Fair Value of Financial Instruments (Restated) (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of fair value measurement of assets [line items]

Schedule of Reconciliation of Level 3 Fair Value Measurements of Financial Assets

The reconciliation of Level 3 fair value measurements of financial assets is presented as follows:

	Fair value through other comprehensive income
	Unquoted debt securities		Total
1 January 2023		-		-
Total gains or losses:
- in profit or loss		-		-
- in other comprehensive income		-		-
Purchases		-		-
Issues		-		-
Disposals/settlements		-		-
Transfer into level 3		2,322		2,322
Transfers out of level 3		-		-
31 December 2023		2,322		2,322

Schedule of Impact of Restatements

The impact of restatements is as follows:

Financial assets	Fair value hierarchy	2022 (as previously reported)		Adjustment			2022 (restated)
Non-derivative financial assets at FVTOCI    (Note 11)	Level 1		838,260		(837,024	)		1,236
Non-derivative financial assets at FVTOCI    (Note 11)	Level 2		237,948		837,024			1,074,972

Fair value Recurring

Disclosure of fair value measurement of assets [line items]

Schedule of Fair Value Financial Assets and Financial Liabilities Measured at Fair Value

The following table gives information about how the fair values of these financial assets and financial liabilities are determined (in particular, the valuation technique(s) and inputs used).

Financial assets/ financial liabilities	2022		2023		Fair value hierarchy	Valuation technique(s) and key input(s)
Non-derivative financial    assets at FVTOCI    (Note 11)		1,236		3,968	Level 1	Quoted prices in an active market.
Non-derivative financial    assets at FVTOCI    (Note 11)		1,074,972		1,370,806	Level 2	Quoted prices in markets that are not active.
Non-derivative financial    assets at FVTOCI    (Note 11)		-		2,322	Level 3	DCF method with weighted average discount ratio 18.3%
Unlisted equity    investments classified    as financial    assets at FVTOCI		34		34	Level 3	Adjusted net assets based on most recent published financial statements of unlisted companies with discount for marketability and liquidity. Discount ratios varies from 10% to 30%.
Derivative financial    assets (Note 11)		30		642	Level 2	DCF method. Future cash flows are estimated based on forward exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.
Derivative financial    liabilities (Note 19)		147		1,165	Level 2	DCF method. Future cash flows are estimated based on forward exchange rates (from observable forward exchange rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

Fair Value Non Recurring

Disclosure of fair value measurement of assets [line items]

Schedule of Fair Value Financial Assets and Financial Liabilities Measured at Fair Value

Except as detailed in the following table, management of the Group considers that the carrying amount of financial assets and financial liabilities recognized in the consolidated financial statements approximate their fair values.

	2022
	Carrying amount		Fair value		Fair value hierarchy
Due from banks		25,668		25,234	Level 2
Loans to customers		3,154,810		3,192,581	Level 3
Due to banks		16,432		16,400	Level 2
Customer accounts		4,000,690		3,899,302	Level 2
Debt securities issued		140,378		133,825	Level 2
Subordinated debt		67,608		63,500	Level 2

	2023
	Carrying amount		Fair value		Fair value hierarchy
Due from banks		30,683		30,048	Level 2
Loans to customers		4,235,957		4,230,722	Level 3
Due to banks		154		154	Level 2
Customer accounts		5,441,456		5,382,189	Level 2
Debt securities issued		99,468		96,666	Level 2
Subordinated debt		62,369		60,895	Level 2