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    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-279": {
   "value": "413625405.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-349": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs5b\">1. L<span class=\"_ _2\"></span>egal stat<span class=\"_ _0\"></span>us and business activities<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs5c\">1.1 Dar Global PL<span class=\"_ _8\"></span>C (the \u201cCompany\u201d) is a public limit<span class=\"_ _0\"></span>ed company<span class=\"_ _1\"></span>, limited by shares, incorporat<span class=\"_ _0\"></span>ed, domiciled, and registered in England and W<span class=\"_ _0\"></span>ales. The Company opera<span class=\"_ _0\"></span>tes under a Company Number 1<span class=\"_ _0\"></span>438834<span class=\"_ _0\"></span>8 issued </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs5d\">by the registr<span class=\"_ _5\"></span>ar of the companies f<span class=\"_ _0\"></span>or England and W<span class=\"_ _0\"></span>ales. The majority of shar<span class=\"_ _5\"></span>es of the Compan<span class=\"_ _0\"></span>y are held by Dar Al Ark<span class=\"_ _5\"></span>an Global Investmen<span class=\"_ _0\"></span>t LL<span class=\"_ _2\"></span>C (\u201cMajor shareholder\u201d) in United Arab Emirates (\u201cU<span class=\"_ _0\"></span>AE\u201d) and the Ultimate </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs5e\">parent compan<span class=\"_ _0\"></span>y of the Major shareholder is Dar Al Ark<span class=\"_ _0\"></span>an R<span class=\"_ _0\"></span>eal Estat<span class=\"_ _0\"></span>e Development Compan<span class=\"_ _5\"></span>y<span class=\"_ _1\"></span>, Kingdom of Saudi Arabia (\u201cK<span class=\"_ _2\"></span>SA<span class=\"_ _2\"></span>\u201d). The Group is primarily involv<span class=\"_ _0\"></span>ed in development and sale o<span class=\"_ _0\"></span>f real estate.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs5f\">1.2 The re<span class=\"_ _0\"></span>gistered address of the Compan<span class=\"_ _0\"></span>y is located at 19th Floor<span class=\"_ _1\"></span>, 51 L<span class=\"_ _0\"></span>ime Street, L<span class=\"_ _0\"></span>ondon, EC3M 7DQ<span class=\"_ _0\"></span>, United King<span class=\"_ _0\"></span>dom.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs60\">1.3 These consolida<span class=\"_ _5\"></span>ted financial stat<span class=\"_ _0\"></span>ements (\u201cfinancial statements\u201d) repr<span class=\"_ _0\"></span>esent the results of Dar Global PL<span class=\"_ _8\"></span>C and its subsidiaries (the \u201cGroup\u201d), set out in no<span class=\"_ _0\"></span>te 1.4.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Dar Global PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Dar Al Arkan Global Investment LLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Dar Al Arkan Real Estate Development Company",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "19th Floor, 51 Lime Street, London, EC3M 7DQ, United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "<div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs62\">1.4 The Compan<span class=\"_ _0\"></span>y has the followin<span class=\"_ _0\"></span>g subsidiaries over which it has direct or indirec<span class=\"_ _5\"></span>t control:<span class=\"_ _278\"> </span></div><div class=\"gs63\"><table class=\"s wa9 hdd\" id=\"_e62b5c0d-f493-4e37-8f53-7ce3e4abd84f\"><tr><td class=\"t m0 x2a8 h34 y1fb8 ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2a9 h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2ab y1fbb waa hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _22a\"></span>icense/R<span class=\"_ _22b\"></span>egistration<span class=\"_ _22c\"></span>No.<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2ac y1fbb wab hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">Principal<span class=\"_ _22e\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2a9 h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbd ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"c n x2ad y1fbe wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fbe wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fbe wae hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>7<span class=\"_ _234\"></span>91<span class=\"_ _235\"></span>860<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fbe waf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbf ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties L.L.<span class=\"_ _0\"></span>C) </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2b1 y1fc0 wb0 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>Holdings<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc0 wb1 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>3881<span class=\"_ _23f\"></span>70<span class=\"_ _235\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc0 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b6 y1fc1 wb3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>1<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ad y1fc1 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fc1 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fc1 wb4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _235\"></span>868<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b8 y1fc1 wb5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b9 y1fc2 wb6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>2<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ba y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bb y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc2 wb7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _248\"></span>750<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc2 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2bd y1fc3 wb8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>3<span class=\"_ _232\"></span>L<span class=\"_ _24b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kin<span class=\"_ _234\"></span>gdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2be y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bf y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc3 wb9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1915<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc3 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc4 wba hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>4<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c1 y1fc4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c2 y1fc4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc4 wbb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _252\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _253\"></span>1<span class=\"_ _254\"></span>4385<span class=\"_ _254\"></span>758<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc4 wbc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">General<span class=\"_ _256\"></span>business<span class=\"_ _233\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c4 y1fc5 wbd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>(F<span class=\"_ _22a\"></span>ormerly<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.)<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c5 y1fc5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c6 y1fc5 wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc5 wbf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B09896390<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc5 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc6 wc0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Benahavis<span class=\"_ _232\"></span>I,<span class=\"_ _25b\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ab y1fc6 wc1 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530843<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fc6 waf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c7 y1fc7 wc2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Darana<span class=\"_ _22a\"></span>vis<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c8 y1fc7 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c9 y1fc7 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ca y1fc7 wc3 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530850<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2cb y1fc7 wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fc8 wc4 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>T<span class=\"_ _264\"></span>abano,<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cc y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cd y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fc8 wc5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530835<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc8 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fc9 wc6 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Prime<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Esta<span class=\"_ _234\"></span>te<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o<span class=\"_ _232\"></span>Sara<span class=\"_ _22a\"></span>jevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fc9 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fc9 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc9 wc7 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>7<span class=\"_ _234\"></span>2-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc9 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fca wc8 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Luxury<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Estat<span class=\"_ _22a\"></span>e<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o.<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fca wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fca wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fca wc9 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-0698-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d0 y1fca wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fcb wca hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Pr<span class=\"_ _22a\"></span>oper<span class=\"_ _26e\"></span>ty<span class=\"_ _232\"></span>Development<span class=\"_ _25b\"></span>D<span class=\"_ _26f\"></span>.o.o<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>-<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d1 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d2 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d3 y1fcb wcb hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>76-1<span class=\"_ _271\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d4 y1fcb wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2d5 y1fcc wcc hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Beijing<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Ark<span class=\"_ _22a\"></span>an<span class=\"_ _232\"></span>Consulting<span class=\"_ _232\"></span>Co.<span class=\"_ _232\"></span>L<span class=\"_ _22a\"></span>td.<span class=\"_ _232\"></span>\u2013<span class=\"_ _274\"></span>China<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d6 y1fcc wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d7 y1fcc wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d8 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Company registr<span class=\"_ _5\"></span>ation no.<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x2d9 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, consulting services, </td></tr><tr><td></td><td></td><td></td><td class=\"c n x2da y1fce wcd hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">91<span class=\"_ _278\"> </span></div></td><td class=\"c n x2db y1fce wce hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">110105MA7EQ7<span class=\"_ _0\"></span>9Y9Q<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d9 h33 y1fcf ff1 fs1b fc3 sc0 ls0 ws0\">undertaking exhibition and design activities.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd0 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Luxury Property Development L.L.<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>. S<span class=\"_ _0\"></span>OC \u2013 UAE </td><td class=\"c n x2ad y1fd1 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fd1 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fd1 wcf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>99<span class=\"_ _235\"></span>7901<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fd1 wd0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Purchase<span class=\"_ _277\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _239\"></span>o<span class=\"_ _234\"></span>f<span class=\"_ _239\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _235\"></span>e<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd2 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Aqtab Properties L.L.<span class=\"_ _0\"></span>C)<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>Name of subsidiary and domicile<span class=\"_ _278\"> </span>Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span>Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span>Principal activities<span class=\"_ _278\"> </span>eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span>votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span>Dar DG Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 99<span class=\"_ _0\"></span>7919<span class=\"_ _278\"> </span>Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span>Dar DG Global Property Development L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 99<span class=\"_ _0\"></span>7915<span class=\"_ _278\"> </span>Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span>DG Luxury Property Management L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 12<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4015<span class=\"_ _278\"> </span>Property management services.<span class=\"_ _278\"> </span>Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment LL<span class=\"_ _2\"></span>C OPC \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 59000<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>and and real estate purchase and sale, self-o<span class=\"_ _5\"></span>wned property management services, real estat<span class=\"_ _0\"></span>e enterprises investment, developmen<span class=\"_ _0\"></span>t, institution and Management.<span class=\"_ _278\"> </span>Dar Global Holdings L<span class=\"_ _0\"></span>imited (ADGM)<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 000008662<span class=\"_ _278\"> </span>Proprietary investmen<span class=\"_ _0\"></span>t and holding/management of companies, T<span class=\"_ _0\"></span>reasury management and opera<span class=\"_ _5\"></span>tions, corporate g<span class=\"_ _0\"></span>overnance, stakeholder rela<span class=\"_ _0\"></span>tions. Dar Global Property Developmen<span class=\"_ _5\"></span>t SPC \u2013 Oman<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 1<span class=\"_ _0\"></span>402<span class=\"_ _0\"></span>786<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment, Construction of building<span class=\"_ _5\"></span>s (general (F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty Developmen<span class=\"_ _5\"></span>t SPC)<span class=\"_ _278\"> </span>constructions of r<span class=\"_ _0\"></span>esidential and non-residential buildings.<span class=\"_ _278\"> </span>Dar Global Luxury SPC \u2013 Oman<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 154081<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span>Dar Global Developmen<span class=\"_ _0\"></span>t Maldives Privat<span class=\"_ _0\"></span>e L<span class=\"_ _1\"></span>TD - Maldives<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. C0021202<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span>Owning<span class=\"_ _9\"></span>, operating and managing tourist ho<span class=\"_ _0\"></span>tels and resorts.<span class=\"_ _278\"> </span>Dar DG Global Inv<span class=\"_ _0\"></span>estment L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 12152<span class=\"_ _5\"></span>59<span class=\"_ _278\"> </span>Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span>Dar Global Services Limited \u2013 UK<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 152<span class=\"_ _0\"></span>732<span class=\"_ _0\"></span>95<span class=\"_ _278\"> </span>Business support including marketing activities.<span class=\"_ _278\"> </span>Dar Global Holdings R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _0\"></span>te \u2013 K<span class=\"_ _0\"></span>S<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 101092<span class=\"_ _2\"></span>4907<span class=\"_ _278\"> </span>Developmen<span class=\"_ _0\"></span>t of projects and buying and sellin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>eal estate.<span class=\"_ _278\"> </span><table class=\"s wf0 he1\" id=\"_0a32e8e1-6234-4e49-9c56-65f2686ecde0\"><tr><td class=\"t m0 x287 h34 y1feb ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f5 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2f7 y1fed waa he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1fed wd2 he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">Principal activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2f5 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1fef wf1 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings F<span class=\"_ _0\"></span>or Investment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1fef wac hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1fef wad hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1fef wf2 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 10091<span class=\"_ _0\"></span>15608<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ff0 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, Buying and selling o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff1 ff1 fs1b fc3 sc0 ls0 ws0\">Management and leasin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>esidential and non-residential </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff2 ff1 fs1b fc3 sc0 ls0 ws0\">properties, R<span class=\"_ _0\"></span>eal estate br<span class=\"_ _5\"></span>okerag<span class=\"_ _0\"></span>e.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x2fe y1ff3 wf3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _8\"></span>*<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff3 wf4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">42%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff3 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x301 y1ff3 wf5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no.  705<span class=\"_ _0\"></span>19327<span class=\"_ _0\"></span>00<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff3 wf6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of projects.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff4 wf7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global USA LL<span class=\"_ _8\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff4 wf8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. M2300000866<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff4 we9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff5 wf9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Investmen<span class=\"_ _5\"></span>t LL<span class=\"_ _2\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff5 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff5 wfa hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 100250498100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff5 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff6 wfc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings LL<span class=\"_ _8\"></span>C - USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff6 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff6 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff6 wfd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 10025031<span class=\"_ _0\"></span>8100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff6 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x303 y1ff7 wfe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Greece M.A.E \u2013 Greece<span class=\"_ _278\"> </span></div></td><td class=\"c n x304 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x305 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x306 y1ff7 wff hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _2\"></span>75922001000<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff7 w100 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Sale of pr<span class=\"_ _5\"></span>operty<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff8 w101 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global f<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Estate Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L \u2013 Qatar<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff8 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff8 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff8 w102 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _0\"></span>65584<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff8 we3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y1ff9 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan F<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1ffa w103 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Morocco LL<span class=\"_ _8\"></span>C \u2013 Morocco<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1ffa wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1ffa wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1ffa w104 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 126<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ffb ff1 fs1b fc3 sc0 ls0 ws0\">Acquisition, developmen<span class=\"_ _0\"></span>t and sale of real estat<span class=\"_ _5\"></span>e properties, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ffc ff1 fs1b fc3 sc0 ls0 ws0\">management and administra<span class=\"_ _0\"></span>tion of properties.<span class=\"_ _278\"> </span></td></tr></table>* This entity became part of the Group on 2<span class=\"_ _2\"></span>4 September 2025<span class=\"_ _0\"></span>. The Group owns 42% o<span class=\"_ _0\"></span>f the shareholding in Dar Global R<span class=\"_ _0\"></span>eal Estate De<span class=\"_ _0\"></span>velopment \u2013 K<span class=\"_ _0\"></span>SA. Although the o<span class=\"_ _5\"></span>wnership in<span class=\"_ _0\"></span>terest is 42%, it has been treated as a subsidiary as the Group has contr<span class=\"_ _5\"></span>ol over this en<span class=\"_ _0\"></span>tity<span class=\"_ _2\"></span>, and is exposed to, or has rights t<span class=\"_ _0\"></span>o, variable returns fr<span class=\"_ _5\"></span>om its involv<span class=\"_ _0\"></span>ement with this entity and has the ability to af<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ect those returns through its pow<span class=\"_ _0\"></span>er over this entity under the agreement en<span class=\"_ _0\"></span>tered by the shareholder<span class=\"_ _0\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "1.4 The Compan<span class=\"_ _0\"></span>y has the followin<span class=\"_ _0\"></span>g subsidiaries over which it has direct or indirec<span class=\"_ _5\"></span>t control:<span class=\"_ _278\"> </span><table class=\"s wa9 hdd\" id=\"_e62b5c0d-f493-4e37-8f53-7ce3e4abd84f\"><tr><td class=\"t m0 x2a8 h34 y1fb8 ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2a9 h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2ab y1fbb waa hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _22a\"></span>icense/R<span class=\"_ _22b\"></span>egistration<span class=\"_ _22c\"></span>No.<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2ac y1fbb wab hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">Principal<span class=\"_ _22e\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2a9 h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbd ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"c n x2ad y1fbe wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fbe wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fbe wae hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>7<span class=\"_ _234\"></span>91<span class=\"_ _235\"></span>860<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fbe waf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbf ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties L.L.<span class=\"_ _0\"></span>C) </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2b1 y1fc0 wb0 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>Holdings<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc0 wb1 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>3881<span class=\"_ _23f\"></span>70<span class=\"_ _235\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc0 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b6 y1fc1 wb3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>1<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ad y1fc1 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fc1 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fc1 wb4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _235\"></span>868<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b8 y1fc1 wb5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b9 y1fc2 wb6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>2<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ba y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bb y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc2 wb7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _248\"></span>750<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc2 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2bd y1fc3 wb8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>3<span class=\"_ _232\"></span>L<span class=\"_ _24b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kin<span class=\"_ _234\"></span>gdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2be y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bf y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc3 wb9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1915<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc3 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc4 wba hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>4<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c1 y1fc4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c2 y1fc4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc4 wbb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _252\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _253\"></span>1<span class=\"_ _254\"></span>4385<span class=\"_ _254\"></span>758<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc4 wbc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">General<span class=\"_ _256\"></span>business<span class=\"_ _233\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c4 y1fc5 wbd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>(F<span class=\"_ _22a\"></span>ormerly<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.)<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c5 y1fc5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c6 y1fc5 wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc5 wbf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B09896390<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc5 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc6 wc0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Benahavis<span class=\"_ _232\"></span>I,<span class=\"_ _25b\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ab y1fc6 wc1 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530843<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fc6 waf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c7 y1fc7 wc2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Darana<span class=\"_ _22a\"></span>vis<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c8 y1fc7 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c9 y1fc7 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ca y1fc7 wc3 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530850<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2cb y1fc7 wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fc8 wc4 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>T<span class=\"_ _264\"></span>abano,<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cc y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cd y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fc8 wc5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530835<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc8 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fc9 wc6 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Prime<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Esta<span class=\"_ _234\"></span>te<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o<span class=\"_ _232\"></span>Sara<span class=\"_ _22a\"></span>jevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fc9 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fc9 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc9 wc7 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>7<span class=\"_ _234\"></span>2-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc9 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fca wc8 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Luxury<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Estat<span class=\"_ _22a\"></span>e<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o.