| Unrecognized deferred tax assets resulting from the tax loss according to legally permissible realization term | 31 December 2022 | 31 December 2021 |
|---|---|---|
| up to 1 year | 13 | 13 |
| 1 to 5 years | 1 | 18 |
| over 5 years | 34 | 6 |
| term unlimited by law | 2 | 2 |
| Total | 50 | 39 |
| Movement in deferred tax assets in the year ended 31 December 2022 | Beginning of the period | Changes recognized in profit or loss | Changes recognized in other comprehensive income | Other changes | End of the period |
| Loan receivables from clients | 1 262 | 171 | 1 | – | 1 434 |
| Bank commissions collected in advance | 531 | -97 | – | – | 434 |
| Liabilities to clients under deposits | 11 | 127 | – | – | 138 |
| Intangible assets – trademarks and client relations | -196 | -9 | – | – | -205 |
| Financial instruments | 754 | -802 | 513 | – | 465 |
| Real property | -40 | 15 | – | 3 | -22 |
| Accrued reinsurance income and expenses | 22 | -10 | – | – | 12 |
| Provisions for employee benefits | 56 | -6 | 2 | – | 52 |
| Provisions for bonuses | 77 | 15 | – | – | 92 |
| Other provisions and liabilities | 563 | 113 | – | – | 676 |
| Tax losses to be used in subsequent years | 5 | -2 | – | – | 3 |
| Tax allowance for activities conducted in a special economic zone | 9 | -3 | – | -2 | 4 |
| Provision for restructuring costs | 4 | -2 | – | – | 2 |
| Total deferred tax assets | 3 058 | -490 | 516 | 1 | 3 085 |
| Movement in deferred tax assets in the year ended 31 December 2021 | Beginning of the period | Changes recognized in profit or loss | Changes recognized in other comprehensive income | Other changes | End of the period |
| Loan receivables from clients | 1 301 | -48 | 9 | – | 1 262 |
| Bank commissions collected in advance | 598 | -67 | – | – | 531 |
| Liabilities to clients under deposits | 26 | -15 | – | – | 11 |
| Intangible assets – trademarks and client relations | -199 | 3 | – | – | -196 |
| Financial instruments | 100 | -316 | 970 | – | 754 |
| Real property | -47 | 9 | – | -2 | -40 |
| Accrued reinsurance income and expenses | 15 | 7 | – | – | 22 |
| Provisions for employee benefits | 79 | -15 | -8 | – | 56 |
| Provisions for bonuses | 55 | 22 | – | – | 77 |
| Other provisions and liabilities | 530 | 33 | – | – | 563 |
| Tax losses to be used in subsequent years | 37 | -32 | – | – | 5 |
| Tax allowance for activities conducted in a special economic zone | – | – | – | 9 | 9 |
| Provision for restructuring costs | 16 | -12 | – | – | 4 |
| Total deferred tax assets | 2 511 | -431 | 971 | 7 | 3 058 |