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[822390-09-v] Notes - Hedges

Dimensional Model

Primary Items

Type	including
Role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_7-822390-09-v

Type	Element
Hypercube	Disclosure of detailed information about hedged items [table] `ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsTable`
Explicit	Types of risks [axis] `ifrs-full:TypesOfRisksAxis`
Member	Risks [member] `ifrs-full:TypesOfRisksMember`
Member	Credit risk [member] `ifrs-full:CreditRiskMember`
Member	Liquidity risk [member] `ifrs-full:LiquidityRiskMember`
Member	Market risk [member] `ifrs-full:MarketRiskMember`
Member	Currency risk [member] `ifrs-full:CurrencyRiskMember`
Member	Interest rate risk [member] `ifrs-full:InterestRateRiskMember`
Member	Other price risk [member] `ifrs-full:OtherPriceRiskMember`
Member	Risk diversification effect [member] `ifrs-full:RiskDiversificationEffectMember`
Explicit	Types of hedges [axis] `ifrs-full:TypesOfHedgesAxis`
Member	Hedges [member] `ifrs-full:TypesOfHedgesMember`
Member	Fair value hedges [member] `ifrs-full:FairValueHedgesMember`
Member	Cash flow hedges [member] `ifrs-full:CashFlowHedgesMember`
Member	Hedges of net investment in foreign operations [member] `ifrs-full:HedgesOfNetInvestmentInForeignOperationsMember`
Explicit	Hedged items [axis] `ifrs-full:HedgedItemsAxis`
Member	Hedged items [member] `ifrs-full:HedgedItemsMember`
Explicit	Assets and Liabilities [axis] `ua_full_ifrs_core:AssetsAndLiabilitiesAxis`
Member	Assets [member] `ua_full_ifrs_core:AssetsMember`
Member	Liabilities [member] `ua_full_ifrs_core:LiabilitiesMember`

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XBRL Model Project

Label/QName
Disclosure of detailed information about hedged items [abstract] `ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsAbstract`
Disclosure of detailed information about hedged items [line items] `ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsLineItems`
Hedged item, assets `ifrs-full:HedgedItemAssets`
Instrument 1 `ua_full_ifrs_core:HedgedItemAssetsInstrument1`
Instrument 2 `ua_full_ifrs_core:HedgedItemAssetsInstrument2`
Instrument 3 `ua_full_ifrs_core:HedgedItemAssetsInstrument3`
Other instruments `ua_full_ifrs_core:HedgedItemAssetsOtherInstruments`
Hedged item, liabilities `ifrs-full:HedgedItemLiabilities`
Instrument 1 `ua_full_ifrs_core:HedgedItemLiabilitiesInstrument1`
Instrument 2 `ua_full_ifrs_core:HedgedItemLiabilitiesInstrument2`
Other instruments `ua_full_ifrs_core:HedgedItemLiabilitiesOtherInstruments`
Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets `ifrs-full:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets`
Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities `ifrs-full:AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities`
Description of line item in statement of financial position that includes hedged item `ifrs-full:DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem`
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness `ifrs-full:GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness`
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets `ifrs-full:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets`
Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities `ifrs-full:AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities`
Reserve of cash flow hedges, continuing hedges `ifrs-full:ReserveOfCashFlowHedgesContinuingHedges`
Reserve of exchange differences on translation, continuing hedges `ifrs-full:ReserveOfExchangeDifferencesOnTranslationContinuingHedges`
Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied `ifrs-full:ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied`
Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied `ifrs-full:ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied`