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Risk Management Policy (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about financial instruments [line items] |
Significant Changes in Gross Carrying Amount of Loans to Customers | The tables below present information about the significant changes in the gross carrying amount of loans to customers during the period that contributed to changes in the allowance for impairment losses during the years ended 31 December 2023 and 2024:
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount as at 1 January 2023 |  |  | 3,058,897 |  |  |  | 40,934 |  |  |  | 264,927 |  |  |  | 4,754 |  |  |  | 3,369,512 |
Changes in the gross carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Transfer to Stage 1 |  |  | 32,712 |  |  |  | (4,991 | ) |  |  | (27,721 | ) |  |  | - |  |  |  | - |
- Transfer to Stage 2 |  |  | (58,058 | ) |  |  | 66,931 |  |  |  | (8,873 | ) |  |  | - |  |  |  | - |
- Transfer to Stage 3 |  |  | (194,471 | ) |  |  | (19,322 | ) |  |  | 213,793 |  |  |  | - |  |  |  | - |
New loans to customers originated or purchased |  |  | 3,413,069 |  |  |  | - |  |  |  | - |  |  |  | 9,553 |  |  |  | 3,422,622 |
Loans to customers that have been repaid or derecognized |  |  | (2,203,671 | ) |  |  | (27,748 | ) |  |  | (15,305 | ) |  |  | (3,803 | ) |  |  | (2,250,527 | )
Write-offs |  |  | - |  |  |  | - |  |  |  | (82,959 | ) |  |  | - |  |  |  | (82,959 | )
Recovery from off-balance loans to customers |  |  | - |  |  |  | - |  |  |  | 19,844 |  |  |  | - |  |  |  | 19,844 |
Other changes |  |  | - |  |  |  | - |  |  |  | (3 | ) |  |  | - |  |  |  | (3 | )
Gross carrying amount as at 31 December 2023 |  |  | 4,048,478 |  |  |  | 55,804 |  |  |  | 363,703 |  |  |  | 10,504 |  |  |  | 4,478,489 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount as at 1 January 2024 |  |  | 4,048,478 |  |  |  | 55,804 |  |  |  | 363,703 |  |  |  | 10,504 |  |  |  | 4,478,489 |
Changes in the gross carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Transfer to Stage 1 |  |  | 65,305 |  |  |  | (13,657 | ) |  |  | (51,648 | ) |  |  | - |  |  |  | - |
- Transfer to Stage 2 |  |  | (76,678 | ) |  |  | 102,681 |  |  |  | (26,003 | ) |  |  | - |  |  |  | - |
- Transfer to Stage 3 |  |  | (266,377 | ) |  |  | (24,694 | ) |  |  | 291,071 |  |  |  | - |  |  |  | - |
New loans to customers originated or purchased |  |  | 4,507,341 |  |  |  | - |  |  |  | - |  |  |  | 21,310 |  |  |  | 4,528,651 |
Loans to customers that have been repaid or derecognized |  |  | (2,830,265 | ) |  |  | (33,883 | ) |  |  | (18,736 | ) |  |  | (8,678 | ) |  |  | (2,891,562 | )
Write-offs |  |  | - |  |  |  | - |  |  |  | (89,272 | ) |  |  | - |  |  |  | (89,272 | )
Recovery from off-balance loans to customers |  |  | - |  |  |  | - |  |  |  | 16,137 |  |  |  | - |  |  |  | 16,137 |
Gross carrying amount as at 31 December 2024 |  |  | 5,447,804 |  |  |  | 86,251 |  |  |  | 485,252 |  |  |  | 23,136 |  |  |  | 6,042,443 |
Summary of External Credit Ratings | Financial assets, other than loans to customers and other financial assets, are graded according to their external credit ratings issued by an international rating agencies, such as Standard and Poor’s, Fitch and Moody’s Investors Services. The highest possible rating is AAA.