<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fca wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fca wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fca wc9 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-0698-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d0 y1fca wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fcb wca hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Pr<span class=\"_ _22a\"></span>oper<span class=\"_ _26e\"></span>ty<span class=\"_ _232\"></span>Development<span class=\"_ _25b\"></span>D<span class=\"_ _26f\"></span>.o.o<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>-<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d1 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d2 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d3 y1fcb wcb hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>76-1<span class=\"_ _271\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d4 y1fcb wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2d5 y1fcc wcc hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Beijing<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Ark<span class=\"_ _22a\"></span>an<span class=\"_ _232\"></span>Consulting<span class=\"_ _232\"></span>Co.<span class=\"_ _232\"></span>L<span class=\"_ _22a\"></span>td.<span class=\"_ _232\"></span>\u2013<span class=\"_ _274\"></span>China<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d6 y1fcc wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d7 y1fcc wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d8 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Company registr<span class=\"_ _5\"></span>ation no.<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x2d9 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, consulting services, </td></tr><tr><td></td><td></td><td></td><td class=\"c n x2da y1fce wcd hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">91<span class=\"_ _278\"> </span></div></td><td class=\"c n x2db y1fce wce hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">110105MA7EQ7<span class=\"_ _0\"></span>9Y9Q<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d9 h33 y1fcf ff1 fs1b fc3 sc0 ls0 ws0\">undertaking exhibition and design activities.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd0 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Luxury Property Development L.L.<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>. S<span class=\"_ _0\"></span>OC \u2013 UAE </td><td class=\"c n x2ad y1fd1 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fd1 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fd1 wcf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>99<span class=\"_ _235\"></span>7901<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fd1 wd0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Purchase<span class=\"_ _277\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _239\"></span>o<span class=\"_ _234\"></span>f<span class=\"_ _239\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _235\"></span>e<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd2 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Aqtab Properties L.L.<span class=\"_ _0\"></span>C)<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table>Name of subsidiary and domicile<span class=\"_ _278\"> </span>Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span>Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span>Principal activities<span class=\"_ _278\"> </span>eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span>votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span>Dar DG Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 99<span class=\"_ _0\"></span>7919<span class=\"_ _278\"> </span>Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span>Dar DG Global Property Development L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 99<span class=\"_ _0\"></span>7915<span class=\"_ _278\"> </span>Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span>DG Luxury Property Management L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 12<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4015<span class=\"_ _278\"> </span>Property management services.<span class=\"_ _278\"> </span>Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment LL<span class=\"_ _2\"></span>C OPC \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 59000<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>and and real estate purchase and sale, self-o<span class=\"_ _5\"></span>wned property management services, real estat<span class=\"_ _0\"></span>e enterprises investment, developmen<span class=\"_ _0\"></span>t, institution and Management.<span class=\"_ _278\"> </span>Dar Global Holdings L<span class=\"_ _0\"></span>imited (ADGM)<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 000008662<span class=\"_ _278\"> </span>Proprietary investmen<span class=\"_ _0\"></span>t and holding/management of companies, T<span class=\"_ _0\"></span>reasury management and opera<span class=\"_ _5\"></span>tions, corporate g<span class=\"_ _0\"></span>overnance, stakeholder rela<span class=\"_ _0\"></span>tions. Dar Global Property Developmen<span class=\"_ _5\"></span>t SPC \u2013 Oman<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 1<span class=\"_ _0\"></span>402<span class=\"_ _0\"></span>786<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment, Construction of building<span class=\"_ _5\"></span>s (general (F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty Developmen<span class=\"_ _5\"></span>t SPC)<span class=\"_ _278\"> </span>constructions of r<span class=\"_ _0\"></span>esidential and non-residential buildings.<span class=\"_ _278\"> </span>Dar Global Luxury SPC \u2013 Oman<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 154081<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span>Dar Global Developmen<span class=\"_ _0\"></span>t Maldives Privat<span class=\"_ _0\"></span>e L<span class=\"_ _1\"></span>TD - Maldives<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. C0021202<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span>Owning<span class=\"_ _9\"></span>, operating and managing tourist ho<span class=\"_ _0\"></span>tels and resorts.<span class=\"_ _278\"> </span>Dar DG Global Inv<span class=\"_ _0\"></span>estment L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 12152<span class=\"_ _5\"></span>59<span class=\"_ _278\"> </span>Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span>Dar Global Services Limited \u2013 UK<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 152<span class=\"_ _0\"></span>732<span class=\"_ _0\"></span>95<span class=\"_ _278\"> </span>Business support including marketing activities.<span class=\"_ _278\"> </span>Dar Global Holdings R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _0\"></span>te \u2013 K<span class=\"_ _0\"></span>S<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>100%<span class=\"_ _278\"> </span>Commercial license no. 101092<span class=\"_ _2\"></span>4907<span class=\"_ _278\"> </span>Developmen<span class=\"_ _0\"></span>t of projects and buying and sellin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>eal estate.<span class=\"_ _278\"> </span><div class=\"gs65\"><table class=\"s wf0 he1\" id=\"_0a32e8e1-6234-4e49-9c56-65f2686ecde0\"><tr><td class=\"t m0 x287 h34 y1feb ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f5 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2f7 y1fed waa he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1fed wd2 he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">Principal activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2f5 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1fef wf1 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings F<span class=\"_ _0\"></span>or Investment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1fef wac hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1fef wad hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1fef wf2 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 10091<span class=\"_ _0\"></span>15608<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ff0 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, Buying and selling o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff1 ff1 fs1b fc3 sc0 ls0 ws0\">Management and leasin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>esidential and non-residential </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff2 ff1 fs1b fc3 sc0 ls0 ws0\">properties, R<span class=\"_ _0\"></span>eal estate br<span class=\"_ _5\"></span>okerag<span class=\"_ _0\"></span>e.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x2fe y1ff3 wf3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _8\"></span>*<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff3 wf4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">42%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff3 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x301 y1ff3 wf5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no.  705<span class=\"_ _0\"></span>19327<span class=\"_ _0\"></span>00<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff3 wf6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of projects.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff4 wf7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global USA LL<span class=\"_ _8\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff4 wf8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. M2300000866<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff4 we9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff5 wf9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Investmen<span class=\"_ _5\"></span>t LL<span class=\"_ _2\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff5 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff5 wfa hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 100250498100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff5 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff6 wfc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings LL<span class=\"_ _8\"></span>C - USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff6 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff6 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff6 wfd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 10025031<span class=\"_ _0\"></span>8100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff6 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x303 y1ff7 wfe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Greece M.A.E \u2013 Greece<span class=\"_ _278\"> </span></div></td><td class=\"c n x304 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x305 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x306 y1ff7 wff hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _2\"></span>75922001000<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff7 w100 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Sale of pr<span class=\"_ _5\"></span>operty<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff8 w101 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global f<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Estate Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L \u2013 Qatar<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff8 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff8 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff8 w102 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _0\"></span>65584<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff8 we3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y1ff9 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan F<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1ffa w103 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Morocco LL<span class=\"_ _8\"></span>C \u2013 Morocco<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1ffa wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1ffa wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1ffa w104 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 126<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ffb ff1 fs1b fc3 sc0 ls0 ws0\">Acquisition, developmen<span class=\"_ _0\"></span>t and sale of real estat<span class=\"_ _5\"></span>e properties, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ffc ff1 fs1b fc3 sc0 ls0 ws0\">management and administra<span class=\"_ _0\"></span>tion of properties.<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs67\">* This entity became part of the Group on 2<span class=\"_ _2\"></span>4 September 2025<span class=\"_ _0\"></span>. The Group owns 42% o<span class=\"_ _0\"></span>f the shareholding in Dar Global R<span class=\"_ _0\"></span>eal Estate De<span class=\"_ _0\"></span>velopment \u2013 K<span class=\"_ _0\"></span>SA. Although the o<span class=\"_ _5\"></span>wnership in<span class=\"_ _0\"></span>terest </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs68\">is 42%, it has been treated as a subsidiary as the Group has contr<span class=\"_ _5\"></span>ol over this en<span class=\"_ _0\"></span>tity<span class=\"_ _2\"></span>, and is exposed to, or has rights t<span class=\"_ _0\"></span>o, variable returns fr<span class=\"_ _5\"></span>om its involv<span class=\"_ _0\"></span>ement with this entity and has the </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs69\">ability to af<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ect those returns through its pow<span class=\"_ _0\"></span>er over this entity under the agreement en<span class=\"_ _0\"></span>tered by the shareholder<span class=\"_ _0\"></span>s.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "1.4 The Compan<span class=\"_ _0\"></span>y has the followin<span class=\"_ _0\"></span>g subsidiaries over which it has direct or indirec<span class=\"_ _5\"></span>t control:<span class=\"_ _278\"> </span><table class=\"s wa9 hdd\" id=\"_e62b5c0d-f493-4e37-8f53-7ce3e4abd84f\"><tr><td class=\"t m0 x2a8 h34 y1fb8 ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2a9 h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fb9 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2ab y1fbb waa hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _22a\"></span>icense/R<span class=\"_ _22b\"></span>egistration<span class=\"_ _22c\"></span>No.<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2ac y1fbb wab hde\"><div class=\"t m0 x21b h34 y1fba ff7 fsa fc3 sc0 ls0 ws0\">Principal<span class=\"_ _22e\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2a9 h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2aa h34 y1fbc ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbd ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"c n x2ad y1fbe wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fbe wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fbe wae hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>7<span class=\"_ _234\"></span>91<span class=\"_ _235\"></span>860<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fbe waf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fbf ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties L.L.<span class=\"_ _0\"></span>C) </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2b1 y1fc0 wb0 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>Holdings<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc0 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc0 wb1 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>3881<span class=\"_ _23f\"></span>70<span class=\"_ _235\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc0 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b6 y1fc1 wb3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>1<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ad y1fc1 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fc1 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fc1 wb4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _235\"></span>868<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b8 y1fc1 wb5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b9 y1fc2 wb6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>2<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ba y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bb y1fc2 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc2 wb7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1<span class=\"_ _248\"></span>750<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc2 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2bd y1fc3 wb8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>3<span class=\"_ _232\"></span>L<span class=\"_ _24b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kin<span class=\"_ _234\"></span>gdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2be y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bf y1fc3 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fc3 wb9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>1<span class=\"_ _235\"></span>4<span class=\"_ _235\"></span>75<span class=\"_ _235\"></span>1915<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc3 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc4 wba hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>UK<span class=\"_ _232\"></span>No.<span class=\"_ _232\"></span>4<span class=\"_ _232\"></span>L<span class=\"_ _23b\"></span>TD<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>United<span class=\"_ _232\"></span>Kingdom<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c1 y1fc4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c2 y1fc4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc4 wbb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _252\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _253\"></span>1<span class=\"_ _254\"></span>4385<span class=\"_ _254\"></span>758<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc4 wbc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">General<span class=\"_ _256\"></span>business<span class=\"_ _233\"></span>activities<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c4 y1fc5 wbd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Global<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>(F<span class=\"_ _22a\"></span>ormerly<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Spain<span class=\"_ _232\"></span>S.L.)<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c5 y1fc5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c6 y1fc5 wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc5 wbf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B09896390<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc5 wb2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fc6 wc0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>Benahavis<span class=\"_ _232\"></span>I,<span class=\"_ _25b\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b2 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b3 y1fc6 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ab y1fc6 wc1 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530843<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b0 y1fc6 waf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c7 y1fc7 wc2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Darana<span class=\"_ _22a\"></span>vis<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c8 y1fc7 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c9 y1fc7 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ca y1fc7 wc3 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530850<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2cb y1fc7 wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fc8 wc4 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Dar<span class=\"_ _232\"></span>T<span class=\"_ _264\"></span>abano,<span class=\"_ _232\"></span>S.L.<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Spain<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cc y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cd y1fc8 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fc8 wc5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>B7<span class=\"_ _254\"></span>2530835<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fc8 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fc9 wc6 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Prime<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Esta<span class=\"_ _234\"></span>te<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o<span class=\"_ _232\"></span>Sara<span class=\"_ _22a\"></span>jevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fc9 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fc9 wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2bc y1fc9 wc7 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>7<span class=\"_ _234\"></span>2-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2b5 y1fc9 wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2c0 y1fca wc8 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Luxury<span class=\"_ _232\"></span>R<span class=\"_ _22a\"></span>eal<span class=\"_ _232\"></span>Estat<span class=\"_ _22a\"></span>e<span class=\"_ _232\"></span>D<span class=\"_ _22a\"></span>.o.o.<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>\u2013<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ce y1fca wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cf y1fca wbe hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b7 y1fca wc9 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-0698-1<span class=\"_ _26a\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d0 y1fca wb5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2b1 y1fcb wca hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Arkan<span class=\"_ _232\"></span>Pr<span class=\"_ _22a\"></span>oper<span class=\"_ _26e\"></span>ty<span class=\"_ _232\"></span>Development<span class=\"_ _25b\"></span>D<span class=\"_ _26f\"></span>.o.o<span class=\"_ _232\"></span>Sarajevo<span class=\"_ _232\"></span>-<span class=\"_ _232\"></span>Bosnia<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d1 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d2 y1fcb wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d3 y1fcb wcb hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Company<span class=\"_ _232\"></span>registr<span class=\"_ _234\"></span>ation<span class=\"_ _239\"></span>no.<span class=\"_ _23e\"></span>65-01-06<span class=\"_ _269\"></span>76-1<span class=\"_ _271\"></span>7<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2d4 y1fcb wb2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _237\"></span>t<span class=\"_ _238\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _233\"></span>of<span class=\"_ _233\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _234\"></span>e.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2d5 y1fcc wcc hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">M/s.<span class=\"_ _232\"></span>Beijing<span class=\"_ _232\"></span>Dar<span class=\"_ _232\"></span>Al<span class=\"_ _232\"></span>Ark<span class=\"_ _22a\"></span>an<span class=\"_ _232\"></span>Consulting<span class=\"_ _232\"></span>Co.<span class=\"_ _232\"></span>L<span class=\"_ _22a\"></span>td.<span class=\"_ _232\"></span>\u2013<span class=\"_ _274\"></span>China<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d6 y1fcc wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d7 y1fcc wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d8 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Company registr<span class=\"_ _5\"></span>ation no.<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x2d9 h33 y1fcd ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, consulting services, </td></tr><tr><td></td><td></td><td></td><td class=\"c n x2da y1fce wcd hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">91<span class=\"_ _278\"> </span></div></td><td class=\"c n x2db y1fce wce hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">110105MA7EQ7<span class=\"_ _0\"></span>9Y9Q<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2d9 h33 y1fcf ff1 fs1b fc3 sc0 ls0 ws0\">undertaking exhibition and design activities.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd0 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Luxury Property Development L.L.<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>. S<span class=\"_ _0\"></span>OC \u2013 UAE </td><td class=\"c n x2ad y1fd1 wac hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ae y1fd1 wad hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2af y1fd1 wcf hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial<span class=\"_ _232\"></span>license<span class=\"_ _233\"></span>no.<span class=\"_ _233\"></span>99<span class=\"_ _235\"></span>7901<span class=\"_ _278\"> </span></div></td><td></td><td class=\"c n x2c3 y1fd1 wd0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Purchase<span class=\"_ _277\"></span>and<span class=\"_ _239\"></span>sale<span class=\"_ _239\"></span>o<span class=\"_ _234\"></span>f<span class=\"_ _239\"></span>real<span class=\"_ _239\"></span>estat<span class=\"_ _235\"></span>e<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x2a8 h33 y1fd2 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Aqtab Properties L.L.<span class=\"_ _0\"></span>C)<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table><div class=\"gs65\"><table class=\"s wd1 hdf\" id=\"_ec890c52-fe23-4c39-813e-d84d821c8553\"><tr><td class=\"t m0 x2dd h34 y1fd3 ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2de h34 y1fd4 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2df h34 y1fd4 ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2e0 y1fd6 waa he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fd6 wd2 he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">Principal activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2de h34 y1fd7 ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2df h34 y1fd7 ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x23a y1fd8 wd3 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar DG Global Properties L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e2 y1fd8 wad hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2cd y1fd8 wbe hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fd8 wd4 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 99<span class=\"_ _0\"></span>7919<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fd8 wd5 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2e3 y1fd9 wd6 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar DG Global Property Development L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e4 y1fd9 wac hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e5 y1fd9 wad hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fd9 wd7 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 99<span class=\"_ _0\"></span>7915<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fd9 wd5 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Purchase and sale o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2e6 y1fda wd8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">DG Luxury Property Management L.L.<span class=\"_ _0\"></span>C \u2013 U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d1 y1fda wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2d2 y1fda wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e7 y1fda wd9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 12<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4015<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fda wda hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Property management services.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2e8 y1fdb wdb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment LL<span class=\"_ _2\"></span>C OPC \u2013 UAE<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e9 y1fdb wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ea y1fdb wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2eb y1fdb wdc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 59000<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2ec h33 y1fdc ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>and and real estate purchase and sale, self-o<span class=\"_ _5\"></span>wned property </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2ec h33 y1fdd ff1 fs1b fc3 sc0 ls0 ws0\">management services, real estat<span class=\"_ _0\"></span>e enterprises investment, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2ec h33 y1fde ff1 fs1b fc3 sc0 ls0 ws0\">developmen<span class=\"_ _0\"></span>t, institution and Management.