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KZTK 2023-12-31 FY — report review

Status: OK — неполно — см. пустые метрики ниже; Currency: KZT; Amounts unit: millions; Forms: ✓ ✓ ✓

Дата публикации отчёта: Не сохранена для этого периода — укажите financial_report_date в строке (EDGAR filingDate, KASE change_date или manual_catalog).

Full financial report: Отчёт (PDF)

PDF: Открыть PDF отчёта (первичный документ)

Чтобы заново выполнить поиск форм и превью из PDF, откройте эту ссылку Основная ссылка запускает пересчёт в фоне: панель статуса, затем готовая страница. Тяжёлый режим с refresh по умолчанию тоже в фоне (иначе прокси даёт 502). &sync=1 — только для одного долгого синхронного ответа (не рекомендуется). Можно ?refresh=1, ?recalc=1, ?nocache=1 или ?recompute=1. (дождаться в браузере: синхронное обновление)

По умолчанию — быстрый просмотр (таблица метрик и номера страниц форм), чтобы прокси не отваливался по таймауту. Полные превью и таблицы — ?heavy=1.

Сопоставление метрик (значение → evidence)

Значения метрик приведены к единицам дашборда, где это применимо; в колонке evidence — сохранённый фрагмент из текстового слоя PDF или OCR на этапе извлечения.

Структура чистого долга (аренда включена, IFRS 16)

Statement pages (discovery)

Ниже — последняя полная реконструкция форм (сканы PDF + таблицы + проверки субитогов), сохранённая после запуска с ?heavy=1. Откройте тяжёлый режим, чтобы пересчитать, если менялись PDF, discovery или извлечение. полные превью и таблицы (?heavy=1).

Превью страниц и восстановленные таблицы

Подсветка Жёлтая строка — совпадение с evidence; оранжевая ячейка — точное число, взятое для метрики (наведите на строку). Выручка Опер. прибыль Аморт. и износ EBITDA Чистая прибыль cash debt_short debt_long Активы Капитал Операц. ДДС Инвест. ДДС

Зелёная / янтарная / красная полоса у подписи строки — итог/субитог, где сумма детальных строк сравнивается с числом в отчёте (эвристика). Под каждой таблицей — список проверок (Σ строк vs отчёт, статус).

P&L

Tables and checks run on 2 of 3 PDF pages for this form (timeout budget). Raise REPORT_REVIEW_HEAVY_RECON_PAGES for more.

P&L — PDF page 162

Camelot table (pages 162, primary page 162).