|  | A- and higher |  |  | BBB+ to BBB- |  |  | BB+ to B- |  |  | CCC+ and lower |  |  | Not rated |  |  | Total |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
31 December 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents, excluding cash on hand |  |  | 341,639 |  |  |  | 205,881 |  |  |  | 8,323 |  |  |  | - |  |  |  | 5,007 |  |  |  | 560,850 |
Mandatory cash balances with NBRK |  |  | - |  |  |  | 47,110 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 47,110 |
Due from banks |  |  | 29,652 |  |  |  | 1,031 |  |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | 30,689 |
Investment securities and derivatives |  |  | 33,702 |  |  |  | 1,336,627 |  |  |  | 4,048 |  |  |  | - |  |  |  | 4,803 |  |  |  | 1,379,180 |
31 December 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents, excluding cash on hand |  |  | 203,364 |  |  |  | 210,591 |  |  |  | 1,077 |  |  |  | 273 |  |  |  | 7,205 |  |  |  | 422,510 |
Mandatory cash balances with NBRK |  |  | - |  |  |  | 57,307 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 57,307 |
Due from banks |  |  | 36,457 |  |  |  | 1,328 |  |  |  | - |  |  |  | - |  |  |  | 123 |  |  |  | 37,908 |
Investment securities and derivatives |  |  | 48,687 |  |  |  | 1,378,268 |  |  |  | 4,957 |  |  |  | - |  |  |  | 74,442 |  |  |  | 1,506,354 |
Summary of financial assets and liabilities liquidity and interest rate risks | An analysis of the financial assets and liabilities liquidity and interest rate risks is presented in the following table on discounted basis:
|  | Up to 1 month |  |  | 1 month to 3 months |  |  | 3 months to 1 year |  |  | 1 year to 5 years |  |  | Over 5 years |  |  | 2023 Total |
Cash and cash equivalents |  |  | 331,907 |  |  |  | 77,388 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 409,295 |
Due from banks |  |  | 896 |  |  |  | 1,614 |  |  |  | 25,894 |  |  |  | 2,279 |  |  |  | - |  |  |  | 30,683 |
Investment securities |  |  | 371,756 |  |  |  | 54,521 |  |  |  | 108,440 |  |  |  | 629,089 |  |  |  | 212,922 |  |  |  | 1,376,728 |
Loans to customers |  |  | 411,868 |  |  |  | 590,174 |  |  |  | 1,727,068 |  |  |  | 1,333,853 |  |  |  | 172,994 |  |  |  | 4,235,957 |
Total interest bearing financial assets |  |  | 1,116,427 |  |  |  | 723,697 |  |  |  | 1,861,402 |  |  |  | 1,965,221 |  |  |  | 385,916 |  |  |  | 6,052,663 |
Cash and cash equivalents |  |  | 411,171 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 411,171 |
Mandatory cash balances with National Bank of the Republic of Kazakhstan |  |  | 47,110 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 47,110 |
Derivative financial assets |  |  | 37 |  |  |  | 605 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 642 |
Investment securities |  |  | 368 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 402 |
Other financial assets |  |  | 41,534 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41,534 |
Total non-interest bearing financial assets |  |  | 500,220 |  |  |  | 605 |  |  |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 500,859 |
Total financial assets |  |  | 1,616,647 |  |  |  | 724,302 |  |  |  | 1,861,402 |  |  |  | 1,965,221 |  |  |  | 385,950 |  |  |  | 6,553,522 |
Due to banks |  |  | 154 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 154 |
Customer accounts |  |  | 364,505 |  |  |  | 851,492 |  |  |  | 3,081,866 |  |  |  | 64,056 |  |  |  | 5,918 |  |  |  | 4,367,837 |
Debt securities issued |  |  | 50,481 |  |  |  | - |  |  |  | - |  |  |  | 48,987 |  |  |  | - |  |  |  | 99,468 |
Subordinated debt |  |  | 3,257 |  |  |  | - |  |  |  | 18 |  |  |  | 59,094 |  |  |  | - |  |  |  | 62,369 |
