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[800200] Notes - Analysis of income and expense

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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_1-800200

Concept	Order	Weight
Trading income (expense) `ifrs-full:TradingIncomeExpense`
Trading income (expense) on debt instruments `ifrs-full:TradingIncomeExpenseOnDebtInstruments`	1.0	1
Trading income (expense) on equity instruments `ifrs-full:TradingIncomeExpenseOnEquityInstruments`	2.0	1
Trading income (expense) on derivative financial instruments `ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments`	3.0	1
Other trading income (expense) `ifrs-full:OtherTradingIncomeExpense`	4.0	1
Revenue `ifrs-full:Revenue`
Revenue from sale of goods `ifrs-full:RevenueFromSaleOfGoods`	1.0	1
Revenue from sale of precious metals `ua_full_ifrs_core:RevenueFromSaleOfPreciousMetals`	12.0	1.0
Revenue from sale of gold `ua_full_ifrs_core:RevenueFromSaleOfGold`	1.0	1.0
Revenue from sale of silver `ua_full_ifrs_core:RevenueFromSaleOfSilver`	2.0	1.0
Revenue from sale of platinum and other precious metals `ua_full_ifrs_core:RevenueFromSaleOfPlatinumAndOtherPreciousMetals`	3.0	1.0
Royalty income `ifrs-full:RevenueFromRoyalties`	3.0	1
Licence fee income `ifrs-full:LicenceFeeIncome`	4.0	1
Interest income `ifrs-full:RevenueFromInterest`	5.0	1.0
Interest income on cash and bank balances at central banks `ifrs-full:InterestIncomeOnCashAndBankBalancesAtCentralBanks`	2.0	1.0
Interest income from cash and bank remaining balances in other banks `ua_banking_full_ifrs_core:InterestIncomeFromCashAndBankRemainingBalancesInOtherBanks`	3.0	1.0
Interest income on cash and cash equivalents `ifrs-full:InterestIncomeOnCashAndCashEquivalents`	4.0	1.0
Interest income on debt instruments held `ifrs-full:InterestIncomeOnDebtInstrumentsHeld`	5.0	1.0
Interest income on deposits `ifrs-full:InterestIncomeOnDeposits`	6.0	1.0
Interest income on financial assets designated at fair value through profit or loss `ifrs-full:InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss`	7.0	1.0
Interest income on loans and advances to banks `ifrs-full:InterestIncomeOnLoansAndAdvancesToBanks`	8.0	1.0
Interest income on loans and advances to customers `ifrs-full:InterestIncomeOnLoansAndAdvancesToCustomers`	9.0	1.0
Interest income on other financial assets `ifrs-full:InterestIncomeOnOtherFinancialAssets`	11.0	1.0
Interest income on reverse repurchase agreements and cash collateral on securities borrowed `ifrs-full:InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed`	12.0	1.0
Interest income for financial lease `ua_banking_full_ifrs_core:InterestIncomeForFinancialLease`	13.0	1.0
Dividend income `ifrs-full:RevenueFromDividends`	6.0	1
Other revenue `ifrs-full:OtherRevenue`	7.0	1
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax`	1.0	1
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax`	2.0	1
Income tax relating to components of other comprehensive income `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss`	1.0	1
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss`	2.0	1
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss`	1.0	1
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss`	2.0	1
Gains (losses) on disposals of property, plant and equipment `ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment`
Gains on disposals of property, plant and equipment `ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment`	1.0	1
Losses on disposals of property, plant and equipment `ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment`	2.0	-1
Gains (losses) on disposals of investments `ifrs-full:GainsLossesOnDisposalsOfInvestments`
Gains on disposals of investments `ifrs-full:GainsOnDisposalsOfInvestments`	1.0	1
Losses on disposals of investments `ifrs-full:LossesOnDisposalsOfInvestments`	2.0	-1
Gains (losses) on litigation settlements `ifrs-full:GainsLossesOnLitigationSettlements`
Gains on litigation settlements `ifrs-full:GainsOnLitigationSettlements`	1.0	1
Losses on litigation settlements `ifrs-full:LossesOnLitigationSettlements`	2.0	-1