#	Joined label	Line item	2023	expected service dates have → cha…	costs in the reporting → period w…	are subject to significant → unce…	2022
0	320 Integrated Annual Report/2023 Annexes 321	320	Integrated Annual Report/2023				Annexes 321
1	The Group’s historical credit losses was created in the expected service dates have costs in the reporting are subject to significant thousand (at 31 December	The Group’s historical credit	losses was created in the	expected service dates have	costs in the reporting	are subject to significant	thousand (at 31 December
2	loss experience and forecast amount of KZT 17,628,662 changed. period when the related uncertainty. 2022: KZT 1,470,763 thousand ).	loss experience and forecast	amount of KZT 17,628,662	changed.	period when the related	uncertainty.	2022: KZT 1,470,763 thousand ).
3	of economic conditions may thousand (2022: of KZT environmental disturbance Further details are contained in	of economic conditions may	thousand (2022: of KZT		environmental disturbance		Further details are contained in
4	also not be representative of 18,309,842 thousand ) (Notes Contract liabilities occurs. Decommissioning costs The current portion of employee Note 41.	also not be representative of	18,309,842 thousand ) (Notes	Contract liabilities	occurs. Decommissioning costs	The current portion of employee	Note 41.
5	customer’s actual default in the 13, 16, 18 and 21). Changes are recorded at the discounted benefit obligations represents	customer’s actual default in the	13, 16, 18 and 21). Changes		are recorded at the discounted	benefit obligations represents
6	future. The information about in the economy, industry or Deferred revenues are value of expected liability the obligations which the Group Leases − estimating the	future. The information about	in the economy, industry or	Deferred revenues are	value of expected liability	the obligations which the Group	Leases − estimating the
7	the ECLs on the Group’s trade specific customer conditions recognized as contract liabilities settlement costs calculated is going to repay within the incremental borrowing rate	the ECLs on the Group’s trade	specific customer conditions	recognized as contract liabilities	settlement costs calculated	is going to repay within the	incremental borrowing rate
8	receivables is disclosed in would have impact to these and recognized over the using estimated cash flows and twelve months period since the	receivables is disclosed in	would have impact to these	and recognized over the	using estimated cash flows and	twelve months period since the
9	Note 16. allowances recorded in expected period of the customer recognized as part of the initial end of the annual reporting For those lease agreements,	Note 16.	allowances recorded in	expected period of the customer	recognized as part of the initial	end of the annual reporting	For those lease agreements,
10	the consolidated financial relationship. In making its cost of the particular asset. period. for which the Group cannot		the consolidated financial	relationship. In making its	cost of the particular asset.	period.	for which the Group cannot
11	For funds in credit institutions statements. judgments, management Cash flows are discounted at the readily determine the interest	For funds in credit institutions	statements.	judgments, management	Cash flows are discounted at the		readily determine the interest
12	(cash and cash equivalents, considered the detailed criteria current rate before tax, which In determining the appropriate rate implicit in the lease, it	(cash and cash equivalents,		considered the detailed criteria	current rate before tax, which	In determining the appropriate	rate implicit in the lease, it
13	bank deposits), the Group Significant financing for the recognition of revenues reflects risks inherent to the discount rate, management of uses its incremental borrowing	bank deposits), the Group	Significant financing	for the recognition of revenues	reflects risks inherent to the	discount rate, management of	uses its incremental borrowing
14	calculated expected credit component from contracts with customers decommissioning obligations. the Group considers the interest rate (IBR) to measure lease	calculated expected credit	component	from contracts with customers	decommissioning obligations.	the Group considers the interest	rate (IBR) to measure lease
15	losses based on the 12-month set out in IFRS 15, industry Unwinding of discount is rates of high-yield corporate liabilities. The IBR is the rate	losses based on the 12-month		set out in IFRS 15, industry	Unwinding of discount is	rates of high-yield corporate	liabilities. The IBR is the rate
16	period. The 12-month expected The Group concludes that practice and the Company’s bonds in respective currencies. of interest that the Group	period. The 12-month expected	The Group concludes that	practice and the Company’s		bonds in respective currencies.	of interest that the Group
17	credit losses is the portion of certain long-term contracts historical churn rate. expensed as incurred and would have to pay to borrow	credit losses is the portion of	certain long-term contracts	historical churn rate.	expensed as incurred and		would have to pay to borrow
18	lifetime expected credit losses contain significant financing recognised in the consolidated The mortality rate is based on over a similar term, and with	lifetime expected credit losses	contain significant financing		recognised in the consolidated	The mortality rate is based on	over a similar term, and with
19	that results from default events components due to the time Non-refundable upfront fees statement of comprehensive publicly available mortality a similar security, the funds	that results from default events	components due to the time	Non-refundable upfront fees	statement of comprehensive	publicly available mortality	a similar security, the funds
20	on a financial instrument that interval between the provision income as finance costs. The tables. Future salary increases necessary to obtain an asset of	on a financial instrument that	interval between the provision		income as finance costs. The	tables. Future salary increases	necessary to obtain an asset of
21	are possible within 12 months of the Group’s services to the Upfront fees received for estimated future costs of and pension increases are based a similar value to the right-of-	are possible within 12 months	of the Group’s services to the	Upfront fees received for	estimated future costs of	and pension increases are based	a similar value to the right-of-
22	after the reporting date. customer and the moment the activation and connection decommissioning are reviewed on expected future inflation use asset in a similar economic	after the reporting date.	customer and the moment the	activation and connection	decommissioning are reviewed	on expected future inflation	use asset in a similar economic
23	However, when there has been a customer pays for such services. to the fixed line and wireless annually and adjusted as rates. environment. The IBR therefore	However, when there has been a	customer pays for such services.	to the fixed line and wireless	annually and adjusted as	rates.	environment. The IBR therefore
24	significant increase in credit risk network that do not represent appropriate. Changes in the reflects what the Group “would	significant increase in credit risk		network that do not represent	appropriate. Changes in the		reflects what the Group “would
25	since origination, the allowance The transaction price for a separate earning process are estimated future costs, or in the Further details about employee have to pay”, which requires	since origination, the allowance	The transaction price for	a separate earning process are	estimated future costs, or in the	Further details about employee	have to pay”, which requires