Total interest bearing financial liabilities |  |  | 418,397 |  |  |  | 851,492 |  |  |  | 3,081,884 |  |  |  | 172,137 |  |  |  | 5,918 |  |  |  | 4,529,828 |
Customer accounts |  |  | 1,073,619 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,073,619 |
Derivative financial liabilities |  |  | 187 |  |  |  | 532 |  |  |  | - |  |  |  | 446 |  |  |  | - |  |  |  | 1,165 |
Other financial liabilities |  |  | 68,721 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 68,721 |
Total non-interest bearing financial liabilities |  |  | 1,142,527 |  |  |  | 532 |  |  |  | - |  |  |  | 446 |  |  |  | - |  |  |  | 1,143,505 |
Total financial liabilities |  |  | 1,560,924 |  |  |  | 852,024 |  |  |  | 3,081,884 |  |  |  | 172,583 |  |  |  | 5,918 |  |  |  | 5,673,333 |
Guarantees issued and similar commitments |  |  | 457 |  |  |  | 100 |  |  |  | - |  |  |  | 4,546 |  |  |  |  |  |  | 5,103 |
Total financial liabilities and commitments |  |  | 1,561,381 |  |  |  | 852,124 |  |  |  | 3,081,884 |  |  |  | 177,129 |  |  |  | 5,918 |  |  |  | 5,678,436 |
Liquidity surplus/ (gap) |  |  | 55,266 |  |  |  | (127,822 | ) |  |  | (1,220,482 | ) |  |  | 1,788,092 |  |  |  | 380,032 |  |  |  |
Cumulative liquidity surplus/(gap) |  |  | 55,266 |  |  |  | (72,556 | ) |  |  | (1,293,038 | ) |  |  | 495,054 |  |  |  | 875,086 |  |  |  |
Interest sensitivity surplus/ (gap) |  |  | 698,030 |  |  |  | (127,795 | ) |  |  | (1,220,482 | ) |  |  | 1,793,084 |  |  |  | 379,998 |  |  |  |
Cumulative interest sensitivity surplus/ (gap) |  |  | 698,030 |  |  |  | 570,235 |  |  |  | (650,247 | ) |  |  | 1,142,837 |  |  |  | 1,522,835 |  |  |  |
|  | Up to 1 month |  |  | 1 month to 3 months |  |  | 3 months to 1 year |  |  | 1 year to 5 years |  |  | Over 5 years |  |  | 2024 Total |
Cash and cash equivalents |  |  | 388,707 |  |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 388,713 |
Due from banks |  |  | 2,267 |  |  |  | 2,315 |  |  |  | 33,016 |  |  |  | 310 |  |  | - |  |  |  | 37,908 |
Investment securities |  |  | 153,419 |  |  |  | 81,250 |  |  |  | 358,229 |  |  |  | 627,589 |  |  |  | 268,718 |  |  |  | 1,489,205 |
Loans to customers |  |  | 485,611 |  |  |  | 728,514 |  |  |  | 2,242,972 |  |  |  | 2,039,044 |  |  |  | 250,459 |  |  |  | 5,746,600 |
Total interest bearing financial assets |  |  | 1,030,004 |  |  |  | 812,085 |  |  |  | 2,634,217 |  |  |  | 2,666,943 |  |  |  | 519,177 |  |  |  | 7,662,426 |
Cash and cash equivalents |  |  | 230,757 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 230,757 |
Mandatory cash balances with National Bank of the Republic of Kazakhstan |  |  | 57,307 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 57,307 |
Derivative financial assets |  |  | 1,011 |  |  |  | 2,340 |  |  |  | 7,126 |  |  |  | 6,672 |  |  |  | - |  |  |  | 17,149 |
Investment securities |  |  | 417 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 60 |  |  |  | 477 |
Other financial assets |  |  | 29,793 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 29,793 |
Total non-interest bearing financial assets |  |  | 319,285 |  |  |  | 2,340 |  |  |  | 7,126 |  |  |  | 6,672 |  |  |  | 60 |  |  |  | 335,483 |
Total financial assets |  |  | 1,349,289 |  |  |  | 814,425 |  |  |  | 2,641,343 |  |  |  | 2,673,615 |  |  |  | 519,237 |  |  |  | 7,997,909 |
Due to banks |  |  | 24,474 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24,474 |
Customer accounts |  |  | 672,334 |  |  |  | 970,692 |  |  |  | 3,738,339 |  |  |  | 46,994 |  |  |  | 5,776 |  |  |  | 5,434,135 |
