Taxonomy Viewer

[800100] Notes - Subclassifications of assets, liabilities and equities

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_banking_ias_1-800100

Concept	Order	Weight
Property, plant and equipment `ifrs-full:PropertyPlantAndEquipment`
Machinery `ifrs-full:Machinery`	1.0	1.0
Fixtures and fittings `ifrs-full:FixturesAndFittings`	2.0	1.0
Office equipment `ifrs-full:OfficeEquipment`	2.1	1.0
Computer equipment `ua_full_ifrs_core:ComputerEquipment`	2.2	1.0
Communication and network equipment `ua_full_ifrs_core:CommunicationAndNetworkEquipment`	3.0	1.0
Bearer plants `ifrs-full:BearerPlants`	4.0	1.0
Tangible exploration and evaluation assets `ifrs-full:TangibleExplorationAndEvaluationAssets`	5.0	1.0
Mining assets `ifrs-full:MiningAssets`	6.0	1.0
Oil and gas assets `ifrs-full:OilAndGasAssets`	7.0	1.0
Power generating assets `ua_full_ifrs_core:PowerGeneratingAssets`	8.0	1.0
Construction in progress `ifrs-full:ConstructionInProgress`	10.0	1.0
Incomplete investments in PPE `ua_full_ifrs_core:IncompleteInvestmentsInPPE`	11.0	1.0
Other property, plant and equipment `ifrs-full:OtherPropertyPlantAndEquipment`	12.0	1.0
Land and buildings `ifrs-full:LandAndBuildings`	14.0	1.0
Land `ifrs-full:Land`	1.0	1.0
Buildings `ifrs-full:Buildings`	2.0	1.0
Vehicles `ifrs-full:Vehicles`	15.0	1.0
Ships `ifrs-full:Ships`	1.0	1.0
Aircraft `ifrs-full:Aircraft`	2.0	1.0
Motor vehicles `ifrs-full:MotorVehicles`	3.0	1.0
Intangible assets and goodwill `ifrs-full:IntangibleAssetsAndGoodwill`
Intangible assets other than goodwill `ifrs-full:IntangibleAssetsOtherThanGoodwill`	1.0	1.0
Brand names `ifrs-full:BrandNames`	1.0	1.0
Intangible exploration and evaluation assets `ifrs-full:IntangibleExplorationAndEvaluationAssets`	1.5	1.0
Mastheads and publishing titles `ifrs-full:MastheadsAndPublishingTitles`	2.0	1.0
Computer software `ifrs-full:ComputerSoftware`	3.0	1.0
Licences and franchises `ifrs-full:LicencesAndFranchises`	4.0	1.0
Copyrights, patents and other industrial property rights, service and operating rights `ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights`	4.5	1.0
Recipes, formulae, models, designs and prototypes `ifrs-full:RecipesFormulaeModelsDesignsAndPrototypes`	5.0	1.0
Intangible assets under development `ifrs-full:IntangibleAssetsUnderDevelopment`	6.0	1.0
Other intangible assets `ifrs-full:OtherIntangibleAssets`	7.0	1.0
Goodwill `ifrs-full:Goodwill`	2.0	1.0
Investment property `ifrs-full:InvestmentProperty`
Investment property completed `ifrs-full:InvestmentPropertyCompleted`	1.0	1.0
Investment property under construction or development `ifrs-full:InvestmentPropertyUnderConstructionOrDevelopment`	2.0	1.0
Investments in subsidiaries, joint ventures and associates `ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates`
Investments in subsidiaries `ifrs-full:InvestmentsInSubsidiaries`	1.0	1.0
Investments in joint ventures `ifrs-full:InvestmentsInJointVentures`	2.0	1.0
Investments in associates `ifrs-full:InvestmentsInAssociates`	3.0	1.0
Financial assets `ifrs-full:FinancialAssets`
Financial assets at fair value through profit or loss `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLoss`	1.0	1.0
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition`	2.0	1.0
Financial assets at fair value through profit or loss, mandatorily measured at fair value `ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue`	4.0	1.0
Financial assets at amortised cost `ifrs-full:FinancialAssetsAtAmortisedCost`	5.0	1.0
Financial assets at fair value through other comprehensive income `ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncome`	6.0	1.0
Financial assets measured at fair value through other comprehensive income `ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	1.0	1.0
Investments in equity instruments designated at fair value through other comprehensive income `ifrs-full:FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome`	2.0	1.0
