Other Assets

12 Months Ended

Dec. 31, 2024

Disclosure of Other Assets [Abstract]

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.