Provision Expense (Tables)

12 Months Ended

Dec. 31, 2025

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			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

	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 2023		59,939			16,290			166,042			261		6		114		158			1,136			23		5,640			35			249,644
Changes in provisions
-Transfer to Stage 1		27,424			(3,919	)		(23,505	)		–		–		–		–			–			–		–			–			–
-Transfer to Stage 2		(11,051	)		20,608			(9,557	)		–		–		–		–			–			–		–			–			–
-Transfer to Stage 3		(25,149	)		(7,250	)		32,399			–		–		–		–			–			–		–			–			–
Net changes, resulting from changes    in credit risk parameters		(27,598	)		(1,896	)		65,061			1,924		1		195		(18	)		(549	)		19		3,909			(35	)		41,013
New assets issued		86,095			–			–			–		–		142		–			–			–		–			–			86,237
Repaid assets (except for write off)		(32,139	)		(1,455	)		(13,333	)		–		–		–		–			–			–		–			–			(46,927	)
Modification effect		–			–			33,634			–		–		–		–			–			–		–			–			33,634
Total effect on Consolidated    Statements of Profit or Loss		26,358			(3,351	)		85,362			1,924		1		337		(18	)		(549	)		19		3,909			(35	)		113,957
Write-off, net of recoveries		–			–			(56,973	)		–		–		–		–			–					(979	)		–			(57,952	)
Foreign exchange difference		–			–			(9	)		–		–		–		–			–			–		–			–			(9	)
As at 31 December 2024		77,521			22,378			193,759			2,185		7		451		140			587			42		8,570			–			305,640

	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 2024		77,521			22,378			193,759			2,185			7		451			140			587			42		8,570			–		305,640
Changes in provisions
-Transfer to Stage 1		31,006			(3,095	)		(27,911	)		–			–		–			–			–			–		–			–		–
-Transfer to Stage 2		(11,830	)		18,565			(6,735	)		–			–		–			–			–			–		–			–		–
-Transfer to Stage 3		(26,981	)		(13,731	)		40,712			–			–		–			–			–			–		–			–		–
Net changes, resulting from changes    in credit risk parameters		(39,150	)		3,189			118,230			(702	)		1		(42	)		(81	)		(166	)		4		3,600			–		84,883
New assets issued		78,682			–			–			–			–		22			–			–			–		–			–		78,704
Repaid assets (except for write off)		(35,531	)		(1,966	)		(12,576	)		–			–		(95	)		–			–			–		–			–		(50,168	)
Modification effect		–			–			48,232			–			–		–			–			–			–		–			–		48,232
Total effect on Consolidated Statements of Profit or Loss		4,001			1,223			153,886			(702	)		1		(115	)		(81	)		(166	)		4		3,600			–		161,651
Write-off, net of recoveries		–			–			(85,959	)		–			–		–			–			–			–					–		(85,959	)
On acquisition of subsidiary		539			856			2,783			–			–		–			–			–			–		(162	)		–		4,016
Other changes		(94	)		(135	)		(582	)		–			–		–			–			–			–		450			–		(361	)
Foreign exchange difference		–			–			105			–			–		–			–			–			–		–			–		105
As at 31 December 2025		74,162			26,061			270,058			1,483			8		336			59			421			46		12,458			–		385,092