Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
|
| Description of accounting policy for cash flows [text block] |
1.o
|
| Description of accounting policy for deferred income tax [text block] |
1.n
|
| Description of accounting policy for derecognition of financial instruments [text block] |
1.f.11
|
| Description of accounting policy for employee benefits [text block] |
1.k
|
| Description of accounting policy for fair value measurement [text block] |
1.f.10
|
| Description of accounting policy for fee and commission income and expense [text block] |
Commissions
|
| Description of accounting policy for financial assets [text block] |
1.f.1
|
| Description of accounting policy for financial instruments [text block] |
1.f
|
| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
1.f.7
|
| Description of accounting policy for foreign currency translation [text block] |
Conversion des comptes en devises étrangères
|
| Description of accounting policy for goodwill [text block] |
1.b.4
|
| Description of accounting policy for hedging [text block] |
1.f.9
|
| Description of accounting policy for impairment of financial assets [text block] |
1.f.5
|
| Description of accounting policy for impairment of non-financial assets [text block] |
Tests de dépréciation d’un ensemble homogène de métiers
|
| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] |
1.g
|
| Description of accounting policy for issued capital [text block] |
1.f.8
|
| Description of accounting policy for leases [text block] |
1.i
|
| Description of accounting policy for interest income and expense [text block] |
1.e.1
|
| Description of accounting policy for investment in associates [text block] |
Influence notable
|
| Description of accounting policy for investments in joint ventures [text block] |
Contrôle conjoint
|
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
1.j
|
| Description of accounting policy for offsetting of financial instruments [text block] |
1.f.12
|
| Description of accounting policy for property, plant and equipment [text block] |
1.h
|
| Description of accounting policy for provisions [text block] |
1.m
|
| Description of accounting policy for recognition of revenue [text block] |
Les commissions perçues au titre de prestations de services bancaires et assimilés (à l’exception de celles relevant du taux d’intérêt effectif), les revenus de promotion immobilière ainsi que les revenus de prestations de services connexes à des contrats de location entrent dans le champ d’application d’IFRS 15 « Produits des activités ordinaires tirés des contrats avec les clients ».
|
| Description of accounting policy for reinsurance [text block] |
Traitement de la réassurance
|
| Description of accounting policy for repurchase and reverse repurchase agreements [text block] |
Opérations de pension et prêts/emprunts de titres
|
| Description of accounting policy for share-based payment transactions [text block] |
1.l
|
| Description of accounting policy for subsidiaries [text block] |
Contrôle exclusif
|
| Description of accounting policy for treasury shares [text block] |
Instruments de capitaux propres
|