:DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible`	8.0
Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable `ifrs-full:AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable`	9.0
Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible `ifrs-full:AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible`	10.0