Write-downs (reversals of write-downs) of property, plant and equipment `ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment`
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	1.0	1
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	2.0	-1
Write-downs (reversals of write-downs) of inventories `ifrs-full:WritedownsReversalsOfInventories`
Inventory write-down `ifrs-full:InventoryWritedown2011`	1.0	1
Reversal of inventory write-down `ifrs-full:ReversalOfInventoryWritedown`	2.0	-1
Expenses, by nature `ifrs-full:ExpenseByNature`
Services expense `ifrs-full:ServicesExpense`	3.0	1
Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	4.0	1
Short-term employee benefits expense `ifrs-full:ShorttermEmployeeBenefitsExpense`	1.0	1
Wages and salaries `ifrs-full:WagesAndSalaries`	1.0	1
Social security contributions `ifrs-full:SocialSecurityContributions`	2.0	1
Other short-term employee benefits `ifrs-full:OtherShorttermEmployeeBenefits`	3.0	1
Post-employment benefit expense, defined contribution plans `ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans`	2.0	1
Post-employment benefit expense, defined benefit plans `ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans`	3.0	1
Termination benefits expense `ifrs-full:TerminationBenefitsExpense`	4.0	1
Other long-term employee benefits `ifrs-full:OtherLongtermBenefits`	5.0	1
Other employee expense `ifrs-full:OtherEmployeeExpense`	6.0	1
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	5.0	1
Depreciation and amortisation expense `ifrs-full:DepreciationAndAmortisationExpense`	1.0	1
Depreciation expense `ifrs-full:DepreciationExpense`	1.0	1
Amortisation expense `ifrs-full:AmortisationExpense`	2.0	1
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	2.0	1
Tax expense other than income tax expense `ifrs-full:TaxExpenseOtherThanIncomeTaxExpense`	6.0	1
Other expenses, by nature `ifrs-full:OtherExpenseByNature`	7.0	1
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax`
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax`	1.0	1
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax`	2.0	1
Basic and diluted earnings (loss) per share `ifrs-full:BasicAndDilutedEarningsLossPerShare`
Basic and diluted earnings (loss) per share from continuing operations `ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperations`	1.0	1
Basic and diluted earnings (loss) per share from discontinued operations `ifrs-full:BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations`	2.0	1
Fee and commission income (expense) `ifrs-full:FeeAndCommissionIncomeExpense`
Fee and commission income `ifrs-full:FeeAndCommissionIncome`	1.0	1
Brokerage fee income `ifrs-full:BrokerageFeeIncome`	1.0	1
Portfolio and other management fee income `ifrs-full:PortfolioAndOtherManagementFeeIncome`	2.0	1
Credit-related fee and commission income `ifrs-full:CreditrelatedFeeAndCommissionIncome`	3.0	1
Other fee and commission income `ifrs-full:OtherFeeAndCommissionIncome`	4.0	1
Income from settlement and cash services `ua_banking_full_ifrs_core:IncomeFromSettlementAndCashServices`	8.0	1.0
Income from securities transactions `ua_banking_full_ifrs_core:IncomeFromSecuritiesTransactions`	9.0	1.0
Income from off-balance sheet transactions `ua_banking_full_ifrs_core:IncomeFromOffBalanceSheetTransactions`	10.0	1.0
Income from transactions on the currency market and precious metals `ua_banking_full_ifrs_core:IncomeFromTransactionsOnTheCurrencyMarketAndPreciousMetals`	11.0	1.0
Income from transactions under property management contracts `ua_banking_full_ifrs_core:IncomeFromTransactionsUnderPropertyManagementContracts`	12.0	1.0
Fee and commission expense `ifrs-full:FeeAndCommissionExpense`	2.0	-1
Brokerage fee expense `ifrs-full:BrokerageFeeExpense`	1.0	1
Other fee and commission expense `ifrs-full:OtherFeeAndCommissionExpense`	2.0	1
Expenses from settlement and cash services `ua_banking_full_ifrs_core:ExpensesFromSettlementAndCashServices`	4.0	1.0
Expenses from securities transactions `ua_banking_full_ifrs_core:ExpensesFromSecuritiesTransactions`	5.0	1.0
Expenses from off-balance sheet transactions `ua_banking_full_ifrs_core:ExpensesFromOffBalanceSheetTransactions`	6.0	1.0
