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[800600] Notes - List of accounting policies

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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_banking_ias_1-800600

Concept	Order
Disclosure of significant accounting policies [text block] `ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`
Description of accounting policy for available-for-sale financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory`	1.0
Description of accounting policy for borrowing costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	3.0
Description of accounting policy for borrowings [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	4.0
Description of accounting policy for business combinations [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory`	5.0
Description of accounting policy for cash flows [text block] `ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	6.0
Description of accounting policy for collateral [text block] `ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory`	7.0
Description of accounting policy for construction in progress [text block] `ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory`	8.0
Description of accounting policy for contingent liabilities and contingent assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory`	9.0
Description of accounting policy for customer acquisition costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory`	10.0
Description of accounting policy for customer loyalty programmes [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory`	11.0
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	12.0
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory`	13.0
Description of accounting policy for deferred income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	14.0
Description of accounting policy for depreciation expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	15.0
Description of accounting policy for depreciation expense of intangible assets [text block] `ua_full_ifrs_core:DescriptionOfAccountingPolicyForDepreciationExpenseOfIntangibleAssetsTextBlock`	16.0
Description of accounting policy for recognition of financial instruments [text block] `ua_full_ifrs_core:DescriptionOfAccountingPolicyForRecognitionOfFinancialInstrumentsTextBlock`	17.0
Description of accounting policy for derecognition of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	18.0
Description of accounting policy for derivative financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory`	19.0
Description of accounting policy for determining components of cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents`	21.0
Description of accounting policy for discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory`	22.0
Description of accounting policy for discounts and rebates [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory`	23.0
Description of accounting policy for dividends [text block] `ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory`	24.0
Description of accounting policy for earnings per share [text block] `ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	25.0
Description of accounting policy for emission rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory`	26.0
Description of accounting policy for employee benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	27.0
Description of accounting policy for environment related expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory`	28.0
Description of accounting policy for exceptional items [text block] `ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory`	29.0
Description of accounting policy for expenses [text block] `ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory`	30.0
Description of accounting policy for fair value measurement [text block] `ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory`	32.0
Description of accounting policy for fee and commission income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory`	33.0
Description of accounting policy for finance costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory`	34.0
Description of accounting policy for financial income [text block] `ua_full_ifrs_core:DescriptionOfAccountingPolicyForFinancialIncomeTextBlock`	35.0
Description of accounting policy for financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory`	36.0
Description of accounting policy for financial guarantees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory`	37.0
Description of accounting policy for financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory`	38.0
Description of accounting policy for financial instruments at fair value through profit or loss [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory`	39.0
Description of accounting policy for financial liabilities [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory`	40.0
Description of accounting policy for foreign currency translation [text block] `ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	41.0
Description of accounting policy for franchise fees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory`	42.0
Description of accounting policy for functional currency [text block] `ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory`	43.0
Description of accounting policy for goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory`	44.0
Description of accounting policy for government grants [text block] `ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants`	45.0
Description of accounting policy for hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory`	46.0
Description of accounting policy for held-to-maturity investments [text block] `ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory`	47.0
Description of accounting policy for impairment of assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory`	48.0
Description of accounting policy for impairment of financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory`	49.0
Description of accounting policy for impairment of non-financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	50.0
Description of accounting policy for income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	51.0
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts`	52.0
Description of accounting policy for intangible assets and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory`	53.0
Description of accounting policy for interest income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	55.0
Description of accounting policy for investment in associates [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates`	56.0
Description of accounting policy for investment in associates and joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory`	57.0
Description of accounting policy for investments in joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	58.0
Description of accounting policy for investment property [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	59.0
Description of accounting policy for investments other than investments accounted for using equity method [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory`	60.0
Description of accounting policy for issued capital [text block] `ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory`	61.0
Description of accounting policy for leases [text block] `ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory`	62.0
Description of accounting policy for loans and receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory`	63.0
Description of accounting policy for measuring inventories [text block] `ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories`	64.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	67.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory`	68.0
Description of accounting policy for offsetting of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory`	69.0
Description of accounting policy for programming assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory`	71.0
Description of accounting policy for property, plant and equipment [text block] `ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	72.0
Description of accounting policy for provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory`	73.0
Description of accounting policy for reclassification of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory`	74.0
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory`	75.0
Description of accounting policy for recognition of revenue [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	76.0
Description of accounting policy for reinsurance [text block] `ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory`	78.0
Description of accounting policy for repairs and maintenance [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory`	79.0
Description of accounting policy for repurchase and reverse repurchase agreements [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory`	80.0
Description of accounting policy for research and development expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory`	81.0
Description of accounting policy for restricted cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory`	82.0
Description of accounting policy for segment reporting [text block] `ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory`	83.0
Description of accounting policy for share-based payment transactions [text block] `ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory`	85.0
Description of accounting policy for subsidiaries [text block] `ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory`	87.0
Description of accounting policy for taxes other than income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory`	88.0
Description of accounting policy for termination benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits`	89.0
Description of accounting policy for trade and other payables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory`	90.0
Description of accounting policy for trade and other receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory`	91.0
Description of accounting policy for trading income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory`	92.0
Description of accounting policy for transactions with non-controlling interests [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory`	93.0
Description of accounting policy for transactions with related parties [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	94.0
Description of accounting policy for treasury shares [text block] `ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory`	95.0
Description of accounting policy for warrants [text block] `ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory`	96.0
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	97.0