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x2e8 y1fdf wdd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings L<span class=\"_ _0\"></span>imited (ADGM)<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e9 y1fdf wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ea y1fdf wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2eb y1fdf wde hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 000008662<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2ec h33 y1fe0 ff1 fs1b fc3 sc0 ls0 ws0\">Proprietary investmen<span class=\"_ _0\"></span>t and holding/management of companies, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2ec h33 y1fe1 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>reasury management and opera<span class=\"_ _5\"></span>tions, corporate g<span class=\"_ _0\"></span>overnance, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2ec h33 y1fe2 ff1 fs1b fc3 sc0 ls0 ws0\">stakeholder rela<span class=\"_ _0\"></span>tions. </td></tr><tr><td class=\"c n x2e8 y1fe3 wdf hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Property Developmen<span class=\"_ _5\"></span>t SPC \u2013 Oman<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e9 y1fe3 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ea y1fe3 wbe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2eb y1fe3 we0 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _0\"></span>402<span class=\"_ _0\"></span>786<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2ec h33 y1fe4 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment, Construction of building<span class=\"_ _5\"></span>s (general </td></tr><tr><td class=\"t m0 x2dd h33 y1fe5 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan Pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty Developmen<span class=\"_ _5\"></span>t SPC)<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x2ec h33 y1fe6 ff1 fs1b fc3 sc0 ls0 ws0\">constructions of r<span class=\"_ _0\"></span>esidential and non-residential buildings.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x2ed y1fe7 we1 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Luxury SPC \u2013 Oman<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c1 y1fe7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c2 y1fe7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fe7 we2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 154081<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fe7 we3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2ee y1fe8 we4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Developmen<span class=\"_ _0\"></span>t Maldives Privat<span class=\"_ _0\"></span>e L<span class=\"_ _1\"></span>TD - Maldives<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ef y1fe8 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f0 y1fe8 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e7 y1fe8 we5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. C0021202<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fe8 we6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Owning<span class=\"_ _9\"></span>, operating and managing tourist ho<span class=\"_ _0\"></span>tels and resorts.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2f1 y1fe9 we7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar DG Global Inv<span class=\"_ _0\"></span>estment L.L.<span class=\"_ _0\"></span>C \u2013 UAE<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f2 y1fe9 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f3 y1fe9 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2b4 y1fe9 we8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 12152<span class=\"_ _5\"></span>59<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fe9 we9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2ee y1fea wea hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Services Limited \u2013 UK<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ef y1fea wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f0 y1fea wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e7 y1fea web hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 152<span class=\"_ _0\"></span>732<span class=\"_ _0\"></span>95<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1fea wec hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Business support including marketing activities.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2ed y1f01 wed hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _0\"></span>te \u2013 K<span class=\"_ _0\"></span>S<span class=\"_ _278\"> </span>A<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c1 y1f01 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2c2 y1f01 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f4 y1f01 wee hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 101092<span class=\"_ _2\"></span>4907<span class=\"_ _278\"> </span></div></td><td class=\"c n x2e1 y1f01 wef hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of projects and buying and sellin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>eal estate.<span class=\"_ _278\"> </span></div></td></tr></table></div><table class=\"s wf0 he1\" id=\"_0a32e8e1-6234-4e49-9c56-65f2686ecde0\"><tr><td class=\"t m0 x287 h34 y1feb ff7 fsa fc3 sc0 ls0 ws0\">Name of subsidiary and domicile<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f5 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fec ff7 fsa fc3 sc0 ls0 ws0\">Percen<span class=\"_ _0\"></span>tage of<span class=\"_ _278\"> </span></td><td class=\"c n x2f7 y1fed waa he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>icense/R<span class=\"_ _0\"></span>egistration No.<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1fed wd2 he0\"><div class=\"t m0 x21b h34 y1fd5 ff7 fsa fc3 sc0 ls0 ws0\">Principal activities<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x2f5 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">eff<span class=\"_ _0\"></span>ective holding<span class=\"_ _278\"> </span></td><td class=\"t m0 x2f6 h34 y1fee ff7 fsa fc3 sc0 ls0 ws0\">votin<span class=\"_ _0\"></span>g rights<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1fef wf1 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings F<span class=\"_ _0\"></span>or Investment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1fef wac hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1fef wad hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1fef wf2 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 10091<span class=\"_ _0\"></span>15608<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ff0 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of real estat<span class=\"_ _5\"></span>e, Buying and selling o<span class=\"_ _5\"></span>f real estat<span class=\"_ _0\"></span>e, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff1 ff1 fs1b fc3 sc0 ls0 ws0\">Management and leasin<span class=\"_ _5\"></span>g of r<span class=\"_ _5\"></span>esidential and non-residential </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ff2 ff1 fs1b fc3 sc0 ls0 ws0\">properties, R<span class=\"_ _0\"></span>eal estate br<span class=\"_ _5\"></span>okerag<span class=\"_ _0\"></span>e.<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x2fe y1ff3 wf3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment \u2013 K<span class=\"_ _0\"></span>SA<span class=\"_ _8\"></span>*<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff3 wf4 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">42%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff3 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x301 y1ff3 wf5 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no.  705<span class=\"_ _0\"></span>19327<span class=\"_ _0\"></span>00<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff3 wf6 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t of projects.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff4 wf7 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global USA LL<span class=\"_ _8\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff4 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff4 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff4 wf8 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. M2300000866<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff4 we9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Investmen<span class=\"_ _5\"></span>t in Commercial Enterprises &amp; Mana<span class=\"_ _0\"></span>gement.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff5 wf9 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Investmen<span class=\"_ _5\"></span>t LL<span class=\"_ _2\"></span>C \u2013 USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff5 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff5 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff5 wfa hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 100250498100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff5 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff6 wfc hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Holdings LL<span class=\"_ _8\"></span>C - USA<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff6 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff6 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff6 wfd hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">File no. 10025031<span class=\"_ _0\"></span>8100<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff6 wfb hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment and investmen<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x303 y1ff7 wfe hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Greece M.A.E \u2013 Greece<span class=\"_ _278\"> </span></div></td><td class=\"c n x304 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x305 y1ff7 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x306 y1ff7 wff hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _2\"></span>75922001000<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff7 w100 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Sale of pr<span class=\"_ _5\"></span>operty<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x2fe y1ff8 w101 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global f<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Estate Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L \u2013 Qatar<span class=\"_ _278\"> </span></div></td><td class=\"c n x2ff y1ff8 wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x300 y1ff8 wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x302 y1ff8 w102 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 1<span class=\"_ _0\"></span>65584<span class=\"_ _278\"> </span></div></td><td class=\"c n x2f8 y1ff8 we3 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eal estate de<span class=\"_ _0\"></span>velopment.<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y1ff9 ff1 fs1b fc3 sc0 ls0 ws0\">(F<span class=\"_ _5\"></span>ormerly Dar Al Arkan F<span class=\"_ _0\"></span>or R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _5\"></span>te Dev<span class=\"_ _0\"></span>elopment W<span class=\"_ _0\"></span>.L.L<span class=\"_ _0\"></span>) </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x2f9 y1ffa w103 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Global Morocco LL<span class=\"_ _8\"></span>C \u2013 Morocco<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fa y1ffa wac hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fb y1ffa wad hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">100%<span class=\"_ _278\"> </span></div></td><td class=\"c n x2fc y1ffa w104 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Commercial license no. 126<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x2fd h33 y1ffb ff1 fs1b fc3 sc0 ls0 ws0\">Acquisition, developmen<span class=\"_ _0\"></span>t and sale of real estat<span class=\"_ _5\"></span>e properties, </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x2fd h33 y1ffc ff1 fs1b fc3 sc0 ls0 ws0\">management and administra<span class=\"_ _0\"></span>tion of properties.<span class=\"_ _278\"> </span></td></tr></table>* This entity became part of the Group on 2<span class=\"_ _2\"></span>4 September 2025<span class=\"_ _0\"></span>. The Group owns 42% o<span class=\"_ _0\"></span>f the shareholding in Dar Global R<span class=\"_ _0\"></span>eal Estate De<span class=\"_ _0\"></span>velopment \u2013 K<span class=\"_ _0\"></span>SA. Although the o<span class=\"_ _5\"></span>wnership in<span class=\"_ _0\"></span>terest is 42%, it has been treated as a subsidiary as the Group has contr<span class=\"_ _5\"></span>ol over this en<span class=\"_ _0\"></span>tity<span class=\"_ _2\"></span>, and is exposed to, or has rights t<span class=\"_ _0\"></span>o, variable returns fr<span class=\"_ _5\"></span>om its involv<span class=\"_ _0\"></span>ement with this entity and has the ability to af<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ect those returns through its pow<span class=\"_ _0\"></span>er over this entity under the agreement en<span class=\"_ _0\"></span>tered by the shareholder<span class=\"_ _0\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs6b\">2. Mat<span class=\"_ _0\"></span>erial accounting policies<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs6c\">2.1 Statemen<span class=\"_ _0\"></span>t of compliance<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc15 sc0 ls0 ws0 gs6d\">The financial statemen<span class=\"_ _0\"></span>ts have been prepar<span class=\"_ _5\"></span>ed in accordance with UK adopted In<span class=\"_ _0\"></span>ternational Accounting </div><div class=\"t m0 hf ff1 fsa fc15 sc0 ls0 ws0 gs6e\">Standards and in conf<span class=\"_ _0\"></span>ormity with the requirements o<span class=\"_ _0\"></span>f the Companies Act 2006.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs6f\">2.2 Basis of pr<span class=\"_ _0\"></span>eparation<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs70\">Basis of prepar<span class=\"_ _0\"></span>ation<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs71\">All values ar<span class=\"_ _0\"></span>e rounded to the nearest unit in USD<span class=\"_ _2\"></span>, which is Company\u2019<span class=\"_ _0\"></span>s functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>, ex<span class=\"_ _0\"></span>cept where </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs72\">otherwise indicated. E<span class=\"_ _0\"></span>ach entity determines its o<span class=\"_ _0\"></span>wn functional currency and items included in the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs73\">financial statemen<span class=\"_ _0\"></span>ts of each entity are measur<span class=\"_ _5\"></span>ed using that functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs74\">The financial statemen<span class=\"_ _0\"></span>ts have been prepar<span class=\"_ _5\"></span>ed on a historical cost basis. Historical cost is g<span class=\"_ _0\"></span>enerally based </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs75\">on the f<span class=\"_ _0\"></span>air value of the consider<span class=\"_ _0\"></span>ation given in ex<span class=\"_ _0\"></span>change f<span class=\"_ _0\"></span>or assets.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs76\">Basis of consolida<span class=\"_ _0\"></span>tion<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs77\">The financial statemen<span class=\"_ _0\"></span>ts comprise the financial statements of the Compan<span class=\"_ _0\"></span>y and the subsidiaries </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs78\">(\u2018the Group\u2019), plus the Group\u2019<span class=\"_ _2\"></span>s share of the r<span class=\"_ _5\"></span>esults and net assets o<span class=\"_ _0\"></span>f its joint ventures.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs79\">Subsidiaries<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7a\">Subsidiaries are entities contr<span class=\"_ _0\"></span>olled by the Group. The Group controls an en<span class=\"_ _0\"></span>tity when it is exposed to, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7b\">or has rights to, v<span class=\"_ _0\"></span>ariable returns from its in<span class=\"_ _0\"></span>volvement with the entity and has the ability to a<span class=\"_ _0\"></span>ffec<span class=\"_ _5\"></span>t those </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7c\">returns thr<span class=\"_ _0\"></span>ough its power ov<span class=\"_ _0\"></span>er the entity<span class=\"_ _8\"></span>. In assessing control, the Group tak<span class=\"_ _0\"></span>es into consideration po<span class=\"_ _5\"></span>tential </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7d\">votin<span class=\"_ _5\"></span>g rights. The acquisition dat<span class=\"_ _0\"></span>e is the date on which control is trans<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>erred to the acquirer<span class=\"_ _8\"></span>. The financial </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7e\">statemen<span class=\"_ _0\"></span>ts of subsidiaries are included in the consolidated financial sta<span class=\"_ _0\"></span>tements from the dat<span class=\"_ _0\"></span>e that </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7f\">control commences until the da<span class=\"_ _0\"></span>te that control ceases.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs80\">Non-controlling in<span class=\"_ _0\"></span>terest </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs81\">Non-controlling in<span class=\"_ _0\"></span>terest (NCI) are measured initially at their pr<span class=\"_ _0\"></span>opor<span class=\"_ _9\"></span>tionate share o<span class=\"_ _0\"></span>f the acquiree\u2019<span class=\"_ _0\"></span>s </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs82\">identifiable net assets a<span class=\"_ _0\"></span>t the date of acquisition. Chang<span class=\"_ _0\"></span>es in the Group\u2019<span class=\"_ _0\"></span>s inter<span class=\"_ _0\"></span>est in a subsidiar<span class=\"_ _9\"></span>y that do not </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs83\">result in a loss o<span class=\"_ _0\"></span>f control are accounted f<span class=\"_ _0\"></span>or as equity transactions.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs84\">Joint ven<span class=\"_ _0\"></span>tures<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs85\">A joint ven<span class=\"_ _0\"></span>ture is a contract under which the Group and other parties undertake an ac<span class=\"_ _5\"></span>tivity or invest in an </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs86\">entity<span class=\"_ _1\"></span>, under joint control. The Group uses equity accoun<span class=\"_ _5\"></span>ting f<span class=\"_ _0\"></span>or such entities, carrying its investment at </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs87\">cost plus the mov<span class=\"_ _5\"></span>ement in the Group\u2019<span class=\"_ _2\"></span>s share of net asse<span class=\"_ _0\"></span>ts after acquisition, less impairment.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs89\">T<span class=\"_ _0\"></span>ransactions eliminat<span class=\"_ _0\"></span>ed on consolidation<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs8a\">Intra-group balances and transac<span class=\"_ _0\"></span>tions, and any unrealised income and expenses (ex<span class=\"_ _2\"></span>cept for f<span class=\"_ _0\"></span>oreign </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs8b\">currency transac<span class=\"_ _0\"></span>tion gains or losses) arising from intragroup tr<span class=\"_ _5\"></span>ansactions, are eliminat<span class=\"_ _0\"></span>ed. Unrealised </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs8c\">losses are eliminat<span class=\"_ _0\"></span>ed in the same way as unre<span class=\"_ _5\"></span>alised gains, but only to the e<span class=\"_ _0\"></span>xtent that ther<span class=\"_ _5\"></span>e is no evidence </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs8d\">of impairmen<span class=\"_ _0\"></span>t. </div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs8e\">Going concern<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs8f\">The Group\u2019<span class=\"_ _2\"></span>s forecasts and pr<span class=\"_ _0\"></span>ojections based on the current trends in sales and de<span class=\"_ _0\"></span>velopment and aft<span class=\"_ _0\"></span>er </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs90\">taking account o<span class=\"_ _0\"></span>f the funds currently held, av<span class=\"_ _0\"></span>ailable f<span class=\"_ _0\"></span>acilit<span class=\"_ _9\"></span>y including the undra<span class=\"_ _0\"></span>wn facility o<span class=\"_ _0\"></span>f USD  </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs91\">265<span class=\"_ _0\"></span>,059<span class=\"_ _0\"></span>,849 at y<span class=\"_ _0\"></span>ear end (ref<span class=\"_ _5\"></span>er to not<span class=\"_ _0\"></span>e 16 and 1<span class=\"_ _8\"></span>7) show that the Compan<span class=\"_ _0\"></span>y and the Group will be able to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs92\">operate within the le<span class=\"_ _0\"></span>vel of r<span class=\"_ _5\"></span>esources and will be able to discharg<span class=\"_ _0\"></span>e its liabilities including the mandatory </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs93\">repaymen<span class=\"_ _0\"></span>t of banking f<span class=\"_ _0\"></span>acilities. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs94\">The Director<span class=\"_ _0\"></span>s hav<span class=\"_ _0\"></span>e, at the time of appro<span class=\"_ _0\"></span>ving the consolidated financial statemen<span class=\"_ _0\"></span>ts, a reasonable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs95\">expectation tha<span class=\"_ _0\"></span>t the Group have adequa<span class=\"_ _0\"></span>te resources to con<span class=\"_ _5\"></span>tinue in operational exist<span class=\"_ _0\"></span>ence for the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs96\">f<span class=\"_ _0\"></span>oreseeable future. Thus, the<span class=\"_ _0\"></span>y continue to adopt the going concern basis o<span class=\"_ _0\"></span>f accounting in preparing the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs97\">consolidated financial sta<span class=\"_ _0\"></span>tements.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs98\">Adoption of ne<span class=\"_ _0\"></span>w and revised standards </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs99\">The Group has adopted all r<span class=\"_ _0\"></span>elevant amendmen<span class=\"_ _0\"></span>ts to existing standards and int<span class=\"_ _0\"></span>erpretations issued by the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9a\">Interna<span class=\"_ _0\"></span>tional Accounting Standard Board (IA<span class=\"_ _5\"></span>SB) that are ef<span class=\"_ _0\"></span>fectiv<span class=\"_ _5\"></span>e f<span class=\"_ _0\"></span>or the respective financial y<span class=\"_ _0\"></span>ear ends </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9b\">present<span class=\"_ _5\"></span>ed, with no material impact on its consolida<span class=\"_ _0\"></span>ted results or financial position.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9c\">The Group did not implemen<span class=\"_ _5\"></span>t the requirements o<span class=\"_ _0\"></span>f any other standards or in<span class=\"_ _0\"></span>terpretations that w<span class=\"_ _0\"></span>ere in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9d\">issue but were no<span class=\"_ _0\"></span>t required to be adopted.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9e\">The preparation o<span class=\"_ _0\"></span>f these financial statements r<span class=\"_ _5\"></span>equires managemen<span class=\"_ _0\"></span>t to make judgemen<span class=\"_ _0\"></span>ts, estimates and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs9f\">assumptions that a<span class=\"_ _5\"></span>ff<span class=\"_ _0\"></span>ect the reported amounts. Further inf<span class=\"_ _0\"></span>ormation on ke<span class=\"_ _0\"></span>y judgements and sources o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa0\">estimation uncertainty is disclosed in not<span class=\"_ _5\"></span>e 2.22.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gsa2\">2.3 F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue measurement<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa3\">F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue is the price that would be received t<span class=\"_ _0\"></span>o sell an asset or paid to trans<span class=\"_ _0\"></span>fer a liability in an orderly </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa4\">transaction between mark<span class=\"_ _0\"></span>et participants at the measurement da<span class=\"_ _5\"></span>te. The f<span class=\"_ _0\"></span>air value measur<span class=\"_ _5\"></span>ement is based </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa5\">on the presumption that the transac<span class=\"_ _0\"></span>tion to sell the asset or trans<span class=\"_ _0\"></span>fer the liability takes place either:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa6\">\u2022 <span class=\"_ _ba\"> </span>In the principal market f<span class=\"_ _0\"></span>or the asset or liability<span class=\"_ _8\"></span>, or<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa7\">\u2022 <span class=\"_ _ba\"> </span>In the absence of a principal market, in the most adv<span class=\"_ _0\"></span>antageous mark<span class=\"_ _0\"></span>et for the asse<span class=\"_ _0\"></span>t or liabilit<span class=\"_ _9\"></span>y<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa8\">The principal or the most advan<span class=\"_ _0\"></span>tageous market must be accessible t<span class=\"_ _0\"></span>o the Group.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsa9\">The f<span class=\"_ _0\"></span>air value of an asse<span class=\"_ _0\"></span>t or a liability is measured using the assumptions that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants would </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsaa\">use when pricing the asset or liability<span class=\"_ _1\"></span>, assuming that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants act in their best economic </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsab\">inter<span class=\"_ _5\"></span>est.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsac\">A f<span class=\"_ _0\"></span>air value measurement o<span class=\"_ _0\"></span>f a non-financial asset takes int<span class=\"_ _0\"></span>o account a market participant\u2019<span class=\"_ _2\"></span>s ability to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsad\">generat<span class=\"_ _0\"></span>e economic benefits by using the asset in its highest and best use or by selling it t<span class=\"_ _0\"></span>o another market </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsae\">participant that would use the asse<span class=\"_ _5\"></span>t in its highest and best use.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gsaf\">2.4 F<span class=\"_ _0\"></span>oreign currency<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb0\">The transactions in currencies o<span class=\"_ _5\"></span>ther than the Group\u2019<span class=\"_ _2\"></span>s presentation currenc<span class=\"_ _0\"></span>y are recognized a<span class=\"_ _5\"></span>t the rates </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb1\">of e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>change prev<span class=\"_ _0\"></span>ailing at the dates o<span class=\"_ _0\"></span>f the transactions. A<span class=\"_ _0\"></span>t the end o<span class=\"_ _0\"></span>f each reporting period, monetary </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb2\">items denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _5\"></span>encies are retr<span class=\"_ _5\"></span>anslated a<span class=\"_ _0\"></span>t the rates prev<span class=\"_ _0\"></span>ailing at that da<span class=\"_ _0\"></span>te. Non-<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb3\">monetary items carried at f<span class=\"_ _0\"></span>air value tha<span class=\"_ _5\"></span>t are denominat<span class=\"_ _0\"></span>ed in foreign currencies ar<span class=\"_ _0\"></span>e retranslated a<span class=\"_ _0\"></span>t the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb4\">rates pr<span class=\"_ _0\"></span>evailing a<span class=\"_ _0\"></span>t the date when the f<span class=\"_ _0\"></span>air value w<span class=\"_ _0\"></span>as determined. Non-monetary items that are measured in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb5\">terms o<span class=\"_ _0\"></span>f historical cost in a for<span class=\"_ _0\"></span>eign currency are not re<span class=\"_ _0\"></span>translated. