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. Summary of material
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| Description of accounting policy for borrowings [text block] |
2.24. Borrowings, deposits, and
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| Description of accounting policy for business combinations [text block] |
2.7. A combination of entities or
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| Description of accounting policy for business combinations and goodwill [text block] |
2.5. Business combinations,
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| Description of accounting policy for collateral [text block] |
f) Credit protection policy
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
2.27. Contingent liabilities and
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| Description of accounting policy for deferred income tax [text block] |
Deferred income tax is calculated using the balance
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| Description of accounting policy for depreciation expense [text block] |
Depreciation is calculated on a straight-line basis over
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| Description of accounting policy for derecognition of financial instruments [text block] |
d) Derecognition
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
g) Derivative financial instruments and
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
2.23. Cash and cash equivalents
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| Description of accounting policy for dividends [text block] |
Dividends on ordinary shares
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| Description of accounting policy for earnings per share [text block] |
Earnings per share are calculated by dividing the net
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| Description of accounting policy for employee benefits [text block] |
2.30. Employee benefits
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| Description of accounting policy for fair value measurement [text block] |
f) Fair value measurement principles
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| Description of accounting policy for fee and commission income and expense [text block] |
2.10. Fee and commission income
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| Description of accounting policy for financial assets [text block] |
Financial assets
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| Description of accounting policy for financial guarantees [text block] |
Financial and non-financial guarantees
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| Description of accounting policy for financial instruments [text block] |
2.12. Financial instruments
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
a) Classification and measurement
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
2.8. Foreign currency translation
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| Description of accounting policy for functional currency [text block] |
Functional and presentation currency
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| Description of accounting policy for goodwill [text block] |
Goodwill is measured as the excess of the aggregate of
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| Description of accounting policy for impairment of assets [text block] |
After initial
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| Description of accounting policy for impairment of financial assets [text block] |
2.13. Allowances for financial assets
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| Description of accounting policy for impairment of non-financial assets [text block] |
Each year, NLB Group assesses whether there are
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| Description of accounting policy for income tax [text block] |
2.28. Taxes
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| Description of accounting policy for issued capital [text block] |
2.32. Share capital
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| Description of accounting policy for leases [text block] |
2.22. Accounting for leases
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
2.21. Non-current assets and
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| Description of accounting policy for intangible assets and goodwill [text block] |
2.19. Intangible assets
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| Description of accounting policy for interest income and expense [text block] |
2.9. Interest income and expenses
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| Description of accounting policy for investment in associates and joint ventures [text block] |
2.6. Investments in subsidiaries,
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| Description of accounting policy for investment property [text block] |
2.20. Investment properties
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| Description of accounting policy for offsetting of financial instruments [text block] |
2.16. Offsetting
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| Description of accounting policy for property, plant and equipment [text block] |
2.18. Property and equipment
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| Description of accounting policy for provisions [text block] |
2.26. Provisions
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| Description of accounting policy for reclassification of financial instruments [text block] |
b) Reclassification
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| Description of accounting policy for repurchase and reverse repurchase agreements [text block] |
2.17. Sale and repurchase
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| Description of accounting policy for segment reporting [text block] |
2.33. Segment reporting
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| Description of accounting policy for share-based payment transactions [text block] |
2.31. Share-based payment
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| Description of accounting policy for taxes other than income tax [text block] |
A tax on financial services is a tax on fees, paid for
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| Description of accounting policy for termination benefits [text block] |
According to legislation, employees retire after they
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| Description of accounting policy for transactions with non-controlling interests [text block] |
Non-controlling interests are
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| Description of accounting policy for treasury shares [text block] |
Treasury shares
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