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Investment Securities and Derivatives (Tables)

12 Months Ended

Dec. 31, 2024

Investment securities and derivatives [abstract]

Summary of Investments 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

Summary of Financial Assets at FVTOCI

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

Summary of Grading of Debt Securities

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

Summary of Financial Assets at FVTPL

Financial assets at FVTPL comprise:

		2023				2024
Derivative financial instruments			642				17,149
Total financial assets at FVTPL			642				17,149

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- Definition

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]]

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