Taxonomy Viewer

[832610] Notes - Leases

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

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_ifrs_16-832610

Concept	Order
Disclosure of leases [text block] `ifrs-full:DisclosureOfLeasesExplanatory`
Presentation of leases for lessee [abstract] `ifrs-full:PresentationOfLeasesForLesseeAbstract`	1.0
Right-of-use assets that do not meet definition of investment property `ifrs-full:RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty`	1.0
Description of line items in statement of financial position which include right-of-use assets `ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets`	3.0
Lease liabilities [abstract] `ifrs-full:LeaseLiabilitiesAbstract`	4.0
Current lease liabilities `ifrs-full:CurrentLeaseLiabilities`	1.0
Non-current lease liabilities `ifrs-full:NoncurrentLeaseLiabilities`	2.0
Lease liabilities `ifrs-full:LeaseLiabilities`	3.0
Description of line items in statement of financial position which include lease liabilities `ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities`	6.0
Description of cross-reference to disclosures about leases `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutLeases`	2.0
Disclosure of quantitative information about leases for lessee [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract`	3.0
Disclosure of quantitative information about right-of-use assets [text block] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory`	1.0
Disclosure of quantitative information about right-of-use assets [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract`	1.0
Disclosure of quantitative information about right-of-use assets [table] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable`	1.0
Classes of assets [axis] `ifrs-full:ClassesOfAssetsAxis`	1.0
Assets [member] `ifrs-full:ClassesOfAssetsMember`	1.0
Property, plant and equipment [member] `ifrs-full:PropertyPlantAndEquipmentMember`	1.0
Land and buildings [member] `ifrs-full:LandAndBuildingsMember`	1.0
Land [member] `ifrs-full:LandMember`	1.0
Buildings [member] `ifrs-full:BuildingsMember`	2.0
Machinery [member] `ifrs-full:MachineryMember`	2.0
Vehicles [member] `ifrs-full:VehiclesMember`	3.0
Ships [member] `ifrs-full:ShipsMember`	1.0
Aircraft [member] `ifrs-full:AircraftMember`	2.0
Motor vehicles [member] `ifrs-full:MotorVehiclesMember`	3.0
Fixtures and fittings [member] `ifrs-full:FixturesAndFittingsMember`	4.0
Office equipment [member] `ifrs-full:OfficeEquipmentMember`	5.0
Computer equipment [member] `ifrs-full:ComputerEquipmentMember`	6.0
Communication and network equipment [member] `ifrs-full:CommunicationAndNetworkEquipmentMember`	7.0
Network infrastructure [member] `ifrs-full:NetworkInfrastructureMember`	8.0
Bearer plants [member] `ifrs-full:BearerPlantsMember`	9.0
Mining assets [member] `ifrs-full:MiningAssetsMember`	10.0
Mining property [member] `ifrs-full:MiningPropertyMember`	1.0
Oil and gas assets [member] `ifrs-full:OilAndGasAssetsMember`	11.0
Power generating assets [member] `ifrs-full:PowerGeneratingAssetsMember`	12.0
Construction in progress [member] `ifrs-full:ConstructionInProgressMember`	13.0
Owner-occupied property measured using investment property fair value model [member] `ifrs-full:OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember`	14.0
Other property, plant and equipment [member] `ifrs-full:OtherPropertyPlantAndEquipmentMember`	15.0
Intangible assets other than goodwill [member] `ifrs-full:IntangibleAssetsOtherThanGoodwillMember`	2.0
Other assets [member] `ifrs-full:OtherAssetsMember`	3.0
Disclosure of quantitative information about right-of-use assets [line items] `ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems`	2.0
Depreciation, right-of-use assets `ifrs-full:DepreciationRightofuseAssets`	1.0
Right-of-use assets `ifrs-full:RightofuseAssets`	2.0
Effective date of revaluation, right-of-use assets `ifrs-full:EffectiveDateOfRevaluationRightofuseAssets`	3.0
Explanation of involvement of independent valuer in revaluation, right-of-use assets `ifrs-full:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets`	4.0
Right-of-use assets, revalued assets, at cost `ifrs-full:RightofuseAssetsRevaluedAssetsAtCost`	5.0
Right-of-use assets, revaluation surplus `ifrs-full:RightofuseAssetsRevaluationSurplus`	6.0
Right-of-use assets, increase (decrease) in revaluation surplus `ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus`	7.0
Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets `ifrs-full:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets`	8.0
Interest expense on lease liabilities `ifrs-full:InterestExpenseOnLeaseLiabilities`	2.0
Expense relating to short-term leases for which recognition exemption has been used `ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed`	3.0
Expense relating to leases of low-value assets for which recognition exemption has been used `ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed`	4.0
Expense relating to variable lease payments not included in measurement of lease liabilities `ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities`	5.0
Income from subleasing right-of-use assets `ifrs-full:IncomeFromSubleasingRightofuseAssets`	6.0
Cash outflow for leases `ifrs-full:CashOutflowForLeases`	7.0
Additions to right-of-use assets `ifrs-full:AdditionsToRightofuseAssets`	8.0
Gains (losses) arising from sale and leaseback transactions `ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions`	9.0
Lease commitments for short-term leases for which recognition exemption has been used `ifrs-full:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed`	10.0
Disclosure of additional information about leasing activities for lessee [text block] `ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory`	4.0
Information about nature of lessee's leasing activities `ifrs-full:InformationAboutNatureOfLesseesLeasingActivities`	1.0
Information about potential exposure to future cash outflows not reflected in measurement of lease liability `ifrs-full:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability`	2.0
Information about lessee's exposure arising from variable lease payments `ifrs-full:InformationAboutLesseesExposureArisingFromVariableLeasePayments`	1.0
Information about lessee's exposure arising from extension options and termination options `ifrs-full:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions`	2.0