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb6\">Ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences on monetary items are reco<span class=\"_ _0\"></span>gnized in the consolidated sta<span class=\"_ _5\"></span>tement o<span class=\"_ _0\"></span>f profit or loss in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb7\">the period in which they arise.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb8\">In preparing the <span class=\"_ _5\"></span>separate <span class=\"_ _0\"></span>financial informa<span class=\"_ _0\"></span>tion of the individual subsidiaries, the <span class=\"_ _5\"></span>transactions in curr<span class=\"_ _5\"></span>encies </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsb9\">other than the subsidiaries functional curr<span class=\"_ _0\"></span>ency are recogniz<span class=\"_ _0\"></span>ed at the rates o<span class=\"_ _0\"></span>f ex<span class=\"_ _0\"></span>change prev<span class=\"_ _0\"></span>ailing at the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsba\">dates o<span class=\"_ _0\"></span>f the transactions. A<span class=\"_ _0\"></span>t the end o<span class=\"_ _0\"></span>f each reporting period, monetary items denominated in f<span class=\"_ _0\"></span>oreign </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsbb\">currencies are re<span class=\"_ _0\"></span>translated at the ra<span class=\"_ _5\"></span>tes pre<span class=\"_ _0\"></span>vailing at tha<span class=\"_ _0\"></span>t date. Non-monetary items carried at f<span class=\"_ _0\"></span>air value </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsbc\">that are denomina<span class=\"_ _0\"></span>ted in for<span class=\"_ _5\"></span>eign currencies are re<span class=\"_ _0\"></span>translated at the ra<span class=\"_ _5\"></span>tes pre<span class=\"_ _0\"></span>vailing at the da<span class=\"_ _0\"></span>te when the fair </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsbd\">value w<span class=\"_ _0\"></span>as determined. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsbf\">Any gain or loss on tr<span class=\"_ _0\"></span>anslation from functional currency o<span class=\"_ _0\"></span>f subsidiaries to presenta<span class=\"_ _0\"></span>tion currency of the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc0\">Group is tak<span class=\"_ _5\"></span>en to stat<span class=\"_ _0\"></span>ement of other comprehensiv<span class=\"_ _0\"></span>e income. </div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gsc1\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc2\">Ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences on monetary items are reco<span class=\"_ _0\"></span>gnized in consolidated sta<span class=\"_ _5\"></span>tement o<span class=\"_ _0\"></span>f profit or loss in<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc3\">the period in which they arise e<span class=\"_ _0\"></span>x<span class=\"_ _5\"></span>cept f<span class=\"_ _0\"></span>or ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences that rela<span class=\"_ _5\"></span>te to asse<span class=\"_ _5\"></span>ts under construction<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc4\">f<span class=\"_ _0\"></span>or future productive use. These ar<span class=\"_ _0\"></span>e included in the cost of those assets when they ar<span class=\"_ _0\"></span>e regarded as an<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc5\">adjustment to in<span class=\"_ _0\"></span>terest costs on f<span class=\"_ _0\"></span>oreign currency borro<span class=\"_ _0\"></span>wings.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gsc6\">F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change gains and losses<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc7\">The carrying amount of financial assets tha<span class=\"_ _0\"></span>t are denominated in a f<span class=\"_ _0\"></span>oreign currency is det<span class=\"_ _0\"></span>ermined in that </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc8\">f<span class=\"_ _0\"></span>oreign currency and translat<span class=\"_ _0\"></span>ed at the spot rate a<span class=\"_ _0\"></span>t the end of each reporting period. F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsc9\">diff<span class=\"_ _0\"></span>erences arising on financial assets measured a<span class=\"_ _5\"></span>t amortised cost are recognised in the consolidat<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsca\">statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gscc\">2.5 Property and equipment<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gscd\">Property and equipment is stated a<span class=\"_ _0\"></span>t cost less accumulated depreciation and iden<span class=\"_ _0\"></span>tified impairment loss, if </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsce\">any<span class=\"_ _1\"></span>. The cost comprises of purchase price, t<span class=\"_ _0\"></span>ogether with any incidental e<span class=\"_ _0\"></span>xpense of acquisition. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gscf\">Subsequent costs are included in the asset\u2019<span class=\"_ _2\"></span>s carrying amount or recogniz<span class=\"_ _5\"></span>ed as a separate asse<span class=\"_ _0\"></span>t, as </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd0\">appropriat<span class=\"_ _0\"></span>e, only when it is probable that future economic benefits associa<span class=\"_ _0\"></span>ted with the item will flow to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd1\">the Group and the cost o<span class=\"_ _0\"></span>f the item can be measured reliably<span class=\"_ _1\"></span>. All other repair<span class=\"_ _0\"></span>s and maintenance expenses </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd2\">are charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f profit or loss during the financial period in which the<span class=\"_ _5\"></span>y are incurred.  </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd3\">Depreciation is spr<span class=\"_ _5\"></span>ead ov<span class=\"_ _0\"></span>er its useful lives so as to write o<span class=\"_ _0\"></span>ff the cost of property and equipment, using the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd4\">straight-line method o<span class=\"_ _0\"></span>ver its useful lives as f<span class=\"_ _0\"></span>ollows: </div><div class=\"gsd5\"><table class=\"s w105 he2\" id=\"_bdc21359-f382-4102-9af9-640eb1ebffa8\"><tr><td class=\"c n x308 y1ffd w106 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>ssets<span class=\"_ _278\"> </span></div></td><td class=\"c n x309 y1ffd w107 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _5\"></span>if<span class=\"_ _5\"></span>e ye<span class=\"_ _5\"></span>ars<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1ffe w108 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>easehold improv<span class=\"_ _0\"></span>ements<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1ffe w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fff w10a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Furniture and fixt<span class=\"_ _0\"></span>ures<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1fff w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1f01 w10b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Computer<span class=\"_ _0\"></span>s and office equipment<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1f01 w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd6\">No depreciation is charg<span class=\"_ _0\"></span>ed on land and capital work-in-progress.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd7\">When part of an item o<span class=\"_ _0\"></span>f property and equipment hav<span class=\"_ _5\"></span>e diff<span class=\"_ _0\"></span>erent useful liv<span class=\"_ _5\"></span>es, they ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd8\">separate it<span class=\"_ _0\"></span>ems (major components) of property and equipment.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsd9\">The leasehold impro<span class=\"_ _5\"></span>vements ar<span class=\"_ _0\"></span>e being depreciated ov<span class=\"_ _0\"></span>er the period from when they became a<span class=\"_ _0\"></span>vailable f<span class=\"_ _0\"></span>or </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsda\">use up to the end o<span class=\"_ _0\"></span>f the lease term.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsdb\">The estimated use<span class=\"_ _5\"></span>ful lives, r<span class=\"_ _5\"></span>esidual v<span class=\"_ _5\"></span>alues and depreciation method ar<span class=\"_ _0\"></span>e review<span class=\"_ _0\"></span>ed at the end of each </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsdc\">reporting period, with the eff<span class=\"_ _0\"></span>ect of an<span class=\"_ _0\"></span>y changes in estimate account<span class=\"_ _0\"></span>ed for on a prospectiv<span class=\"_ _0\"></span>e basis.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsdd\">The gain or loss arising on the disposal or re<span class=\"_ _0\"></span>tirement of an item o<span class=\"_ _0\"></span>f property and equipment is determined </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsde\">as the diff<span class=\"_ _0\"></span>erence between the sales proceeds and the carrying amount o<span class=\"_ _0\"></span>f the asset and is recognized in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsdf\">the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gse1\">2.6 L<span class=\"_ _0\"></span>eases<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse2\">L<span class=\"_ _0\"></span>eases are account<span class=\"_ _0\"></span>ed for by r<span class=\"_ _0\"></span>ecognising a right-of-use asset and a le<span class=\"_ _5\"></span>ase liability ex<span class=\"_ _0\"></span>cept f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse3\">\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>eases of low v<span class=\"_ _0\"></span>alue assets; and<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse4\">\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>eases with a duration of 12 mon<span class=\"_ _0\"></span>ths or less.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse5\">L<span class=\"_ _0\"></span>ease liabilities are measur<span class=\"_ _0\"></span>ed at the present v<span class=\"_ _5\"></span>alue of the con<span class=\"_ _0\"></span>tractual payments due to the lessor o<span class=\"_ _0\"></span>ver the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse6\">lease term, with the discount r<span class=\"_ _5\"></span>ate de<span class=\"_ _5\"></span>termined by r<span class=\"_ _0\"></span>eference t<span class=\"_ _0\"></span>o the rate inherent in the le<span class=\"_ _5\"></span>ase unless (as is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse7\">typically the case) this is not readily de<span class=\"_ _5\"></span>terminable, in which case the Group\u2019<span class=\"_ _2\"></span>s incremental borro<span class=\"_ _0\"></span>wing rate </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse8\">on commencement o<span class=\"_ _0\"></span>f the lease is used. V<span class=\"_ _0\"></span>ariable lease payments ar<span class=\"_ _0\"></span>e only included in the measurement </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gse9\">of the lease liability if the<span class=\"_ _0\"></span>y depend on an index or rate. In such cases, the initial me<span class=\"_ _5\"></span>asurement o<span class=\"_ _0\"></span>f the lease </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsea\">liability assumes the variable elemen<span class=\"_ _0\"></span>t will remain unchanged throughout the lease term. Other v<span class=\"_ _0\"></span>ariable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gseb\">lease paymen<span class=\"_ _5\"></span>ts are expensed in the period t<span class=\"_ _0\"></span>o which they relate. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsec\">On initial recognition, the carrying v<span class=\"_ _5\"></span>alue of the lease liability also includes:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsed\">\u2022 <span class=\"_ _ba\"> </span>Amounts expected to be pa<span class=\"_ _0\"></span>yable under an<span class=\"_ _0\"></span>y residual value guaran<span class=\"_ _0\"></span>tee;<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsee\">\u2022 <span class=\"_ _ba\"> </span>The ex<span class=\"_ _0\"></span>ercise price of an<span class=\"_ _0\"></span>y purchase option granted in f<span class=\"_ _0\"></span>avor o<span class=\"_ _0\"></span>f the Group if it is reasonably certain to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsef\">assess that option;<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf0\">\u2022 <span class=\"_ _ba\"> </span>Any penalties pay<span class=\"_ _0\"></span>able for t<span class=\"_ _0\"></span>erminating the lease, if the term o<span class=\"_ _0\"></span>f the lease has been estimated based on </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf1\">termination option bein<span class=\"_ _5\"></span>g ex<span class=\"_ _0\"></span>ercised.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf2\">Right o<span class=\"_ _0\"></span>f use assets are initially measured at the amount o<span class=\"_ _0\"></span>f the lease liability<span class=\"_ _8\"></span>, reduced f<span class=\"_ _0\"></span>or any lease<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf3\">incentives r<span class=\"_ _0\"></span>eceived, and increased f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf4\">\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>ease payments made at or be<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ore commencement of the lease;<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf5\">\u2022 <span class=\"_ _ba\"> </span>Initial direct costs incurred; and<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf6\">\u2022 <span class=\"_ _ba\"> </span>The amount of any pr<span class=\"_ _0\"></span>ovision recognized wher<span class=\"_ _0\"></span>e the Group is contractually requir<span class=\"_ _5\"></span>ed to dismantle, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf7\">remov<span class=\"_ _0\"></span>e or restore the leased asset.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf8\">Subsequent to initial measur<span class=\"_ _0\"></span>ement lease liabilities increase as a result o<span class=\"_ _0\"></span>f interest charged a<span class=\"_ _0\"></span>t a constant </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsf9\">rate on the balance outstandin<span class=\"_ _0\"></span>g and are reduced for le<span class=\"_ _0\"></span>ase payments made. Right-o<span class=\"_ _5\"></span>f-use assets are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsfa\">amortised on a straight-line basis ov<span class=\"_ _0\"></span>er the remaining term of the lease or o<span class=\"_ _0\"></span>ver the remaining economic </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsfb\">lif<span class=\"_ _0\"></span>e of the asset if<span class=\"_ _1\"></span>, rarely<span class=\"_ _8\"></span>, this is judged to be shorter than the le<span class=\"_ _0\"></span>ase term.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gsfd\">2.<span class=\"_ _19\"></span>7 Development pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsfe\">Properties constructed or in the cour<span class=\"_ _0\"></span>se of construction f<span class=\"_ _0\"></span>or sale in the ordinary course o<span class=\"_ _0\"></span>f business are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gsff\">classified as dev<span class=\"_ _5\"></span>elopment properties and are stat<span class=\"_ _0\"></span>ed at the lower o<span class=\"_ _0\"></span>f cost or net realizable v<span class=\"_ _0\"></span>alue. Cost </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs100\">includes cost of acquisition o<span class=\"_ _0\"></span>f land, cost of construction including planning and design cost, commission, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs101\">borrowin<span class=\"_ _5\"></span>g costs, employ<span class=\"_ _0\"></span>ee costs, cost of acquiring dev<span class=\"_ _0\"></span>elopment rights and other direct costs a<span class=\"_ _0\"></span>ttributable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs102\">to the dev<span class=\"_ _0\"></span>elopment. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs103\">Certain portion of land plots, on which the Group'<span class=\"_ _0\"></span>s pro<span class=\"_ _5\"></span>jects are locat<span class=\"_ _0\"></span>ed, is acquired with minimal upfront </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs104\">cash contributions and certain variable consider<span class=\"_ _5\"></span>ation based on the percen<span class=\"_ _5\"></span>tage o<span class=\"_ _0\"></span>f profit. The entir<span class=\"_ _5\"></span>e </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs105\">projects ar<span class=\"_ _0\"></span>e controlled and managed by the Gr<span class=\"_ _0\"></span>oup, which includes development, mark<span class=\"_ _0\"></span>eting<span class=\"_ _94\"></span>, collections </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs106\">etc. The Group applies the liability appr<span class=\"_ _0\"></span>oach in accounting f<span class=\"_ _5\"></span>or the variable consider<span class=\"_ _0\"></span>ations.  Under this </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs107\">approach, the Group includes the f<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f the variable pa<span class=\"_ _0\"></span>yments in the initial cost of the properties </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs108\">at the dat<span class=\"_ _0\"></span>e of acquisition and recognises a corresponding liability equal t<span class=\"_ _0\"></span>o the fair v<span class=\"_ _0\"></span>alue of the v<span class=\"_ _5\"></span>ariable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs109\">payments on initial r<span class=\"_ _0\"></span>ecognition computed based on a def<span class=\"_ _0\"></span>erred payment plan as defined in the sale and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs10a\">purchase agreemen<span class=\"_ _0\"></span>t (\u201cSPA<span class=\"_ _8\"></span>\u201d). In accounting for the liability<span class=\"_ _1\"></span>, the Group f<span class=\"_ _0\"></span>ollows the principles in IFR<span class=\"_ _0\"></span>S 9<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs10b\">Net realiz<span class=\"_ _0\"></span>able value is the estimat<span class=\"_ _5\"></span>ed selling price in the ordinary course o<span class=\"_ _0\"></span>f business, based on market </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs10c\">prices at the reporting dat<span class=\"_ _0\"></span>e and discounted f<span class=\"_ _0\"></span>or the time value of mone<span class=\"_ _0\"></span>y<span class=\"_ _8\"></span>, if material, less costs to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs10d\">completion and the estimat<span class=\"_ _5\"></span>ed costs of sale.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs10e\">The management r<span class=\"_ _0\"></span>eviews the carrying values o<span class=\"_ _0\"></span>f the developmen<span class=\"_ _5\"></span>t properties on each reporting date.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs10f\">2.8 Adv<span class=\"_ _0\"></span>ances from customer<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs110\">Advances r<span class=\"_ _0\"></span>eceived from customer<span class=\"_ _0\"></span>s include instalments received from cust<span class=\"_ _0\"></span>omers f<span class=\"_ _0\"></span>or properties sold </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs111\">either bef<span class=\"_ _0\"></span>ore the rev<span class=\"_ _0\"></span>enue recognition criteria hav<span class=\"_ _0\"></span>e been met or in ex<span class=\"_ _0\"></span>cess of the pro<span class=\"_ _0\"></span>ject\u2019<span class=\"_ _0\"></span>s stage o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs112\">completion. These funds are la<span class=\"_ _0\"></span>ter recognized in the pr<span class=\"_ _0\"></span>ofit or loss statement once the r<span class=\"_ _0\"></span>evenue recognition </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs113\">criteria are sa<span class=\"_ _0\"></span>tisfied. Additionally<span class=\"_ _1\"></span>, advances from cust<span class=\"_ _0\"></span>omers may be der<span class=\"_ _0\"></span>ecognized from the book<span class=\"_ _0\"></span>s when </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs114\">either the customer or the Group t<span class=\"_ _0\"></span>erminates the contract.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs115\">2.9 A<span class=\"_ _0\"></span>sset acquisition<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs116\">If the Group acquires an asset or a gr<span class=\"_ _0\"></span>oup of assets (including any liabilities assumed) tha<span class=\"_ _0\"></span>t does not </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs117\">constitute a business, then the transaction is outside the scope o<span class=\"_ _0\"></span>f IFR<span class=\"_ _0\"></span>S 3 because it cannot meet the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs118\">definition o<span class=\"_ _5\"></span>f a business combination. Such transactions ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as asset acquisitions in which </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs119\">the cost of acquisition is g<span class=\"_ _0\"></span>enerally allocated between the individual identifiable assets and liabilities in the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs11a\">Group based on their rela<span class=\"_ _5\"></span>tive f<span class=\"_ _0\"></span>air values a<span class=\"_ _5\"></span>t the date o<span class=\"_ _0\"></span>f acquisition. They do not giv<span class=\"_ _0\"></span>e rise to goodwill or </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs11b\">a gain on a bargain pur<span class=\"_ _0\"></span>chase.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs11d\">The measurement and alloca<span class=\"_ _0\"></span>tion of cost in an asset acquisition are complet<span class=\"_ _0\"></span>ed at the date o<span class=\"_ _5\"></span>f recognition </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs11e\">of the asse<span class=\"_ _5\"></span>ts acquired and liabilities assumed, if there are an<span class=\"_ _0\"></span>y<span class=\"_ _8\"></span>. </div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs11f\">2.10 Impairment o<span class=\"_ _0\"></span>f non-financial assets<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs120\">Non-financial assets o<span class=\"_ _5\"></span>f the Group mainly include dev<span class=\"_ _0\"></span>elopment properties, advances to supplier<span class=\"_ _0\"></span>s and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs121\">contract<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s, right-o<span class=\"_ _0\"></span>f-use assets and property and equipment. A<span class=\"_ _0\"></span>t the end of e<span class=\"_ _5\"></span>ach reporting period, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs122\">the Group re<span class=\"_ _0\"></span>views the carrying amounts of its non-financial assets t<span class=\"_ _0\"></span>o determine whether there is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs123\">any indication tha<span class=\"_ _0\"></span>t those assets have suf<span class=\"_ _0\"></span>fered an impairment loss. If an<span class=\"_ _0\"></span>y such indication exists, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs124\">recov<span class=\"_ _0\"></span>erable amount of the asset is estima<span class=\"_ _0\"></span>ted in order to determine the e<span class=\"_ _0\"></span>xtent o<span class=\"_ _0\"></span>f the impairment loss<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs125\">(if any). </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs126\">Where it is not possible t<span class=\"_ _0\"></span>o estimate the recov<span class=\"_ _0\"></span>erable amount of an individual asset, the Group estima<span class=\"_ _0\"></span>tes </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs127\">the recov<span class=\"_ _0\"></span>erable amount of the cash-gener<span class=\"_ _0\"></span>ating unit to which the asset belongs. Where a r<span class=\"_ _0\"></span>easonable and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs128\">consistent basis o<span class=\"_ _0\"></span>f allocation can be identified, corporat<span class=\"_ _0\"></span>e assets are also allocated to individual cash-<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs129\">generatin<span class=\"_ _0\"></span>g units, or other<span class=\"_ _9\"></span>wise they are alloca<span class=\"_ _0\"></span>ted to the smallest group of cash-g<span class=\"_ _0\"></span>enerating units f<span class=\"_ _0\"></span>or which </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12a\">a reasonable and consisten<span class=\"_ _0\"></span>t allocation basis can be identified. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12b\">R<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher of f<span class=\"_ _0\"></span>air value less costs to sell and v<span class=\"_ _0\"></span>alue in use. In assessing value in use, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12c\">the estimated f<span class=\"_ _5\"></span>uture cash flows ar<span class=\"_ _0\"></span>e discounted to their present v<span class=\"_ _0\"></span>alue using a pre-tax discount ra<span class=\"_ _0\"></span>te that </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12d\">reflects current mark<span class=\"_ _0\"></span>et assessments of the time v<span class=\"_ _0\"></span>alue of mone<span class=\"_ _0\"></span>y and the risks specific to the asset f<span class=\"_ _0\"></span>or </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12e\">which the estimates o<span class=\"_ _0\"></span>f future cash flows ha<span class=\"_ _0\"></span>ve not been adjusted. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs12f\">If the recov<span class=\"_ _0\"></span>erable amount of an asset (or cash-g<span class=\"_ _0\"></span>enerating unit) is estimated t<span class=\"_ _5\"></span>o be less than its carrying </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs130\">amount, the carrying amount o<span class=\"_ _5\"></span>f the asset (or cash-genera<span class=\"_ _0\"></span>ting unit) is reduced to its recov<span class=\"_ _0\"></span>erable amount. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs131\">An impairment loss is recogniz<span class=\"_ _0\"></span>ed immediately in the consolidat<span class=\"_ _0\"></span>ed statement of pr<span class=\"_ _0\"></span>ofit or loss.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs132\">Where an impairment loss subsequently r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>ses, the carr<span class=\"_ _9\"></span>ying amount of the asse<span class=\"_ _0\"></span>t (or cash-generating </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs133\">unit) is increased to the r<span class=\"_ _0\"></span>evised estimate o<span class=\"_ _0\"></span>f its recoverable amoun<span class=\"_ _5\"></span>t, but so that the increased carrying </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs134\">amount does not e<span class=\"_ _0\"></span>x<span class=\"_ _5\"></span>ceed the carrying amount that would ha<span class=\"_ _0\"></span>ve been determined had no impairmen<span class=\"_ _5\"></span>t loss </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs135\">been recogniz<span class=\"_ _0\"></span>ed for the asset (or cash-g<span class=\"_ _0\"></span>enerating unit) in prior year<span class=\"_ _0\"></span>s. A rev<span class=\"_ _0\"></span>ersal of an impairmen<span class=\"_ _0\"></span>t loss is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs136\">recogniz<span class=\"_ _0\"></span>ed immediately in the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs138\">2.1<span class=\"_ _0\"></span>1 Financial instruments<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs139\">Financial assets and financial liabilities are reco<span class=\"_ _5\"></span>gnized when the Gr<span class=\"_ _0\"></span>oup becomes a par<span class=\"_ _9\"></span>ty to the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs13a\">contractual pr<span class=\"_ _0\"></span>ovisions of the instrument.