Debt securities issued |  |  | 51,050 |  |  |  | - |  |  |  | - |  |  |  | — |  |  |  | - |  |  |  | 51,050 |
Subordinated debt |  |  | 3,300 |  |  |  | - |  |  |  | 59,116 |  |  |  | — |  |  |  | - |  |  |  | 62,416 |
Total interest bearing financial liabilities |  |  | 751,158 |  |  |  | 970,692 |  |  |  | 3,797,455 |  |  |  | 46,994 |  |  |  | 5,776 |  |  |  | 5,572,075 |
Customer accounts |  |  | 1,127,815 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,127,815 |
Derivative financial liabilities |  |  | 133 |  |  |  | 129 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 262 |
Other financial liabilities |  |  | 41,446 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 41,446 |
Total non-interest bearing financial liabilities |  |  | 1,169,394 |  |  |  | 129 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,169,523 |
Total financial liabilities |  |  | 1,920,552 |  |  |  | 970,821 |  |  |  | 3,797,455 |  |  |  | 46,994 |  |  |  | 5,776 |  |  |  | 6,741,598 |
Guarantees issued and similar commitments |  |  | 250 |  |  |  | 32 |  |  |  | 423 |  |  |  | 5,251 |  |  |  | - |  |  |  | 5,956 |
Total financial liabilities and commitments |  |  | 1,920,802 |  |  |  | 970,853 |  |  |  | 3,797,878 |  |  |  | 52,245 |  |  |  | 5,776 |  |  |  | 6,747,554 |
Liquidity surplus/(gap) |  |  | (571,513 | ) |  |  | (156,428 | ) |  |  | (1,156,535 | ) |  |  | 2,621,370 |  |  |  | 513,461 |  |  |  |
Cumulative liquidity surplus/(gap) |  |  | (571,513 | ) |  |  | (727,941 | ) |  |  | (1,884,476 | ) |  |  | 736,894 |  |  |  | 1,250,355 |  |  |  |
Interest sensitivity surplus/(gap) |  |  | 278,846 |  |  |  | (158,607 | ) |  |  | (1,163,238 | ) |  |  | 2,619,949 |  |  |  | 513,401 |  |  |  |
Cumulative interest sensitivity surplus/(gap) |  |  | 278,846 |  |  |  | 120,239 |  |  |  | (1,042,999 | ) |  |  | 1,576,950 |  |  |  | 2,090,351 |  |  |  |
Schedule of Foreign Currency Exchange Rate Risk | The Group’s exposure to foreign currency exchange rate risk is presented in the table below:
|  | Tenge |  |  | USD 1 USD = KZT 454.56 |  |  | EUR EUR 1 = KZT 502.24 |  |  | Other currency |  |  | 2023 Total |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total non-derivative financial assets |  |  | 6,021,554 |  |  |  | 499,951 |  |  |  | 24,629 |  |  |  | 6,746 |  |  |  | 6,552,880 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total non-derivative financial liabilities |  |  | 5,188,795 |  |  |  | 474,723 |  |  |  | 6,634 |  |  |  | 2,016 |  |  |  | 5,672,168 |
NET POSITION ON NON- DERIVATIVE FINANCIAL INSTRUMENTS |  |  | 832,759 |  |  |  | 25,228 |  |  |  | 17,995 |  |  |  | 4,730 |  |  |  |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable on spot and derivative contracts |  |  | (70,704 | ) |  |  | (93,313 | ) |  |  | (16,574 | ) |  |  | - |  |  |  | (180,591 | )
Accounts receivable on spot and derivative contracts |  |  | 94,070 |  |  |  | 83,917 |  |  |  | - |  |  |  | 1,165 |  |  |  | 179,152 |
NET POSITION ON DERIVATIVE FINANCIAL INSTRUMENTS |  |  | 23,366 |  |  |  | (9,396 | ) |  |  | (16,574 | ) |  |  | 1,165 |  |  |  | (1,439 | )
NET POSITION |  |  | 856,125 |  |  |  | 15,832 |  |  |  | 1,421 |  |  |  | 5,895 |  |  |  |
|  | Tenge |  |  | USD 1 USD = KZT 525.11 |  |  | EUR EUR 1 = KZT 546.74 |  |  | Other currency |  |  | 2024 Total |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total non-derivative financial assets |  |  | 7,552,496 |  |  |  | 388,027 |  |  |  | 25,336 |  |  |  | 14,899 |  |  |  | 7,980,758 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total non-derivative financial liabilities |  |  | 6,153,015 |  |  |  | 579,664 |  |  |  | 6,247 |  |  |  | 2,673 |  |  |  | 6,741,599 |
