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Property, Equipment and Intangible assets | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Property Equipment And Intangible Assets [Abstract] |
Property, Equipment and Intangible assets | 13. Property, equipment and intangible assets
|  | Land, buildings and construction |  |  | Furniture and equipment |  |  | Intangible assets |  |  | Construc- tion in progress |  |  | Total |
At initial/revalued cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
31 December 2022 |  |  | 64,517 |  |  |  | 98,994 |  |  |  | 31,519 |  |  |  | 81 |  |  |  | 195,111 |
Additions |  |  | 18,019 |  |  |  | 24,258 |  |  |  | 4,744 |  |  |  | 2,028 |  |  |  | 49,049 |
Acquisitions of subsidiaries |  |  | 12 |  |  |  | 5,229 |  |  |  | 20,255 |  |  |  | - |  |  |  | 25,496 |
Disposals |  |  | (59 | ) |  |  | (2,208 | ) |  |  | (3,530 | ) |  |  | (135 | ) |  |  | (5,932 | )
31 December 2023 |  |  | 82,489 |  |  |  | 126,273 |  |  |  | 52,988 |  |  |  | 1,974 |  |  |  | 263,724 |
Additions |  |  | 17,338 |  |  |  | 38,431 |  |  |  | 7,452 |  |  |  | 23,332 |  |  |  | 86,553 |
Disposals |  |  | (1,705 | ) |  |  | (3,348 | ) |  |  | (709 | ) |  |  | (2,635 | ) |  |  | (8,397 | )
Acquisition of subsidiary |  |  | - |  |  |  | - |  |  |  | 41,853 |  |  |  | - |  |  |  | 41,853 |
Transfer |  |  | 9,368 |  |  |  | 701 |  |  |  | 373 |  |  |  | (10,442 | ) |  |  | - |
31 December 2024 |  |  | 107,490 |  |  |  | 162,057 |  |  |  | 101,957 |  |  |  | 12,229 |  |  |  | 383,733 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
31 December 2022 |  |  | 9,800 |  |  |  | 37,255 |  |  |  | 16,216 |  |  |  | - |  |  |  | 63,271 |
Charge for the year |  |  | 2,658 |  |  |  | 18,103 |  |  |  | 5,338 |  |  |  | - |  |  |  | 26,099 |
Acquisitions of subsidiaries |  |  | 1 |  |  |  | 512 |  |  |  | - |  |  |  | - |  |  |  | 513 |
Disposals |  |  | (57 | ) |  |  | (265 | ) |  |  | (183 | ) |  |  | - |  |  |  | (505 | )
31 December 2023 |  |  | 12,402 |  |  |  | 55,605 |  |  |  | 21,371 |  |  |  | - |  |  |  | 89,378 |
Charge for the year |  |  | 3,560 |  |  |  | 20,426 |  |  |  | 4,618 |  |  |  | - |  |  |  | 28,604 |
Disposals |  |  | (349 | ) |  |  | (3,073 | ) |  |  | (116 | ) |  |  | - |  |  |  | (3,538 | )
Transfer |  |  | 1 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | - |
31 December 2024 |  |  | 15,614 |  |  |  | 72,957 |  |  |  | 25,873 |  |  |  | - |  |  |  | 114,444 |
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
31 December 2024 |  |  | 91,876 |  |  |  | 89,100 |  |  |  | 76,084 |  |  |  | 12,229 |  |  |  | 269,289 |
31 December 2023 |  |  | 70,087 |  |  |  | 70,668 |  |  |  | 31,617 |  |  |  | 1,974 |  |  |  | 174,346 |
As at 31 December 2023 and 2024, property and equipment included fully depreciated property and equipment of KZT 21,380 million and KZT 34,742 million, respectively. The Group’s revaluation policy requires the entire class of buildings, construction and land to be revalued every five years. In 2021, the Group had its buildings and construction revalued by independent appraisers, and the revalued amounts approximate their carrying value. The initial accounting for the acquisition of Kolesa Group has only been provisionally determined as at the end of 31 December 2023. During the reporting period the necessary market valuations have been finalised. As a result, the Group has recognised the additional identifiable intangible assets, represented by trademark and software. Based on a valuation of net assets performed, the carrying amount of goodwill decreased to KZT 17,438 million (Note 14). The fair value of buildings and construction was determined based on the market comparable approach that reflects recent transaction prices for similar properties. In measuring fair value of the Group’s buildings and construction, the measurements were categorized into Level 3. During the years ended 31 December 2023 and 2024, there were no movements between Level 3 and other levels.

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