26	will be based on the lifetime such contracts is discounted, recognized as contract liabilities discount rate applied, are added benefit obligations are estimation when no observable	will be based on the lifetime	such contracts is discounted,	recognized as contract liabilities	discount rate applied, are added	benefit obligations are	estimation when no observable
27	expected credit losses. using the rate that would and recognized over the to or deducted from the cost of contained in Note 25. rates are available or when they	expected credit losses.	using the rate that would	and recognized over the	to or deducted from the cost of	contained in Note 25.	rates are available or when they
28	be reflected in a separate expected period of the customer the asset. need to be adjusted to reflect		be reflected in a separate	expected period of the customer	the asset.		need to be adjusted to reflect
29	The Group considers that there financing transaction between relationship. In making its Taxes the terms and conditions of the	The Group considers that there	financing transaction between	relationship. In making its		Taxes	the terms and conditions of the
30	has been a significant increase the Group and its customers at judgments, management Employee benefit obligations lease. The Group estimates the	has been a significant increase	the Group and its customers at	judgments, management	Employee benefit obligations		lease. The Group estimates the
31	in credit risk when contractual contract inception, to take into considered the detailed criteria Deferred tax assets are IBR using observable inputs	in credit risk when contractual	contract inception, to take into	considered the detailed criteria		Deferred tax assets are	IBR using observable inputs
32	payments are more than 30 days consideration the significant for the recognition of revenues The Group uses actuarial recognised for unused tax (such as market interest rates)	payments are more than 30 days	consideration the significant	for the recognition of revenues	The Group uses actuarial	recognised for unused tax	(such as market interest rates)
33	past due. Also, it is considered financing component. from connection fees set out in valuation method for losses to the extent that it is when available and is required	past due. Also, it is considered	financing component.	from connection fees set out in	valuation method for	losses to the extent that it is	when available and is required
34	a financial asset in default IFRS 15, industry practice and measurement of the present probable that taxable profit to make certain entity-specific	a financial asset in default		IFRS 15, industry practice and	measurement of the present	probable that taxable profit	to make certain entity-specific
35	when contractual payment are Costs to obtain a contract the Company’s historical churn value of defined employee will be available against which estimates.	when contractual payment are	Costs to obtain a contract	the Company’s historical churn	value of defined employee	will be available against which	estimates.
36	90 days past due. However, in rate. As at 31 December 2023, benefit obligation and related the losses can be utilised.	90 days past due. However, in		rate. As at 31 December 2023,	benefit obligation and related	the losses can be utilised.
37	certain cases, the Group may The Group considers commission average customer relationship current service cost. This Significant management Fair value measurement of	certain cases, the Group may	The Group considers commission	average customer relationship	current service cost. This	Significant management	Fair value measurement of
38	also consider a financial asset to sales agents to be an period is assessed as 13 involves the use of demographic judgement is required to financial instruments	also consider a financial asset	to sales agents to be an	period is assessed as 13	involves the use of demographic	judgement is required to	financial instruments
39	to be in default when internal or additional cost to obtain a (thirteen) years for fixed line assumptions about the future determine the amount of	to be in default when internal or	additional cost to obtain a	(thirteen) years for fixed line	assumptions about the future	determine the amount of
40	external information indicates contract, and capitalizes such customers and 5 (five) years for characteristics of current deferred tax assets that can When the fair value of financial	external information indicates	contract, and capitalizes such	customers and 5 (five) years for	characteristics of current	deferred tax assets that can	When the fair value of financial
41	that the Group is unlikely costs as an asset on expenses internet customers. and former employees who be recognised, based upon the instruments and financial	that the Group is unlikely	costs as an asset on expenses	internet customers.	and former employees who	be recognised, based upon the	instruments and financial
42	to receive the outstanding under contracts with customers. are eligible for benefits likely timing and the level of liabilities recorded in the	to receive the outstanding	under contracts with customers.		are eligible for benefits	likely timing and the level of	liabilities recorded in the
43	contractual amounts in full The Group depreciates the Decommissioning liability (mortality, both during and after future taxable profits, together consolidated statement of	contractual amounts in full	The Group depreciates the	Decommissioning liability	(mortality, both during and after	future taxable profits, together	consolidated statement of
44	before taking into account any costs to obtain a contract with employment, rates of employee with future tax planning financial position cannot	before taking into account any	costs to obtain a contract with		employment, rates of employee	with future tax planning	financial position cannot
45	credit enhancements held by customers on a systematic basis, Decommissioning liabilities turnover, etc.) as well as strategies. be measured based on data	credit enhancements held by	customers on a systematic basis,	Decommissioning liabilities	turnover, etc.) as well as	strategies.	be measured based on data
46	the Group. which corresponds to the timing are recognized in respect of financial assumptions (discount in active markets, their fair	the Group.	which corresponds to the timing	are recognized in respect of	financial assumptions (discount		in active markets, their fair
47	of the provision of services to the estimated future costs of rate, future salary increases). As at 31 December 2023, value is measured using		of the provision of services to	the estimated future costs of	rate, future salary increases).	As at 31 December 2023,	value is measured using
48	Thus, as at 31 December 2023 customers. The Group reviews closure and restoration and for Due to the long-term nature of deferred tax assets of the Group valuation techniques including	Thus, as at 31 December 2023	customers. The Group reviews	closure and restoration and for	Due to the long-term nature of	deferred tax assets of the Group	valuation techniques including
49	provision for expected credit depreciation periods if the environmental rehabilitation these benefits, such estimates were equal to KZT 369,451 the discounted cash flow	provision for expected credit	depreciation periods if the	environmental rehabilitation	these benefits, such estimates	were equal to KZT 369,451	the discounted cash flow

