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[320000] Statement of comprehensive income, profit or loss, by nature of expense

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_banking_ias_1-320000

Concept	Order	Weight
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	1.0	1
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	1.0	1
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	1.0	1
Commission income `ua_banking_full_ifrs_core:CommissionIncome`	1.0	1.0
Revenue `ifrs-full:Revenue`	1.0	1
Other income `ifrs-full:OtherIncome`	1.0	1.0
Commission expenses `ua_banking_full_ifrs_core:CommissionExpenses`	2.0	-1.0
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	3.0	1.0
Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	6.0	-1
Depreciation and amortisation expense `ifrs-full:DepreciationAndAmortisationExpense`	7.0	-1
Other expenses, by nature `ifrs-full:OtherExpenseByNature`	9.0	-1
Other gains (losses) `ifrs-full:OtherGainsLosses`	10.0	1
Gains (losses) on initial recognition of financial assets at interest rates above or below market `ua_banking_full_ifrs_core:GainsLossesOnInitialRecognitionOfFinancialAssetsAtInterestRatesAboveOrBelowMarket`	17.0	1.0
Gains (losses) on initial recognition of financial liabilities at interest rates above or below market `ua_banking_full_ifrs_core:GainsLossesOnInitialRecognitionOfFinancialLiabilitiesAtInterestRatesAboveOrBelowMarket`	18.0	1.0
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	23.0	-1.0
Net increase (decrease) from financial instruments at fair value through profit or loss `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromFinancialInstrumentsAtFairValueThroughProfitOrLoss`	26.0	1.0
Net increase (decrease) from fair value hedge `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromFairValueHedge`	27.0	1.0
Net increase (decrease) from operations with debt financial instruments at fair value through other comprehensive income `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromOperationsWithDebtFinancialInstrumentsAtFairValueThroughOtherComprehensiveIncome`	28.0	1.0
Net increase (decrease) from trading in foreign currencies `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromTradingInForeignCurrencies`	29.0	1.0
Net increase (decrease) from foreign exchange translation `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromForeignExchangeTranslation`	30.0	1.0
Net increase (decrease) from revaluation of investment property `ua_banking_full_ifrs_core:NetIncreaseDecreaseFromRevaluationOfInvestmentProperty`	31.0	1.0
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	33.0	-1.0
Other administrative and operational expenses `ua_banking_full_ifrs_core:OtherAdministrativeAndOperationalExpenses`	35.0	-1.0
Impairment gain and reversal of impairment loss (impairment loss) for non-financial assets `ua_banking_full_ifrs_core:ImpairmentGainAndReversalOfImpairmentLossImpairmentLossForNonFinancialAssets`	35.5	1.0
Net interest income (Net interest expense) `ua_banking_full_ifrs_core:NetInterestIncomeNetInterestExpense`	36.0	1.0
Interest expense `ua_banking_full_ifrs_core:InterestExpense`	2.0	-1.0
Interest income `ua_banking_full_ifrs_core:InterestIncome`	4.0	1.0
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	2.0	1
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	3.0	1
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	4.0	1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	8.0	1
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	9.0	1
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category `ifrs-full:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue`	10.0	1
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category `ifrs-full:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory`	11.0	1
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	12.0	1
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	2.0	-1
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	2.0	1
Basic earnings (loss) per share `ifrs-full:BasicEarningsLossPerShare`
Basic earnings (loss) per share from continuing operations `ifrs-full:BasicEarningsLossPerShareFromContinuingOperations`	1.0	1
Basic earnings (loss) per share from discontinued operations `ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations`	2.0	1
Diluted earnings (loss) per share `ifrs-full:DilutedEarningsLossPerShare`
Diluted earnings (loss) per share from continuing operations `ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations`	1.0	1
Diluted earnings (loss) per share from discontinued operations `ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations`	2.0	1