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[822390-07] Notes - Offsetting of financial assets and financial liabilities. Collateral

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_banking_ifrs_7-822390-07

Concept	Order
Disclosure of offsetting of financial assets and financial liabilities [text block] `ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory`
Disclosure of offsetting of financial assets [text block] `ifrs-full:DisclosureOfOffsettingOfFinancialAssetsExplanatory`	1.0
Disclosure of offsetting of financial assets [abstract] `ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAbstract`	1.0
Disclosure of offsetting of financial assets [table] `ifrs-full:DisclosureOfOffsettingOfFinancialAssetsTable`	1.0
Types of financial assets [axis] `ifrs-full:TypesOfFinancialAssetsAxis`	1.0
Financial assets, type [member] `ifrs-full:FinancialAssetsTypeMember`	1.0
Counterparties [axis] `ifrs-full:CounterpartiesAxis`	2.0
Counterparties [member] `ifrs-full:CounterpartiesMember`	1.0
Individually insignificant counterparties [member] `ifrs-full:IndividuallyInsignificantCounterpartiesMember`	1.0
Disclosure of offsetting of financial assets [line items] `ifrs-full:DisclosureOfOffsettingOfFinancialAssetsLineItems`	2.0
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] `ifrs-full:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract`	1.0
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] `ifrs-full:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract`	1.0
Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	1.0
Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	2.0
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position `ifrs-full:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition`	3.0
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract] `ifrs-full:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract`	2.0
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets `ifrs-full:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets`	1.0
Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets `ifrs-full:CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets`	2.0
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets `ifrs-full:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets`	3.0
Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	3.0
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement `ifrs-full:DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement`	2.0
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	1.0
Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] `ifrs-full:DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory`	2.0
Disclosure of offsetting of financial liabilities [text block] `ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory`	5.0
Disclosure of offsetting of financial liabilities [abstract] `ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesAbstract`	1.0
Disclosure of offsetting of financial liabilities [table] `ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesTable`	1.0
Types of financial liabilities [axis] `ifrs-full:TypesOfFinancialLiabilitiesAxis`	1.0
Financial liabilities, type [member] `ifrs-full:FinancialLiabilitiesTypeMember`	1.0
Counterparties [axis] `ifrs-full:CounterpartiesAxis`	2.0
Counterparties [member] `ifrs-full:CounterpartiesMember`	1.0
Individually insignificant counterparties [member] `ifrs-full:IndividuallyInsignificantCounterpartiesMember`	1.0
Disclosure of offsetting of financial liabilities [line items] `ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesLineItems`	2.0
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] `ifrs-full:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract`	1.0
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] `ifrs-full:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract`	1.0
Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	1.0
Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	2.0
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position `ifrs-full:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition`	3.0
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract] `ifrs-full:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract`	2.0
Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities `ifrs-full:FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities`	1.0
Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities `ifrs-full:CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities`	2.0
Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities `ifrs-full:AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities`	3.0
Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	3.0
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement `ifrs-full:DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement`	6.0
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements `ifrs-full:DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements`	1.0
Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] `ifrs-full:DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory`	2.0
Financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-full:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`	7.0
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities `ifrs-full:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities`	8.0
Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value `ifrs-full:AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue`	9.0
Collateral sold or repledged in absence of default by owner of collateral, at fair value `ifrs-full:AssetsSoldOrRepledgedAsCollateralAtFairValue`	10.0
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral `ifrs-full:ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged`	11.0
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral `ifrs-full:DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral`	12.0
Description of compound financial instruments with multiple embedded derivatives `ifrs-full:DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory`	13.0
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable `ifrs-full:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable`	14.0
Loans payable in default `ifrs-full:LoansPayableInDefault`	15.0
Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue `ifrs-full:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements`	16.0
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable `ifrs-full:DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable`	17.0
Loans payable in breach which permitted lender to demand accelerated repayment `ifrs-full:LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment`	18.0
Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue `ifrs-full:ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue`	19.0