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs13b\">2.12 Financial assets<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs13c\">Classification<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs13d\">The Group classifies its financial assets at amortiz<span class=\"_ _0\"></span>ed cost.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs13e\">Measurement<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs13f\">A<span class=\"_ _0\"></span>t initial reco<span class=\"_ _0\"></span>gnition, the Group measures a financial asset at its f<span class=\"_ _0\"></span>air value plus transaction costs tha<span class=\"_ _0\"></span>t are<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs140\">directly attributable t<span class=\"_ _0\"></span>o the acquisition of the financial asset.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs75\">Financial assets comprise o<span class=\"_ _5\"></span>f cash and cash equivalen<span class=\"_ _0\"></span>ts, trade and unbilled receivables, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs141\">deposits and other receiv<span class=\"_ _0\"></span>ables, due from relat<span class=\"_ _5\"></span>ed parties and escrow re<span class=\"_ _5\"></span>tentions.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs77\">Cash and cash equiv<span class=\"_ _5\"></span>alents<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs78\">Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash on hand and demand deposits and other short-term highly </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs142\">liquid investmen<span class=\"_ _0\"></span>ts that are readily conv<span class=\"_ _0\"></span>er<span class=\"_ _9\"></span>tible to a known amoun<span class=\"_ _5\"></span>t of cash and ar<span class=\"_ _0\"></span>e subject to an </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs79\">insignificant risk o<span class=\"_ _0\"></span>f changes in value.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs7b\">T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _0\"></span>ables (including due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties)<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7c\">R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>able balances that are held to collect are subsequently me<span class=\"_ _0\"></span>asured at the lower o<span class=\"_ _0\"></span>f amortized cost </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7d\">or the present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows. The present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7e\">determined through the use o<span class=\"_ _0\"></span>f value adjustmen<span class=\"_ _0\"></span>ts for uncollectible amounts. The Gr<span class=\"_ _0\"></span>oup assesses on a </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs7f\">f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking basis the e<span class=\"_ _0\"></span>xpected credit losses associated with its r<span class=\"_ _0\"></span>eceivables and adjusts the v<span class=\"_ _0\"></span>alue to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs143\">the expected collec<span class=\"_ _0\"></span>tible amounts.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs81\">R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>ables are written off when the<span class=\"_ _0\"></span>y are deemed uncollectible because of bankrupt<span class=\"_ _0\"></span>cy or other f<span class=\"_ _0\"></span>orms of </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs82\">receiver<span class=\"_ _0\"></span>ship of the debt<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s. The assessment o<span class=\"_ _0\"></span>f expected credit losses on receiv<span class=\"_ _0\"></span>ables takes into accoun<span class=\"_ _0\"></span>t </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs83\">credit-risk concentra<span class=\"_ _0\"></span>tion, collective debt risk based on av<span class=\"_ _0\"></span>erage historical losses, specific circumstances </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs144\">such as serious adver<span class=\"_ _0\"></span>se economic conditions in a specific country or region and other f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs84\">inf<span class=\"_ _0\"></span>ormation.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs86\">F<span class=\"_ _0\"></span>or accounts receivable, the Gr<span class=\"_ _5\"></span>oup applies the simplified approach permitted b<span class=\"_ _0\"></span>y IFRS 9<span class=\"_ _0\"></span>, which requires </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs87\">expected lif<span class=\"_ _0\"></span>etime losses to be r<span class=\"_ _0\"></span>ecognized from initial recognition o<span class=\"_ _0\"></span>f the receivables.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs146\">Derecognition o<span class=\"_ _0\"></span>f financial assets<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs147\">The Group derecogniz<span class=\"_ _0\"></span>es a financial asset only when the contractual rights t<span class=\"_ _0\"></span>o the cash f<span class=\"_ _9\"></span>lows from the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs148\">asset expire; or it tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers the financial asset and substan<span class=\"_ _0\"></span>tially all the risks and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs149\">of the asse<span class=\"_ _5\"></span>t to another Gr<span class=\"_ _0\"></span>oup. If the Group neither transf<span class=\"_ _0\"></span>er<span class=\"_ _5\"></span>s nor retains substantially all the risk<span class=\"_ _0\"></span>s and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs14a\">rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership and continues t<span class=\"_ _0\"></span>o control the trans<span class=\"_ _0\"></span>ferred asset, the Gr<span class=\"_ _0\"></span>oup recognizes its retained </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs14b\">inter<span class=\"_ _5\"></span>est in the asset and an associat<span class=\"_ _5\"></span>ed liability f<span class=\"_ _0\"></span>or the amounts, it may hav<span class=\"_ _0\"></span>e to pay<span class=\"_ _1\"></span>. If the Group retains </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs14c\">substantially all the risk<span class=\"_ _0\"></span>s and rewar<span class=\"_ _0\"></span>ds of owner<span class=\"_ _0\"></span>ship of a trans<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed financial asset, the Group continues </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs14d\">to recogniz<span class=\"_ _0\"></span>e the financial asset.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs14e\">2.1<span class=\"_ _0\"></span>3 Financial liabilities<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs14f\">Financial liabilities are classified according t<span class=\"_ _0\"></span>o the substance of the contractual arran<span class=\"_ _0\"></span>gements entered </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs150\">into and the definitions o<span class=\"_ _0\"></span>f a financial liability<span class=\"_ _8\"></span>. All financial liabilities are recogniz<span class=\"_ _0\"></span>ed initially at f<span class=\"_ _5\"></span>air v<span class=\"_ _5\"></span>alue </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs151\">and, in the case of loans, borr<span class=\"_ _0\"></span>owings and pay<span class=\"_ _0\"></span>ables, net of dir<span class=\"_ _0\"></span>ectly attributable transaction costs.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs152\">The Group\u2019<span class=\"_ _2\"></span>s financial liabilities include trade and other pay<span class=\"_ _0\"></span>ables, retention pa<span class=\"_ _0\"></span>yable, bank borr<span class=\"_ _0\"></span>owings, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs153\">dev<span class=\"_ _5\"></span>elopment property liabilities and due to rela<span class=\"_ _0\"></span>ted parties.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs154\">T<span class=\"_ _0\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs155\">Accounts pay<span class=\"_ _0\"></span>able are obliga<span class=\"_ _0\"></span>tions to pay f<span class=\"_ _0\"></span>or goods or ser<span class=\"_ _9\"></span>vices that ha<span class=\"_ _0\"></span>ve been acquired in the ordinary </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs156\">cour<span class=\"_ _5\"></span>se of business fr<span class=\"_ _0\"></span>om suppliers. Accounts pay<span class=\"_ _0\"></span>able are classified as curren<span class=\"_ _0\"></span>t liabilities if payment is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs157\">due within one ye<span class=\"_ _0\"></span>ar or less (or in the normal operating cy<span class=\"_ _0\"></span>cle of the business if longer). If not, the<span class=\"_ _0\"></span>y are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs158\">present<span class=\"_ _5\"></span>ed as non-current liabilities. Accounts and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables are recognized initially a<span class=\"_ _0\"></span>t fair v<span class=\"_ _0\"></span>alue and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs159\">subsequently are measur<span class=\"_ _0\"></span>ed at amortized cost using eff<span class=\"_ _0\"></span>ective int<span class=\"_ _5\"></span>erest method.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs15a\">Bank borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs15b\">T<span class=\"_ _8\"></span>erm loans are initially recognised a<span class=\"_ _0\"></span>t the fair v<span class=\"_ _0\"></span>alue of the consideration receiv<span class=\"_ _0\"></span>ed less directly attributable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs15c\">transaction costs. A<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er initial recognition, interest-bearin<span class=\"_ _5\"></span>g loans and borro<span class=\"_ _5\"></span>wings are subsequently </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs15d\">measured at amortised cost using the ef<span class=\"_ _0\"></span>fective in<span class=\"_ _0\"></span>terest rate me<span class=\"_ _0\"></span>thod. Gains and losses are recognised in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs15e\">the consolidated pr<span class=\"_ _0\"></span>ofit and loss statement when the liabilities ar<span class=\"_ _0\"></span>e derecognised as well as through the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs15f\">amortisation process.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs160\">Dev<span class=\"_ _0\"></span>elopment property liabilities<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs161\">Dev<span class=\"_ _5\"></span>elopment property liabilities represen<span class=\"_ _0\"></span>t the fix<span class=\"_ _5\"></span>ed and variable amoun<span class=\"_ _0\"></span>ts pay<span class=\"_ _0\"></span>able for the acquisition o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs162\">dev<span class=\"_ _5\"></span>elopment properties on a def<span class=\"_ _0\"></span>erred payment plan basis. Fix<span class=\"_ _2\"></span>ed payments pay<span class=\"_ _0\"></span>able on def<span class=\"_ _0\"></span>erred payment </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs163\">plan basis, are stat<span class=\"_ _0\"></span>ed at cash price equivalent a<span class=\"_ _0\"></span>t the recognition date. The diff<span class=\"_ _0\"></span>erence between the cash </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs164\">price equivalen<span class=\"_ _0\"></span>t and the total payment is r<span class=\"_ _0\"></span>ecognised as interest ov<span class=\"_ _0\"></span>er the period of credit unless such </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs165\">inter<span class=\"_ _5\"></span>est qualifies f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost, re<span class=\"_ _0\"></span>fer to para<span class=\"_ _0\"></span>graph 2.1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs167\">The liability approach is used to accoun<span class=\"_ _0\"></span>t for v<span class=\"_ _0\"></span>ariable payments. Under this method, the f<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs168\">variable pa<span class=\"_ _0\"></span>yments is included in the initial cost of de<span class=\"_ _0\"></span>velopment properties at the acquisition date and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs169\">a corresponding de<span class=\"_ _5\"></span>velopment pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty liability is also recognized. A<span class=\"_ _2\"></span>fter initial recognition, an<span class=\"_ _5\"></span>y changes </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs16a\">in the amortized cost o<span class=\"_ _0\"></span>f the financial liability are recorded in pro<span class=\"_ _0\"></span>fit or loss, unless the interest qualifies </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs16b\">f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost. Subsequently<span class=\"_ _1\"></span>, at each r<span class=\"_ _0\"></span>epor<span class=\"_ _9\"></span>ting date the de<span class=\"_ _0\"></span>velopment property </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs16c\">liabilities are measured a<span class=\"_ _0\"></span>t amor<span class=\"_ _9\"></span>tised cost using the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est method.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs16d\">Derecognition o<span class=\"_ _0\"></span>f financial liabilities<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs16e\">The Group derecogniz<span class=\"_ _0\"></span>es financial liabilities when, and only when, the Group\u2019<span class=\"_ _0\"></span>s obliga<span class=\"_ _0\"></span>tions are discharged, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs16f\">cancelled or they e<span class=\"_ _0\"></span>xpire. When an existing financial liability is replaced by another<span class=\"_ _1\"></span>, from the same lender </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs170\">on substantially diff<span class=\"_ _0\"></span>erent terms, or the t<span class=\"_ _0\"></span>erms of an existing liability are substan<span class=\"_ _5\"></span>tially modified, such </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs171\">an ex<span class=\"_ _0\"></span>change or modifica<span class=\"_ _0\"></span>tion is treated as the derecognition o<span class=\"_ _0\"></span>f the original liability and the recognition </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs172\">of a ne<span class=\"_ _0\"></span>w liability<span class=\"_ _8\"></span>. The differ<span class=\"_ _0\"></span>ence in the respective carrying amounts is recogniz<span class=\"_ _0\"></span>ed in the consolidated </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs173\">statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs174\">2.1<span class=\"_ _0\"></span>4 Off<span class=\"_ _0\"></span>setting financial instruments<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs175\">Financial assets and liabilities are o<span class=\"_ _0\"></span>ffset and the net amoun<span class=\"_ _0\"></span>t repor<span class=\"_ _9\"></span>ted in the consolidat<span class=\"_ _0\"></span>ed statement o<span class=\"_ _5\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs176\">financial position, when there is a legally en<span class=\"_ _0\"></span>forceable righ<span class=\"_ _0\"></span>t to off<span class=\"_ _0\"></span>set the recognized amoun<span class=\"_ _5\"></span>ts and there is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs177\">an inten<span class=\"_ _5\"></span>tion to settle on a net basis or r<span class=\"_ _0\"></span>ealize the asset and settle the liability simultaneously<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs178\">2.15 R<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>venue recognition<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs179\">R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from contracts with customer<span class=\"_ _0\"></span>s for de<span class=\"_ _0\"></span>velopment and sale of residen<span class=\"_ _0\"></span>tial properties<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17a\">The Group recogniz<span class=\"_ _0\"></span>es revenue fr<span class=\"_ _0\"></span>om contracts with customer<span class=\"_ _0\"></span>s based on a five step model as set out in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17b\">IFR<span class=\"_ _0\"></span>S 15 R<span class=\"_ _0\"></span>evenue from con<span class=\"_ _0\"></span>tracts with customers.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17c\">Step 1<span class=\"_ _5\"></span>. <span class=\"_ _18a\"> </span>Identify the contract(s) with a cust<span class=\"_ _0\"></span>omer: A contract is defined as an agreement be<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>ween two or </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17d\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>more parties that creat<span class=\"_ _0\"></span>es enforce<span class=\"_ _0\"></span>able rights and obligations and sets out the criteria f<span class=\"_ _0\"></span>or ev<span class=\"_ _5\"></span>ery </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17e\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract that must be met. This is e<span class=\"_ _0\"></span>videnced by issuance of signed Sale and Purchase Agr<span class=\"_ _0\"></span>eement </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs17f\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>(\u201cSP<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>\u201d) to the cust<span class=\"_ _0\"></span>omer and for re<span class=\"_ _0\"></span>venue recognition ov<span class=\"_ _0\"></span>er time, meeting specified threshold of  <span class=\"_ _10\"> </span> </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs180\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>project completion and collection fr<span class=\"_ _0\"></span>om the customers. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs181\">Step 2. <span class=\"_ _18b\"> </span>Identify the perf<span class=\"_ _0\"></span>ormance obligations in the contract: A perf<span class=\"_ _0\"></span>ormance obligation is a promise in a</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs182\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract with a customer t<span class=\"_ _5\"></span>o trans<span class=\"_ _0\"></span>fer a g<span class=\"_ _5\"></span>ood or service to the customer<span class=\"_ _8\"></span>. The performance</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs183\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>obligation f<span class=\"_ _0\"></span>or the Group is to deliver the construct<span class=\"_ _0\"></span>ed property to the customers alon<span class=\"_ _0\"></span>g with the</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs184\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>ancillary rights such as the right to use amenities and other rela<span class=\"_ _0\"></span>ted infrastructure f<span class=\"_ _0\"></span>acilities</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs185\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>av<span class=\"_ _0\"></span>ailable. Accordingly<span class=\"_ _1\"></span>, one per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ation has been identified f<span class=\"_ _0\"></span>or each unit to be sold.</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs186\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>The Group assesses its rev<span class=\"_ _0\"></span>enue arrangements against specific crit<span class=\"_ _0\"></span>eria to determine if it is</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs187\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>acting as principal or agent. The Gr<span class=\"_ _0\"></span>oup has concluded that it is acting as a principal in all of its</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs188\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>revenue arr<span class=\"_ _0\"></span>angements.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18a\">Step 3<span class=\"_ _0\"></span>.  <span class=\"_ _15\"> </span>Det<span class=\"_ _0\"></span>ermine the transaction price: The transaction price is the amount of consider<span class=\"_ _5\"></span>ation to which</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18b\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the Group expects to be en<span class=\"_ _0\"></span>titled in ex<span class=\"_ _0\"></span>change f<span class=\"_ _0\"></span>or delivering the property to its customer<span class=\"_ _0\"></span>s. The</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18c\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>agreed transaction price is a part of signed SP<span class=\"_ _0\"></span>A issued to each cust<span class=\"_ _0\"></span>omer<span class=\"_ _2\"></span>. R<span class=\"_ _0\"></span>ev<span class=\"_ _5\"></span>enue ex<span class=\"_ _0\"></span>cludes</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18d\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>tax<span class=\"_ _0\"></span>es and duty<span class=\"_ _8\"></span>, and includes an adjustment f<span class=\"_ _0\"></span>or a significant financing component (\u201cSF<span class=\"_ _0\"></span>C\u201d) where</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18e\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the payment plan f<span class=\"_ _0\"></span>or the projects e<span class=\"_ _5\"></span>xtends be<span class=\"_ _0\"></span>yond twelv<span class=\"_ _5\"></span>e months from the reporting period. No</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs18f\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>adjustment has been made f<span class=\"_ _0\"></span>or variable consideration as the Gr<span class=\"_ _0\"></span>oup does not have an<span class=\"_ _0\"></span>y contracts</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs190\"> <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>with variable considera<span class=\"_ _0\"></span>tion.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs191\">Step 4.  <span class=\"_ _10\"> </span>Allocate the transaction price t<span class=\"_ _0\"></span>o the per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations in the contract: The Group   </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs192\">                  allocates the transac<span class=\"_ _0\"></span>tion price to each unit sold, consistent with the perf<span class=\"_ _0\"></span>ormance obligation </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs193\">                  identified in Step 2.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs194\">Step 5<span class=\"_ _0\"></span>.  <span class=\"_ _18c\"> </span>R<span class=\"_ _0\"></span>ecogniz<span class=\"_ _0\"></span>e revenue when (or as) the entity sa<span class=\"_ _5\"></span>tis<span class=\"_ _0\"></span>fies a per<span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>ormance obligation. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs195\">The Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation and recognizes r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue ov<span class=\"_ _5\"></span>er time, if one of the f<span class=\"_ _0\"></span>ollowing<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs196\">criteria is met:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls47 ws44 gs197\">1. <span class=\"_ _12\"></span><span class=\"ls0 ws0\">The customer simultaneously receiv<span class=\"_ _0\"></span>es and consumes the benefits provided by the Group\u2019<span class=\"_ _2\"></span>s </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs198\">performance as the Gr<span class=\"_ _0\"></span>oup per<span class=\"_ _9\"></span>forms; or<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs199\">2. <span class=\"_ _2\"></span>The Group\u2019<span class=\"_ _2\"></span>s per<span class=\"_ _9\"></span>formance cr<span class=\"_ _0\"></span>eates or enhances an asset that the cust<span class=\"_ _0\"></span>omer controls as the asset is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs19a\">creat<span class=\"_ _0\"></span>ed or enhanced; or<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls26 ws24 gs19b\">3.<span class=\"_ _9\"></span> <span class=\"_ _0\"></span><span class=\"ls0 ws0\">The Group\u2019<span class=\"_ _0\"></span>s perf<span class=\"_ _0\"></span>ormance does not create an asset with an alt<span class=\"_ _0\"></span>ernative use to the Group and the en<span class=\"_ _0\"></span>tity </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs19c\">has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment for perf<span class=\"_ _0\"></span>ormance completed to dat<span class=\"_ _0\"></span>e. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs19d\">The Group determines the sa<span class=\"_ _0\"></span>tisf<span class=\"_ _0\"></span>action of perf<span class=\"_ _0\"></span>ormance obligation separat<span class=\"_ _0\"></span>ely for each o<span class=\"_ _0\"></span>f its contracts and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs19e\">recogniz<span class=\"_ _0\"></span>e revenue accordin<span class=\"_ _5\"></span>gly<span class=\"_ _1\"></span>. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs19f\">F<span class=\"_ _0\"></span>or per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations where one of the abo<span class=\"_ _0\"></span>ve conditions are not met, r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue is recognised at the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a0\">point in time at which the perf<span class=\"_ _0\"></span>ormance obligation is satis<span class=\"_ _0\"></span>fied. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a1\">Under the terms o<span class=\"_ _0\"></span>f the contracts in the U<span class=\"_ _0\"></span>AE, Oman, Qatar and K<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>A the Group is contractually restrict<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a2\">from redirec<span class=\"_ _0\"></span>ting the properties to another customer and has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment f<span class=\"_ _5\"></span>or work </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a3\">done. Theref<span class=\"_ _0\"></span>ore, rev<span class=\"_ _0\"></span>enue from construction of residen<span class=\"_ _0\"></span>tial properties in the UAE<span class=\"_ _0\"></span>, Oman, Qatar and K<span class=\"_ _0\"></span>SA </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a4\">is recognised o<span class=\"_ _5\"></span>ver time on an input/<span class=\"_ _0\"></span>cost-to-cost method, i.e. based on the proportion of contr<span class=\"_ _5\"></span>act costs </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a5\">incurred f<span class=\"_ _0\"></span>or work performed t<span class=\"_ _0\"></span>o date relativ<span class=\"_ _0\"></span>e to the estimated to<span class=\"_ _5\"></span>tal contract costs. The Group consider<span class=\"_ _0\"></span>s </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a6\">that this input method is an appropria<span class=\"_ _0\"></span>te measure of the pr<span class=\"_ _0\"></span>ogress tow<span class=\"_ _0\"></span>ards complete satis<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>action of the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a7\">performance oblig<span class=\"_ _0\"></span>ation under IFRS 15<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1a9\">In respect o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s contracts f<span class=\"_ _0\"></span>or dev<span class=\"_ _0\"></span>elopment of residential pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties in the United Kingdom, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1aa\">Group has assessed that the crit<span class=\"_ _0\"></span>eria for recordin<span class=\"_ _0\"></span>g revenue ov<span class=\"_ _0\"></span>er time is not met and trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f control </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ab\">happens only at the time o<span class=\"_ _0\"></span>f handover of comple<span class=\"_ _0\"></span>ted units to the customer<span class=\"_ _0\"></span>s and accordingly the rev<span class=\"_ _0\"></span>enue is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ac\">recognised at the poin<span class=\"_ _0\"></span>t in time at which the performance obliga<span class=\"_ _0\"></span>tion is satisfied.