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[822390-01-a2] Notes - Financial assets

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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_7-822390-01-a2

Concept	Order
Financial assets, category [member] `ifrs-full:FinancialAssetsCategoryMember`
Financial assets at fair value through profit or loss, category [member] `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember`	1.0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember`	1.0
Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember`	3.0
Financial assets at amortised cost, category [member] `ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember`	5.0
Financial assets at fair value through other comprehensive income, category [member] `ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember`	6.0
Financial assets measured at fair value through other comprehensive income, category [member] `ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember`	1.0
Investments in equity instruments designated at fair value through other comprehensive income [member] `ifrs-full:InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember`	2.0
Disclosure of financial assets [abstract] `ifrs-full:DisclosureOfFinancialAssetsAbstract`
Disclosure of financial assets [line items] `ifrs-full:DisclosureOfFinancialAssetsLineItems`	2.0
Financial assets `ifrs-full:FinancialAssets`	1.0
Financial assets, at fair value `ifrs-full:FinancialAssetsAtFairValue`	2.0
Notional amount `ifrs-full:NotionalAmount`	3.0
Reconciliation of changes in allowance account for credit losses of financial assets [abstract] `ifrs-full:ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract`	4.0
Changes in allowance account for credit losses of financial assets [abstract] `ifrs-full:ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract`	2.0
Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets `ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets`	1.0
Utilisation, allowance account for credit losses of financial assets `ifrs-full:UtilisationAllowanceAccountForCreditLossesOfFinancialAssets`	2.0
Reversal, allowance account for credit losses of financial assets `ifrs-full:ReversalAllowanceAccountForCreditLossesOfFinancialAssets`	3.0
Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets`	4.0
Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets `ifrs-full:IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets`	5.0
Increase (decrease) through other changes, allowance account for credit losses of financial assets `ifrs-full:IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets`	6.0
Increase (decrease) in allowance account for credit losses of financial assets `ifrs-full:IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets`	7.0
Allowance account for credit losses of financial assets `ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets`	3.0
Impairment loss on financial assets `ifrs-full:ImpairmentLossOnFinancialAssets`	5.0
Information about credit quality of neither past due nor impaired financial assets [text block] `ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets`	6.0
Analysis of credit exposures using external credit grading system [text block] `ifrs-full:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory`	1.0
Description of rating agencies used `ifrs-full:DescriptionOfRatingAgenciesUsed`	1.0
Rated credit exposures `ifrs-full:RatedCreditExposures`	2.0
Unrated credit exposures `ifrs-full:UnratedCreditExposures`	3.0
Description of relationship between internal and external ratings `ifrs-full:DescriptionOfRelationshipBetweenInternalAndExternalRatings`	4.0
Analysis of credit exposures using internal credit grading system [text block] `ifrs-full:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory`	2.0
Description of internal credit ratings process `ifrs-full:DescriptionOfInternalCreditRatingsProcess`	1.0
Description of relationship between internal and external ratings `ifrs-full:DescriptionOfRelationshipBetweenInternalAndExternalRatings`	2.0
Description of nature of counterparty `ifrs-full:DescriptionOfNatureOfCounterparty`	3.0
Description of historical information about counterparty default rates `ifrs-full:DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates`	4.0
Description of other information used to assess credit quality `ifrs-full:DescriptionOfOtherInformationUsedToAssessCreditQuality`	5.0