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Investment Securities and Derivatives | 12 Months Ended
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Dec. 31, 2024
Investment securities and derivatives [abstract] |
Investment Securities and Derivatives | 11. Investment securities and derivatives Investment securities and derivatives comprise:
|  | 2023 |  |  | 2024 |
Total financial assets at FVTOCI |  |  | 1,377,130 |  |  |  | 1,489,682 |
Total financial assets at FVTPL |  |  | 642 |  |  |  | 17,149 |
Total investment securities and derivatives |  |  | 1,377,772 |  |  |  | 1,506,831 |
Financial assets at FVTOCI comprise:
|  | 2023 |  |  | 2024 |
Debt securities |  |  | 1,376,728 |  |  |  | 1,489,205 |
Equity investments |  |  | 402 |  |  |  | 477 |
Total financial assets at FVTOCI |  |  | 1,377,130 |  |  |  | 1,489,682 |
|  | Interest rate, % |  | 2023 |  |  | Interest rate, % |  |  | 2024 |
Debt securities |  |  |  |  |  |  |  |  |  |  |
Bonds of the Ministry of Finance of the Republic of Kazakhstan |  | 0.60-16.70 |  |  | 930,726 |  |  | 0.60-16.70 |  |  |  | 1,192,962 |
Corporate bonds |  | 2.00-15.88 |  |  | 252,946 |  |  | 2.00-15.88 |  |  |  | 292,364 |
Sovereign bonds of foreign countries |  | 0.63-3.50 |  |  | 1,687 |  |  | 0.63-4.13 |  |  |  | 3,475 |
Discount notes of the NBRK |  | 14.44 |  |  | 191,369 |  |  |  | 14.62 |  |  |  | 404 |
Total debt securities |  |  |  |  | 1,376,728 |  |  |  |  |  |  | 1,489,205 |
Debt securities 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 and are graded as follows:
|  | A- and higher |  |  | BBB+ to BBB- |  |  | BB+ to B- |  |  | Not rated |  |  | Total |
Debt securities as at 31 December 2023 |  |  | 33,681 |  |  |  | 1,335,500 |  |  |  | 4,037 |  |  |  | 3,510 |  |  |  | 1,376,728 |
Debt securities as at 31 December 2024 |  |  | 36,415 |  |  |  | 1,373,391 |  |  |  | 4,957 |  |  |  | 74,442 |  |  |  | 1,489,205 |
Financial assets at FVTPL comprise:
|  | 2023 |  |  | 2024 |
Derivative financial instruments |  |  | 642 |  |  |  | 17,149 |
Total financial assets at FVTPL |  |  | 642 |  |  |  | 17,149 |
As at 31 December 2024, financial assets at FVTPL included swap and spot instruments of KZT 4,923 million (2023: KZT 642 million) with a notional amount of KZT 139,659 million (2023: KZT 165,555 million) and forwards of KZT 12,226 (2023: KZT Nil) with a notional amount of KZT 274,327 (2023: KZT Nil). As at 31 December 2024, financial liabilities at FVTPL included swap and spot instruments of KZT 133 million (2023: KZT 187 million) with a notional amount of KZT 139,696 million (2023: KZT 164,686 million) and forwards of KZT 129 million (2023: KZT 978 million) with a notional amount of KZT 269,387 million (2023: KZT 14,739 million) and are disclosed in Note 19. As at 31 December 2023 and 2024, investment securities were not pledged or restricted, except for bonds of the Ministry of Finance of the Republic of Kazakhstan, notes of NBRK and corporate bonds pledged under repurchase agreements with other banks totaling KZT 154 million and KZT 24,474 million, respectively.

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- Definition The entire disclosure of investment securities and derivatives explanatory. + References No definition available. + Details
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- Definition Investment securities and derivatives + References No definition available. + Details
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