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

P&L — PDF page 163

Camelot table (pages 163, primary page 163).

#	Joined label	Line item	Column 2	2023	Column 4	such as climate-related → legisla…	6. Material partly-owned subsidi…	subsidiary that has material non-…	Annexes 323 → This information is…
0	322 Integrated Annual Report/2023 Annexes 323	322		Integrated Annual Report/2023					Annexes 323
1	(DCF) model. The inputs to physical and transition risks. such as climate-related 6. Material partly-owned subsidiaries	(DCF) model. The inputs to		physical and transition risks.		such as climate-related	6. Material partly-owned subsidiaries
2	these models are taken from Even though the Group legislation and regulations	these models are taken from		Even though the Group		legislation and regulations
3	observable markets where believes its business model that may restrict the use of	observable markets where		believes its business model		that may restrict the use of
4	possible, but where this is not and products will still be assets or require significant	possible, but where this is not		and products will still be		assets or require significant
5	feasible, a degree of judgement viable after the transition capital expenditures; financial information of the Kcell JSC This information is based on	feasible, a degree of judgement		viable after the transition		capital expenditures;	financial information of the Kcell JSC		This information is based on
6	is required in establishing fair to a low-carbon economy, subsidiary that has material non- amounts before inter-company	is required in establishing fair		to a low-carbon economy,				subsidiary that has material non-	amounts before inter-company
7	values. Judgements include climate-related matters • Impairment of non-financial The following is a summary of controlling interests of 49%. eliminations.	values. Judgements include		climate-related matters	•	Impairment of non-financial	The following is a summary of controlling interests of 49%.	eliminations.
8	considerations of inputs such increase the uncertainty in assets. The value-in-use	considerations of inputs such		increase the uncertainty in		assets. The value-in-use
9	as liquidity risk, credit risk estimates and assumptions may be impacted in several	as liquidity risk, credit risk		estimates and assumptions		may be impacted in several
10	and volatility. Changes in underpinning several items different ways by transition	and volatility. Changes in		underpinning several items		different ways by transition
11	assumptions about these factors in the financial statements. risk in particular, such as	assumptions about these factors		in the financial statements.		risk in particular, such as
12	could affect the fair value Even though climate-related climate-related legislation Summarised consolidated statement of comprehensive income of Kcell:	could affect the fair value		Even though climate-related		climate-related legislation	Summarised consolidated statement of comprehensive income of Kcell:
13	reported in the consolidated risks might not currently and regulations and changes	reported in the consolidated		risks might not currently		and regulations and changes
14	financial statements. For more have a significant impact on in demand for the Group’s	financial statements. For more		have a significant impact on		in demand for the Group’s
15	In thousands of tenge 2023 2022						In thousands of tenge	2023	2022
16	details on the fair values refer to measurement, the Group is products;	details on the fair values refer to		measurement, the Group is		products;
17	Note 44. closely monitoring relevant Revenue from contracts with customers 223,747,312 219,002,382	Note 44.		closely monitoring relevant			Revenue from contracts with customers	223,747,312	219,002,382
18	changes and developments, • Decommissioning liability.			changes and developments,	•	Decommissioning liability.
19	Income from government grants 3,745,709 2,229,406						Income from government grants	3,745,709	2,229,406
20	Climate-related matters such as new climate-related The impact of climate-	Climate-related matters		such as new climate-related		The impact of climate-
21	Cost of sales (168,210,279) (149,370,828)						Cost of sales	(168,210,279)	(149,370,828)
22	legislation. related legislation and			legislation.		related legislation and
23	General and administrative expenses (8,810,772) (16,259,344)						General and administrative expenses	(8,810,772)	(16,259,344)
24	• The Group considers regulations is considered	• The Group considers				regulations is considered
25	climate-related matters in • Useful life of property, in estimating the timing Impairment of financial assets (5,702,317) (6,265,499)	climate-related matters in	•	Useful life of property,		in estimating the timing	Impairment of financial assets	(5,702,317)	(6,265,499)
26	estimates and assumptions, plant and equipment. When and future costs of Selling expenses (5,401,262) (2,713,999)	estimates and assumptions,		plant and equipment. When		and future costs of	Selling expenses	(5,401,262)	(2,713,999)
27	where appropriate. This reviewing the residual values decommissioning one of	where appropriate. This		reviewing the residual values		decommissioning one of
28	Finance costs (12,888,999) (9,269,786)						Finance costs	(12,888,999)	(9,269,786)
29	assessment includes a wide and expected useful lives of the Group’s manufacturing	assessment includes a wide		and expected useful lives of		the Group’s manufacturing
30	Finance income 5,339,139 4,349,947						Finance income	5,339,139	4,349,947
31	range of possible impacts assets, the Group considers facilities.	range of possible impacts		assets, the Group considers		facilities.
32	Net foreign exchange income (1,346,426) (32,355)						Net foreign exchange income	(1,346,426)	(32,355)
33	on the group due to both climate-related matters,	on the group due to both		climate-related matters,
34	Other income 1,909,862 1,185,572						Other income	1,909,862	1,185,572
35	Other expenses (2,532,571) (736,966)						Other expenses	(2,532,571)	(736,966)
36	Profit before tax 29,849,396 42,118,530						Profit before tax	29,849,396	42,118,530
37
38	5. Consolidation Income tax expenses (6,714,366) (12,250,840)	5. Consolidation					Income tax expenses	(6,714,366)	(12,250,840)
39	Profit for the year 23,135,030 29,867,690						Profit for the year	23,135,030	29,867,690
40	Profit attributable to equity holders of the Parent 11,798,865 15,232,522						Profit attributable to equity holders of the Parent	11,798,865	15,232,522
41	The following subsidiaries have been included in these consolidated financial statements:		The following subsidiaries have been included in these consolidated financial statements:
42	Profit attributable to non-controlling interests 11,336,165 14,635,168						Profit attributable to non-controlling interests	11,336,165	14,635,168

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

BS

Tables and checks run on 2 of 3 PDF pages for this form (timeout budget). Raise REPORT_REVIEW_HEAVY_RECON_PAGES for more.