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ad\">When the Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation by delivering the promised g<span class=\"_ _0\"></span>oods or ser<span class=\"_ _9\"></span>vices it </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ae\">creat<span class=\"_ _0\"></span>es a contract asset based on the amount o<span class=\"_ _0\"></span>f consideration earned by the perf<span class=\"_ _5\"></span>ormance. Where the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1af\">amount o<span class=\"_ _0\"></span>f consideration received from a cust<span class=\"_ _0\"></span>omer ex<span class=\"_ _0\"></span>ceeds the amount of re<span class=\"_ _0\"></span>venue recogniz<span class=\"_ _5\"></span>ed this gives </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b0\">rise to a contrac<span class=\"_ _5\"></span>t liability<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs1b1\">Project mana<span class=\"_ _0\"></span>gement service<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b2\">The Group pro<span class=\"_ _0\"></span>vides advisor<span class=\"_ _9\"></span>y and assisting ser<span class=\"_ _9\"></span>vices relating t<span class=\"_ _0\"></span>o management of construc<span class=\"_ _5\"></span>tion of pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b3\">under long term contr<span class=\"_ _5\"></span>acts with customer<span class=\"_ _0\"></span>s. The revenue is me<span class=\"_ _5\"></span>asured based on the consideration fr<span class=\"_ _0\"></span>om </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b4\">customer<span class=\"_ _0\"></span>s to which the Group expects t<span class=\"_ _5\"></span>o be entitled in a contract with a cust<span class=\"_ _0\"></span>omer in an amount that </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b5\">corresponds directly with the v<span class=\"_ _0\"></span>alue to the customer o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s perf<span class=\"_ _5\"></span>ormance completed t<span class=\"_ _5\"></span>o date.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1b6\">2.1<span class=\"_ _0\"></span>6 Cost of re<span class=\"_ _0\"></span>venue<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b7\">Cost of r<span class=\"_ _0\"></span>evenue represen<span class=\"_ _5\"></span>ts cost f<span class=\"_ _0\"></span>or purchase of land, construction costs, consultant costs, utilities cost, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b8\">and other rela<span class=\"_ _0\"></span>ted direct costs recogniz<span class=\"_ _0\"></span>ed to consolidated stat<span class=\"_ _0\"></span>ement of pro<span class=\"_ _0\"></span>fit or loss on percentage o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1b9\">completion or point in time as applicable.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1ba\">2.1<span class=\"_ _8\"></span>7 Borrowin<span class=\"_ _5\"></span>g costs<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1bb\">Borrowin<span class=\"_ _5\"></span>g costs directly attributable t<span class=\"_ _0\"></span>o the acquisition, construction or production of qualifying asse<span class=\"_ _5\"></span>ts, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1bc\">which are assets that necessarily tak<span class=\"_ _0\"></span>e a substantial period of time t<span class=\"_ _0\"></span>o get ready f<span class=\"_ _0\"></span>or their intended use </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1bd\">or sale, are added to the cost o<span class=\"_ _0\"></span>f those assets, until such time as the assets are substantially r<span class=\"_ _0\"></span>eady for </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1be\">their intended use or sale. Borr<span class=\"_ _5\"></span>owing costs consist o<span class=\"_ _0\"></span>f interest and other costs tha<span class=\"_ _0\"></span>t the Group incurs in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1bf\">connection with the borro<span class=\"_ _5\"></span>wing of f<span class=\"_ _0\"></span>unds. All other borrowing costs are r<span class=\"_ _0\"></span>ecognised in the consolidated </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c0\">statemen<span class=\"_ _0\"></span>t of profit or loss in the y<span class=\"_ _0\"></span>ear in which they ar<span class=\"_ _5\"></span>e incurred.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1c1\">2.1<span class=\"_ _0\"></span>8 Escr<span class=\"_ _0\"></span>ow Accounts<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c2\">Escro<span class=\"_ _0\"></span>w accounts represent bank accoun<span class=\"_ _5\"></span>ts where mone<span class=\"_ _5\"></span>y is held in with the bank, acting as an escro<span class=\"_ _0\"></span>w </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c3\">agent, and a<span class=\"_ _0\"></span>vailable f<span class=\"_ _0\"></span>or use only if all the pre-determined conditions ar<span class=\"_ _0\"></span>e fulfilled. The funds paid by </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c4\">customer<span class=\"_ _0\"></span>s for their residen<span class=\"_ _0\"></span>tial units in off-plan sales are requir<span class=\"_ _0\"></span>ed to be deposited into escro<span class=\"_ _0\"></span>w accounts </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c5\">held by bank<span class=\"_ _0\"></span>s accredited by the local go<span class=\"_ _0\"></span>verning bodies.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c7\">F<span class=\"_ _0\"></span>or Escrow re<span class=\"_ _0\"></span>tention, in line with Dubai and K<span class=\"_ _0\"></span>SA la<span class=\"_ _0\"></span>ws an escrow ag<span class=\"_ _0\"></span>ent must retain prescribed per cent o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c8\">the total v<span class=\"_ _0\"></span>alue of each escro<span class=\"_ _0\"></span>w account once the developer obtains the buildin<span class=\"_ _5\"></span>g completion certificate </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1c9\">to ensure co<span class=\"_ _0\"></span>verage o<span class=\"_ _0\"></span>f defects in the pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty post-handover<span class=\"_ _1\"></span>. The retained amount will be released t<span class=\"_ _5\"></span>o the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ca\">dev<span class=\"_ _5\"></span>eloper one ye<span class=\"_ _0\"></span>ar from the registration o<span class=\"_ _0\"></span>f the residential units in the name of purchaser<span class=\"_ _0\"></span>s of such units.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1cb\">2.19 Equity and reserves<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1cc\">Share capital represen<span class=\"_ _0\"></span>ts the nominal value of shar<span class=\"_ _0\"></span>es that have been issued. Shar<span class=\"_ _0\"></span>e premium represents </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1cd\">the ex<span class=\"_ _0\"></span>cess consideration r<span class=\"_ _0\"></span>eceived over the nominal v<span class=\"_ _0\"></span>alue of share capital upon the sale o<span class=\"_ _0\"></span>f shares, less </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ce\">any incidental costs o<span class=\"_ _0\"></span>f issue.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1cf\">The retained earnings r<span class=\"_ _0\"></span>epresent distributable reserves.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d0\">The f<span class=\"_ _0\"></span>oreign currency translation r<span class=\"_ _0\"></span>eser<span class=\"_ _9\"></span>ve is used to record e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erence arising from translation o<span class=\"_ _0\"></span>f<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d1\">the financial statemen<span class=\"_ _0\"></span>ts of f<span class=\"_ _0\"></span>oreign subsidiaries and joint ventur<span class=\"_ _5\"></span>es.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1d2\">2.20 T<span class=\"_ _1\"></span>ax<span class=\"_ _0\"></span>ation<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d3\">The tax charge r<span class=\"_ _5\"></span>epresents the sum o<span class=\"_ _0\"></span>f the tax currently pay<span class=\"_ _0\"></span>able and def<span class=\"_ _0\"></span>erred tax.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs1d4\">Current tax<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d5\">Current tax comprises the e<span class=\"_ _0\"></span>xpected tax pay<span class=\"_ _0\"></span>able or receivable on the ta<span class=\"_ _0\"></span>xable income or loss f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d6\">and any adjustmen<span class=\"_ _0\"></span>t to the tax pay<span class=\"_ _0\"></span>able or receivable in r<span class=\"_ _5\"></span>espect of pr<span class=\"_ _0\"></span>evious year<span class=\"_ _0\"></span>s. The amount of curr<span class=\"_ _0\"></span>ent<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d7\">tax pay<span class=\"_ _0\"></span>able or receiv<span class=\"_ _0\"></span>able is the best estimate of the tax amoun<span class=\"_ _0\"></span>t expected to be paid or receiv<span class=\"_ _0\"></span>ed that </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d8\">reflects uncertainty relat<span class=\"_ _0\"></span>ed to income tax<span class=\"_ _0\"></span>es, if any<span class=\"_ _1\"></span>. It is measured using tax rat<span class=\"_ _0\"></span>es enacted or substantively<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1d9\">enacted at the r<span class=\"_ _0\"></span>epor<span class=\"_ _9\"></span>ting date. Curr<span class=\"_ _0\"></span>ent tax also includes any tax arising from dividends.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs1da\">Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1db\">Def<span class=\"_ _0\"></span>erred tax is recognised in respect o<span class=\"_ _0\"></span>f temporary diff<span class=\"_ _0\"></span>erences between the carrying amounts of assets </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1dc\">and liabilities f<span class=\"_ _0\"></span>or financial reporting purposes and the amounts used for ta<span class=\"_ _5\"></span>xa<span class=\"_ _0\"></span>tion purposes. Deferr<span class=\"_ _0\"></span>ed tax is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1dd\">not recognised f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1de\">\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences on the initial recognition of assets or liabilities in a tr<span class=\"_ _0\"></span>ansaction that:</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1df\"> <span class=\"_ _125\"> </span>a) is not a business combination; and</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e0\"> <span class=\"_ _125\"> </span>b) at the time of the transaction (i) a<span class=\"_ _0\"></span>ffects neither accoun<span class=\"_ _0\"></span>ting nor taxable pro<span class=\"_ _0\"></span>fit or loss and (ii) does</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e1\"> <span class=\"_ _125\"> </span>not  give rise to equal tax<span class=\"_ _0\"></span>able and deductible temporary diff<span class=\"_ _0\"></span>erences;<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e2\">\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences related to in<span class=\"_ _0\"></span>vestments in subsidiaries, associates and join<span class=\"_ _0\"></span>t arrangements to the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e3\">ext<span class=\"_ _0\"></span>ent that the Group is able to contr<span class=\"_ _0\"></span>ol the timing of the re<span class=\"_ _5\"></span>ver<span class=\"_ _0\"></span>sal of the temporary diff<span class=\"_ _0\"></span>erences and it is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e4\">probable that the<span class=\"_ _0\"></span>y will not rev<span class=\"_ _0\"></span>erse in the f<span class=\"_ _0\"></span>oreseeable future; and<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e5\">\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>axable temporary diff<span class=\"_ _0\"></span>erences arising on the initial recognition o<span class=\"_ _0\"></span>f goodwill. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e7\">Def<span class=\"_ _0\"></span>erred tax assets are recognised f<span class=\"_ _0\"></span>or unused tax losses, unused tax credits and deductible t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e8\">diff<span class=\"_ _0\"></span>erences to the ex<span class=\"_ _5\"></span>tent tha<span class=\"_ _0\"></span>t it is probable that future tax<span class=\"_ _0\"></span>able profits will be a<span class=\"_ _0\"></span>vailable ag<span class=\"_ _5\"></span>ainst which they </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1e9\">can be used. Future tax<span class=\"_ _0\"></span>able profits ar<span class=\"_ _5\"></span>e determined based on the re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f relev<span class=\"_ _0\"></span>ant taxable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ea\">diff<span class=\"_ _0\"></span>erences. If the amount of ta<span class=\"_ _5\"></span>xable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences is insufficient to reco<span class=\"_ _0\"></span>gnise a deferred ta<span class=\"_ _5\"></span>x </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1eb\">asset in full, then futur<span class=\"_ _0\"></span>e taxable pro<span class=\"_ _0\"></span>fits, adjusted f<span class=\"_ _0\"></span>or rever<span class=\"_ _0\"></span>sals of existing t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences, are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ec\">considered, based on the business plans f<span class=\"_ _0\"></span>or individual subsidiaries in the Group. Def<span class=\"_ _0\"></span>erred tax assets are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ed\">revie<span class=\"_ _0\"></span>wed at each reporting da<span class=\"_ _0\"></span>te and are reduced to the e<span class=\"_ _0\"></span>xtent that it is no lon<span class=\"_ _0\"></span>ger probable that the rela<span class=\"_ _0\"></span>ted </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ee\">tax benefit will be realised; such r<span class=\"_ _0\"></span>eductions are rever<span class=\"_ _0\"></span>sed when the probability of f<span class=\"_ _0\"></span>uture taxable pr<span class=\"_ _0\"></span>ofits </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ef\">improv<span class=\"_ _0\"></span>es.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f0\">The measurement o<span class=\"_ _0\"></span>f def<span class=\"_ _5\"></span>erred tax re<span class=\"_ _5\"></span>flects the tax consequences that would f<span class=\"_ _0\"></span>ollow from the manner in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f1\">which the Group expects, a<span class=\"_ _0\"></span>t the reporting date, to reco<span class=\"_ _0\"></span>ver or settle the carrying amount of its assets<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f2\">and liabilities.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f3\">Def<span class=\"_ _0\"></span>erred tax assets and liabilities are o<span class=\"_ _0\"></span>ffset only if certain criteria are me<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1f4\">2.21 Statut<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>y R<span class=\"_ _0\"></span>eserve<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f5\">According to Article 103 o<span class=\"_ _0\"></span>f the UAE F<span class=\"_ _0\"></span>ederal L<span class=\"_ _0\"></span>aw No. (32) o<span class=\"_ _0\"></span>f 2021, 5% of annual net pr<span class=\"_ _0\"></span>ofits aft<span class=\"_ _0\"></span>er NCI are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f6\">allocated t<span class=\"_ _0\"></span>o the statutory reserve for the en<span class=\"_ _0\"></span>tities registered in U<span class=\"_ _0\"></span>AE. The trans<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ers to the sta<span class=\"_ _5\"></span>tutory reserve </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f7\">may be suspended when the reserve re<span class=\"_ _5\"></span>aches 50% of the paid-up capital.<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs1f8\">2.22 Significant accountin<span class=\"_ _5\"></span>g judgemen<span class=\"_ _0\"></span>ts, estimates and assumptions<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1f9\">In the application o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s accounting policies, which are described in polic<span class=\"_ _0\"></span>y notes, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1fa\">management is r<span class=\"_ _0\"></span>equired to make judg<span class=\"_ _0\"></span>ements, estimates and assumptions about the carrying amounts </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1fb\">of asse<span class=\"_ _5\"></span>ts and liabilities that are no<span class=\"_ _0\"></span>t readily apparent from other sour<span class=\"_ _0\"></span>ces. The estimates and associated </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1fc\">assumptions are based on historical e<span class=\"_ _0\"></span>xperience and other fact<span class=\"_ _0\"></span>ors that ar<span class=\"_ _5\"></span>e considered to be r<span class=\"_ _5\"></span>elev<span class=\"_ _0\"></span>ant. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs5d\">Actual results ma<span class=\"_ _0\"></span>y differ fr<span class=\"_ _5\"></span>om these estimates.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1fd\">The estimates and underlying assump<span class=\"_ _5\"></span>tions are re<span class=\"_ _0\"></span>viewed on an ongoing basis. R<span class=\"_ _2\"></span>evisions to accounting </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1fe\">estimates ar<span class=\"_ _0\"></span>e recognized in the period in which the estimat<span class=\"_ _0\"></span>e is revised if the revision a<span class=\"_ _0\"></span>ffects only tha<span class=\"_ _0\"></span>t </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs1ff\">period, or in the period of the r<span class=\"_ _0\"></span>evision and future periods if the re<span class=\"_ _0\"></span>vision aff<span class=\"_ _0\"></span>ects both current and futur<span class=\"_ _0\"></span>e </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs60\">periods.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs201\">The significant judgments and estima<span class=\"_ _0\"></span>tes made by management, tha<span class=\"_ _0\"></span>t have a significant risk o<span class=\"_ _0\"></span>f causing </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs202\">a material ad<span class=\"_ _5\"></span>justment to the carrying amounts o<span class=\"_ _0\"></span>f assets and liabilities within the next financial y<span class=\"_ _0\"></span>ear are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs203\">described below<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 h16 ff7 fs4 fc5 sc0 ls0 ws0 gs204\">Critical judgemen<span class=\"_ _0\"></span>ts in applying accounting policies<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs205\">In the process o<span class=\"_ _0\"></span>f applying the Group\u2019<span class=\"_ _0\"></span>s accounting policies, which ar<span class=\"_ _5\"></span>e described abov<span class=\"_ _5\"></span>e, and due to the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs206\">nature o<span class=\"_ _0\"></span>f operations, managemen<span class=\"_ _0\"></span>t makes the f<span class=\"_ _5\"></span>ollowing judgmen<span class=\"_ _0\"></span>t that has the most significant eff<span class=\"_ _0\"></span>ect on </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs207\">the amounts recogniz<span class=\"_ _0\"></span>ed in the consolidated financial stat<span class=\"_ _0\"></span>ements.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs208\">Identifying a contr<span class=\"_ _0\"></span>act<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs209\">The Group assesses f<span class=\"_ _0\"></span>or each developmen<span class=\"_ _5\"></span>t and f<span class=\"_ _0\"></span>or each customer the point in time at which a contrac<span class=\"_ _0\"></span>t </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20a\">exists. This requir<span class=\"_ _5\"></span>es assessing the point in each de<span class=\"_ _0\"></span>velopment where there is certainty that it will con<span class=\"_ _0\"></span>tinue </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20b\">to completion sub<span class=\"_ _0\"></span>ject to certain thresholds i.e. development sta<span class=\"_ _5\"></span>ges ranging fr<span class=\"_ _0\"></span>om 20% to 30%, depending </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20c\">on the geograph<span class=\"_ _0\"></span>y and associated project risk<span class=\"_ _0\"></span>s. Developmen<span class=\"_ _0\"></span>t stage is determined based on construction<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20d\">progress achie<span class=\"_ _0\"></span>ved by the main contract<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>. Additionally<span class=\"_ _1\"></span>, the Group assesses the point in time at which </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20e\">consideration from the cust<span class=\"_ _0\"></span>omer is probable, typically being receipt of 20% o<span class=\"_ _0\"></span>f the consideration tog<span class=\"_ _5\"></span>ether </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs20f\">with the legal requir<span class=\"_ _0\"></span>ements of the sale and purchase agr<span class=\"_ _5\"></span>eement and the continuing tr<span class=\"_ _0\"></span>end of collections </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs210\">indicating the lik<span class=\"_ _0\"></span>elihood receipt of futur<span class=\"_ _0\"></span>e instalment payments due. </div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs211\">R<span class=\"_ _0\"></span>ecognition o<span class=\"_ _5\"></span>f rev<span class=\"_ _0\"></span>enue over time or at poin<span class=\"_ _0\"></span>t in time<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs212\">The Group is required t<span class=\"_ _0\"></span>o assess each of its contracts with cust<span class=\"_ _0\"></span>omers to det<span class=\"_ _0\"></span>ermine whether per<span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ormance </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs213\">obligations ar<span class=\"_ _0\"></span>e satisfied o<span class=\"_ _0\"></span>ver time or at a point in time in order t<span class=\"_ _0\"></span>o determine the appropriate me<span class=\"_ _5\"></span>thod of </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs214\">recognizing re<span class=\"_ _0\"></span>venue.  </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs215\">The Group has assessed that based on the sale and pur<span class=\"_ _5\"></span>chase agreements en<span class=\"_ _0\"></span>tered into with customer<span class=\"_ _0\"></span>s </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs216\">f<span class=\"_ _0\"></span>or sale of property under developmen<span class=\"_ _0\"></span>t in the UAE<span class=\"_ _0\"></span>, Oman, Qatar and K<span class=\"_ _0\"></span>SA as w<span class=\"_ _0\"></span>ell as the relevan<span class=\"_ _0\"></span>t laws </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs217\">and regula<span class=\"_ _0\"></span>tions, that it does not creat<span class=\"_ _0\"></span>e an asset with an alternative use to the Gr<span class=\"_ _0\"></span>oup and has an </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs218\">enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment for perf<span class=\"_ _0\"></span>ormance completed to dat<span class=\"_ _0\"></span>e. In these circumstances the Group </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs219\">recogniz<span class=\"_ _0\"></span>es revenue o<span class=\"_ _0\"></span>ver time. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _8\"></span>, for contrac<span class=\"_ _5\"></span>ts relating t<span class=\"_ _0\"></span>o sale of property under developmen<span class=\"_ _0\"></span>t in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs21a\">the United Kingdom wher<span class=\"_ _0\"></span>e the above is not applicable, the Group r<span class=\"_ _0\"></span>ecognizes re<span class=\"_ _5\"></span>venue at a poin<span class=\"_ _0\"></span>t in time. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs21b\">In recognizing re<span class=\"_ _0\"></span>venue at a point in time, the Group consider<span class=\"_ _0\"></span>s the point in time at which the cust<span class=\"_ _5\"></span>omer </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs21c\">obtains control o<span class=\"_ _0\"></span>f the asset.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs21e\">Measurement o<span class=\"_ _0\"></span>f progress when rev<span class=\"_ _0\"></span>enue is recognized o<span class=\"_ _0\"></span>ver time  </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs21f\">The Group has elected t<span class=\"_ _0\"></span>o apply the input method to measure the progr<span class=\"_ _0\"></span>ess of performance oblig<span class=\"_ _5\"></span>ations </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs220\">where re<span class=\"_ _0\"></span>venue is recognized o<span class=\"_ _0\"></span>ver time. The Group consider<span class=\"_ _0\"></span>s that the use of the input method which </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs221\">requires re<span class=\"_ _0\"></span>venue recognition on the basis o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s eff<span class=\"_ _0\"></span>orts to the satis<span class=\"_ _0\"></span>faction o<span class=\"_ _0\"></span>f the performance </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs222\">obligation pr<span class=\"_ _0\"></span>ovides the best ref<span class=\"_ _0\"></span>erence of re<span class=\"_ _0\"></span>venue actually earned. In applying the input method, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs223\">Group estimat<span class=\"_ _0\"></span>es the cost to complete the projec<span class=\"_ _5\"></span>ts in order to det<span class=\"_ _0\"></span>ermine the amount of re<span class=\"_ _0\"></span>venue to be </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs224\">recogniz<span class=\"_ _0\"></span>ed. </div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs225\">K<span class=\"_ _2\"></span>ey sources o<span class=\"_ _0\"></span>f estimation uncertainty<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs226\">The ke<span class=\"_ _0\"></span>y assumptions concerning the future, and other k<span class=\"_ _0\"></span>ey sources o<span class=\"_ _0\"></span>f estimation uncertainty at the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs227\">reporting date, tha<span class=\"_ _0\"></span>t have a significant risk o<span class=\"_ _0\"></span>f causing a material adjustmen<span class=\"_ _0\"></span>t to the carr<span class=\"_ _9\"></span>ying amounts o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs228\">assets and liabilities within the nex<span class=\"_ _0\"></span>t financial year<span class=\"_ _8\"></span>, are discussed below<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs229\">Significant financing component<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22a\">In jurisdictions where the Group r<span class=\"_ _0\"></span>ecognizes rev<span class=\"_ _0\"></span>enue over time, unbilled re<span class=\"_ _0\"></span>venue for cust<span class=\"_ _0\"></span>omers with </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22b\">expected <span class=\"_ _0\"></span>collections bey<span class=\"_ _0\"></span>ond one year is <span class=\"_ _0\"></span>discounted at the pr<span class=\"_ _0\"></span>evailing <span class=\"_ _0\"></span>market inter<span class=\"_ _0\"></span>est rate. The tr<span class=\"_ _5\"></span>ansaction </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22c\">price f<span class=\"_ _0\"></span>or these contracts is adjusted using the ra<span class=\"_ _0\"></span>te that would ha<span class=\"_ _0\"></span>ve been applied if a separate financing </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22d\">agreement had been made be<span class=\"_ _5\"></span>tween the Group and the customer a<span class=\"_ _0\"></span>t the contract\u2019<span class=\"_ _0\"></span>s inception, usually </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22e\">matching the mark<span class=\"_ _0\"></span>et rate a<span class=\"_ _0\"></span>t that time. The Group has used discount rat<span class=\"_ _0\"></span>es ranging from 6% to 8.5%.