TRADE AND OTHER PAYABLES |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Trade and other current payables [abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| TRADE AND OTHER PAYABLES | TRADE AND OTHER PAYABLES Trade and other payables consisted of the following items as of December 31:
* Customer deposits represent amounts received from customers through our banking operations in Pakistan and include current deposits, savings deposits, and term deposits. Current and savings deposits are callable on demand, while term deposits have specified maturity dates. ACCOUNTING POLICIES Trade and other payables Trade and other payables are initially measured at fair value which is the amount that has to be paid to the creditor in order to settle the obligation and subsequently measured at amortized cost. Customer deposits Customer deposits are classified at amortized cost and are initially recorded at the fair value of consideration received.
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