Notes And Other Explanatory Information [Abstract]

Komercni Banka A.S. - Filing #6018189

Concept	2024-01-01 to 2024-12-31
Notes and other explanatory information [abstract]
Disclosure of allowance for credit losses [text block]	Cost of risk
Disclosure of associates [text block]	The main activities of the Bank’s associated undertakings as of 31 December 2024:
Disclosure of authorisation of financial statements [text block]	These Consolidated Financial Statements were approved by the Board of Directors on 28 February 2025.
Disclosure of basis of consolidation [text block]	Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]	The Consolidated Financial Statements presented for the year ended 31 December 2024 are prepared on the basis of current best estimates. The management of the Group believes that these present a true and fair view of the Group’s financial results and financial position using all relevant and available information as of the financial statements date.
Disclosure of cash and bank balances at central banks [text block]	Cash and current balances with central banks
Disclosure of cash flow statement [text block]	Composition of cash and cash equivalents as reported in the Statement of Cash Flows
Disclosure of changes in accounting policies [text block]	Application of new and revised IFRS Accounting Standards
Disclosure of collateral [text block]	Broken out below are the types of collateral held in support of loans and advances to customers as stated in the Consolidated Statement of Financial Position as of 31 December 2024:
Disclosure of commitments [text block]	Commitments arising from the issuance of guarantees
Disclosure of contingent liabilities [text block]	Commitments and contingent liabilities
Disclosure of deferred taxes [text block]	Deferred tax
Disclosure of deposits from customers [text block]	Financial liabilities at amortised cost
Disclosure of dividends [text block]	Dividends declared during 2024
Disclosure of earnings per share [text block]	Earnings per share
Disclosure of entity's operating segments [text block]	Segment reporting
Disclosure of events after reporting period [text block]	Post balance sheet events
Disclosure of fair value of financial instruments [text block]	Estimated fair value of assets and liabilities not revalued at fair value
Disclosure of financial instruments held for trading [text block]	Financial assets and other assets held for trading at fair value through profit or loss
Disclosure of financial liabilities held for trading [text block]	Financial liabilities held for trading at fair value through profit or loss
Disclosure of financial risk management [text block]	Risk management and financial instruments
Disclosure of general and administrative expense [text block]	General and administrative expenses
Disclosure of going concern [text block]	Going concern
Disclosure of goodwill [text block]	Goodwill
Disclosure of impairment of assets [text block]	Depreciation, amortisation, and impairment of operating assets
Disclosure of information about employees [text block]	Personnel expenses
Disclosure of intangible assets [text block]	Intangible assets
Disclosure of investments other than investments accounted for using equity method [text block]	Financial assets at fair value through other comprehensive income
Disclosure of leases [text block]	‘General and administrative expenses’
Disclosure of liquidity risk [text block]	Liquidity risk
Disclosure of loans and advances to customers [text block]	Financial assets at amortised cost
Disclosure of market risk [text block]	Market risk
Disclosure of material accounting policy information [text block]	Principal accounting policies
Disclosure of non-controlling interests [text block]	Main financial information about subsidiaries within which the Group holds non-controlling interests:
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	Assets held for sale
Disclosure of objectives, policies and processes for managing capital [text block]	Capital management
Disclosure of other liabilities [text block]	Accruals and other liabilities
Disclosure of other operating income [text block]	Other income
Disclosure of prepayments and other assets [text block]	Prepayments, accrued income, and other assets
Disclosure of provisions [text block]	‘Personnel expenses’
Disclosure of related party [text block]	Related parties
Disclosure of repurchase and reverse repurchase agreements [text block]	The total amount of loans due from the CNB and other banks under reverse repurchase transactions was CZK 292,907 million (2023: CZK 366,364 million).
Disclosure of research and development expense [text block]	During the year ended 31 December 2024, the Group spent CZK 294 million (2023: CZK 239 million) on research and development through a charge to
Disclosure of revenue [text block]	Net interest income
Disclosure of revenue from contracts with customers [text block]	Net fee and commission income
Disclosure of share capital, reserves and other equity interest [text block]	Share capital
Disclosure of share-based payment arrangements [text block]	Indexed bonuses
Disclosure of subordinated liabilities [text block]	Subordinated and senior non-preferred debt
Disclosure of subsidiaries [text block]	The main activities of the Bank’s subsidiary companies as of 31 December 2024:
Disclosure of tax receivables and payables [text block]	Income tax
Disclosure of trading income (expense) [text block]	Net profit/(loss) on financial operations
Disclosure of treasury shares [text block]	The Bank’s share capital, entered in the Register of Companies on 11 February 2000, totals CZK 19,004,926,000 and consists of 190,049,260 ordinary bearer shares issued as uncertificated securities with nominal value of CZK 100 each (ISIN: CZ0008019106). The number of shares authorised is the same as the number of shares issued. The share capital is fully paid up.