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs22f\">In jurisdictions where the Group acquir<span class=\"_ _0\"></span>es development properties on a def<span class=\"_ _0\"></span>erred payment plan with </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs230\">expected pa<span class=\"_ _0\"></span>yments bey<span class=\"_ _0\"></span>ond one year are discoun<span class=\"_ _0\"></span>ted at the Group\u2019<span class=\"_ _2\"></span>s incremental borrowing ra<span class=\"_ _0\"></span>te. The </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs231\">transaction price f<span class=\"_ _0\"></span>or these acquisitions is adjusted using the borro<span class=\"_ _0\"></span>wing rate, typically the rat<span class=\"_ _0\"></span>e that would </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs232\">hav<span class=\"_ _0\"></span>e been applied if a separate financing agreemen<span class=\"_ _0\"></span>t had been made bet<span class=\"_ _9\"></span>ween the Group and the seller a<span class=\"_ _0\"></span>t </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs233\">the contract\u2019<span class=\"_ _2\"></span>s inception. The Group has used discount rat<span class=\"_ _0\"></span>es ranging from 6% to 7<span class=\"_ _1\"></span>.05%.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs235\">Cost to complete the pr<span class=\"_ _0\"></span>ojects<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs236\">The Group estimat<span class=\"_ _0\"></span>es the cost to complete the projec<span class=\"_ _5\"></span>ts in order to det<span class=\"_ _0\"></span>ermine the cost attributable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs237\">to re<span class=\"_ _0\"></span>venue being recogniz<span class=\"_ _0\"></span>ed. These estimates include the cost of pro<span class=\"_ _0\"></span>viding infrastructure, po<span class=\"_ _0\"></span>tential </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs238\">claims by contrac<span class=\"_ _5\"></span>tor<span class=\"_ _0\"></span>s as evalua<span class=\"_ _0\"></span>ted by the project consultan<span class=\"_ _0\"></span>t and the cost of meeting other con<span class=\"_ _0\"></span>tractual </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs239\">obligations t<span class=\"_ _0\"></span>o the customers.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23a\">The Group has conducted sensitivity analysis on the t<span class=\"_ _0\"></span>otal budgeted cost f<span class=\"_ _0\"></span>or its ongoing pr<span class=\"_ _0\"></span>ojects eligible </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23b\">f<span class=\"_ _0\"></span>or revenue reco<span class=\"_ _5\"></span>gnition. Based on sensitivity analysis, a 5% increase in to<span class=\"_ _0\"></span>tal budgeted cost will lead t<span class=\"_ _0\"></span>o </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23c\">7<span class=\"_ _1\"></span>.92% (202<span class=\"_ _2\"></span>4: 10%) decrease in gross rev<span class=\"_ _0\"></span>enue, whilst a decrease in total budg<span class=\"_ _0\"></span>eted cost by 5% will lead to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23d\">8.<span class=\"_ _1\"></span>75% (202<span class=\"_ _0\"></span>4: 12%) incre<span class=\"_ _5\"></span>ase in gross re<span class=\"_ _0\"></span>venue.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23e\">The Group has ent<span class=\"_ _5\"></span>ered int<span class=\"_ _5\"></span>o arrangemen<span class=\"_ _5\"></span>ts to acquire land wher<span class=\"_ _0\"></span>e there is a development pr<span class=\"_ _5\"></span>ofit shar<span class=\"_ _0\"></span>e </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs23f\">element to the acquisition price as con<span class=\"_ _5\"></span>tingent consider<span class=\"_ _5\"></span>ation. The Group estima<span class=\"_ _0\"></span>tes the contingent </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs240\">consideration pa<span class=\"_ _0\"></span>yable to the seller<span class=\"_ _1\"></span>. In order to determine the con<span class=\"_ _0\"></span>tingent consideration, the Group </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs241\">estimates the t<span class=\"_ _0\"></span>otal sales price, the total cost o<span class=\"_ _0\"></span>f development properties including pot<span class=\"_ _0\"></span>ential claims by </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs242\">contract<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s and the estimated cost o<span class=\"_ _0\"></span>f meeting other contract<span class=\"_ _0\"></span>ual obligations. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs243\">The ov<span class=\"_ _5\"></span>erall pro<span class=\"_ _0\"></span>fitability of the projects can be a<span class=\"_ _0\"></span>ffec<span class=\"_ _5\"></span>ted due to chang<span class=\"_ _0\"></span>e in total budget<span class=\"_ _0\"></span>ed cost. These </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs244\">fluctuations in pro<span class=\"_ _0\"></span>fit will, in turn, have an impac<span class=\"_ _0\"></span>t on the contingent consideration pa<span class=\"_ _0\"></span>yable. Since the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs245\">contingen<span class=\"_ _0\"></span>t consideration is tied to the pro<span class=\"_ _0\"></span>fitability of the projects, an<span class=\"_ _0\"></span>y significant changes in the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs246\">budget<span class=\"_ _0\"></span>ed costs may directly influence the amount o<span class=\"_ _0\"></span>f contingent consideration o<span class=\"_ _0\"></span>wed.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "2.1 Statemen<span class=\"_ _0\"></span>t of compliance<span class=\"_ _278\"> </span>The financial statemen<span class=\"_ _0\"></span>ts have been prepar<span class=\"_ _5\"></span>ed in accordance with UK adopted In<span class=\"_ _0\"></span>ternational Accounting Standards and in conf<span class=\"_ _0\"></span>ormity with the requirements o<span class=\"_ _0\"></span>f the Companies Act 2006.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "2.2 Basis of pr<span class=\"_ _0\"></span>eparation<span class=\"_ _278\"> </span>Basis of prepar<span class=\"_ _0\"></span>ation<span class=\"_ _278\"> </span>All values ar<span class=\"_ _0\"></span>e rounded to the nearest unit in USD<span class=\"_ _2\"></span>, which is Company\u2019<span class=\"_ _0\"></span>s functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>, ex<span class=\"_ _0\"></span>cept where otherwise indicated. E<span class=\"_ _0\"></span>ach entity determines its o<span class=\"_ _0\"></span>wn functional currency and items included in the financial statemen<span class=\"_ _0\"></span>ts of each entity are measur<span class=\"_ _5\"></span>ed using that functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span>The financial statemen<span class=\"_ _0\"></span>ts have been prepar<span class=\"_ _5\"></span>ed on a historical cost basis. Historical cost is g<span class=\"_ _0\"></span>enerally based on the f<span class=\"_ _0\"></span>air value of the consider<span class=\"_ _0\"></span>ation given in ex<span class=\"_ _0\"></span>change f<span class=\"_ _0\"></span>or assets.<span class=\"_ _278\"> </span>Basis of consolida<span class=\"_ _0\"></span>tion<span class=\"_ _278\"> </span>The financial statemen<span class=\"_ _0\"></span>ts comprise the financial statements of the Compan<span class=\"_ _0\"></span>y and the subsidiaries (\u2018the Group\u2019), plus the Group\u2019<span class=\"_ _2\"></span>s share of the r<span class=\"_ _5\"></span>esults and net assets o<span class=\"_ _0\"></span>f its joint ventures.<span class=\"_ _278\"> </span>Subsidiaries<span class=\"_ _278\"> </span>Subsidiaries are entities contr<span class=\"_ _0\"></span>olled by the Group. The Group controls an en<span class=\"_ _0\"></span>tity when it is exposed to, or has rights to, v<span class=\"_ _0\"></span>ariable returns from its in<span class=\"_ _0\"></span>volvement with the entity and has the ability to a<span class=\"_ _0\"></span>ffec<span class=\"_ _5\"></span>t those returns thr<span class=\"_ _0\"></span>ough its power ov<span class=\"_ _0\"></span>er the entity<span class=\"_ _8\"></span>. In assessing control, the Group tak<span class=\"_ _0\"></span>es into consideration po<span class=\"_ _5\"></span>tential votin<span class=\"_ _5\"></span>g rights. The acquisition dat<span class=\"_ _0\"></span>e is the date on which control is trans<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>erred to the acquirer<span class=\"_ _8\"></span>. The financial statemen<span class=\"_ _0\"></span>ts of subsidiaries are included in the consolidated financial sta<span class=\"_ _0\"></span>tements from the dat<span class=\"_ _0\"></span>e that control commences until the da<span class=\"_ _0\"></span>te that control ceases.<span class=\"_ _278\"> </span>Non-controlling in<span class=\"_ _0\"></span>terest Non-controlling in<span class=\"_ _0\"></span>terest (NCI) are measured initially at their pr<span class=\"_ _0\"></span>opor<span class=\"_ _9\"></span>tionate share o<span class=\"_ _0\"></span>f the acquiree\u2019<span class=\"_ _0\"></span>s identifiable net assets a<span class=\"_ _0\"></span>t the date of acquisition. Chang<span class=\"_ _0\"></span>es in the Group\u2019<span class=\"_ _0\"></span>s inter<span class=\"_ _0\"></span>est in a subsidiar<span class=\"_ _9\"></span>y that do not result in a loss o<span class=\"_ _0\"></span>f control are accounted f<span class=\"_ _0\"></span>or as equity transactions.<span class=\"_ _278\"> </span>Joint ven<span class=\"_ _0\"></span>tures<span class=\"_ _278\"> </span>A joint ven<span class=\"_ _0\"></span>ture is a contract under which the Group and other parties undertake an ac<span class=\"_ _5\"></span>tivity or invest in an entity<span class=\"_ _1\"></span>, under joint control. The Group uses equity accoun<span class=\"_ _5\"></span>ting f<span class=\"_ _0\"></span>or such entities, carrying its investment at cost plus the mov<span class=\"_ _5\"></span>ement in the Group\u2019<span class=\"_ _2\"></span>s share of net asse<span class=\"_ _0\"></span>ts after acquisition, less impairment.<span class=\"_ _278\"> </span>T<span class=\"_ _0\"></span>ransactions eliminat<span class=\"_ _0\"></span>ed on consolidation<span class=\"_ _278\"> </span>Intra-group balances and transac<span class=\"_ _0\"></span>tions, and any unrealised income and expenses (ex<span class=\"_ _2\"></span>cept for f<span class=\"_ _0\"></span>oreign currency transac<span class=\"_ _0\"></span>tion gains or losses) arising from intragroup tr<span class=\"_ _5\"></span>ansactions, are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses are eliminat<span class=\"_ _0\"></span>ed in the same way as unre<span class=\"_ _5\"></span>alised gains, but only to the e<span class=\"_ _0\"></span>xtent that ther<span class=\"_ _5\"></span>e is no evidence of impairmen<span class=\"_ _0\"></span>t. Going concern<span class=\"_ _278\"> </span>The Group\u2019<span class=\"_ _2\"></span>s forecasts and pr<span class=\"_ _0\"></span>ojections based on the current trends in sales and de<span class=\"_ _0\"></span>velopment and aft<span class=\"_ _0\"></span>er taking account o<span class=\"_ _0\"></span>f the funds currently held, av<span class=\"_ _0\"></span>ailable f<span class=\"_ _0\"></span>acilit<span class=\"_ _9\"></span>y including the undra<span class=\"_ _0\"></span>wn facility o<span class=\"_ _0\"></span>f USD  265<span class=\"_ _0\"></span>,059<span class=\"_ _0\"></span>,849 at y<span class=\"_ _0\"></span>ear end (ref<span class=\"_ _5\"></span>er to not<span class=\"_ _0\"></span>e 16 and 1<span class=\"_ _8\"></span>7) show that the Compan<span class=\"_ _0\"></span>y and the Group will be able to operate within the le<span class=\"_ _0\"></span>vel of r<span class=\"_ _5\"></span>esources and will be able to discharg<span class=\"_ _0\"></span>e its liabilities including the mandatory repaymen<span class=\"_ _0\"></span>t of banking f<span class=\"_ _0\"></span>acilities. The Director<span class=\"_ _0\"></span>s hav<span class=\"_ _0\"></span>e, at the time of appro<span class=\"_ _0\"></span>ving the consolidated financial statemen<span class=\"_ _0\"></span>ts, a reasonable expectation tha<span class=\"_ _0\"></span>t the Group have adequa<span class=\"_ _0\"></span>te resources to con<span class=\"_ _5\"></span>tinue in operational exist<span class=\"_ _0\"></span>ence for the f<span class=\"_ _0\"></span>oreseeable future. Thus, the<span class=\"_ _0\"></span>y continue to adopt the going concern basis o<span class=\"_ _0\"></span>f accounting in preparing the consolidated financial sta<span class=\"_ _0\"></span>tements.<span class=\"_ _278\"> </span>Adoption of ne<span class=\"_ _0\"></span>w and revised standards The Group has adopted all r<span class=\"_ _0\"></span>elevant amendmen<span class=\"_ _0\"></span>ts to existing standards and int<span class=\"_ _0\"></span>erpretations issued by the Interna<span class=\"_ _0\"></span>tional Accounting Standard Board (IA<span class=\"_ _5\"></span>SB) that are ef<span class=\"_ _0\"></span>fectiv<span class=\"_ _5\"></span>e f<span class=\"_ _0\"></span>or the respective financial y<span class=\"_ _0\"></span>ear ends present<span class=\"_ _5\"></span>ed, with no material impact on its consolida<span class=\"_ _0\"></span>ted results or financial position.<span class=\"_ _278\"> </span>The Group did not implemen<span class=\"_ _5\"></span>t the requirements o<span class=\"_ _0\"></span>f any other standards or in<span class=\"_ _0\"></span>terpretations that w<span class=\"_ _0\"></span>ere in issue but were no<span class=\"_ _0\"></span>t required to be adopted.<span class=\"_ _278\"> </span>The preparation o<span class=\"_ _0\"></span>f these financial statements r<span class=\"_ _5\"></span>equires managemen<span class=\"_ _0\"></span>t to make judgemen<span class=\"_ _0\"></span>ts, estimates and assumptions that a<span class=\"_ _5\"></span>ff<span class=\"_ _0\"></span>ect the reported amounts. Further inf<span class=\"_ _0\"></span>ormation on ke<span class=\"_ _0\"></span>y judgements and sources o<span class=\"_ _0\"></span>f estimation uncertainty is disclosed in not<span class=\"_ _5\"></span>e 2.22.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "All values ar<span class=\"_ _0\"></span>e rounded to the nearest unit in USD<span class=\"_ _2\"></span>, which is Company\u2019<span class=\"_ _0\"></span>s functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>, ex<span class=\"_ _0\"></span>cept where otherwise indicated. E<span class=\"_ _0\"></span>ach entity determines its o<span class=\"_ _0\"></span>wn functional currency and items included in the financial statemen<span class=\"_ _0\"></span>ts of each entity are measur<span class=\"_ _5\"></span>ed using that functional curr<span class=\"_ _0\"></span>ency<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Basis of consolida<span class=\"_ _0\"></span>tion<span class=\"_ _278\"> </span>The financial statemen<span class=\"_ _0\"></span>ts comprise the financial statements of the Compan<span class=\"_ _0\"></span>y and the subsidiaries (\u2018the Group\u2019), plus the Group\u2019<span class=\"_ _2\"></span>s share of the r<span class=\"_ _5\"></span>esults and net assets o<span class=\"_ _0\"></span>f its joint ventures.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Subsidiaries<span class=\"_ _278\"> </span>Subsidiaries are entities contr<span class=\"_ _0\"></span>olled by the Group. The Group controls an en<span class=\"_ _0\"></span>tity when it is exposed to, or has rights to, v<span class=\"_ _0\"></span>ariable returns from its in<span class=\"_ _0\"></span>volvement with the entity and has the ability to a<span class=\"_ _0\"></span>ffec<span class=\"_ _5\"></span>t those returns thr<span class=\"_ _0\"></span>ough its power ov<span class=\"_ _0\"></span>er the entity<span class=\"_ _8\"></span>. In assessing control, the Group tak<span class=\"_ _0\"></span>es into consideration po<span class=\"_ _5\"></span>tential votin<span class=\"_ _5\"></span>g rights. The acquisition dat<span class=\"_ _0\"></span>e is the date on which control is trans<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>erred to the acquirer<span class=\"_ _8\"></span>. The financial statemen<span class=\"_ _0\"></span>ts of subsidiaries are included in the consolidated financial sta<span class=\"_ _0\"></span>tements from the dat<span class=\"_ _0\"></span>e that control commences until the da<span class=\"_ _0\"></span>te that control ceases.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Non-controlling in<span class=\"_ _0\"></span>terest Non-controlling in<span class=\"_ _0\"></span>terest (NCI) are measured initially at their pr<span class=\"_ _0\"></span>opor<span class=\"_ _9\"></span>tionate share o<span class=\"_ _0\"></span>f the acquiree\u2019<span class=\"_ _0\"></span>s identifiable net assets a<span class=\"_ _0\"></span>t the date of acquisition. Chang<span class=\"_ _0\"></span>es in the Group\u2019<span class=\"_ _0\"></span>s inter<span class=\"_ _0\"></span>est in a subsidiar<span class=\"_ _9\"></span>y that do not result in a loss o<span class=\"_ _0\"></span>f control are accounted f<span class=\"_ _0\"></span>or as equity transactions.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Joint ven<span class=\"_ _0\"></span>tures<span class=\"_ _278\"> </span>A joint ven<span class=\"_ _0\"></span>ture is a contract under which the Group and other parties undertake an ac<span class=\"_ _5\"></span>tivity or invest in an entity<span class=\"_ _1\"></span>, under joint control. The Group uses equity accoun<span class=\"_ _5\"></span>ting f<span class=\"_ _0\"></span>or such entities, carrying its investment at cost plus the mov<span class=\"_ _5\"></span>ement in the Group\u2019<span class=\"_ _2\"></span>s share of net asse<span class=\"_ _0\"></span>ts after acquisition, less impairment.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "Joint ven<span class=\"_ _0\"></span>tures<span class=\"_ _278\"> </span>A joint ven<span class=\"_ _0\"></span>ture is a contract under which the Group and other parties undertake an ac<span class=\"_ _5\"></span>tivity or invest in an entity<span class=\"_ _1\"></span>, under joint control. The Group uses equity accoun<span class=\"_ _5\"></span>ting f<span class=\"_ _0\"></span>or such entities, carrying its investment at cost plus the mov<span class=\"_ _5\"></span>ement in the Group\u2019<span class=\"_ _2\"></span>s share of net asse<span class=\"_ _0\"></span>ts after acquisition, less impairment.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "T<span class=\"_ _0\"></span>ransactions eliminat<span class=\"_ _0\"></span>ed on consolidation<span class=\"_ _278\"> </span>Intra-group balances and transac<span class=\"_ _0\"></span>tions, and any unrealised income and expenses (ex<span class=\"_ _2\"></span>cept for f<span class=\"_ _0\"></span>oreign currency transac<span class=\"_ _0\"></span>tion gains or losses) arising from intragroup tr<span class=\"_ _5\"></span>ansactions, are eliminat<span class=\"_ _0\"></span>ed. Unrealised losses are eliminat<span class=\"_ _0\"></span>ed in the same way as unre<span class=\"_ _5\"></span>alised gains, but only to the e<span class=\"_ _0\"></span>xtent that ther<span class=\"_ _5\"></span>e is no evidence of impairmen<span class=\"_ _0\"></span>t. ",
   "dimensions": {
    "concept": "darglobalplc:DescriptionOfAccountingPolicyForTransactionsEliminatedOnConsolidation",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Going concern<span class=\"_ _278\"> </span>The Group\u2019<span class=\"_ _2\"></span>s forecasts and pr<span class=\"_ _0\"></span>ojections based on the current trends in sales and de<span class=\"_ _0\"></span>velopment and aft<span class=\"_ _0\"></span>er taking account o<span class=\"_ _0\"></span>f the funds currently held, av<span class=\"_ _0\"></span>ailable f<span class=\"_ _0\"></span>acilit<span class=\"_ _9\"></span>y including the undra<span class=\"_ _0\"></span>wn facility o<span class=\"_ _0\"></span>f USD  265<span class=\"_ _0\"></span>,059<span class=\"_ _0\"></span>,849 at y<span class=\"_ _0\"></span>ear end (ref<span class=\"_ _5\"></span>er to not<span class=\"_ _0\"></span>e 16 and 1<span class=\"_ _8\"></span>7) show that the Compan<span class=\"_ _0\"></span>y and the Group will be able to operate within the le<span class=\"_ _0\"></span>vel of r<span class=\"_ _5\"></span>esources and will be able to discharg<span class=\"_ _0\"></span>e its liabilities including the mandatory repaymen<span class=\"_ _0\"></span>t of banking f<span class=\"_ _0\"></span>acilities. The Director<span class=\"_ _0\"></span>s hav<span class=\"_ _0\"></span>e, at the time of appro<span class=\"_ _0\"></span>ving the consolidated financial statemen<span class=\"_ _0\"></span>ts, a reasonable expectation tha<span class=\"_ _0\"></span>t the Group have adequa<span class=\"_ _0\"></span>te resources to con<span class=\"_ _5\"></span>tinue in operational exist<span class=\"_ _0\"></span>ence for the f<span class=\"_ _0\"></span>oreseeable future. Thus, the<span class=\"_ _0\"></span>y continue to adopt the going concern basis o<span class=\"_ _0\"></span>f accounting in preparing the consolidated financial sta<span class=\"_ _0\"></span>tements.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Adoption of ne<span class=\"_ _0\"></span>w and revised standards The Group has adopted all r<span class=\"_ _0\"></span>elevant amendmen<span class=\"_ _0\"></span>ts to existing standards and int<span class=\"_ _0\"></span>erpretations issued by the Interna<span class=\"_ _0\"></span>tional Accounting Standard Board (IA<span class=\"_ _5\"></span>SB) that are ef<span class=\"_ _0\"></span>fectiv<span class=\"_ _5\"></span>e f<span class=\"_ _0\"></span>or the respective financial y<span class=\"_ _0\"></span>ear ends present<span class=\"_ _5\"></span>ed, with no material impact on its consolida<span class=\"_ _0\"></span>ted results or financial position.<span class=\"_ _278\"> </span>The Group did not implemen<span class=\"_ _5\"></span>t the requirements o<span class=\"_ _0\"></span>f any other standards or in<span class=\"_ _0\"></span>terpretations that w<span class=\"_ _0\"></span>ere in issue but were no<span class=\"_ _0\"></span>t required to be adopted.<span class=\"_ _278\"> </span>The preparation o<span class=\"_ _0\"></span>f these financial statements r<span class=\"_ _5\"></span>equires managemen<span class=\"_ _0\"></span>t to make judgemen<span class=\"_ _0\"></span>ts, estimates and assumptions that a<span class=\"_ _5\"></span>ff<span class=\"_ _0\"></span>ect the reported amounts. Further inf<span class=\"_ _0\"></span>ormation on ke<span class=\"_ _0\"></span>y judgements and sources o<span class=\"_ _0\"></span>f estimation uncertainty is disclosed in not<span class=\"_ _5\"></span>e 2.22.<span class=\"_ _278\"> </span>The f<span class=\"_ _0\"></span>ollowing standards and interpr<span class=\"_ _0\"></span>etations had been issued but not y<span class=\"_ _0\"></span>et mandatory for annual periods beginning af<span class=\"_ _5\"></span>ter 1 J<span class=\"_ _0\"></span>anuar<span class=\"_ _9\"></span>y 2025<span class=\"_ _278\"> </span><table class=\"s w10c he3\" id=\"_72e55c82-5713-4702-b10e-044af50a630a\"><tr><td class=\"t m0 x30c h61 y2000 ff7 fs1b fc3 sc0 ls0 ws0\">Description<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h61 y2001 ff7 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffective f<span class=\"_ _0\"></span>or annual periods<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x30d h61 y2002 ff7 fs1b fc3 sc0 ls0 ws0\">beginning on or aft<span class=\"_ _0\"></span>er<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c x30f y2003 w10d he4\"><div class=\"t m0 x21b h33 y1ef2 ff1 fs1b fc3 sc0 ls0 ws0\">Classification and Measuremen<span class=\"_ _5\"></span>t of Financial Instrumen<span class=\"_ _5\"></span>ts \u2013 Amendments to<span class=\"_ _278\"> </span></div><div class=\"t m0 x30e h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFR<span class=\"_ _0\"></span>S 9 and IFRS 7<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2004 w10e hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 2026<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x30f y2005 w10f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Annual Improv<span class=\"_ _0\"></span>ement to IFR<span class=\"_ _0\"></span>S Accounting Standards \u2013 V<span class=\"_ _0\"></span>olume 11<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2005 w10e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 2026<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y2006 w110 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFRS 1<span class=\"_ _0\"></span>8 Presen<span class=\"_ _0\"></span>tation and Disclosure in Financial Statements*<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2006 w111 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 202<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y2007 w112 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFRS 19 Subsidiaries without Public Accoun<span class=\"_ _0\"></span>tability: Disclosures<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2007 w111 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 202<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x30c h33 y2008 ff1 fs1b fc3 sc0 ls0 ws0\">Sale or Contribution o<span class=\"_ _5\"></span>f Asse<span class=\"_ _0\"></span>ts bet<span class=\"_ _9\"></span>ween an inv<span class=\"_ _0\"></span>estor<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h33 y2008 ff1 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e date<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x30c h33 y2009 ff1 fs1b fc3 sc0 ls0 ws0\">and its Associa<span class=\"_ _0\"></span>te or Joint V<span class=\"_ _0\"></span>enture \u2013 IFR<span class=\"_ _0\"></span>S 10 and IAS 28<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h33 y2009 ff1 fs1b fc3 sc0 ls0 ws0\">def<span class=\"_ _0\"></span>erred indefinitely<span class=\"_ _278\"> </span></td></tr></table>* The IASB issued IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 Presenta<span class=\"_ _0\"></span>tion and Disclosure in Financial Statements \u2013 in April 202<span class=\"_ _2\"></span>4. IFRS 1<span class=\"_ _2\"></span>8 aims to impro<span class=\"_ _0\"></span>ve how companies communicat<span class=\"_ _5\"></span>e in their financial statemen<span class=\"_ _0\"></span>ts, with a focus on inf<span class=\"_ _0\"></span>ormation about financial performance in the sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss. IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 is accompanied by limited amendments to the r<span class=\"_ _5\"></span>equirements in IA<span class=\"_ _0\"></span>S 7 Statement o<span class=\"_ _0\"></span>f Cash Flows. IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 is effec<span class=\"_ _0\"></span>tive from 1 January 202<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>. IFRS 1<span class=\"_ _0\"></span>8 r<span class=\"_ _5\"></span>eplaces IAS 1 Pr<span class=\"_ _5\"></span>esentation o<span class=\"_ _0\"></span>f Financial Statements and will a<span class=\"_ _0\"></span>ffect the pr<span class=\"_ _5\"></span>esentation and disclosure o<span class=\"_ _0\"></span>f financial per<span class=\"_ _9\"></span>formance in the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s consolidated financial sta<span class=\"_ _5\"></span>tements when adopt<span class=\"_ _0\"></span>ed.  The adoption of these ne<span class=\"_ _0\"></span>w standards will hav<span class=\"_ _5\"></span>e no material impact on the financial sta<span class=\"_ _0\"></span>tements in the period of initial applica<span class=\"_ _0\"></span>tion, ex<span class=\"_ _0\"></span>cept for IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 where manag<span class=\"_ _5\"></span>ement are assessing the impact. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "Adoption of ne<span class=\"_ _0\"></span>w and revised standards The Group has adopted all r<span class=\"_ _0\"></span>elevant amendmen<span class=\"_ _0\"></span>ts to existing standards and int<span class=\"_ _0\"></span>erpretations issued by the Interna<span class=\"_ _0\"></span>tional Accounting Standard Board (IA<span class=\"_ _5\"></span>SB) that are ef<span class=\"_ _0\"></span>fectiv<span class=\"_ _5\"></span>e f<span class=\"_ _0\"></span>or the respective financial y<span class=\"_ _0\"></span>ear ends present<span class=\"_ _5\"></span>ed, with no material impact on its consolida<span class=\"_ _0\"></span>ted results or financial position.