NET POSITION ON NON- DERIVATIVE FINANCIAL INSTRUMENTS |  |  | 1,399,481 |  |  |  | (191,637 | ) |  |  | 19,089 |  |  |  | 12,226 |  |  |  |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable on spot and derivative contracts |  |  | (251,281 | ) |  |  | (95,760 | ) |  |  | (59,595 | ) |  |  | (2,709 | ) |  |  | (409,345 | )
Accounts receivable on spot and derivative contracts |  |  | 69,674 |  |  |  | 316,929 |  |  |  | 43,192 |  |  |  | 1,340 |  |  |  | 431,135 |
NET POSITION ON DERIVATIVE FINANCIAL INSTRUMENTS |  |  | (181,607 | ) |  |  | 221,169 |  |  |  | (16,403 | ) |  |  | (1,369 | ) |  |  | 21,790 |
NET POSITION |  |  | 1,217,874 |  |  |  | 29,532 |  |  |  | 2,686 |  |  |  | 10,857 |  |  |  |
Total for all internal credit grades [member] |
Disclosure of detailed information about financial instruments [line items] |
Schedule of Internal Rating Model to Classify Individually Significant Loans to Customers in Different Risk Categories | The Group uses an internal rating model to classify individually significant loans to customers in different risk categories:
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers that are individually assessed for impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Grades: Low to fair risk |  |  | 5,669 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,669 |
Grade: Impaired |  |  | - |  |  |  | - |  |  |  | 6,718 |  |  |  | - |  |  |  | 6,718 |
Loans to customers that are collectively assessed for impairment |  |  | 4,042,809 |  |  |  | 55,804 |  |  |  | 356,985 |  |  |  | 10,504 |  |  |  | 4,466,102 |
Total gross carrying amount |  |  | 4,048,478 |  |  |  | 55,804 |  |  |  | 363,703 |  |  |  | 10,504 |  |  |  | 4,478,489 |
Allowance for impairment losses |  |  | (59,939 | ) |  |  | (16,290 | ) |  |  | (166,042 | ) |  |  | (261 | ) |  |  | (242,532 | )
Carrying amount as at 31 December 2023 |  |  | 3,988,539 |  |  |  | 39,514 |  |  |  | 197,661 |  |  |  | 10,243 |  |  |  | 4,235,957 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers that are individually assessed for impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Grades: Low to fair risk |  |  | 5,120 |  |  | - |  |  | - |  |  | - |  |  |  | 5,120 |
Grade: Impaired |  | - |  |  | - |  |  |  | 5,260 |  |  | - |  |  |  | 5,260 |
Loans to customers that are collectively assessed for impairment |  |  | 5,442,684 |  |  |  | 86,251 |  |  |  | 479,992 |  |  |  | 23,136 |  |  |  | 6,032,063 |
Total gross carrying amount |  |  | 5,447,804 |  |  |  | 86,251 |  |  |  | 485,252 |  |  |  | 23,136 |  |  |  | 6,042,443 |
Allowance for impairment losses |  |  | (77,521 | ) |  |  | (22,378 | ) |  |  | (193,759 | ) |  |  | (2,185 | ) |  |  | (295,843 | )
Carrying amount as at 31 December 2024 |  |  | 5,370,283 |  |  |  | 63,873 |  |  |  | 291,493 |  |  |  | 20,951 |  |  |  | 5,746,600 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Due from banks |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 29,652 |  |  |  | - |  |  |  | - |  |  |  | 29,652 |
Investment grade (BBB+ - BBB-) |  |  | 1,031 |  |  |  | - |  |  |  | - |  |  |  | 1,031 |
Investment grade (BB+ - B-) |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | 6 |
Total gross carrying amount |  |  | 30,689 |  |  |  | - |  |  |  | - |  |  |  | 30,689 |
Allowance for impairment losses |  |  | (6 | ) |  |  | - |  |  |  | - |  |  |  | (6 | )
Carrying amount as at 31 December 2023 |  |  | 30,683 |  |  |  | - |  |  |  | - |  |  |  | 30,683 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Due from banks |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 36,464 |  |  |  | - |  |  |  | - |  |  |  | 36,464 |
