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[822390-09-w] Notes - Hedges

Type	including
Role	https://www.minfin.gov.ua/ifrs/xbrl/taxonomy/2020-11-30/ua_ifrs_7-822390-09-w

Dimensional Model

Type	Element
Hypercube	Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] `ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable`
Explicit	Types of risks [axis] `ifrs-full:TypesOfRisksAxis`
Member	Risks [member] `ifrs-full:TypesOfRisksMember`
Member	Credit risk [member] `ifrs-full:CreditRiskMember`
Member	Liquidity risk [member] `ifrs-full:LiquidityRiskMember`
Member	Market risk [member] `ifrs-full:MarketRiskMember`
Member	Currency risk [member] `ifrs-full:CurrencyRiskMember`
Member	Interest rate risk [member] `ifrs-full:InterestRateRiskMember`
Member	Other price risk [member] `ifrs-full:OtherPriceRiskMember`
Member	Risk diversification effect [member] `ifrs-full:RiskDiversificationEffectMember`
Explicit	Types of hedges [axis] `ifrs-full:TypesOfHedgesAxis`
Member	Hedges [member] `ifrs-full:TypesOfHedgesMember`
Member	Fair value hedges [member] `ifrs-full:FairValueHedgesMember`
Member	Cash flow hedges [member] `ifrs-full:CashFlowHedgesMember`
Member	Hedges of net investment in foreign operations [member] `ifrs-full:HedgesOfNetInvestmentInForeignOperationsMember`
Explicit	Assets and liabilities [axis] `ifrs-full:AssetsAndLiabilitiesAxis`
Member	Assets [member] `ua_full_ifrs_core:AssetsMember`
Member	Liabilities [member] `ua_full_ifrs_core:LiabilitiesMember`

Primary Items

Label/QName
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract] `ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract`
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items] `ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems`
Gain (loss) on hedge ineffectiveness [abstract] `ifrs-full:GainLossOnHedgeIneffectivenessAbstract`
Gain (loss) on hedge ineffectiveness recognised in profit or loss `ifrs-full:GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss`
Gain (loss) on hedge ineffectiveness recognised in other comprehensive income `ifrs-full:GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome`
Gain (loss) on hedge ineffectiveness `ifrs-full:GainLossOnHedgeIneffectiveness`
Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness `ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness`
Gains (losses) on cash flow hedges, net of tax `ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax`
Gains (losses) on hedges of net investments in foreign operations, net of tax `ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax`
Reclassification adjustments on cash flow hedges, net of tax `ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax`
Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax `ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax`
Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax `ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax`
Reclassification adjustments on hedges of net investments in foreign operations, net of tax `ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax`
Description of line item in statement of comprehensive income that includes reclassification adjustments `ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments`
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`