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[822390-08] Notes - Income, expense, gains or losses of financial instruments

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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_ifrs_7-822390-08

Concept	Order
Income, expense, gains or losses of financial instruments [abstract] `ifrs-full:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract`
Gains (losses) on financial instruments [abstract] `ifrs-full:GainsLossesOnFinancialInstrumentsAbstract`	1.0
Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition`	1.0
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading `ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading`	2.0
Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value `ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue`	3.0
Gains (losses) on financial assets at fair value through profit or loss `ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss`	4.0
Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition`	5.0
Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently`	1.0
Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently `ifrs-full:GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently`	2.0
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading `ifrs-full:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading`	6.0
Gains (losses) on financial liabilities at fair value through profit or loss `ifrs-full:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss`	7.0
Gains (losses) on financial liabilities at amortised cost `ifrs-full:GainsLossesOnFinancialLiabilitiesAtAmortisedCost`	11.0
Gains (losses) on financial assets at amortised cost `ifrs-full:GainsLossesOnFinancialAssetsAtAmortisedCost`	12.0
Other comprehensive income, before tax, gains (losses) from investments in equity instruments `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments`	13.0
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income `ifrs-full:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	14.0
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax `ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax`	1.0
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax `ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax`	2.0
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] `ifrs-full:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract`	2.0
Interest expense for financial liabilities not at fair value through profit or loss `ifrs-full:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss`	2.0
Interest revenue for financial assets measured at amortised cost `ifrs-full:InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost`	3.0
Interest revenue for financial assets measured at fair value through other comprehensive income `ifrs-full:InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	4.0
Fee income and expense [abstract] `ifrs-full:FeeIncomeAndExpenseAbstract`	3.0
Fee income (expense) arising from trust and fiduciary activities `ifrs-full:FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities`	2.0
Fee income arising from financial assets not at fair value through profit or loss `ifrs-full:FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost`	3.0
Fee expense arising from financial liabilities not at fair value through profit or loss `ifrs-full:FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss`	4.0
Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract] `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract`	5.0
Gains arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	1.0
Losses arising from derecognition of financial assets measured at amortised cost `ifrs-full:LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	2.0
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	3.0
Description of reason for derecognition of financial assets measured at amortised cost `ifrs-full:DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	4.0