Investment grade (BBB+ - BBB-) |  |  | 1,328 |  |  |  | - |  |  |  | - |  |  |  | 1,328 |
Investment grade (Not rated) |  |  | 123 |  |  |  | - |  |  |  | - |  |  |  | 123 |
Total gross carrying amount |  |  | 37,915 |  |  |  | - |  |  |  | - |  |  |  | 37,915 |
Allowance for impairment losses |  |  | (7 | ) |  |  | - |  |  |  | - |  |  |  | (7 | )
Carrying amount as at 31 December 2024 |  |  | 37,908 |  |  |  | - |  |  |  | - |  |  |  | 37,908 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Investment debt securities |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 33,681 |  |  |  | - |  |  |  | - |  |  |  | 33,681 |
Investment grade (BBB+ - BBB-) |  |  | 1,335,500 |  |  |  | - |  |  |  | - |  |  |  | 1,335,500 |
Non-Investment grade (BB+ - B-) |  |  | 4,037 |  |  |  | - |  |  |  | - |  |  |  | 4,037 |
Not rated |  |  | - |  |  |  | 2,322 |  |  |  | 1,188 |  |  |  | 3,510 |
Сarrying amount as at 31 December 2023 |  |  | 1,373,218 |  |  |  | 2,322 |  |  |  | 1,188 |  |  |  | 1,376,728 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Investment debt securities |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 36,415 |  |  |  | - |  |  |  | - |  |  |  | 36,415 |
Investment grade (BBB+ - BBB-) |  |  | 1,373,391 |  |  |  | - |  |  |  | - |  |  |  | 1,373,391 |
Non-Investment grade (BB+ - B-) |  |  | 4,957 |  |  |  | - |  |  |  | - |  |  |  | 4,957 |
Not rated |  |  | 70,614 |  |  |  | 567 |  |  |  | 3,261 |  |  |  | 74,442 |
Сarrying amount as at 31 December 2024 |  |  | 1,485,377 |  |  |  | 567 |  |  |  | 3,261 |  |  |  | 1,489,205 |
Disclosure of detailed information about financial instruments [text block] | The Group uses an internal rating model to classify individually significant loans to customers in different risk categories:
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers that are individually assessed for impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Grades: Low to fair risk |  |  | 5,669 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5,669 |
Grade: Impaired |  |  | - |  |  |  | - |  |  |  | 6,718 |  |  |  | - |  |  |  | 6,718 |
Loans to customers that are collectively assessed for impairment |  |  | 4,042,809 |  |  |  | 55,804 |  |  |  | 356,985 |  |  |  | 10,504 |  |  |  | 4,466,102 |
Total gross carrying amount |  |  | 4,048,478 |  |  |  | 55,804 |  |  |  | 363,703 |  |  |  | 10,504 |  |  |  | 4,478,489 |
Allowance for impairment losses |  |  | (59,939 | ) |  |  | (16,290 | ) |  |  | (166,042 | ) |  |  | (261 | ) |  |  | (242,532 | )
Carrying amount as at 31 December 2023 |  |  | 3,988,539 |  |  |  | 39,514 |  |  |  | 197,661 |  |  |  | 10,243 |  |  |  | 4,235,957 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | POCI |  |  | Total |
Loans to customers that are individually assessed for impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Grades: Low to fair risk |  |  | 5,120 |  |  | - |  |  | - |  |  | - |  |  |  | 5,120 |
Grade: Impaired |  | - |  |  | - |  |  |  | 5,260 |  |  | - |  |  |  | 5,260 |
Loans to customers that are collectively assessed for impairment |  |  | 5,442,684 |  |  |  | 86,251 |  |  |  | 479,992 |  |  |  | 23,136 |  |  |  | 6,032,063 |
Total gross carrying amount |  |  | 5,447,804 |  |  |  | 86,251 |  |  |  | 485,252 |  |  |  | 23,136 |  |  |  | 6,042,443 |
Allowance for impairment losses |  |  | (77,521 | ) |  |  | (22,378 | ) |  |  | (193,759 | ) |  |  | (2,185 | ) |  |  | (295,843 | )
