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Other Assets | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of Other Assets [Abstract] |
Other Assets | 14. Other assets
|  | 2023 |  |  | 2024 |
Other financial assets: |  |  |  |  |  |
Settlement with brokers |  |  | 30,687 |  |  |  | 24,853 |
Receivables from VISA and Master Card |  |  | 4,159 |  |  |  | 2,782 |
Prepayments for customers online transactions |  |  | 3,947 |  |  |  | 594 |
Other |  |  | 7,502 |  |  |  | 8,824 |
Total other financial assets |  |  | 46,295 |  |  |  | 37,053 |
Less: allowance for impairment losses (Note 7) |  |  | (4,761 | ) |  |  | (7,260 | )
Total net other financial assets |  |  | 41,534 |  |  |  | 29,793 |
Other non-financial assets: |  |  |  |  |  |
Prepayments for goods and services |  |  | 23,339 |  |  |  | 55,683 |
Goodwill (Note 13) |  |  | 34,078 |  |  |  | 17,438 |
Investment property |  |  | 16,065 |  |  |  | 14,619 |
Inventory |  |  | 14,370 |  |  |  | 16,195 |
Taxes receivable |  |  | 6,433 |  |  |  | 5,818 |
Other |  |  | 658 |  |  |  | 1,460 |
Total other non-financial assets |  |  | 94,943 |  |  |  | 111,213 |
Less: allowance for impairment losses |  |  | (879 | ) |  |  | (1,310 | )
Total net other non-financial assets |  |  | 94,064 |  |  |  | 109,903 |
Total other assets |  |  | 135,598 |  |  |  | 139,696 |
Movements in allowances for impairment losses of other assets are disclosed in Note 7. Investment property movement is presented as follows:
|  | 2023 |  |  | 2024 |
Cost |  |  |  |  |  |
As at 1 January |  |  | 17,954 |  |  |  | 17,328 |
Additions |  |  | 21 |  |  |  | 19 |
Disposals |  |  | (647 | ) |  |  | (1,433 | )
As at 31 December |  |  | 17,328 |  |  |  | 15,914 |
Accumulated depreciation |  |  |  |  |  |
As at 1 January |  |  | (1,125 | ) |  |  | (1,263 | )
Depreciation charge |  |  | (219 | ) |  |  | (210 | )
Disposals |  |  | 81 |  |  |  | 178 |
As at 31 December |  |  | (1,263 | ) |  |  | (1,295 | )
Net book value |  |  | 16,065 |  |  |  | 14,619 |
As at 31 December 2023 and 2024, the fair value of investment property was KZT 21,187 million and KZT 19,968 million, respectively. In measuring fair value of the Group’s investment property, the measurements were categorized into Level 3.

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