Other financial assets `ua_banking_full_ifrs_core:OtherFinancialAssets`	7.0	1.0
Receivables from rental `ua_banking_full_ifrs_core:ReceivablesFromRental`	1.0	1.0
Accounts receivable for securities `ua_banking_full_ifrs_core:AccountsReceivableForSecurities`	2.0	1.0
Accounts receivable for card operations `ua_banking_full_ifrs_core:AccountsReceivableForCardOperations`	3.0	1.0
Accounts receivable for transfers via international payment systems `ua_banking_full_ifrs_core:AccountsReceivableForTransfersViaInternationalPaymentSystems`	4.0	1.0
Receivables from cash transactions `ua_banking_full_ifrs_core:ReceivablesFromCashTransactions`	5.0	1.0
Restricted cash and cash equivalents `ifrs-full:RestrictedCashAndCashEquivalents`	6.0	1.0
Other receivables `ifrs-full:OtherReceivables`	7.0	1.0
Cash and cash equivalents `ifrs-full:CashAndCashEquivalents`
Cash equivalents `ifrs-full:CashEquivalents`	1.0	1.0
Short-term placements with the NBU `ua_banking_full_ifrs_core:ShortTermPlacementsWithTheNBU`	1.0	1.0
Deposit certificates issued by the National Bank of Ukraine `ua_banking_full_ifrs_core:DepositCertificatesIssuedByTheNationalBankOfUkraine`	1.0	1.0
Other short-term placements with the NBU `ua_banking_full_ifrs_core:OtherShortTermPlacementsWithTheNBU`	2.0	1.0
Short-term deposits, classified as cash equivalents `ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents`	2.0	1.0
Short-term investments, classified as cash equivalents `ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents`	3.0	1.0
Other banking arrangements, classified as cash equivalents `ifrs-full:BankingArrangementsClassifiedAsCashEquivalents`	4.0	1.0
Cash `ifrs-full:Cash`	2.0	1.0
Cash on hand `ifrs-full:CashOnHand`	1.0	1.0
Correspondent accounts, overnight deposits and loans with banks `ua_banking_full_ifrs_core:CorrespondentAccountsOvernightDepositsAndLoansWithBanks`	3.0	1.0
Ukraine `ua_banking_full_ifrs_core:Ukraine`	1.0	1.0
Other country `ua_banking_full_ifrs_core:OtherCountry`	2.0	1.0
Cash of restricted mandatory reserves in the National Bank of Ukraine `ua_banking_full_ifrs_core:CashOfRestrictedMandatoryReservesInTheNationalBankOfUkraine`	4.0	1.0
Other cash and cash equivalents `ifrs-full:OtherCashAndCashEquivalents`	3.0	1.0
Total various other provisions `ua_banking_full_ifrs_core:TotalVariousOtherProvisions`
Provisions for credit liabilities `ua_banking_full_ifrs_core:ProvisionsForCreditLiabilities`	1.0	1.0
Provisions for financial guarantee contracts `ua_banking_full_ifrs_core:ProvisionsForFinancialGuaranteeContracts`	2.0	1.0
Tax risks `ua_banking_full_ifrs_core:TaxRisks`	3.0	1.0
Other `ua_banking_full_ifrs_core:Other`	4.0	1.0
Borrowings `ifrs-full:Borrowings`
Loans received `ifrs-full:LoansReceived`	1.0	1.0
Secured bank loans received `ifrs-full:SecuredBankLoansReceived`	1.0	1.0
Unsecured bank loans received `ifrs-full:UnsecuredBankLoansReceived`	2.0	1.0
Bonds issued `ifrs-full:BondsIssued`	2.0	1.0
Notes and debentures issued `ifrs-full:NotesAndDebenturesIssued`	3.0	1.0
Commercial papers issued `ifrs-full:CommercialPapersIssued`	4.0	1.0
Other borrowings `ifrs-full:OtherBorrowings`	5.0	1.0
Other debt securities issued `ua_banking_full_ifrs_core:OtherDebtSecuritiesIssued`	6.0	1.0
The total amount of other non financial liabilities `ua_banking_full_ifrs_core:TotalAmountOfOtherNonFinancialLiabilities`
Advances received `ifrs-full:Advances`	2.0	1.0
Accruals and deferred income `ifrs-full:AccrualsAndDeferredIncome`	2.0	1.0
Deferred income `ifrs-full:DeferredIncome`	1.0	1.0
Accruals `ifrs-full:Accruals`	2.0	1.0
Other payables `ua_banking_full_ifrs_core:OtherPayables`	3.0	1.0
Payables for settlements with bank employees `ua_banking_full_ifrs_core:PayablesForSettlementsWithBankEmployees`	4.0	1.0
Payables on social security and taxes other than income tax `ifrs-full:PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax`	3.0	1.0
Value added tax payables `ifrs-full:ValueAddedTaxPayables`	1.0	1.0
Excise tax payables `ifrs-full:ExciseTaxPayables`	2.0	1.0
