Provision Expense (Tables)

12 Months Ended

Dec. 31, 2023

Notes and other explanatory information [abstract]

Summary of Movements in Loss Allowance

The movements in loss allowance were as follows:

	Loans to customers									Due from banks			Financial assets at FVTOCI								Cash and cash equivalents			Other assets			Contin- gencies			Total
	Stage 1			Stage 2			Stage 3			Stage 1			Stage 1			Stage 2		Stage 3			Stage 1			Stage 3			Stage 1
Loss allowance as at 31 December 2020		40,062			7,674			74,153			26			374			-		2,564			3			2,058			28			126,942
Changes in provisions
-Transfer to Stage 1		5,556			(1,145	)		(4,411	)		-			-			-		-			-			-			-			-
-Transfer to Stage 2		(335	)		832			(497	)		-			-			-		-			-			-			-			-
-Transfer to Stage 3		(2,033	)		(4,723	)		6,756			-			-			-		-			-			-			-			-
Net changes, resulting from changes    in credit risk parameters		(8,490	)		9,608			16,509			(8	)		(54	)		-		278			(2	)		2,392			(14	)		20,219
New assets issued		54,379			-			-			-			8			-		-			-			-			-			54,387
Repaid assets (except for write off)		(25,096	)		(1,664	)		(13,265	)		-			(198	)		-		-			-			-			-			(40,223	)
Total effect on Consolidated    Statements of Profit or Loss		20,793			7,944			3,244			(8	)		(244	)		-		278			(2	)		2,392			(14	)		34,383
Write-off, net of recoveries		-			-			(11,458	)		-			-			-		(180	)		-			(605	)		4			(12,239	)
Foreign exchange difference		-			-			4			1			-			-		-			-			1			-			6
As at 31 December 2021		64,043			10,582			67,791			19			130			-		2,662			1			3,846			18			149,092

	Loans to customers									Due from banks			Financial assets at FVTOCI								Cash and cash equivalents		Other assets			Contin- gencies		Total
	Stage 1			Stage 2			Stage 3			Stage 1			Stage 1			Stage 2		Stage 3			Stage 1		Stage 3			Stage 1
Loss allowance as at 31 December 2021		64,043			10,582			67,791			19			130			-		2,662			1		3,846			18		149,092
Changes in provisions
-Transfer to Stage 1		3,544			(1,138	)		(2,406	)		-			-			-		-			-		-			-		-
-Transfer to Stage 2		(6,970	)		7,208			(238	)		-			(3	)		3		-			-		-			-		-
-Transfer to Stage 3		(13,854	)		(7,014	)		20,868			-			-			-		-			-		-			-		-
Net changes, resulting from changes    in credit risk parameters		(14,545	)		4,429			33,307			(14	)		3			653		-			2		1,348			21		25,204
New assets issued		65,888			-			-			-			10			-		-			-		-			-		65,898
Repaid assets (except for write off)		(30,502	)		(2,282	)		(11,485	)		-			(58	)		-		-			-		-			-		(44,327	)
Modification effect		-			-			8,435			-			-			-		-			-		-			-		8,435
Total effect on Consolidated    Statements of Profit or Loss		20,841			2,147			30,257			(14	)		(45	)		653		-			2		1,348			21		55,210
Write-off, net of recoveries		-			-			19,029			-			-			-		-			-		(80	)		-		18,949
Reclassification of financial assets		-			-			-			-			-			-		(2,662	)		-		2,662			-		-
Foreign exchange difference		-			-			12			1			-			-		-			-		18			-		31
As at 31 December 2022		67,604			11,785			135,313			6			82			656		-			3		7,794			39		223,282

	Loans to customers											Due from banks		Financial assets at FVTOCI								Cash and cash equivalents		Other assets			Contin- gencies			Total
	Stage 1			Stage 2			Stage 3			POCI		Stage 1		Stage 1			Stage 2			Stage 3		Stage 1		Stage 3			Stage 1
Loss allowance as at 31 December    2022		67,604			11,785			135,313					6		82			656			-		3		7,794			39			223,282
Changes in provisions
-Transfer to Stage 1		15,923			(1,448	)		(14,475	)		-		-		-			-			-		-		-			-			-
-Transfer to Stage 2		(10,396	)		16,184			(5,788	)		-		-		(1	)		1			-		-		-			-			-
-Transfer to Stage 3		(25,126	)		(5,745	)		30,871			-		-		-			(530	)		530		-		-			-			-
Net changes, resulting from changes    in credit risk parameters		(25,885	)		(2,531	)		61,320			261		-		5			31			606		20		2,060			(4	)		35,883
New assets issued		75,077			-			-			-		-		28			-			-		-		-			-			75,105
Repaid assets (except for write off)		(37,258	)		(1,955	)		(12,662	)		-		-		-			-			-		-		-			-			(51,875	)
Modification effect		-			-			20,521			-		-		-			-			-		-		-			-			20,521
Total effect on Consolidated    Statements of Profit or Loss		11,934			(4,486	)		69,179			261		-		33			31			606		20		2,060			(4	)		79,634
Write-off, net of recoveries		-			-			(49,055	)		-		-		-			-			-		-		(4,214	)		-			(53,269	)
Foreign exchange difference		-			-			(3	)		-		-		-			-			-		-		-			-			(3	)
As at 31 December 2023		59,939			16,290			166,042			261		6		114			158			1,136		23		5,640			35			249,644