BS — PDF page 188

Camelot table (pages 188, primary page 188).

#	Joined label	Line item	2023	2022	2023	2022	2023	2022
0	Consolidated statement of financial Consolidated statement of comprehensive			Consolidated statement of financial	Consolidated statement of comprehensive
1	position income As part of other comprehensive loss		position		income		As part of other comprehensive loss
2	In thousands of tenge 2023 2022 2023 2022 2023 2022	In thousands of tenge	2023	2022	2023	2022	2023	2022
3	Deferred tax assets	Deferred tax assets
4	Property and equipment 67,260 3,220,475 (3,153,215) (3,756,102) − −	Property and equipment	67,260	3,220,475	(3,153,215)	(3,756,102)	−	−
5	Deferred services 4,693,770 5,248,087 (554,317) 159,661 − −	Deferred services	4,693,770	5,248,087	(554,317)	159,661	−	−
6	Government grants 8,246,596 5,371,953 2,874,643 1,612,255 − −	Government grants	8,246,596	5,371,953	2,874,643	1,612,255	−	−
7	Reserves on employee bonuses 4,051,525 3,352,474 699,051 863,717 − −	Reserves on employee bonuses	4,051,525	3,352,474	699,051	863,717	−	−
8	Asset retirement obligation reserves 2,464,751 1,908,874 555,877 (147,991) − −	Asset retirement obligation reserves	2,464,751	1,908,874	555,877	(147,991)	−	−
9	Tax loss carry forward 21,547 8,486 13,061 (1,878,666) − −	Tax loss carry forward	21,547	8,486	13,061	(1,878,666)	−	−
10	Employee benefit obligations 2,085,446 2,588,383 (222,950) 649,572 (279,987) 387,506	Employee benefit obligations	2,085,446	2,588,383	(222,950)	649,572	(279,987)	387,506
11	Lease liabilities 787,978 1,132,732 (344,754) (52,658) − −	Lease liabilities	787,978	1,132,732	(344,754)	(52,658)	−	−
12	Accrued provisions for unused vacations 1,071,816 843,101 228,715 9,094 − −	Accrued provisions for unused vacations	1,071,816	843,101	228,715	9,094	−	−
13	Allowance for expected credit losses 1,546,288 1,253,765 292,523 725,127 − −	Allowance for expected credit losses	1,546,288	1,253,765	292,523	725,127	−	−
14	Intangible assets 540 96,306 (95,766) (162,606) − −	Intangible assets	540	96,306	(95,766)	(162,606)	−	−
15	Other 2,632,433 1,274,023 1,358,410 153,557 − −	Other	2,632,433	1,274,023	1,358,410	153,557	−	−
16	Less: unrecognized tax assets (21,547) − (21,547) 1,530,000 − −	Less: unrecognized tax assets	(21,547)	−	(21,547)	1,530,000	−	−
17	Less: deferred tax assets less deferred tax liabilities (27,278,952) (24,827,896) (2,451,056) 718,127 − −	Less: deferred tax assets less deferred tax liabilities	(27,278,952)	(24,827,896)	(2,451,056)	718,127	−	−
18	Deferred tax assets 369,451 1,470,763 (821,325) 423,087 (279,987) 387,506	Deferred tax assets	369,451	1,470,763	(821,325)	423,087	(279,987)	387,506
19	Deferred tax liabilities	Deferred tax liabilities
20	Property and equipment 27,616,099 28,471,199 (855,099) (1,458,344) − −	Property and equipment	27,616,099	28,471,199	(855,099)	(1,458,344)	−	−
21	Intangible assets 24,601,978 27,154,373 (2,552,395) (2,552,396) − −	Intangible assets	24,601,978	27,154,373	(2,552,395)	(2,552,396)	−	−
22	Other 795,203 723,455 71,748 242,162 − −	Other	795,203	723,455	71,748	242,162	−	−
23	Less: deferred tax assets less deferred tax liabilities (27,278,617) (24,827,896) (2,450,721) 718,127 − −	Less: deferred tax assets less deferred tax liabilities	(27,278,617)	(24,827,896)	(2,450,721)	718,127	−	−
24	Deferred tax liabilities 25,734,663 31,521,131 (5,786,468) (3,050,451) −	Deferred tax liabilities	25,734,663	31,521,131	(5,786,468)	(3,050,451)		−
25	Deferred income tax benefit − − 4,965,143 3,473,538 (279,987) 387,506	Deferred income tax benefit	−	−	4,965,143	3,473,538	(279,987)	387,506

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

BS — PDF page 189

Camelot table (pages 189, primary page 189).