Carrying amount as at 31 December 2024 |  |  | 5,370,283 |  |  |  | 63,873 |  |  |  | 291,493 |  |  |  | 20,951 |  |  |  | 5,746,600 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Due from banks |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 29,652 |  |  |  | - |  |  |  | - |  |  |  | 29,652 |
Investment grade (BBB+ - BBB-) |  |  | 1,031 |  |  |  | - |  |  |  | - |  |  |  | 1,031 |
Investment grade (BB+ - B-) |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | 6 |
Total gross carrying amount |  |  | 30,689 |  |  |  | - |  |  |  | - |  |  |  | 30,689 |
Allowance for impairment losses |  |  | (6 | ) |  |  | - |  |  |  | - |  |  |  | (6 | )
Carrying amount as at 31 December 2023 |  |  | 30,683 |  |  |  | - |  |  |  | - |  |  |  | 30,683 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Due from banks |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 36,464 |  |  |  | - |  |  |  | - |  |  |  | 36,464 |
Investment grade (BBB+ - BBB-) |  |  | 1,328 |  |  |  | - |  |  |  | - |  |  |  | 1,328 |
Investment grade (Not rated) |  |  | 123 |  |  |  | - |  |  |  | - |  |  |  | 123 |
Total gross carrying amount |  |  | 37,915 |  |  |  | - |  |  |  | - |  |  |  | 37,915 |
Allowance for impairment losses |  |  | (7 | ) |  |  | - |  |  |  | - |  |  |  | (7 | )
Carrying amount as at 31 December 2024 |  |  | 37,908 |  |  |  | - |  |  |  | - |  |  |  | 37,908 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Investment debt securities |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 33,681 |  |  |  | - |  |  |  | - |  |  |  | 33,681 |
Investment grade (BBB+ - BBB-) |  |  | 1,335,500 |  |  |  | - |  |  |  | - |  |  |  | 1,335,500 |
Non-Investment grade (BB+ - B-) |  |  | 4,037 |  |  |  | - |  |  |  | - |  |  |  | 4,037 |
Not rated |  |  | - |  |  |  | 2,322 |  |  |  | 1,188 |  |  |  | 3,510 |
Сarrying amount as at 31 December 2023 |  |  | 1,373,218 |  |  |  | 2,322 |  |  |  | 1,188 |  |  |  | 1,376,728 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 12-month ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
Investment debt securities |  |  |  |  |  |  |  |  |  |  |  |
High grade (A- and higher) |  |  | 36,415 |  |  |  | - |  |  |  | - |  |  |  | 36,415 |
Investment grade (BBB+ - BBB-) |  |  | 1,373,391 |  |  |  | - |  |  |  | - |  |  |  | 1,373,391 |
Non-Investment grade (BB+ - B-) |  |  | 4,957 |  |  |  | - |  |  |  | - |  |  |  | 4,957 |
Not rated |  |  | 70,614 |  |  |  | 567 |  |  |  | 3,261 |  |  |  | 74,442 |
Сarrying amount as at 31 December 2024 |  |  | 1,485,377 |  |  |  | 567 |  |  |  | 3,261 |  |  |  | 1,489,205 |
Loans to Customers |
Disclosure of detailed information about financial instruments [line items] |
Significant Changes in Gross Carrying Amount of Loans to Customers | The following tables refer to modified loans to customers where modification does not result in derecognition. Loans to customers (with allowance for impairment losses based on lifetime ECL) modified during the years ended 31 December 2023 and 2024:
|  | 2023 |  |  | 2024 |
Gross carrying amount of loans to customers that are impaired after modification but not NPL as at 1 January |  |  | 27,899 |  |  |  | 68,029 |
Gross carrying amount of modified loans to customers within period |  |  | 109,386 |  |  |  | 157,179 |
Loans to customers transferred to non impaired category (cured loans) |  |  | (42,268 | ) |  |  | (92,276 | )
Loans to customers transferred to NPL |  |  | (17,435 | ) |  |  | (33,178 | )
Repaid loans to customers |  |  | (9,553 | ) |  |  | (19,742 | )
Gross carrying amount of loans to customers that are impaired after modification but not NPL as at 31 December |  |  | 68,029 |  |  |  | 80,012 |

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