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[834480] Notes - Employee benefits

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Primary Items

Type	including
Role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ias_19-834480

Type	Element
Hypercube	Disclosure of defined benefit plans [table] `ifrs-full:DisclosureOfDefinedBenefitPlansTable`
Explicit	Defined benefit plans [axis] `ifrs-full:DefinedBenefitPlansAxis`
Member	Defined benefit plans [member] `ifrs-full:DefinedBenefitPlansMember`
Member	Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`
Member	Multi-employer defined benefit plans [member] `ifrs-full:MultiemployerDefinedBenefitPlansMember`
Member	State defined benefit plans [member] `ifrs-full:StateDefinedBenefitPlansMember`
Member	Defined benefit plans that share risks between entities under common control [member] `ifrs-full:DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember`

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Label/QName
Disclosure of defined benefit plans [abstract] `ifrs-full:DisclosureOfDefinedBenefitPlansAbstract`
Disclosure of defined benefit plans [line items] `ifrs-full:DisclosureOfDefinedBenefitPlansLineItems`
Description of type of plan `ifrs-full:DescriptionOfTypeOfPlan`
Description of nature of benefits provided by plan `ifrs-full:DescriptionOfNatureOfBenefitsProvidedByPlan`
Description of regulatory framework in which plan operates `ifrs-full:DescriptionOfRegulatoryFrameworkInWhichPlanOperates`
Description of effect of regulatory framework on plan `ifrs-full:DescriptionOfEffectOfRegulatoryFrameworkOnPlan`
Description of any other entity's responsibilities for governance of plan `ifrs-full:DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan`
Description of risks to which plan exposes entity `ifrs-full:DescriptionOfRisksToWhichPlanExposesEntity`
Description of significant concentrations of risk related to plan `ifrs-full:DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan`
Description of plan amendments, curtailments and settlements `ifrs-full:DescriptionOfPlanAmendmentsCurtailmentsAndSettlements`
Surplus (deficit) in plan [abstract] `ifrs-full:SurplusDeficitInPlanAbstract`
Defined benefit obligation, at present value `ifrs-full:DefinedBenefitObligationAtPresentValue`
Plan assets, at fair value `ifrs-full:PlanAssetsAtFairValue`
Surplus (deficit) in plan `ifrs-full:SurplusDeficitInPlan`
Description of link between reimbursement right and related obligation `ifrs-full:DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation`
Description of how entity determined maximum economic benefit available `ifrs-full:DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable`
Entity's own financial instruments included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets`
Property occupied by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets`
Other assets used by entity included in fair value of plan assets `ifrs-full:DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets`
Actuarial assumption of discount rates `ifrs-full:ActuarialAssumptionOfDiscountRates`
Actuarial assumption of expected rates of salary increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases`
Actuarial assumption of medical cost trend rates `ifrs-full:ActuarialAssumptionOfMedicalCostTrendRates`
Actuarial assumption of expected rates of pension increases `ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases`
Actuarial assumption of expected rates of inflation `ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation`
Actuarial assumption of mortality rates `ifrs-full:ActuarialAssumptionOfMortalityRates`
Actuarial assumption of retirement age `ifrs-full:ActuarialAssumptionOfRetirementAge2019`
Actuarial assumption of life expectancy after retirement `ifrs-full:ActuarialAssumptionOfLifeExpectancyAfterRetirement2019`
Other material actuarial assumptions `ifrs-full:OtherMaterialActuarialAssumptions`
Description of asset-liability matching strategies used by plan or entity to manage risk `ifrs-full:DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk`
Description of funding arrangements and funding policy that affect future contributions `ifrs-full:DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions`
Estimate of contributions expected to be paid to plan for next annual reporting period `ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan`
Disclosure of information about maturity profile of defined benefit obligation [text block] `ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory`
Weighted average duration of defined benefit obligation `ifrs-full:WeightedAverageDurationOfDefinedBenefitObligation2019`
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations `ifrs-full:DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations`
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan`
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan `ifrs-full:DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan`
Description of fact that multi-employer or state plan is defined benefit plan `ifrs-full:DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan`
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan `ifrs-full:DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan`
Description of information about surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan`
Description of basis used to determine surplus or deficit of multi-employer or state plan `ifrs-full:DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan`
Description of implications of surplus or deficit on multi-employer or state plan for entity `ifrs-full:ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity`
Level of participation of entity compared with other participating entities `ifrs-full:LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities`
Description of contractual agreement or stated policy for charging net defined benefit cost `ifrs-full:DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost`
Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] `ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities`
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements `ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements`