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[823000-1] Notes - Fair value measurement of assets

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_13-823000-1

Concept	Order
Assets [member] `ifrs-full:ClassesOfAssetsMember`
Trading equity securities [member] `ifrs-full:TradingEquitySecuritiesMember`	1.0
Other equity securities [member] `ifrs-full:OtherEquitySecuritiesMember`	2.0
Debt securities [member] `ifrs-full:DebtSecuritiesMember`	3.0
Hedge fund investments [member] `ifrs-full:HedgeFundInvestmentsMember`	4.0
Derivatives [member] `ifrs-full:DerivativesMember`	5.0
Investment property [member] `ifrs-full:InvestmentPropertyMember`	6.0
Non-current assets held for sale [member] `ifrs-full:NoncurrentAssetsHeldForSaleMember`	7.0
Land [member] `ifrs-full:LandMember`	8.0
Buildings [member] `ifrs-full:BuildingsMember`	9.0
Other assets [member] `ifrs-full:OtherAssetsMember`	10.0
All levels of fair value hierarchy [member] `ifrs-full:AllLevelsOfFairValueHierarchyMember`
Level 1 of fair value hierarchy [member] `ifrs-full:Level1OfFairValueHierarchyMember`	1.0
Level 2 of fair value hierarchy [member] `ifrs-full:Level2OfFairValueHierarchyMember`	2.0
Level 3 of fair value hierarchy [member] `ifrs-full:Level3OfFairValueHierarchyMember`	3.0
Disclosure of fair value measurement of assets [abstract] `ifrs-full:DisclosureOfFairValueMeasurementOfAssetsAbstract`
Disclosure of fair value measurement of assets [line items] `ifrs-full:DisclosureOfFairValueMeasurementOfAssetsLineItems`	2.0
Assets `ifrs-full:Assets`	1.0
Including recurring fair value measurement `ua_full_ifrs_core:AssetsIncludingRecurringFairValueMeasurement`	1.0
Including non-recurring fair value measurement `ua_full_ifrs_core:AssetsIncludingNonRecurringFairValueMeasurement`	2.0
Including not measured at fair value in statement of financial position but for which fair value is disclosed `ua_full_ifrs_core:AssetsIncludingNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosed`	3.0
Description of reasons for fair value measurement, assets `ifrs-full:DescriptionOfReasonsForFairValueMeasurementAssets`	2.0
Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period `ifrs-full:TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets`	3.0
Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets `ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets`	4.0
Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period `ifrs-full:TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets`	5.0
Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets `ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets`	6.0
Description of policy for determining when transfers between levels are deemed to have occurred, assets `ifrs-full:DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets`	7.0
Description of valuation techniques used in fair value measurement, assets `ifrs-full:DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets`	8.0
Description of inputs used in fair value measurement, assets `ifrs-full:DescriptionOfInputsUsedInFairValueMeasurementAssets`	9.0
Description of change in valuation technique used in fair value measurement, assets `ifrs-full:DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets`	10.0
Description of reasons for change in valuation technique used in fair value measurement, assets `ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets`	11.0
Reconciliation of changes in fair value measurement, assets [abstract] `ifrs-full:ReconciliationOfChangesInFairValueMeasurementAssetsAbstract`	12.0
Changes in fair value measurement, assets [abstract] `ifrs-full:ChangesInFairValueMeasurementAssetsAbstract`	1.0
Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract] `ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract`	1.0
Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets`	1.0
Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets`	2.0
Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets`	3.0
Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] `ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract`	2.0
Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets`	1.0
Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets`	2.0
Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets `ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets`	3.0
Purchases, fair value measurement, assets `ifrs-full:PurchasesFairValueMeasurementAssets`	3.0
Sales, fair value measurement, assets `ifrs-full:SalesFairValueMeasurementAssets`	4.0
Issues, fair value measurement, assets `ifrs-full:IssuesFairValueMeasurementAssets`	5.0
Settlements, fair value measurement, assets `ifrs-full:SettlementsFairValueMeasurementAssets`	6.0
Transfers into Level 3 of fair value hierarchy, assets `ifrs-full:TransfersIntoLevel3OfFairValueHierarchyAssets`	7.0
Transfers out of Level 3 of fair value hierarchy, assets `ifrs-full:TransfersOutOfLevel3OfFairValueHierarchyAssets`	8.0
Increase (decrease) in fair value measurement, assets `ifrs-full:IncreaseDecreaseInFairValueMeasurementAssets`	9.0
Assets `ifrs-full:Assets`	2.0
Including recurring fair value measurement `ua_full_ifrs_core:AssetsIncludingRecurringFairValueMeasurement`	1.0
Including non-recurring fair value measurement `ua_full_ifrs_core:AssetsIncludingNonRecurringFairValueMeasurement`	2.0
Including not measured at fair value in statement of financial position but for which fair value is disclosed `ua_full_ifrs_core:AssetsIncludingNotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosed`	3.0
Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets `ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets`	13.0
Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets `ifrs-full:DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets`	14.0
Description of reasons for transfers into Level 3 of fair value hierarchy, assets `ifrs-full:DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets`	15.0
Description of reasons for transfers out of Level 3 of fair value hierarchy, assets `ifrs-full:DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets`	16.0
Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets `ifrs-full:StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets`	17.0
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets `ifrs-full:StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets`	18.0
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement `ifrs-full:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement`	19.0
Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement `ifrs-full:DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement`	20.0
Description of valuation processes used in fair value measurement, assets `ifrs-full:DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets`	21.0
Description of group within entity that decides entity's valuation policies and procedures, assets `ifrs-full:DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets`	1.0
Description of to whom group within entity that decides entity's valuation policies and procedures reports, assets `ifrs-full:DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets`	2.0
Description of internal reporting procedures for discussing and assessing fair value measurements, assets `ifrs-full:DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets`	3.0
Description of frequency and methods for testing procedures of pricing models, assets `ifrs-full:DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets`	4.0
Description of process for analysing changes in fair value measurements, assets `ifrs-full:DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets`	5.0
Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets `ifrs-full:DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets`	6.0
Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets `ifrs-full:DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets`	7.0
Description of fact that highest and best use of non-financial asset differs from current use `ifrs-full:DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse`	26.0
Description of reason why non-financial asset is being used in manner different from highest and best use `ifrs-full:DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse`	27.0
Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] `ifrs-full:DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory`	28.0
Description of accounting policy decision to use exception in IFRS 13.48, assets `ifrs-full:DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets`	29.0
Description of nature of class of assets measured at fair value `ifrs-full:DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue`	30.0
Description of how third-party information was taken into account when measuring fair value, assets `ifrs-full:DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets`	31.0