#	Joined label	Line item	2023	2022	2023	2023	31 December 2023
0	374 Integrated Annual Report/2023 Annexes 375	374	Integrated Annual Report/2023				Annexes 375
1	Deferred tax assets and liabilities are presented in the consolidated statement of financial position as		Deferred tax assets and liabilities are presented in the consolidated statement of financial positio
2	follows: 42. Non-cash transactions	follows:			42. Non-cash transactions
3	The following significant non- KZT 14,391,376 thousand). as at 31 December 2023 (2022:				The following significant non-	KZT 14,391,376 thousand).	as at 31 December 2023 (2022:
4	cash transactions have been KZT 56,524,594 thousand).				cash transactions have been		KZT 56,524,594 thousand).
5	In thousands of tenge 2023 2022	In thousands of tenge	2023	2022
6	excluded from the consolidated In 2023, the Group paid an				excluded from the consolidated	In 2023, the Group paid an
7	Deferred tax assets 369,451 1,470,763	Deferred tax assets	369,451	1,470,763
8	statement of cash flows: amount of KZT 56,524,954 In 2023, the Group withhold				statement of cash flows:	amount of KZT 56,524,954	In 2023, the Group withhold
9	Deferred tax liabilities (25,734,663) (31,521,131)	Deferred tax liabilities	(25,734,663)	(31,521,131)
10	thousand for property and from the salary of employees					thousand for property and	from the salary of employees
11	Net deferred tax liabilities (25,365,212) (30,050,368) In 2023 the Group received equipment purchased in prior the amount of previously	Net deferred tax liabilities	(25,365,212)	(30,050,368)	In 2023 the Group received	equipment purchased in prior	the amount of previously
12	government grants in the total year (2022: KZT 46,945,570 issued loans for KZT 2,732,278				government grants in the total	year (2022: KZT 46,945,570	issued loans for KZT 2,732,278
13	amount of KZT 22,778,254 thousand). Property and thousand (2022: KZT 1,206,379				amount of KZT 22,778,254	thousand). Property and	thousand (2022: KZT 1,206,379
14	thousand represented by 90% equipment in the amount of thousand).				thousand represented by 90%	equipment in the amount of	thousand).
15	reduction in the annual fee for KZT 75,206,659 thousand was				reduction in the annual fee for	KZT 75,206,659 thousand was
16	use of radio frequencies (2022: purchased in 2023 but not paid				use of radio frequencies (2022:	purchased in 2023 but not paid
17	In thousands of tenge 2023 2022	In thousands of tenge	2023	2022

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

CF

Tables and checks run on 2 of 3 PDF pages for this form (timeout budget). Raise REPORT_REVIEW_HEAVY_RECON_PAGES for more.

CF — PDF page 191

Camelot table (pages 191, primary page 191).

