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[310000a] Statement of comprehensive income, profit or loss, by function of expense

Dimensional Model

Primary Items

Type	including
Role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ias_1-310000a

Type	Element
Hypercube	Statement of comprehensive income [table] `ua_full_ifrs_core:StatementOfComprehensiveIncomeTable`
Explicit	Statement of comprehensive income [axis] `ua_full_ifrs_core:StatementOfComprehensiveIncomeAxis`
Member	Total [member] `ua_full_ifrs_core:TotalMember`

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XBRL Model Project

Label/QName
Profit or loss [abstract] `ifrs-full:IncomeStatementAbstract`
Statement of comprehensive income [line items] `ua_full_ifrs_core:StatementOfComprehensiveIncomeLineItems`
Profit (loss) [abstract] `ifrs-full:ProfitLossAbstract`
Revenue `ifrs-full:Revenue`
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`
Net insurance premium revenue `ua_insurance_full_ifrs_core:NetInsurancePremiumRevenue`
Gross premiums written `ua_insurance_full_ifrs_core:GrossPremiumsWritten`
Premiums ceded `ua_insurance_full_ifrs_core:PremiumsCeded`
Increase (decrease) in provision for unearned premium, gross amount `ua_insurance_full_ifrs_core:IncreaseDecreaseInProvisionForUnearnedPremiumGrossAmount`
Change in share of reinsurers in unearned premium reserve `ua_insurance_full_ifrs_core:ChangeInShareOfReinsurersInUnearnedPremiumReserve`
Cost of sales `ifrs-full:CostOfSales`
Net insurance claim expense `ua_insurance_full_ifrs_core:NetInsuranceClaimExpense`
Gross profit `ifrs-full:GrossProfit`
Income (expenses) from changes in long-term provisions `ua_insurance_full_ifrs_core:IncomeExpensesFromChangesInLongTermProvisions`
Change in other insurance reserves, gross amount `ua_insurance_full_ifrs_core:ChangeInOtherInsuranceReservesGgrossAmount`
Change in the share of reinsurers in other insurance reserves `ua_insurance_full_ifrs_core:ChangeInTheShareOfReinsurersInOtherInsuranceReserves`
Other income `ifrs-full:OtherIncome`
Distribution costs `ifrs-full:DistributionCosts`
Administrative expenses `ifrs-full:AdministrativeExpense`
Other expense, by function `ifrs-full:OtherExpenseByFunction`
Other gains (losses) `ifrs-full:OtherGainsLosses`
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`
Finance income `ifrs-full:FinanceIncome`
Finance costs `ifrs-full:FinanceCosts`
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category `ifrs-full:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue`
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category `ifrs-full:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory`
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss), attributable to [abstract] `ifrs-full:ProfitLossAttributableToAbstract`
Profit (loss), attributable to owners of parent `ifrs-full:ProfitLossAttributableToOwnersOfParent`
Profit (loss), attributable to non-controlling interests `ifrs-full:ProfitLossAttributableToNoncontrollingInterests`
Earnings per share [text block] `ifrs-full:EarningsPerShareExplanatory`