Expenses from transactions on the currency market and precious metals `ua_banking_full_ifrs_core:ExpensesFromTransactionsOnTheCurrencyMarketAndPreciousMetals`	7.0	1.0
Expenses from transactions under property management contracts `ua_banking_full_ifrs_core:ExpensesFromTransactionsUnderPropertyManagementContracts`	8.0	1.0
Gains (losses) on disposals of non-current assets `ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets`
Gains on disposals of non-current assets `ifrs-full:GainsOnDisposalsOfNoncurrentAssets`	1.0	1
Losses on disposals of non-current assets `ifrs-full:LossesOnDisposalsOfNoncurrentAssets`	2.0	-1
Gains (losses) on change in fair value of derivatives `ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives`
Gains on change in fair value of derivatives `ifrs-full:GainsOnChangeInFairValueOfDerivatives`	1.0	1
Losses on change in fair value of derivatives `ifrs-full:LossesOnChangeInFairValueOfDerivatives`	2.0	-1
Gains (losses) on disposals of investment properties `ifrs-full:GainsLossesOnDisposalsOfInvestmentProperties`
Gains on disposals of investment properties `ifrs-full:GainsOnDisposalsOfInvestmentProperties`	1.0	1
Losses on disposals of investment properties `ifrs-full:LossesOnDisposalsOfInvestmentProperties`	2.0	-1
Property service charge income (expense) `ifrs-full:PropertyServiceChargeIncomeExpense`
Property service charge income `ifrs-full:PropertyServiceChargeIncome`	1.0	1
Property service charge expense `ifrs-full:PropertyServiceChargeExpense`	2.0	-1
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables`
Impairment loss recognised in profit or loss, trade receivables `ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables`	1.0	1
Reversal of impairment loss recognised in profit or loss, trade receivables `ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables`	2.0	-1
Fuel and energy expense `ifrs-full:FuelAndEnergyExpense`
Fuel expense `ifrs-full:FuelExpense`	1.0	1
Energy expense `ifrs-full:EnergyExpense`	2.0	1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`
Share of profit (loss) of associates accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod`	1.0	1
Share of profit (loss) of joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod`	2.0	1
Interest expense `ifrs-full:InterestExpense`
Interest expense on bank loans and overdrafts `ifrs-full:InterestExpenseOnBankLoansAndOverdrafts`	1.0	1.0
Interest expense on bonds `ifrs-full:InterestExpenseOnBonds`	2.0	1.0
Interest expense on borrowings `ifrs-full:InterestExpenseOnBorrowings`	3.0	1.0
Interest expense on debt instruments issued `ifrs-full:InterestExpenseOnDebtInstrumentsIssued`	4.0	1.0
Interest expense on deposits from banks `ifrs-full:InterestExpenseOnDepositsFromBanks`	5.0	1.0
Interest expense on deposits from customers `ifrs-full:InterestExpenseOnDepositsFromCustomers`	6.0	1.0
Interest expense on liabilities due to central banks `ifrs-full:InterestExpenseOnLiabilitiesDueToCentralBanks`	7.0	1.0
Interest expense for liabilities to banks `ua_banking_full_ifrs_core:InterestExpenseForLiabilitiesToBanks`	8.0	1.0
Interest expense on financial liabilities designated at fair value through profit or loss `ifrs-full:InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss`	10.0	1.0
Interest expense on financial liabilities held for trading `ifrs-full:InterestExpenseOnFinancialLiabilitiesHeldForTrading`	11.0	1.0
Interest expense on other financial liabilities `ifrs-full:InterestExpenseOnOtherFinancialLiabilities`	12.0	1.0
Interest expense on repurchase agreements and cash collateral on securities lent `ifrs-full:InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent`	13.0	1.0
Other interest expenses `ua_banking_full_ifrs_core:OtherInterestExpenses`	14.0	1.0
Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances`
Impairment loss recognised in profit or loss, loans and advances `ifrs-full:ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances`	1.0	1.0
Reversal of impairment loss recognised in profit or loss, loans and advances `ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances`	2.0	-1.0