#	Joined label	Line item	2023	2022	Kazakhstan”	2023	2022	2023	2022	2023	2022
0	Balance on deposit									Balance on deposit
1	Rating 2023 Rating 2022 Cash balance accounts					Rating 2023	Rating 2022	Cash balance		accounts
2	2023 2022		2023	2022
3	In thousands of tenge 2023 Rating 2023 2022 2023 2022				In thousands of tenge	2023	Rating	2023	2022	2023	2022
4	Increase/ Increase/		Increase/	Increase/
5	JSC “Halyk Bank of BB+/stable/ BB+/stable/				JSC “Halyk Bank of	BB+/stable/	BB+/stable/
6	4,246,368 134,827,224 60,453,268 81,489,820							4,246,368	134,827,224	60,453,268	81,489,820
7	(decrease) in Effect on profit (decrease) in Effect on profit		(decrease) in Effect on profit	(decrease) in Effect on profit
8	Kazakhstan” BBB-, kzAAA BBB-, kzAA				Kazakhstan”	BBB-, kzAAA	BBB-, kzAA
9	In thousands of tenge exchange rate before tax exchange rate before tax	In thousands of tenge	exchange rate before tax	exchange rate before tax
10	BB+/stable/					BB+/stable/
11	JSC “Halyk Finance” − − − 5,000,000 −				JSC “Halyk Finance”		−	−	−	5,000,000	−
12	BBB-, kzAAA					BBB-, kzAAA
13	US dollars 14.15% 13,308,644 21% 32,688,318	US dollars	14.15% 13,308,644	21% 32,688,318
14	JSC”"Citibank				JSC”"Citibank
15	А+/stable/A+ А+/stable/A+ 579,058 7 ,498,826 − 37,530					А+/stable/A+ А+/stable/A+		579,058	7 ,498,826	−	37,530
16	-14.15% (13,308,644) -21% (32,688,318)		-14.15% (13,308,644)	-21% (32,688,318)
17	Kazakhstan”				Kazakhstan”
18	Electronic money − − 504,275 994,814 − −				Electronic money	−	−	504,275	994,814	−	−
19	Euro 12.95% 2,714,707 18% 166,748	Euro	12.95% 2,714,707	18% 166,748
20	PJSC “Sberbank of				PJSC “Sberbank of
21	− − 69,323 125,509 − −					−	−	69,323	125,509	−	−
22	-12.95% (2,714,707) -18% (166,748)		-12.95% (2,714,707)	-18% (166,748)
23	Russia”/				Russia”/
24	BB/ stable, BB-/positive,					BB/ stable,	BB-/positive,
25	JSC “Kaspi Bank” 81,287 225,382 − −				JSC “Kaspi Bank”			81,287	225,382	−	−
26	Ba1,kzA Ba1,kzA					Ba1,kzA	Ba1,kzA
27	B-/stable/ B-/stable/					B-/stable/	B-/stable/
28	JSC “Nurbank” 15,000 −				JSC “Nurbank”			15,000		−
29	Credit risk trade and other receivables, The value of money and reasonable	Credit risk	trade and other receivables, The	value of money and reasonable
30	kzBB- kzBB-					kzBB-	kzBB-
31	credit risk associated with these and supportable information		credit risk associated with these	and supportable information
32	JSC “First Heartland Ba3/positive, B+/positive,				JSC “First Heartland	Ba3/positive,	B+/positive,
33	10,888 2,611 − 19,253							10,888	2,611	−	19,253
34	Credit risk is the risk that assets is limited due to the large that is available at the reporting	Credit risk is the risk that	assets is limited due to the large	that is available at the reporting
35	Jýsan Bank” kzAAA kzBB+				Jýsan Bank”	kzAAA	kzBB+
36	the Group will incur finance number of the Group’s customers date about past events, current	the Group will incur finance	number of the Group’s customers	date about past events, current
37	Credit Suisse				Credit Suisse
38	A- A- 8,607 12,266 −					A-	A-	8,607	12,266	−
39	costs because its customers, and the continuous monitoring conditions and forecasts of	costs because its customers,	and the continuous monitoring	conditions and forecasts of
40	(Schweiz) AG				(Schweiz) AG
41	clients or counterparties procedures for customers and future economic conditions,	clients or counterparties	procedures for customers and	future economic conditions,
42	DB Sberbank JSC/				DB Sberbank JSC/
43	BB/stable − 1,276 4,978 − −					BB/stable	−	1,276	4,978	−	−
44	failed to discharge their other debtors. Generally, trade receivables	failed to discharge their	other debtors.	Generally, trade receivables
45	Bereke bank JSC				Bereke bank JSC
46	contractual obligations, The are written-off if past due for	contractual obligations, The		are written-off if past due for
47	JSC “Bank BB-/stable, B+/stable,				JSC “Bank	BB-/stable,	B+/stable,
48	656 311,568 − −							656	311,568	−	−
49	Group is exposed to credit risk An impairment analysis is more than one year and are not	Group is exposed to credit risk	An impairment analysis is	more than one year and are not
50	CenterCredit” kzA- kzBBB-				CenterCredit”	kzA-	kzBBB-
51	associated with its operating performed at each reporting subject to enforcement activity,	associated with its operating	performed at each reporting	subject to enforcement activity,
52	JSC “Altyn Bank” (DB				JSC “Altyn Bank” (DB
53	BBB/stable, BBB-/stable,					BBB/stable,	BBB-/stable,
54	activities (primarily with respect date using a provision matrix to The maximum exposure to credit	activities (primarily with respect	date using a provision matrix to	The maximum exposure to credit
55	JSC “Halyk Bank of 144 72,383 − 7 ,025,890				JSC “Halyk Bank of			144	72,383	−	7 ,025,890
56	kzAA+ kzAA+					kzAA+	kzAA+
57	to trade receivables) and measure expected credit losses, risk at the reporting date is the	to trade receivables) and	measure expected credit losses,	risk at the reporting date is the
58	Kazakhstan”)				Kazakhstan”)
59	financial activities, including The provision rates are based on carrying value of each class of	financial activities, including	The provision rates are based on	carrying value of each class of
60	Ba3+/ B2+/					Ba3+/	B2+/
61	bank deposits and financial days past due for groupings of financial assets disclosed in JSC “Bank “Bank RBK” 118 2,336,823 − −	bank deposits and financial	days past due for groupings of	financial assets disclosed in	JSC “Bank “Bank RBK”			118	2,336,823	−	−
62	positive/ positive/					positive/	positive/
63	organizations, foreign exchange various customer segments with Notes 13, 16, 18 and 19.	organizations, foreign exchange	various customer segments with	Notes 13, 16, 18 and 19.
64	TO JSC VTB Bank				TO JSC VTB Bank
65	transactions and other financial similar loss patterns − − 82 1,177 − −	transactions and other financial	similar loss patterns			−	−	82	1,177	−	−
66	(Kazakhstan)				(Kazakhstan)
67	instruments. Financial instruments and cash	instruments.		Financial instruments and cash
68	JSC “Development BBВ/stable/ BBВ/stable/				JSC “Development	BBВ/stable/	BBВ/stable/
69	(i,e,, by geographical region, deposits 78 31 − −		(i,e,, by geographical region,	deposits				78	31	−	−
70	Bank of Kazakhstan” ВВВ, kzAAА ВВВ, kzAAА				Bank of Kazakhstan”	ВВВ, kzAAА	ВВВ, kzAAА
71	Trade receivables and contract product type, customer type and	Trade receivables and contract	product type, customer type and
72	JSC Kazpost BBВ-/stable Baa3/stable 18 83 − 7 ,100,000				JSC Kazpost	BBВ-/stable	Baa3/stable	18	83	−	7 ,100,000
73	assets rating, and coverage by letters In accordance with the financial	assets	rating, and coverage by letters	In accordance with the financial

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

CF — PDF page 192

Camelot table (pages 192, primary page 192).