Retention payables `ifrs-full:RetentionPayables`	4.0	1.0
Other payables `ifrs-full:OtherPayables`	5.0	1.0
Financial liabilities `ifrs-full:FinancialLiabilities`
Financial liabilities at fair value through profit or loss `ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLoss`	1.0	1.0
Financial liabilities at amortised cost `ifrs-full:FinancialLiabilitiesAtAmortisedCost`	2.0	1.0
Deposits from customers `ifrs-full:DepositsFromCustomers`
Balances on term deposits from customers `ifrs-full:BalancesOnTermDepositsFromCustomers`	1.0	1.0
Balances on demand deposits from customers `ifrs-full:BalancesOnDemandDepositsFromCustomers`	2.0	1.0
Balances on current accounts from customers `ifrs-full:BalancesOnCurrentAccountsFromCustomers`	3.0	1.0
Balances on other deposits from customers `ifrs-full:BalancesOnOtherDepositsFromCustomers`	4.0	1.0
Subordinated liabilities `ifrs-full:SubordinatedLiabilities`
Dated subordinated liabilities `ifrs-full:DatedSubordinatedLiabilities`	1.0	1.0
Undated subordinated liabilities `ifrs-full:UndatedSubordinatedLiabilities`	2.0	1.0
Total other borrowings `ua_banking_full_ifrs_core:TotalOtherBorrowings`
Syndicated loans received `ua_banking_full_ifrs_core:SyndicatedLoansReceived`	1.0	1.0
Loans from international and other financial institutions `ua_banking_full_ifrs_core:LoansFromInternationalAndOtherFinancialInstitutions`	2.0	1.0
Obligation to return the purchased or translated software `ua_banking_full_ifrs_core:ObligationToReturnThePurchasedOrTranslatedSoftware`	4.0	1.0
Total other financial liabilities `ua_banking_full_ifrs_core:TotalOtherFinancialLiabilities`
Payables for securities `ua_banking_full_ifrs_core:PayablesForSecurities`	1.0	1.0
Payable for card operations `ua_banking_full_ifrs_core:PayableForCardOperations`	2.0	1.0
Accounts payable for cash transactions `ua_banking_full_ifrs_core:AccountsPayableForCashTransactions`	2.5	1.0
Lease payables `ua_banking_full_ifrs_core:LeasePayables`	3.0	1.0
Payable for foreign currencies transactions `ua_banking_full_ifrs_core:PayableForForeignCurrenciesTransactions`	4.0	1.0
Dividend payables `ifrs-full:DividendPayables`	5.0	1.0
Other financial liabilities `ua_banking_full_ifrs_core:OtherFinancialLiabilities`	6.0	1.0
Other reserves `ifrs-full:OtherReserves`
Reserve of exchange differences on translation `ifrs-full:ReserveOfExchangeDifferencesOnTranslation`	1.0	1.0
Reserve of cash flow hedges `ifrs-full:ReserveOfCashFlowHedges`	2.2	1.0
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments `ifrs-full:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments`	2.3	1.0
Reserve of change in value of time value of options `ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptions`	2.4	1.0
Reserve of change in value of forward elements of forward contracts `ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts`	2.5	1.0
Reserve of change in value of foreign currency basis spreads `ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads`	2.6	1.0
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income `ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	3.0	1.0
Reserve of share-based payments `ifrs-full:ReserveOfSharebasedPayments`	4.0	1.0
Reserve of remeasurements of defined benefit plans `ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlans`	4.1	1.0
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale `ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale`	5.0	1.0
Reserve of gains and losses from investments in equity instruments `ifrs-full:ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments`	6.0	1.0
Reserve of change in fair value of financial liability attributable to change in credit risk of liability `ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability`	7.0	1.0
Reserve of equity component of convertible instruments `ifrs-full:ReserveOfEquityComponentOfConvertibleInstruments`	7.1	1.0
Capital redemption reserve `ifrs-full:CapitalRedemptionReserve`	7.2	1.0
Merger reserve `ifrs-full:MergerReserve`	7.3	1.0
