Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowings [text block] |
Loans and borrowings
|
| Description of accounting policy for business combinations [text block] |
Business combinations are accounted for using the acquisition method as at the acquisition date, which is the date on which control is
|
| Description of accounting policy for business combinations and goodwill [text block] |
Business combinations and goodwill
|
| Description of accounting policy for cash flows [text block] |
Cash generating units
|
| Description of accounting policy for contingent liabilities and contingent assets [text block] |
Contingent liabilities are possible obligations arising from past events, whose existence will be confirmed only by uncertain future events, or
|
| Description of accounting policy for deferred income tax [text block] |
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the
|
| Description of accounting policy for derivative financial instruments [text block] |
Derivative financial assets
|
| Description of accounting policy for discontinued operations [text block] |
Discontinued operations
|
| Description of accounting policy for dividends [text block] |
Dividends
|
| Description of accounting policy for employee benefits [text block] |
Defined contribution pension schemes
|
| Description of accounting policy for exceptional items [text block] |
Exceptional items
|
| Description of accounting policy for fair value measurement [text block] |
Fair value of acquired loan book
|
| Description of accounting policy for fee and commission income and expense [text block] |
Agent commission – home credit – placed into administration on 15 March 2022
|
| Description of accounting policy for finance costs [text block] |
Finance costs
|
| Description of accounting policy for financial assets [text block] |
Financial assets
|
| Description of accounting policy for financial instruments [text block] |
Financial instruments
|
| Description of accounting policy for financial liabilities [text block] |
Financial liabilities and equity
|
| Description of accounting policy for goodwill [text block] |
Goodwill is an intangible asset and is measured as the excess of the fair value of the consideration over the fair value of the acquired identifiable
|
| Description of accounting policy for income tax [text block] |
Taxation
|
| Description of accounting policy for leases [text block] |
Leases
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
Intangible assets
|
| Description of accounting policy for investment in associates [text block] |
Investments
|
| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
|
| Description of accounting policy for provisions [text block] |
Provisions
|
| Description of accounting policy for recognition of revenue [text block] |
Revenue recognition
|
| Description of accounting policy for restricted cash and cash equivalents [text block] |
Cash and cash equivalents
|
| 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 trade and other receivables [text block] |
Trade and other receivables
|
| Description of accounting policy for treasury shares [text block] |
Repurchase of share capital (own shares)
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