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

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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_ias_1-310000

Concept	Order	Weight
Basic earnings (loss) per share `ifrs-full:BasicEarningsLossPerShare`
Basic earnings (loss) per share from continuing operations `ifrs-full:BasicEarningsLossPerShareFromContinuingOperations`	1.0	1
Basic earnings (loss) per share from discontinued operations `ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations`	2.0	1
Diluted earnings (loss) per share `ifrs-full:DilutedEarningsLossPerShare`
Diluted earnings (loss) per share from continuing operations `ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations`	1.0	1
Diluted earnings (loss) per share from discontinued operations `ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations`	2.0	1
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	1.0	1
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	1.0	1
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	1.0	1
Gross profit `ifrs-full:GrossProfit`	1.0	1
Revenue `ifrs-full:Revenue`	1.0	1
Cost of sales `ifrs-full:CostOfSales`	2.0	-1
Other income `ifrs-full:OtherIncome`	2.0	1
Distribution costs `ifrs-full:DistributionCosts`	3.0	-1
Administrative expenses `ifrs-full:AdministrativeExpense`	4.0	-1
Other expense, by function `ifrs-full:OtherExpenseByFunction`	5.0	-1
Other gains (losses) `ifrs-full:OtherGainsLosses`	6.0	1
Insurance service expenses from insurance contracts issued `ifrs-full:InsuranceServiceExpensesFromInsuranceContractsIssued`	7.0	-1
Income (expenses) from reinsurance contracts held, other than finance income (expenses) `ifrs-full:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses`	8.0	1
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	2.0	1
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	3.0	1
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	4.0	1
Finance income `ifrs-full:FinanceIncome`	5.0	1
Finance costs `ifrs-full:FinanceCosts`	6.0	-1
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	7.0	-1
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss `ifrs-full:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss`	8.0	1
Finance income (expenses) from reinsurance contracts held recognised in profit or loss `ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss`	9.0	1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	10.0	1
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	11.0	1
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`	12.0	1
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`	13.0	1
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	14.0	1
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	2.0	-1
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	2.0	1