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Transactions with Related Parties | 12 Months Ended
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Dec. 31, 2024
Related party transactions [abstract] |
Transactions with Related Parties | 23. Transactions with related parties In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form. The Group had the following transactions outstanding with related parties:
|  | 2023 |  |  | 2024 |
|  | Transactions with related parties |  |  | Total category as per financial statements captions |  |  | Transactions with related parties |  |  | Total category as per financial statements captions |
Consolidated statements of financial position |  |  |  |  |  |  |  |  |  |  |  |
Loans to customers |  |  | 2,435 |  |  |  | 4,478,489 |  |  |  | 1,103 |  |  |  | 6,042,443 |
- entities controlled by the key management personnel of the Group |  |  | 2,435 |  |  |  |  |  |  | 1,103 |  |  |  |
Allowance for impairment losses on loans to customers |  |  | (2 | ) |  |  | (242,532 | ) |  |  | - |  |  |  | (295,843 | )
- entities controlled by the key management personnel of the Group |  |  | (2 | ) |  |  |  |  |  | - |  |  |  |
Other assets |  |  | 1,196 |  |  |  | 135,598 |  |  |  | 1,955 |  |  |  | 139,696 |
- entities controlled by the key management personnel of the Group |  |  | 1,196 |  |  |  |  |  |  | 1,955 |  |  |  |
Customer accounts |  |  | 15,259 |  |  |  | 5,441,456 |  |  |  | 12,120 |  |  |  | 6,561,950 |
- entities controlled by the key management personnel of the Group |  |  | 9,526 |  |  |  |  |  |  | 2,846 |  |  |  |
- key management personnel of the Group |  |  | 5,662 |  |  |  |  |  |  | 9,146 |  |  |  |
- other related parties |  |  | 71 |  |  |  |  |  |  | 128 |  |  |  |
Other liabilities |  |  | 5,050 |  |  |  | 115,272 |  |  |  | 963 |  |  |  | 104,350 |
- entities controlled by the key management personnel of the Group |  |  | 5,004 |  |  |  |  |  |  | 963 |  |  |  |
- key management personnel of the Group |  |  | 46 |  |  |  |  |  |  | - |  |  |  |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Transactions with related parties |  |  | Total category as per financial statements caption |  |  | Transactions with related parties |  |  | Total category as per financial statements caption |  |  | Transactions with related parties |  |  | Total category as per financial statements caption |
Consolidated Statements of Profit or Loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net fee revenue |  |  | - |  |  |  | 679,782 |  |  |  | 4,161 |  |  |  | 987,967 |  |  |  | 4,378 |  |  |  | 1,275,125 |
- entities controlled by the key management personnel of the Group |  |  | - |  |  |  |  |  |  | 4,008 |  |  |  |  |  |  | 4,215 |  |  |  |
- key management personnel of the Group |  |  | - |  |  |  |  |  |  | 153 |  |  |  |  |  |  | 162 |  |  |  |
- other related parties |  |  | - |  |  |  |  |  |  | - |  |  |  |  |  |  | 1 |  |  |  |
Interest revenue |  |  | 314 |  |  |  | 574,426 |  |  |  | 259 |  |  |  | 833,516 |  |  |  | 202 |  |  |  | 1,082,668 |
- other related parties |  |  | 314 |  |  |  |  |  |  | 259 |  |  |  |  |  |  | 202 |  |  |  |
Other gains/(losses) |  |  | - |  |  |  | 16,384 |  |  |  | 2 |  |  |  | 23,200 |  |  |  | - |  |  |  | 11,229 |
- entities controlled by the key management personnel of the Group |  |  | - |  |  |  |  |  |  | 2 |  |  |  |  |  |  | - |  |  |  |
COSTS AND OPERATING EXPENSES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expenses |  |  | (403 | ) |  |  | (278,676 | ) |  |  | (544 | ) |  |  | (478,010 | ) |  |  | (609 | ) |  |  | (616,116 | )
- entities controlled by the key management personnel of the Group |  |  | (176 | ) |  |  |  |  |  | (507 | ) |  |  |  |  |  | (25 | ) |  |  |
- key management personnel of the Group |  |  | (19 | ) |  |  |  |  |  | (34 | ) |  |  |  |  |  | (582 | ) |  |  |
- other related parties |  |  | (208 | ) |  |  |  |  |  | (3 | ) |  |  |  |  |  | (2 | ) |  |  |
Transaction expenses |  |  | - |  |  |  | (22,188 | ) |  |  | (137 | ) |  |  | (27,470 | ) |  |  | (153 | ) |  |  | (29,494 | )
- entities controlled by the key management personnel of the Group |  |  | - |  |  |  |  |  |  | (137 | ) |  |  |  |  |  | (153 | ) |  |  |
Cost of goods and services |  |  | - |  |  |  | (82,747 | ) |  |  | (5,129 | ) |  |  | (166,356 | ) |  |  | (6,445 | ) |  |  | (303,858 | )
- entities controlled by the key management personnel of the Group |  |  | - |  |  |  |  |  |  | (5,129 | ) |  |  |  |  |  | (6,445 | ) |  |  |
During the years ended 31 December 2022, 2023 and 2024, transaction expenses attributable to loans to customers and paid to entities controlled by the key management personnel of the Group, were KZT 4,862 million, KZT 5,748 million and KZT Nil, respectively. Up until its acquisition in October 2023, Kolesa Group was an entity controlled by the key management personnel of the Group and was a party to an agreement, under which we were paying fees to Kolesa Group for car loans generated on Kolesa’s car classifieds platform, which are presented as transaction expenses attributable to loans to customers in the table above. For the year ended 31 December 2023 and 2024, the total value of goods purchased from entities controlled by the key management personnel was KZT 4,310 million and KZT 6,336 million, respectively, from which KZT 3,906 million and KZT 3,215 million, respectively, recognised in cost of goods and services and remaining in inventory. For the year ended 31 December 2023 and 2024, the total value of equipment and other assets purchased from entities controlled by the key management personnel was KZT Nil and KZT 970 million, respectively. For the year ended 31 December 2023 and 2024, the Group acquired from entities controlled by the key management personnel a commercial property for KZT 4,779 million and KZT 2,245 million, respectively and a land plot for KZT 1,665 million and KZT Nil, respectively. Compensation to directors and other members of key management is presented as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Transactions with related parties |  |  | Total category as per financial statements caption |  |  | Transactions with related parties |  |  | Total category as per financial statements caption |  |  | Transactions with related parties |  |  | Total category as per financial statements caption |
Employee benefits |  |  | (800 | ) |  |  | (68,509 | ) |  |  | (535 | ) |  |  | (86,326 | ) |  |  | (438 | ) |  |  | (104,522 | )
Share-based compensation |  |  | (7,298 | ) |  |  | (19,984 | ) |  |  | (4,815 | ) |  |  | (20,859 | ) |  |  | (1,816 | ) |  |  | (16,963 | )

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