#	Joined label	Line item	receivables, other financial → as…	31 December 2023	Trade payables 79,919,698 → Othe…	Capital management → The primary…	2022	2023	Column 8
0	Total 5,517,207 146,441,145 65,453,268 95,672,493	Total	5,517,207	146,441,145 65,453,268 95,672,493
1	Trade payables 79,919,698 10,381,610 14,530,946 − − 104,832,254				Trade payables 79,919,698	10,381,610 14,530,946	−	−	104,832,254
2	Other financial				Other financial
3	− 3,247,259 − 414 − 3,247,673					− 3,247,259 −	414	−	3,247,673
4	liabilities				liabilities
5	Liquidity risk receivables, other financial mature in less than one year 79,919,698 26,471,181 116,846,860 310,070,915 41,520,721 574,829,375	Liquidity risk	receivables, other financial	mature in less than one year	79,919,698	26,471,181 116,846,860	310,070,915	41,520,721	574,829,375
6	assets) and projected cash flows at 31 December 2023 (31		assets) and projected cash flows	at 31 December 2023 (31
7	Liquidity risk is the risk that the from operations. December 2022: 17%) based	Liquidity risk is the risk that the	from operations.	December 2022: 17%) based
8	Group will be unable to meet its on the carrying amount of	Group will be unable to meet its		on the carrying amount of
9	payment obligations when they The Group’s objective is to borrowings and leases reflected Cash flow risk Capital management capital management objectives,	payment obligations when they	The Group’s objective is to	borrowings and leases reflected	Cash flow risk	Capital management		capital management objectives,
10	fall due under normal and stress maintain a balance between in the consolidated financial policies or processes in 2023	fall due under normal and stress	maintain a balance between	in the consolidated financial				policies or processes in 2023
11	circumstances. continuity of funding and statements. Cash flow risk is the risk that The primary objective of the and 2022.	circumstances.	continuity of funding and	statements.	Cash flow risk is the risk that	The primary objective of the	and 2022.
12	flexibility through the use of future cash flows associated Group’s capital management is		flexibility through the use of		future cash flows associated	Group’s capital management is
13	The Group monitors its risk of borrowings and leases, The The table below summarises the with a monetary financial to ensure that it maintains a The Group monitors capital	The Group monitors its risk of	borrowings and leases, The	The table below summarises the	with a monetary financial	to ensure that it maintains a		The Group monitors capital
14	a shortage of funds using a Group’s policy is that not more maturity profile of the Group’s instrument will fluctuate in strong credit rating and healthy using a debt-to-equity ratio,	a shortage of funds using a	Group’s policy is that not more	maturity profile of the Group’s	instrument will fluctuate in	strong credit rating and healthy		using a debt-to-equity ratio,
15	liquidity planning tool, This tool than 35% of borrowings and financial liabilities based on amount. capital ratios in order to support which is net debt divided by	liquidity planning tool, This tool	than 35% of borrowings and	financial liabilities based on	amount.	capital ratios in order to support		which is net debt divided by
16	considers the maturity of both leases should mature in the next contractual undiscounted its business and maximise total equity, The Group’s policy	considers the maturity of both	leases should mature in the next	contractual undiscounted		its business and maximise		total equity, The Group’s policy
17	its financial investments and 12 month period, Approximately payments. Cash flows requirements are shareholder value. is to keep the ratio not greater	its financial investments and	12 month period, Approximately	payments.	Cash flows requirements are	shareholder value.		is to keep the ratio not greater
18	financial assets (e,g, accounts 23% of the Group’s debt will monitored on a regular basis than 1.0. The Group includes	financial assets (e,g, accounts	23% of the Group’s debt will		monitored on a regular basis			than 1.0. The Group includes
19	and management provides The Group manages its within net debt interest				and management provides	The Group manages its		within net debt interest
20	for availability of sufficient capital structure and makes bearing borrowings and lease				for availability of sufficient	capital structure and makes		bearing borrowings and lease
21	funds required to fulfil any adjustments to it, in light of liabilities, Equity includes				funds required to fulfil any	adjustments to it, in light of		liabilities, Equity includes
22	liabilities when they arise, changes in economic conditions, equity attributable to the equity				liabilities when they arise,	changes in economic conditions,		equity attributable to the equity
23	The management of the Group To maintain or adjust the capital holders of the Group.				The management of the Group	To maintain or adjust the capital		holders of the Group.
24	believes that any possible structure, the Group may adjust				believes that any possible	structure, the Group may adjust
25	fluctuations of future cash flows the dividend payment to the				fluctuations of future cash flows	the dividend payment to the
26	associated with a monetary holders of common shares,				associated with a monetary	holders of common shares,
27	financial instrument will not return equity to shareholders or				financial instrument will not	return equity to shareholders or
28	have material impact on the issue new shares, No changes				have material impact on the	issue new shares, No changes
29	Group’s operations. were made by the Group in the				Group’s operations.	were made by the Group in the

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

Formulas used

• Net debt: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (mln); debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
• EBITDA: computed as operating_profit + da