Disclosure Of Material Accounting Policy Information [Text Block]

CB First Investment Bank AD - Filing #6020851

Concept	2021-01-01 to 2021-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for business combinations [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for derecognition of financial instruments [text block]	viii
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for earnings per share [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for fee and commission income and expense [text block]
Description of accounting policy for financial guarantees [text block]
Description of accounting policy for financial instruments [text block]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	iv
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for impairment of financial assets [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Description of accounting policy for leases [text block]
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for interest income and expense [text block]
Description of accounting policy for investment property [text block]
Description of accounting policy for offsetting of financial instruments [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for reclassification of financial instruments [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for repurchase and reverse repurchase agreements [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for termination benefits [text block]
Description of accounting policy for transactions with non-controlling interests [text block]