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[822390-12] Notes - Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for 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_7-822390-12

Concept	Order
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] `ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory`
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] `ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract`	1.0
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] `ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable`	1.0
Classes of financial instruments [axis] `ifrs-full:ClassesOfFinancialInstrumentsAxis`	1.0
Financial instruments, class [member] `ifrs-full:ClassesOfFinancialInstrumentsMember`	1.0
Loan commitments [member] `ifrs-full:LoanCommitmentsMember`	1.0
Financial guarantee contracts [member] `ifrs-full:FinancialGuaranteeContractsMember`	2.0
Trade receivables [member] `ifrs-full:TradeReceivablesMember`	3.0
Contract assets [member] `ifrs-full:ContractAssetsMember`	4.0
Lease receivables [member] `ifrs-full:LeaseReceivablesMember`	5.0
Mortgages [member] `ifrs-full:MortgagesMember`	6.0
Loans to consumers [member] `ifrs-full:ConsumerLoansMember`	7.0
Loans to corporate entities [member] `ifrs-full:CorporateLoansMember`	8.0
Other financial instruments [member] `ua_full_ifrs_core:OtherFinancialInstrumentsMember`	9.0
Type of measurement of expected credit losses [axis] `ifrs-full:TypeOfMeasurementOfExpectedCreditLossesAxis`	2.0
Type of measurement of expected credit losses [member] `ifrs-full:TypeOfMeasurementOfExpectedCreditLossesMember`	1.0
12-month expected credit losses [member] `ifrs-full:TwelvemonthExpectedCreditLossesMember`	1.0
Lifetime expected credit losses [member] `ifrs-full:LifetimeExpectedCreditLossesMember`	2.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	3.0
Carrying amount [member] `ifrs-full:CarryingAmountMember`	1.0
Gross carrying amount [member] `ifrs-full:GrossCarryingAmountMember`	1.0
Accumulated impairment [member] `ifrs-full:AccumulatedImpairmentMember`	2.0
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] `ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems`	2.0
Financial assets `ifrs-full:FinancialAssets`	1.0
Including financial instruments not credit-impaired `ua_full_ifrs_core:IncludingFinancialInstrumentsNotCreditImpaired`	1.0
Including financial instruments credit-impaired `ua_full_ifrs_core:IncludingFinancialInstrumentsCreditIimpaired`	2.0
Increase (decrease) in financial assets [abstract] `ifrs-full:IncreaseDecreaseInFinancialAssetsAbstract`	2.0
Increase (decrease) through transfers, financial assets `ifrs-full:IncreaseDecreaseThroughTransfersFinancialAssets`	1.0
Decrease through derecognition, financial assets `ifrs-full:DecreaseThroughDerecognitionFinancialAssets`	2.0
Increase through origination or purchase, financial assets `ifrs-full:IncreaseThroughOriginationOrPurchaseFinancialAssets`	3.0
Decrease through write-off, financial assets `ifrs-full:DecreaseThroughWriteoffFinancialAssets`	4.0
Increase (decrease) through changes in models or risk parameters, financial assets `ifrs-full:IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets`	5.0
Increase (decrease) through modification of contractual cash flows, financial assets `ifrs-full:IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets`	6.0
Increase (decrease) through foreign exchange and other movements, financial assets [abstract] `ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract`	7.0
Increase (decrease) through foreign exchange, financial assets `ifrs-full:IncreaseDecreaseThroughForeignExchangeFinancialAssets`	1.0
Increase (decrease) through other movements, financial assets `ifrs-full:IncreaseDecreaseThroughOtherMovementsFinancialAssets`	2.0
Increase (decrease) through foreign exchange and other movements, financial assets `ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets`	3.0
Increase (decrease) in financial assets `ifrs-full:IncreaseDecreaseInFinancialAssets`	8.0
Exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	4.0
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract] `ifrs-full:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract`	5.0
Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	1.0
Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	2.0
Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	3.0
Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	4.0
Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	5.0
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract] `ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract`	6.0
Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	1.0
Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	2.0
Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	3.0
Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts `ifrs-full:IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts`	7.0
Explanation of method of assessment of expected credit losses `ua_full_ifrs_core:ExplanationOfMethodOfAssessmentOfExpectedCreditLosses`	7.0
Expected credit losses individually assessed `ua_full_ifrs_core:ExpectedCreditLossesIndividuallyAssessed`	8.0
Expected credit losses collectively assessed `ua_full_ifrs_core:ExpectedCreditLossesCollectivelyAssessed`	9.0
Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised `ifrs-full:UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised`	10.0
Explanation of reasons for changes in loss allowance for financial instruments `ifrs-full:ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments`	11.0
Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance `ifrs-full:ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance`	12.0
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification `ifrs-full:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification`	2.0
Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) `ifrs-full:FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss`	1.0
Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount `ifrs-full:FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount`	2.0
Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding `ifrs-full:FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding`	3.0
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group `ifrs-full:InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup`	4.0