Information about lessee's exposure arising from residual value guarantees `ifrs-full:InformationAboutLesseesExposureArisingFromResidualValueGuarantees`	3.0
Information about exposure arising from leases not yet commenced to which lessee is committed `ifrs-full:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted`	4.0
Information about restrictions or covenants imposed by leases on lessee `ifrs-full:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee`	3.0
Information about sale and leaseback transactions `ifrs-full:InformationAboutSaleAndLeasebackTransactions`	4.0
Statement that lessee accounts for short-term leases using recognition exemption `ifrs-full:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption`	5.0
Statement that lessee accounts for leases of low-value assets using recognition exemption `ifrs-full:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption`	6.0
Disclosure of quantitative information about leases for lessor [abstract] `ifrs-full:DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract`	7.0
Selling profit (loss) on finance leases `ifrs-full:SellingProfitLossOnFinanceLeases`	1.0
Finance income on net investment in finance lease `ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease`	2.0
Income relating to variable lease payments not included in measurement of net investment in finance lease `ifrs-full:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease`	3.0
Operating lease income `ifrs-full:OperatingLeaseIncome`	4.0
Income relating to variable lease payments for operating leases that do not depend on index or rate `ifrs-full:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate`	1.0
Disclosure of additional information about leasing activities for lessor [text block] `ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory`	8.0
Information about nature of lessor's leasing activities `ifrs-full:InformationAboutNatureOfLessorsLeasingActivities`	1.0
Information about how lessor manages risk associated with rights it retains in underlying assets `ifrs-full:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets`	2.0
Information about risk management strategy for rights that lessor retains in underlying assets `ifrs-full:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets`	1.0
Explanation of significant changes in net investment in finance lease [text block] `ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory`	9.0
Increase (decrease) in net investment in finance lease `ifrs-full:IncreaseDecreaseInNetInvestmentInFinanceLease`	1.0
Disclosure of maturity analysis of finance lease payments receivable [text block] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory`	10.0
Disclosure of maturity analysis of finance lease payments receivable [abstract] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract`	1.0
Disclosure of maturity analysis of finance lease payments receivable [table] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable`	1.0
Maturity [axis] `ifrs-full:MaturityAxis`	1.0
Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`	1.0
Not later than one year [member] `ifrs-full:NotLaterThanOneYearMember`	1.0
Later than one year and not later than two years [member] `ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember`	2.0
Later than two years and not later than three years [member] `ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember`	3.0
Later than three years and not later than four years [member] `ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember`	4.0
Later than four years and not later than five years [member] `ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember`	5.0
Later than five years [member] `ifrs-full:LaterThanFiveYearsMember`	6.0
Disclosure of maturity analysis of finance lease payments receivable [line items] `ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems`	2.0
Undiscounted finance lease payments to be received `ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived`	1.0
Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] `ifrs-full:ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract`	11.0
Undiscounted finance lease payments to be received `ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived`	1.0
Unearned finance income relating to finance lease payments receivable `ifrs-full:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable`	2.0
Discounted unguaranteed residual value of assets subject to finance lease `ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease`	3.0
Net investment in finance lease `ifrs-full:NetInvestmentInFinanceLease`	4.0
Disclosure of maturity analysis of operating lease payments [text block] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory`	12.0
Disclosure of maturity analysis of operating lease payments [abstract] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract`	1.0
Disclosure of maturity analysis of operating lease payments [table] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable`	1.0
Maturity [axis] `ifrs-full:MaturityAxis`	1.0
Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`	1.0
Not later than one year [member] `ifrs-full:NotLaterThanOneYearMember`	1.0
Later than one year and not later than two years [member] `ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember`	2.0
Later than two years and not later than three years [member] `ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember`	3.0
Later than three years and not later than four years [member] `ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember`	4.0
Later than four years and not later than five years [member] `ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember`	5.0
Later than five years [member] `ifrs-full:LaterThanFiveYearsMember`	6.0
Disclosure of maturity analysis of operating lease payments [line items] `ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems`	2.0
Undiscounted operating lease payments to be received `ifrs-full:UndiscountedOperatingLeasePaymentsToBeReceived`	1.0
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 `ifrs-full:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16`	13.0
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 `ifrs-full:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16`	14.0
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] `ifrs-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory`	15.0
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 `ifrs-full:StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17`	16.0