Statutory reserve `ifrs-full:StatutoryReserve`	8.0	1.0
Other reserves by IFRS 4 `ua_full_ifrs_core:OtherReservesByIFRS4`	9.0	1.0
Revaluation surplus `ifrs-full:RevaluationSurplus`	11.0	1.0
Assets (liabilities) `ifrs-full:NetAssetsLiabilities`
Assets `ifrs-full:Assets`	1.0	1.0
Liabilities `ifrs-full:Liabilities`	2.0	-1.0
Debt instruments held `ifrs-full:DebtInstrumentsHeld`
Bank debt instruments held `ifrs-full:BankDebtInstrumentsHeld`	1.0	1.0
Corporate debt instruments held `ifrs-full:CorporateDebtInstrumentsHeld`	2.0	1.0
Government debt instruments held `ifrs-full:GovernmentDebtInstrumentsHeld`	3.0	1.0
Asset-backed debt instruments held `ifrs-full:AssetbackedDebtInstrumentsHeld`	4.0	1.0
Other debt instruments held `ifrs-full:OtherDebtInstrumentsHeld`	5.0	1.0
Investments accounted for using equity method `ifrs-full:InvestmentAccountedForUsingEquityMethod`
Investments in associates accounted for using equity method `ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod`	1.0	1.0
Investments in joint ventures accounted for using equity method `ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod`	2.0	1.0
Loans and advances to banks `ua_banking_full_ifrs_core:LoansAndAdvancesToBanks`
Deposits with other banks `ua_banking_full_ifrs_core:DepositsWithOtherBanks`	1.0	1.0
Short-term `ua_banking_full_ifrs_core:DepositsFromOtherBanksShortTerm`	1.0	1.0
Long-term `ua_banking_full_ifrs_core:DepositsFromOtherBanksLongTerm`	2.0	1.0
Loans to other banks `ua_banking_full_ifrs_core:LoansToOtherBanks`	3.0	1.0
Short-term `ua_banking_full_ifrs_core:ShortTerm`	1.0	1.0
Long-term `ua_banking_full_ifrs_core:LongTerm`	2.0	1.0
Reverse repurchase agreements and cash collateral on securities borrowed `ifrs-full:ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed`	4.0	1.0
Loans and advances to customers `ua_banking_full_ifrs_core:LoansAndAdvancesToCustomers`
Loans to corporate entities `ifrs-full:CorporateLoans`	1.0	1.0
Loans to consumers `ifrs-full:ConsumerLoans`	2.0	1.0
Loans to government `ifrs-full:LoansToGovernment`	3.0	1.0
Mortgages `ua_banking_full_ifrs_core:Mortgages`	4.0	1.0
Total amount of other provisions `ua_banking_full_ifrs_core:TotalAmountOfOtherProvisions`
Restructuring provision `ifrs-full:RestructuringProvision`	1.0	1.0
Legal proceedings provision `ifrs-full:LegalProceedingsProvision`	2.0	1.0
Refunds provision `ifrs-full:RefundsProvision`	3.0	1.0
Onerous contracts provision `ifrs-full:OnerousContractsProvision`	4.0	1.0
Provision for decommissioning, restoration and rehabilitation costs `ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCosts`	5.0	1.0
Miscellaneous other provisions `ifrs-full:MiscellaneousOtherProvisions`	6.0	1.0
Other provisions `ifrs-full:OtherProvisions`	7.0	1.0
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners `ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners`
Non-current assets or disposal groups classified as held for sale `ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale`	1.0	1.0
Non-current assets or disposal groups classified as held for distribution to owners `ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners`	1.0	1.0
Total amount of non-financial assets `ua_banking_full_ifrs_core:TotalOtherNonFinancialAssets`
Receivables from taxes other than income tax `ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax`	1.0	1.0
Value added tax receivables `ifrs-full:ValueAddedTaxReceivables`	1.0	1.0
Other tax receivables `ua_full_ifrs_core:OtherTaxReceivables`	2.0	1.0
Receivables from rental of properties `ifrs-full:ReceivablesFromRentalOfProperties`	4.0	1.0
Prepayments `ifrs-full:Prepayments`	5.0	1.0
Bank metals `ua_banking_full_ifrs_core:OtherAssetsBankMetals`	6.0	1.0
Stocks `ua_banking_full_ifrs_core:OtherAssetsStocks`	7.0	1.0
Property passed into the ownership of the bank as mortgagee `ua_banking_full_ifrs_core:PropertyPassedIntoTheOwnershipOfTheBankAsMortgagee`	8.0	1.0
Other assets `ifrs-full:OtherAssets`	9.0	1.0