XML 101 R81.htm IDEA: XBRL DOCUMENT v3.25.0.1
Provision Expense - Summary of Movements in Loss Allowance (Details) - KZT (₸)
₸ in Millions
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance ₸ 249,644 ₸ 223,282 ₸ 149,092
Transfers 41,013 35,883 25,204
New assets issued 86,237 75,105 65,898
Repaid assets (except for write off) (46,927) (51,875) (44,327)
Modification effect 33,634 20,521 8,435
Total effect on Consolidated Statements of Profit or Loss 113,957 79,634 55,210
Write-off, net of recoveries (57,952) (53,269) 18,949
Foreign exchange difference (9) (3) 31
Loss Allowance 305,640 249,644 223,282
Financial assets at FVTOCI | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 114 82 130
Transfers 195 5 3
New assets issued 142 28 10
Repaid assets (except for write off)     (58)
Total effect on Consolidated Statements of Profit or Loss 337 33 (45)
Loss Allowance 451 114 82
Financial assets at FVTOCI | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 158 656  
Transfers (18) 31 653
Total effect on Consolidated Statements of Profit or Loss (18) 31 653
Loss Allowance 140 158 656
Financial assets at FVTOCI | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 1,136   2,662
Transfers (549) 606  
Total effect on Consolidated Statements of Profit or Loss (549) 606  
Reclassification of financial assets     (2,662)
Loss Allowance 587 1,136  
Financial assets at FVTOCI | Transfer to Stage 2 | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers   (1) (3)
Financial assets at FVTOCI | Transfer to Stage 2 | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers   1 3
Financial assets at FVTOCI | Transfer to Stage 3 | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers   (530)  
Financial assets at FVTOCI | Transfer to Stage 3 | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers   530  
Loans to Customers      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 261    
Transfers 1,924 261  
Total effect on Consolidated Statements of Profit or Loss 1,924 261  
Loss Allowance 2,185 261  
Loans to Customers | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 59,939 67,604 64,043
Transfers (27,598) (25,885) (14,545)
New assets issued 86,095 75,077 65,888
Repaid assets (except for write off) (32,139) (37,258) (30,502)
Total effect on Consolidated Statements of Profit or Loss 26,358 11,934 20,841
Loss Allowance 77,521 59,939 67,604
Loans to Customers | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 16,290 11,785 10,582
Transfers (1,896) (2,531) 4,429
Repaid assets (except for write off) (1,455) (1,955) (2,282)
Total effect on Consolidated Statements of Profit or Loss (3,351) (4,486) 2,147
Loss Allowance 22,378 16,290 11,785
Loans to Customers | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 166,042 135,313 67,791
Transfers 65,061 61,320 33,307
Repaid assets (except for write off) (13,333) (12,662) (11,485)
Modification effect 33,634 20,521 8,435
Total effect on Consolidated Statements of Profit or Loss 85,362 69,179 30,257
Write-off, net of recoveries (56,973) (49,055) 19,029
Foreign exchange difference (9) (3) 12
Loss Allowance 193,759 166,042 135,313
Loans to Customers | Transfer to Stage 1 | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers 27,424 15,923 3,544
Loans to Customers | Transfer to Stage 1 | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (3,919) (1,448) (1,138)
Loans to Customers | Transfer to Stage 1 | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (23,505) (14,475) (2,406)
Loans to Customers | Transfer to Stage 2 | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (11,051) (10,396) (6,970)
Loans to Customers | Transfer to Stage 2 | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers 20,608 16,184 7,208
Loans to Customers | Transfer to Stage 2 | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (9,557) (5,788) (238)
Loans to Customers | Transfer to Stage 3 | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (25,149) (25,126) (13,854)
Loans to Customers | Transfer to Stage 3 | Stage 2      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers (7,250) (5,745) (7,014)
Loans to Customers | Transfer to Stage 3 | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Transfers 32,399 30,871 20,868
Due from Banks | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 6 6 19
Transfers 1   (14)
Total effect on Consolidated Statements of Profit or Loss 1   (14)
Foreign exchange difference     1
Loss Allowance 7 6 6
Cash and cash equivalents | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 23 3 1
Transfers 19 20 2
Total effect on Consolidated Statements of Profit or Loss 19 20 2
Loss Allowance 42 23 3
Other assets | Stage 3      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 5,640 7,794 3,846
Transfers 3,909 2,060 1,348
Total effect on Consolidated Statements of Profit or Loss 3,909 2,060 1,348
Write-off, net of recoveries (979) (4,214) (80)
Reclassification of financial assets     2,662
Foreign exchange difference     18
Loss Allowance 8,570 5,640 7,794
Contingencies | Stage 1      
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]      
Loss Allowance 35 39 18
Transfers (35) (4) 21
Total effect on Consolidated Statements of Profit or Loss ₸ (35) (4) 21
Loss Allowance   ₸ 35 ₸ 39