Disclosure Of Material Accounting Policy Information [Text Block]

TBC Bank Group PLC - Filing #5822713

Concept	2024-01-01 to 2024-12-31	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—	2. MATERIAL ACCOUNTING POLICY INFORMATION AND OTHER EXPLANATORY INFORMATION
Description of accounting policy for collateral [text block]	—	Repossessed collateral.
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 and amortisation.
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 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 instruments [text block]	—	Initial recognition of financial instruments.
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]	—	Business combinations and goodwill accounting.
Description of accounting policy for impairment of financial assets [text block]	—	Financial assets impairment – expected credit loss (ECL) allowance.
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 contracts
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 – expected credit loss (ECL) Allowance.
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 property [text block]	—	Investment property.
Description of accounting policy for property, plant and equipment [text block]	—	Premises and equipment.
Description of accounting policy for reinsurance [text block]	—	Reinsurance contracts held.
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]	—	Purchases and sales of non-controlling interests.
Description of accounting policy for treasury shares [text block]	Treasury shares	—