Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
2. MATERIAL ACCOUNTING POLICY INFORMATION
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| Description of accounting policy for collateral [text block] |
Repossessed collateral.
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| 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
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| Description of accounting policy for depreciation expense [text block] |
Depreciation.
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| Description of accounting policy for derecognition of financial instruments [text block] |
Financial assets- derecognition and modification.
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| Description of accounting policy for derivative financial instruments [text block] |
Derivative financial instruments.
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| Description of accounting policy for dividends [text block] |
Dividends.
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| Description of accounting policy for earnings per share [text block] |
Earnings per share.
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| Description of accounting policy for employee benefits [text block] |
Staff costs and related contributions.
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| Description of accounting policy for fee and commission income and expense [text block] |
Fee and commission income.
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| Description of accounting policy for financial assets [text block] |
Financial assets – classification and subsequent measurement – measurement categories.
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| Description of accounting policy for financial instruments [text block] |
Initial recognition of financial instruments
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities – measurement categories.
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| Description of accounting policy for foreign currency translation [text block] |
Foreign currency translation.
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| Description of accounting policy for functional currency [text block] |
Presentation currency.
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| Description of accounting policy for goodwill [text block] |
Business combinations and goodwill accounting.
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| Description of accounting policy for impairment of financial assets [text block] |
Financial assets impairment – expected credit loss (ECL) allowance.
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| Description of accounting policy for impairment of non-financial assets [text block] |
Premises and equipment.
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| Description of accounting policy for income tax [text block] |
Income taxes.
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| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] |
Insurance contracts.
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
Investments in debt securities.
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| Description of accounting policy for issued capital [text block] |
Share capital.
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| Description of accounting policy for leases [text block] |
Finance lease receivables.
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| Description of accounting policy for intangible assets other than goodwill [text block] |
Intangible assets.
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| Description of accounting policy for interest income and expense [text block] |
Income and expense recognition.
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| Description of accounting policy for investment in associates [text block] |
Associates.
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| Description of accounting policy for investment property [text block] |
Investment property.
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| Description of accounting policy for reclassification of financial instruments [text block] |
Financial assets – reclassification.
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| Description of accounting policy for reinsurance [text block] |
Reinsurance contracts held.
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| 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.
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| Description of accounting policy for segment reporting [text block] |
Segment reporting.
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| Description of accounting policy for share-based payment transactions [text block] |
Share based payments.
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| Description of accounting policy for subsidiaries [text block] |
Consolidated financial statements.
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| Description of accounting policy for transactions with non-controlling interests [text block] |
Purchases and sales of non-controlling interests.
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