Disclosure Of Material Accounting Policy Information [Text Block]

TBC Bank Group PLC - Filing #1876460

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for business combinations [text block]	Disposals of subsidiaries, associates or joint ventures.
Description of accounting policy for business combinations and goodwill [text block]	Business combinations and goodwill accounting.
Description of accounting policy for collateral [text block]	Repossessed collateral.
Description of accounting policy for contingent liabilities and contingent assets [text block]	Uncertain tax positions.
Description of accounting policy for deferred income tax [text block]	Deferred income tax is provided using the balance sheet liability method for tax loss carry forwards and temporary
Description of accounting policy for depreciation expense [text block]	Depreciation.
Description of accounting policy for derecognition of financial instruments [text block]	Financial assets- derecognition and modification.
Description of accounting policy for derivative financial instruments [text block]	Derivative financial instruments.
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents.
Description of accounting policy for dividends [text block]	Dividends.
Description of accounting policy for earnings per share [text block]	Earnings per share.
Description of accounting policy for employee benefits [text block]	Staff costs and related contributions.
Description of accounting policy for fee and commission income and expense [text block]	Fee and commission income.
Description of accounting policy for financial assets [text block]	Financial assets – classification and subsequent measurement – measurement categories.
Description of accounting policy for financial guarantees [text block]	Financial guarantees.
Description of accounting policy for financial instruments [text block]	Financial instruments – key measurement terms.
Description of accounting policy for financial liabilities [text block]	Financial liabilities – measurement categories.
Description of accounting policy for foreign currency translation [text block]	Foreign currency translation.
Description of accounting policy for functional currency [text block]	Presentation currency.
Description of accounting policy for goodwill [text block]	Goodwill.
Description of accounting policy for impairment of financial assets [text block]	Financial assets impairment – expected credit loss (ECL) allowance.
Description of accounting policy for impairment of non-financial assets [text block]	Premises and equipment.
Description of accounting policy for income tax [text block]	Income taxes.
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	Insurance and reinsurance receivables.
Description of accounting policy for investments other than investments accounted for using equity method [text block]	Investments in debt securities.
Description of accounting policy for issued capital [text block]	Share capital.
Description of accounting policy for leases [text block]	Finance lease receivables.
Description of accounting policy for loans and receivables [text block]	Loans and advances to customers.
Description of accounting policy for intangible assets other than goodwill [text block]	Intangible assets.
Description of accounting policy for interest income and expense [text block]	Income and expense recognition.
Description of accounting policy for investment in associates [text block]	Associates.
Description of accounting policy for investment property [text block]	Investment property.
Description of accounting policy for offsetting of financial instruments [text block]	Offsetting.
Description of accounting policy for provisions [text block]	Provisions for liabilities and charges.
Description of accounting policy for reclassification of financial instruments [text block]	Financial assets – reclassification
Description of accounting policy for repurchase and reverse repurchase agreements [text block]	Sale and repurchase agreements.
Description of accounting policy for restricted cash and cash equivalents [text block]	Mandatory cash balances with the National Bank of Georgia and the Central Bank of Uzbekistan .
Description of accounting policy for segment reporting [text block]	Segment reporting.
Description of accounting policy for share-based payment transactions [text block]	Share based payments
Description of accounting policy for subsidiaries [text block]	Consolidated financial statements.
Description of accounting policy for transactions with non-controlling interests [text block]	Restatement to recognise the redemption liability for put option with non-controlling interest.