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Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9

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Name	DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9
Namespace	http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefix	ifrs-full
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Опис того, як страховик дійшов висновку про свою відповідність критеріям для тимчасового звільнення від вимог МСФЗ 9	uk	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

Name	Value	Role
Note	Expiry date 2021-01-01	http://www.xbrl.org/2003/role/disclosureRef
Name	IFRS	http://www.xbrl.org/2003/role/disclosureRef
Number	4	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	39C	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2020-en-b&anchor=para_39C&doctype=Standard&book=b	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2020-01-01	http://www.xbrl.org/2003/role/disclosureRef

Name	Relation Type	Role
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4 `ifrs-full:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 `ifrs-full:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts `ifrs-full:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Description of how insurer determined that it did not engage in significant activity unconnected with insurance `ifrs-full:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance `ifrs-full:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4 `ifrs-full:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 `ifrs-full:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts `ifrs-full:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Description of how insurer determined that it did not engage in significant activity unconnected with insurance `ifrs-full:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance `ifrs-full:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4 `ifrs-full:DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 `ifrs-full:NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts `ifrs-full:LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Description of how insurer determined that it did not engage in significant activity unconnected with insurance `ifrs-full:DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Description of reason for reassessment whether insurer's activities are predominantly connected with insurance `ifrs-full:DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m
Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance `ifrs-full:QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m

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Name	Relation Type	Role
Disclosures about temporary exemption from IFRS 9 [abstract] `ifrs-full:DisclosuresAboutTemporaryExemptionFromIFRS9Abstract`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Disclosure of information about temporary exemption from IFRS 9 for associates [line items] `ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items] `ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems`	parent-child	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500
Disclosure of information about temporary exemption from IFRS 9 for associates [line items] `ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500k
Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items] `ifrs-full:DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems`	domain-member	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua-insurance_ifrs_4-836500m