Provision Expense

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

The movements in loss allowance were as follows:


	Loans to customers									Due from banks			Financial assets at FVTOCI								Cash and cash equivalents		Other assets			Contin- gencies		Total
	Stage 1			Stage 2			Stage 3			Stage 1			Stage 1			Stage 2		Stage 3			Stage 1		Stage 3			Stage 1
Loss allowance as at 31 December 2021		64,043			10,582			67,791			19			130			-		2,662			1		3,846			18		149,092
Changes in provisions
-Transfer to Stage 1	3,544				(1,138	)		(2,406	)		-			-			-		-			-		-			-		-
-Transfer to Stage 2	(6,970)				7,208			(238	)		-			(3	)		3		-			-		-			-		-
-Transfer to Stage 3	(13,854)				(7,014	)		20,868			-			-			-		-			-		-			-		-
Net changes, resulting from changes in credit risk parameters		(14,545	)		4,429			33,307			(14	)		3			653		-			2		1,348			21		25,204
New assets issued		65,888			-			-			-			10			-		-			-		-			-		65,898
Repaid assets (except for write off)		(30,502	)		(2,282	)		(11,485	)		-			(58	)		-		-			-		-			-		(44,327	)
Modification effect		-			-			8,435			-			-			-		-			-		-			-		8,435
Total effect on Consolidated Statements of Profit or Loss		20,841			2,147			30,257			(14	)		(45	)		653		-			2		1,348			21		55,210
Write-off, net of recoveries		-			-			19,029			-			-			-		-			-		(80	)		-		18,949
Reclassification of financial assets		-			-			-			-			-			-		(2,662	)		-		2,662			-		-
Foreign exchange difference		-			-			12			1			-			-		-			-		18			-		31

As at 31 December 2022		67,604			11,785			135,313			6			82			656		-			3		7,794			39		223,282

Net changes, resulting from changes in credit risk parameters include decrease of provisions due to partial repayment of loans.

As at 31 December 2022, 2023 and 2024, the allowance for impairment losses on financial assets at FVTOCI of KZT 738 million, KZT 1,408 million and KZT 1,178 million, respectively, is included in the ‘Revaluation reserve/(deficit) of financial assets and other reserves’ within equity.

Reclassification of financial assets from financial assets carried at FVTOCI to other assets relates to the bonds, which have matured, but not repaid as at 31 December 2022.


	Loans to customers											Due from banks		Financial assets at FVTOCI								Cash and cash equivalents		Other assets			Contin- gencies			Total
	Stage 1			Stage 2			Stage 3			POCI		Stage 1		Stage 1			Stage 2			Stage 3		Stage 1		Stage 3			Stage 1
Loss allowance as at 31 December 2022		67,604			11,785			135,313					6		82			656			-		3		7,794			39			223,282
Changes in provisions
-Transfer to Stage 1		15,923			(1,448	)		(14,475	)		-		-		-			-			-		-		-			-			-
-Transfer to Stage 2		(10,396	)		16,184			(5,788	)		-		-		(1	)		1			-		-		-			-			-
-Transfer to Stage 3		(25,126	)		(5,745	)		30,871			-		-		-			(530	)		530		-		-			-			-
Net changes, resulting from changes in credit risk parameters		(25,885	)		(2,531	)		61,320			261		-		5			31			606		20		2,060			(4	)		35,883
New assets issued		75,077			-			-			-		-		28			-			-		-		-			-			75,105
Repaid assets (except for write off)		(37,258	)		(1,955	)		(12,662	)		-		-		-			-			-		-		-			-			(51,875	)
Modification effect		-			-			20,521			-		-		-			-			-		-		-			-			20,521
Total effect on Consolidated Statements of Profit or Loss		11,934			(4,486	)		69,179			261		-		33			31			606		20		2,060			(4	)		79,634
Write-off, net of recoveries		-			-			(49,055	)		-		-		-			-			-		-		(4,214	)		-			(53,269	)
Foreign exchange difference		-			-			(3	)		-		-		-			-			-		-		-			-			(3	)

As at 31 December 2023		59,939			16,290			166,042			261		6		114			158			1,136		23		5,640			35			249,644


	Loans to customers											Due from banks		Financial assets at FVTOCI								Cash and cash equivalents		Other assets			Contin- gencies			Total
	Stage 1			Stage 2			Stage 3			POCI		Stage 1		Stage 1		Stage 2			Stage 3			Stage 1		Stage 3			Stage 1
Loss allowance as at 31 December 2023		59,939			16,290			166,042		261			6		114		158			1,136			23		5,640			35			249,644
Changes in provisions
-Transfer to Stage 1		27,424			(3,919	)		(23,505	)		-		-		-		-			-			-		-			-			-
-Transfer to Stage 2		(11,051	)		20,608			(9,557	)		-		-		-		-			-			-		-			-			-
-Transfer to Stage 3		(25,149	)		(7,250	)		32,399			-		-		-		-			-			-		-			-			-
Net changes, resulting from changes in credit risk parameters		(27,598	)		(1,896	)		65,061			1,924		1		195		(18	)		(549	)		19		3,909			(35	)		41,013
New assets issued		86,095			-			-			-		-		142		-			-			-		-			-			86,237
Repaid assets (except for write off)		(32,139	)		(1,455	)		(13,333	)		-		-		-		-			-			-		-			-			(46,927	)
Modification effect		-			-			33,634			-		-		-		-			-			-		-			-			33,634
Total effect on Consolidated Statements of Profit or Loss		26,358			(3,351	)		85,362			1,924		1		337		(18	)		(549	)		19		3,909			(35	)		113,957
Write-off, net of recoveries		-			-			(56,973	)		-		-		-		-			-			-		(979	)		-			(57,952	)
Foreign exchange difference		-			-			(9	)		-		-		-		-			-			-		-			-			(9	)

As at 31 December 2024		77,521			22,378			193,759			2,185		7		451		140			587			42		8,570			-			305,640