XML 96 R67.htm IDEA: XBRL DOCUMENT v3.21.2
Interests in associates and joint ventures - Key assumptions in value in use calculation (Details) - Bank of Communications Co., Limited
6 Months Ended 12 Months Ended
Jun. 30, 2021
Dec. 31, 2020
Disclosure of associates [line items]    
Long-term profit growth rate 3.00% 3.00%
Long-term asset growth rate 3.00% 3.00%
Discount rate 10.59% 11.37%
Expected credit losses as a percentage of customer advances in the long term 0.88% 0.88%
Cost-income ratio 36.10%  
Effective tax rate in the long-term 16.80% 16.80%
Capital adequacy ratio 12.50% 11.50%
Tier 1 capital adequacy ratio 9.50% 9.50%
Long-term profit growth rate    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil 0.22%  
Long-term asset growth rate    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (0.19%)  
Discount rate    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (0.27%)  
Expected credit losses as a percentage of customer advances    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (0.03%)  
Risk-weighted assets as a percentage of total assets    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (1.45%)  
Operating income growth rate    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil 0.39%  
Cost-income ratio    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (0.87%)  
Long-term effective tax rate    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (2.28%)  
Capital requirements – capital adequacy ratio    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (0.30%)  
Capital requirements – tier 1 capital adequacy ratio    
Disclosure of associates [line items]    
Changes to key assumption to reduce headroom to nil (1.99%)  
Minimum    
Disclosure of associates [line items]    
Discount rate 9.50% 10.30%
Expected credit losses as a percentage of customer advances in the short to medium term 0.98% 0.98%
Risk-weighted assets as a percentage of total assets 61.00% 61.00%
Operating Income Ratio 4.40% 3.50%
Cost-income ratio   36.30%
Effective tax rate in the short to medium-term 10.00% 7.80%
Maximum    
Disclosure of associates [line items]    
Discount rate 15.00% 15.00%
Expected credit losses as a percentage of customer advances in the short to medium term 1.10% 1.22%
Risk-weighted assets as a percentage of total assets 62.00% 62.00%
Operating Income Ratio 6.30% 6.70%
Cost-income ratio   36.80%
Effective tax rate in the short to medium-term 14.30% 16.50%
Risk-weighted assets as a percentage of total assets    
Disclosure of associates [line items]    
Risk-weighted assets as a percentage of total assets 61.00% 61.00%