Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
2
|
| Description of accounting policy for borrowings [text block] |
2
|
| Description of accounting policy for business combinations [text block] |
2
|
| Description of accounting policy for business combinations and goodwill [text block] |
2
|
| Description of accounting policy for cash flows [text block] |
2
|
| Description of accounting policy for collateral [text block] |
f) Credit protection policy
|
| Description of accounting policy for contingent liabilities and contingent assets [text block] |
2
|
| Description of accounting policy for deferred income tax [text block] |
Deferred income tax is calculated using the balance
|
| Description of accounting policy for depreciation expense [text block] |
Depreciation is calculated on a straight-line basis over
|
| Description of accounting policy for derecognition of financial instruments [text block] |
d) Derecognition
|
| Description of accounting policy for dividends [text block] |
Dividends on ordinary shares
|
| Description of accounting policy for earnings per share [text block] |
Earnings per share are calculated by dividing the net
|
| Description of accounting policy for employee benefits [text block] |
2
|
| Description of accounting policy for fair value measurement [text block] |
f) Fair value measurement principles
|
| Description of accounting policy for fee and commission income and expense [text block] |
2
|
| Description of accounting policy for financial assets [text block] |
Financial assets
|
| Description of accounting policy for financial guarantees [text block] |
Financial and non-financial guarantees
|
| Description of accounting policy for financial instruments [text block] |
2
|
| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
a)
|
| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
|
| Description of accounting policy for foreign currency translation [text block] |
2
|
| Description of accounting policy for functional currency [text block] |
Functional and presentation currency
|
| Description of accounting policy for goodwill [text block] |
Goodwill is measured as the excess of the aggregate
|
| Description of accounting policy for hedging [text block] |
g) Derivative financial instruments and
|
| Description of accounting policy for impairment of assets [text block] |
After initial
|
| Description of accounting policy for impairment of financial assets [text block] |
2
|
| Description of accounting policy for impairment of non-financial assets [text block] |
Each year, NLB Group assesses whether there are
|
| Description of accounting policy for income tax [text block] |
2
|
| Description of accounting policy for issued capital [text block] |
2
|
| Description of accounting policy for leases [text block] |
2
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
2
|
| Description of accounting policy for interest income and expense [text block] |
2
|
| Description of accounting policy for investment in associates and joint ventures [text block] |
2
|
| Description of accounting policy for investment property [text block] |
2
|
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
2
|
| Description of accounting policy for offsetting of financial instruments [text block] |
2
|
| Description of accounting policy for property, plant and equipment [text block] |
2
|
| Description of accounting policy for provisions [text block] |
2
|
| Description of accounting policy for reclassification of financial instruments [text block] |
b) Reclassification
|
| Description of accounting policy for repurchase and reverse repurchase agreements [text block] |
2
|
| Description of accounting policy for segment reporting [text block] |
2
|
| Description of accounting policy for taxes other than income tax [text block] |
A tax on financial services is a tax on fees, paid for
|
| Description of accounting policy for termination benefits [text block] |
According to legislation, employees retire after they
|
| Description of accounting policy for transactions with non-controlling interests [text block] |
Non-controlling interests are
|
| Description of accounting policy for transactions with related parties [text block] |
8
|
| Description of accounting policy for treasury shares [text block] |
Treasury shares
|