<span class=\"_ _278\"> </span>The Group did not implemen<span class=\"_ _5\"></span>t the requirements o<span class=\"_ _0\"></span>f any other standards or in<span class=\"_ _0\"></span>terpretations that w<span class=\"_ _0\"></span>ere in issue but were no<span class=\"_ _0\"></span>t required to be adopted.<span class=\"_ _278\"> </span>The preparation o<span class=\"_ _0\"></span>f these financial statements r<span class=\"_ _5\"></span>equires managemen<span class=\"_ _0\"></span>t to make judgemen<span class=\"_ _0\"></span>ts, estimates and assumptions that a<span class=\"_ _5\"></span>ff<span class=\"_ _0\"></span>ect the reported amounts. Further inf<span class=\"_ _0\"></span>ormation on ke<span class=\"_ _0\"></span>y judgements and sources o<span class=\"_ _0\"></span>f estimation uncertainty is disclosed in not<span class=\"_ _5\"></span>e 2.22.<span class=\"_ _278\"> </span><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs26d\">The f<span class=\"_ _0\"></span>ollowing standards and interpr<span class=\"_ _0\"></span>etations had been issued but not y<span class=\"_ _0\"></span>et mandatory for annual periods </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs26e\">beginning af<span class=\"_ _5\"></span>ter 1 J<span class=\"_ _0\"></span>anuar<span class=\"_ _9\"></span>y 2025<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w10c he3\" id=\"_72e55c82-5713-4702-b10e-044af50a630a\"><tr><td class=\"t m0 x30c h61 y2000 ff7 fs1b fc3 sc0 ls0 ws0\">Description<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h61 y2001 ff7 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffective f<span class=\"_ _0\"></span>or annual periods<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x30d h61 y2002 ff7 fs1b fc3 sc0 ls0 ws0\">beginning on or aft<span class=\"_ _0\"></span>er<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c x30f y2003 w10d he4\"><div class=\"t m0 x21b h33 y1ef2 ff1 fs1b fc3 sc0 ls0 ws0\">Classification and Measuremen<span class=\"_ _5\"></span>t of Financial Instrumen<span class=\"_ _5\"></span>ts \u2013 Amendments to<span class=\"_ _278\"> </span></div><div class=\"t m0 x30e h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFR<span class=\"_ _0\"></span>S 9 and IFRS 7<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2004 w10e hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 2026<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x30f y2005 w10f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Annual Improv<span class=\"_ _0\"></span>ement to IFR<span class=\"_ _0\"></span>S Accounting Standards \u2013 V<span class=\"_ _0\"></span>olume 11<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2005 w10e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 2026<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y2006 w110 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFRS 1<span class=\"_ _0\"></span>8 Presen<span class=\"_ _0\"></span>tation and Disclosure in Financial Statements*<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2006 w111 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 202<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y2007 w112 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">IFRS 19 Subsidiaries without Public Accoun<span class=\"_ _0\"></span>tability: Disclosures<span class=\"_ _278\"> </span></div></td><td class=\"c n x310 y2007 w111 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">January 1, 202<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x30c h33 y2008 ff1 fs1b fc3 sc0 ls0 ws0\">Sale or Contribution o<span class=\"_ _5\"></span>f Asse<span class=\"_ _0\"></span>ts bet<span class=\"_ _9\"></span>ween an inv<span class=\"_ _0\"></span>estor<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h33 y2008 ff1 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffectiv<span class=\"_ _0\"></span>e date<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x30c h33 y2009 ff1 fs1b fc3 sc0 ls0 ws0\">and its Associa<span class=\"_ _0\"></span>te or Joint V<span class=\"_ _0\"></span>enture \u2013 IFR<span class=\"_ _0\"></span>S 10 and IAS 28<span class=\"_ _278\"> </span></td><td class=\"t m0 x30d h33 y2009 ff1 fs1b fc3 sc0 ls0 ws0\">def<span class=\"_ _0\"></span>erred indefinitely<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs251\">* The IASB issued IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 Presenta<span class=\"_ _0\"></span>tion and Disclosure in Financial Statements \u2013 in April 202<span class=\"_ _2\"></span>4. IFRS 1<span class=\"_ _2\"></span>8 </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs252\">aims to impro<span class=\"_ _0\"></span>ve how companies communicat<span class=\"_ _5\"></span>e in their financial statemen<span class=\"_ _0\"></span>ts, with a focus on inf<span class=\"_ _0\"></span>ormation </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs253\">about financial performance in the sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss. IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 is accompanied by limited </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs254\">amendments to the r<span class=\"_ _5\"></span>equirements in IA<span class=\"_ _0\"></span>S 7 Statement o<span class=\"_ _0\"></span>f Cash Flows. IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 is effec<span class=\"_ _0\"></span>tive from 1 January </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs255\">202<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>. IFRS 1<span class=\"_ _0\"></span>8 r<span class=\"_ _5\"></span>eplaces IAS 1 Pr<span class=\"_ _5\"></span>esentation o<span class=\"_ _0\"></span>f Financial Statements and will a<span class=\"_ _0\"></span>ffect the pr<span class=\"_ _5\"></span>esentation and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs256\">disclosure o<span class=\"_ _0\"></span>f financial per<span class=\"_ _9\"></span>formance in the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s consolidated financial sta<span class=\"_ _5\"></span>tements when adopt<span class=\"_ _0\"></span>ed.  </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs257\">The adoption of these ne<span class=\"_ _0\"></span>w standards will hav<span class=\"_ _5\"></span>e no material impact on the financial sta<span class=\"_ _0\"></span>tements in the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs258\">period of initial applica<span class=\"_ _0\"></span>tion, ex<span class=\"_ _0\"></span>cept for IFR<span class=\"_ _0\"></span>S 1<span class=\"_ _0\"></span>8 where manag<span class=\"_ _5\"></span>ement are assessing the impact. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "2.3 F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue measurement<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue is the price that would be received t<span class=\"_ _0\"></span>o sell an asset or paid to trans<span class=\"_ _0\"></span>fer a liability in an orderly transaction between mark<span class=\"_ _0\"></span>et participants at the measurement da<span class=\"_ _5\"></span>te. The f<span class=\"_ _0\"></span>air value measur<span class=\"_ _5\"></span>ement is based on the presumption that the transac<span class=\"_ _0\"></span>tion to sell the asset or trans<span class=\"_ _0\"></span>fer the liability takes place either:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>In the principal market f<span class=\"_ _0\"></span>or the asset or liability<span class=\"_ _8\"></span>, or<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>In the absence of a principal market, in the most adv<span class=\"_ _0\"></span>antageous mark<span class=\"_ _0\"></span>et for the asse<span class=\"_ _0\"></span>t or liabilit<span class=\"_ _9\"></span>y<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>The principal or the most advan<span class=\"_ _0\"></span>tageous market must be accessible t<span class=\"_ _0\"></span>o the Group.<span class=\"_ _278\"> </span>The f<span class=\"_ _0\"></span>air value of an asse<span class=\"_ _0\"></span>t or a liability is measured using the assumptions that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants would use when pricing the asset or liability<span class=\"_ _1\"></span>, assuming that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants act in their best economic inter<span class=\"_ _5\"></span>est.<span class=\"_ _278\"> </span>A f<span class=\"_ _0\"></span>air value measurement o<span class=\"_ _0\"></span>f a non-financial asset takes int<span class=\"_ _0\"></span>o account a market participant\u2019<span class=\"_ _2\"></span>s ability to generat<span class=\"_ _0\"></span>e economic benefits by using the asset in its highest and best use or by selling it t<span class=\"_ _0\"></span>o another market participant that would use the asse<span class=\"_ _5\"></span>t in its highest and best use.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "2.3 F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue measurement<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>air v<span class=\"_ _0\"></span>alue is the price that would be received t<span class=\"_ _0\"></span>o sell an asset or paid to trans<span class=\"_ _0\"></span>fer a liability in an orderly transaction between mark<span class=\"_ _0\"></span>et participants at the measurement da<span class=\"_ _5\"></span>te. The f<span class=\"_ _0\"></span>air value measur<span class=\"_ _5\"></span>ement is based on the presumption that the transac<span class=\"_ _0\"></span>tion to sell the asset or trans<span class=\"_ _0\"></span>fer the liability takes place either:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>In the principal market f<span class=\"_ _0\"></span>or the asset or liability<span class=\"_ _8\"></span>, or<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>In the absence of a principal market, in the most adv<span class=\"_ _0\"></span>antageous mark<span class=\"_ _0\"></span>et for the asse<span class=\"_ _0\"></span>t or liabilit<span class=\"_ _9\"></span>y<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>The principal or the most advan<span class=\"_ _0\"></span>tageous market must be accessible t<span class=\"_ _0\"></span>o the Group.<span class=\"_ _278\"> </span>The f<span class=\"_ _0\"></span>air value of an asse<span class=\"_ _0\"></span>t or a liability is measured using the assumptions that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants would use when pricing the asset or liability<span class=\"_ _1\"></span>, assuming that marke<span class=\"_ _0\"></span>t par<span class=\"_ _9\"></span>ticipants act in their best economic inter<span class=\"_ _5\"></span>est.<span class=\"_ _278\"> </span>A f<span class=\"_ _0\"></span>air value measurement o<span class=\"_ _0\"></span>f a non-financial asset takes int<span class=\"_ _0\"></span>o account a market participant\u2019<span class=\"_ _2\"></span>s ability to generat<span class=\"_ _0\"></span>e economic benefits by using the asset in its highest and best use or by selling it t<span class=\"_ _0\"></span>o another market participant that would use the asse<span class=\"_ _5\"></span>t in its highest and best use.<span class=\"_ _278\"> </span>2.1<span class=\"_ _0\"></span>1 Financial instruments<span class=\"_ _278\"> </span>Financial assets and financial liabilities are reco<span class=\"_ _5\"></span>gnized when the Gr<span class=\"_ _0\"></span>oup becomes a par<span class=\"_ _9\"></span>ty to the contractual pr<span class=\"_ _0\"></span>ovisions of the instrument.<span class=\"_ _278\"> </span>2.12 Financial assets<span class=\"_ _278\"> </span>Classification<span class=\"_ _278\"> </span>The Group classifies its financial assets at amortiz<span class=\"_ _0\"></span>ed cost.<span class=\"_ _278\"> </span>Measurement<span class=\"_ _278\"> </span>A<span class=\"_ _0\"></span>t initial reco<span class=\"_ _0\"></span>gnition, the Group measures a financial asset at its f<span class=\"_ _0\"></span>air value plus transaction costs tha<span class=\"_ _0\"></span>t are<span class=\"_ _278\"> </span>directly attributable t<span class=\"_ _0\"></span>o the acquisition of the financial asset.<span class=\"_ _278\"> </span>Financial assets comprise o<span class=\"_ _5\"></span>f cash and cash equivalen<span class=\"_ _0\"></span>ts, trade and unbilled receivables, deposits and other receiv<span class=\"_ _0\"></span>ables, due from relat<span class=\"_ _5\"></span>ed parties and escrow re<span class=\"_ _5\"></span>tentions.<span class=\"_ _278\"> </span>Cash and cash equiv<span class=\"_ _5\"></span>alents<span class=\"_ _278\"> </span>Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash on hand and demand deposits and other short-term highly liquid investmen<span class=\"_ _0\"></span>ts that are readily conv<span class=\"_ _0\"></span>er<span class=\"_ _9\"></span>tible to a known amoun<span class=\"_ _5\"></span>t of cash and ar<span class=\"_ _0\"></span>e subject to an insignificant risk o<span class=\"_ _0\"></span>f changes in value.<span class=\"_ _278\"> </span>T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _0\"></span>ables (including due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties)<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>able balances that are held to collect are subsequently me<span class=\"_ _0\"></span>asured at the lower o<span class=\"_ _0\"></span>f amortized cost or the present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows. The present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows is determined through the use o<span class=\"_ _0\"></span>f value adjustmen<span class=\"_ _0\"></span>ts for uncollectible amounts. The Gr<span class=\"_ _0\"></span>oup assesses on a f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking basis the e<span class=\"_ _0\"></span>xpected credit losses associated with its r<span class=\"_ _0\"></span>eceivables and adjusts the v<span class=\"_ _0\"></span>alue to the expected collec<span class=\"_ _0\"></span>tible amounts.<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>ables are written off when the<span class=\"_ _0\"></span>y are deemed uncollectible because of bankrupt<span class=\"_ _0\"></span>cy or other f<span class=\"_ _0\"></span>orms of receiver<span class=\"_ _0\"></span>ship of the debt<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s. The assessment o<span class=\"_ _0\"></span>f expected credit losses on receiv<span class=\"_ _0\"></span>ables takes into accoun<span class=\"_ _0\"></span>t credit-risk concentra<span class=\"_ _0\"></span>tion, collective debt risk based on av<span class=\"_ _0\"></span>erage historical losses, specific circumstances such as serious adver<span class=\"_ _0\"></span>se economic conditions in a specific country or region and other f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking inf<span class=\"_ _0\"></span>ormation.<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>or accounts receivable, the Gr<span class=\"_ _5\"></span>oup applies the simplified approach permitted b<span class=\"_ _0\"></span>y IFRS 9<span class=\"_ _0\"></span>, which requires expected lif<span class=\"_ _0\"></span>etime losses to be r<span class=\"_ _0\"></span>ecognized from initial recognition o<span class=\"_ _0\"></span>f the receivables.<span class=\"_ _278\"> </span>Derecognition o<span class=\"_ _0\"></span>f financial assets<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es a financial asset only when the contractual rights t<span class=\"_ _0\"></span>o the cash f<span class=\"_ _9\"></span>lows from the asset expire; or it tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers the financial asset and substan<span class=\"_ _0\"></span>tially all the risks and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership of the asse<span class=\"_ _5\"></span>t to another Gr<span class=\"_ _0\"></span>oup. If the Group neither transf<span class=\"_ _0\"></span>er<span class=\"_ _5\"></span>s nor retains substantially all the risk<span class=\"_ _0\"></span>s and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership and continues t<span class=\"_ _0\"></span>o control the trans<span class=\"_ _0\"></span>ferred asset, the Gr<span class=\"_ _0\"></span>oup recognizes its retained inter<span class=\"_ _5\"></span>est in the asset and an associat<span class=\"_ _5\"></span>ed liability f<span class=\"_ _0\"></span>or the amounts, it may hav<span class=\"_ _0\"></span>e to pay<span class=\"_ _1\"></span>. If the Group retains substantially all the risk<span class=\"_ _0\"></span>s and rewar<span class=\"_ _0\"></span>ds of owner<span class=\"_ _0\"></span>ship of a trans<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed financial asset, the Group continues to recogniz<span class=\"_ _0\"></span>e the financial asset.<span class=\"_ _278\"> </span>2.1<span class=\"_ _0\"></span>3 Financial liabilities<span class=\"_ _278\"> </span>Financial liabilities are classified according t<span class=\"_ _0\"></span>o the substance of the contractual arran<span class=\"_ _0\"></span>gements entered into and the definitions o<span class=\"_ _0\"></span>f a financial liability<span class=\"_ _8\"></span>. All financial liabilities are recogniz<span class=\"_ _0\"></span>ed initially at f<span class=\"_ _5\"></span>air v<span class=\"_ _5\"></span>alue and, in the case of loans, borr<span class=\"_ _0\"></span>owings and pay<span class=\"_ _0\"></span>ables, net of dir<span class=\"_ _0\"></span>ectly attributable transaction costs.<span class=\"_ _278\"> </span>The Group\u2019<span class=\"_ _2\"></span>s financial liabilities include trade and other pay<span class=\"_ _0\"></span>ables, retention pa<span class=\"_ _0\"></span>yable, bank borr<span class=\"_ _0\"></span>owings, dev<span class=\"_ _5\"></span>elopment property liabilities and due to rela<span class=\"_ _0\"></span>ted parties.<span class=\"_ _278\"> </span>T<span class=\"_ _0\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _278\"> </span>Accounts pay<span class=\"_ _0\"></span>able are obliga<span class=\"_ _0\"></span>tions to pay f<span class=\"_ _0\"></span>or goods or ser<span class=\"_ _9\"></span>vices that ha<span class=\"_ _0\"></span>ve been acquired in the ordinary cour<span class=\"_ _5\"></span>se of business fr<span class=\"_ _0\"></span>om suppliers. Accounts pay<span class=\"_ _0\"></span>able are classified as curren<span class=\"_ _0\"></span>t liabilities if payment is due within one ye<span class=\"_ _0\"></span>ar or less (or in the normal operating cy<span class=\"_ _0\"></span>cle of the business if longer). If not, the<span class=\"_ _0\"></span>y are present<span class=\"_ _5\"></span>ed as non-current liabilities. Accounts and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables are recognized initially a<span class=\"_ _0\"></span>t fair v<span class=\"_ _0\"></span>alue and subsequently are measur<span class=\"_ _0\"></span>ed at amortized cost using eff<span class=\"_ _0\"></span>ective int<span class=\"_ _5\"></span>erest method.<span class=\"_ _278\"> </span>Bank borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _278\"> </span>T<span class=\"_ _8\"></span>erm loans are initially recognised a<span class=\"_ _0\"></span>t the fair v<span class=\"_ _0\"></span>alue of the consideration receiv<span class=\"_ _0\"></span>ed less directly attributable transaction costs. A<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er initial recognition, interest-bearin<span class=\"_ _5\"></span>g loans and borro<span class=\"_ _5\"></span>wings are subsequently measured at amortised cost using the ef<span class=\"_ _0\"></span>fective in<span class=\"_ _0\"></span>terest rate me<span class=\"_ _0\"></span>thod. Gains and losses are recognised in the consolidated pr<span class=\"_ _0\"></span>ofit and loss statement when the liabilities ar<span class=\"_ _0\"></span>e derecognised as well as through the amortisation process.<span class=\"_ _278\"> </span>Dev<span class=\"_ _0\"></span>elopment property liabilities<span class=\"_ _278\"> </span>Dev<span class=\"_ _5\"></span>elopment property liabilities represen<span class=\"_ _0\"></span>t the fix<span class=\"_ _5\"></span>ed and variable amoun<span class=\"_ _0\"></span>ts pay<span class=\"_ _0\"></span>able for the acquisition o<span class=\"_ _0\"></span>f dev<span class=\"_ _5\"></span>elopment properties on a def<span class=\"_ _0\"></span>erred payment plan basis. Fix<span class=\"_ _2\"></span>ed payments pay<span class=\"_ _0\"></span>able on def<span class=\"_ _0\"></span>erred payment plan basis, are stat<span class=\"_ _0\"></span>ed at cash price equivalent a<span class=\"_ _0\"></span>t the recognition date. The diff<span class=\"_ _0\"></span>erence between the cash price equivalen<span class=\"_ _0\"></span>t and the total payment is r<span class=\"_ _0\"></span>ecognised as interest ov<span class=\"_ _0\"></span>er the period of credit unless such inter<span class=\"_ _5\"></span>est qualifies f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost, re<span class=\"_ _0\"></span>fer to para<span class=\"_ _0\"></span>graph 2.1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>The liability approach is used to accoun<span class=\"_ _0\"></span>t for v<span class=\"_ _0\"></span>ariable payments. Under this method, the f<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f variable pa<span class=\"_ _0\"></span>yments is included in the initial cost of de<span class=\"_ _0\"></span>velopment properties at the acquisition date and a corresponding de<span class=\"_ _5\"></span>velopment pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty liability is also recognized. A<span class=\"_ _2\"></span>fter initial recognition, an<span class=\"_ _5\"></span>y changes in the amortized cost o<span class=\"_ _0\"></span>f the financial liability are recorded in pro<span class=\"_ _0\"></span>fit or loss, unless the interest qualifies f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost. Subsequently<span class=\"_ _1\"></span>, at each r<span class=\"_ _0\"></span>epor<span class=\"_ _9\"></span>ting date the de<span class=\"_ _0\"></span>velopment property liabilities are measured a<span class=\"_ _0\"></span>t amor<span class=\"_ _9\"></span>tised cost using the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est method.<span class=\"_ _278\"> </span>Derecognition o<span class=\"_ _0\"></span>f financial liabilities<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es financial liabilities when, and only when, the Group\u2019<span class=\"_ _0\"></span>s obliga<span class=\"_ _0\"></span>tions are discharged, cancelled or they e<span class=\"_ _0\"></span>xpire. When an existing financial liability is replaced by another<span class=\"_ _1\"></span>, from the same lender on substantially diff<span class=\"_ _0\"></span>erent terms, or the t<span class=\"_ _0\"></span>erms of an existing liability are substan<span class=\"_ _5\"></span>tially modified, such an ex<span class=\"_ _0\"></span>change or modifica<span class=\"_ _0\"></span>tion is treated as the derecognition o<span class=\"_ _0\"></span>f the original liability and the recognition of a ne<span class=\"_ _0\"></span>w liability<span class=\"_ _8\"></span>. The differ<span class=\"_ _0\"></span>ence in the respective carrying amounts is recogniz<span class=\"_ _0\"></span>ed in the consolidated statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span>2.1<span class=\"_ _0\"></span>4 Off<span class=\"_ _0\"></span>setting financial instruments<span class=\"_ _278\"> </span>Financial assets and liabilities are o<span class=\"_ _0\"></span>ffset and the net amoun<span class=\"_ _0\"></span>t repor<span class=\"_ _9\"></span>ted in the consolidat<span class=\"_ _0\"></span>ed statement o<span class=\"_ _5\"></span>f financial position, when there is a legally en<span class=\"_ _0\"></span>forceable righ<span class=\"_ _0\"></span>t to off<span class=\"_ _0\"></span>set the recognized amoun<span class=\"_ _5\"></span>ts and there is an inten<span class=\"_ _5\"></span>tion to settle on a net basis or r<span class=\"_ _0\"></span>ealize the asset and settle the liability simultaneously<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "2.4 F<span class=\"_ _0\"></span>oreign currency<span class=\"_ _278\"> </span>The transactions in currencies o<span class=\"_ _5\"></span>ther than the Group\u2019<span class=\"_ _2\"></span>s presentation currenc<span class=\"_ _0\"></span>y are recognized a<span class=\"_ _5\"></span>t the rates of e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>change prev<span class=\"_ _0\"></span>ailing at the dates o<span class=\"_ _0\"></span>f the transactions. A<span class=\"_ _0\"></span>t the end o<span class=\"_ _0\"></span>f each reporting period, monetary items denominat<span class=\"_ _0\"></span>ed in foreign curr<span class=\"_ _5\"></span>encies are retr<span class=\"_ _5\"></span>anslated a<span class=\"_ _0\"></span>t the rates prev<span class=\"_ _0\"></span>ailing at that da<span class=\"_ _0\"></span>te. Non-<span class=\"_ _278\"> </span>monetary items carried at f<span class=\"_ _0\"></span>air value tha<span class=\"_ _5\"></span>t are denominat<span class=\"_ _0\"></span>ed in foreign currencies ar<span class=\"_ _0\"></span>e retranslated a<span class=\"_ _0\"></span>t the rates pr<span class=\"_ _0\"></span>evailing a<span class=\"_ _0\"></span>t the date when the f<span class=\"_ _0\"></span>air value w<span class=\"_ _0\"></span>as determined. Non-monetary items that are measured in terms o<span class=\"_ _0\"></span>f historical cost in a for<span class=\"_ _0\"></span>eign currency are not re<span class=\"_ _0\"></span>translated. Ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences on monetary items are reco<span class=\"_ _0\"></span>gnized in the consolidated sta<span class=\"_ _5\"></span>tement o<span class=\"_ _0\"></span>f profit or loss in the period in which they arise.<span class=\"_ _278\"> </span>In preparing the <span class=\"_ _5\"></span>separate <span class=\"_ _0\"></span>financial informa<span class=\"_ _0\"></span>tion of the individual subsidiaries, the <span class=\"_ _5\"></span>transactions in curr<span class=\"_ _5\"></span>encies other than the subsidiaries functional curr<span class=\"_ _0\"></span>ency are recogniz<span class=\"_ _0\"></span>ed at the rates o<span class=\"_ _0\"></span>f ex<span class=\"_ _0\"></span>change prev<span class=\"_ _0\"></span>ailing at the dates o<span class=\"_ _0\"></span>f the transactions. A<span class=\"_ _0\"></span>t the end o<span class=\"_ _0\"></span>f each reporting period, monetary items denominated in f<span class=\"_ _0\"></span>oreign currencies are re<span class=\"_ _0\"></span>translated at the ra<span class=\"_ _5\"></span>tes pre<span class=\"_ _0\"></span>vailing at tha<span class=\"_ _0\"></span>t date. Non-monetary items carried at f<span class=\"_ _0\"></span>air value that are denomina<span class=\"_ _0\"></span>ted in for<span class=\"_ _5\"></span>eign currencies are re<span class=\"_ _0\"></span>translated at the ra<span class=\"_ _5\"></span>tes pre<span class=\"_ _0\"></span>vailing at the da<span class=\"_ _0\"></span>te when the fair value w<span class=\"_ _0\"></span>as determined. Any gain or loss on tr<span class=\"_ _0\"></span>anslation from functional currency o<span class=\"_ _0\"></span>f subsidiaries to presenta<span class=\"_ _0\"></span>tion currency of the Group is tak<span class=\"_ _5\"></span>en to stat<span class=\"_ _0\"></span>ement of other comprehensiv<span class=\"_ _0\"></span>e income. F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span>Ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences on monetary items are reco<span class=\"_ _0\"></span>gnized in consolidated sta<span class=\"_ _5\"></span>tement o<span class=\"_ _0\"></span>f profit or loss in<span class=\"_ _278\"> </span>the period in which they arise e<span class=\"_ _0\"></span>x<span class=\"_ _5\"></span>cept f<span class=\"_ _0\"></span>or ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences that rela<span class=\"_ _5\"></span>te to asse<span class=\"_ _5\"></span>ts under construction<span class=\"_ _278\"> </span>f<span class=\"_ _0\"></span>or future productive use. These ar<span class=\"_ _0\"></span>e included in the cost of those assets when they ar<span class=\"_ _0\"></span>e regarded as an<span class=\"_ _278\"> </span>adjustment to in<span class=\"_ _0\"></span>terest costs on f<span class=\"_ _0\"></span>oreign currency borro<span class=\"_ _0\"></span>wings.<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change gains and losses<span class=\"_ _278\"> </span>The carrying amount of financial assets tha<span class=\"_ _0\"></span>t are denominated in a f<span class=\"_ _0\"></span>oreign currency is det<span class=\"_ _0\"></span>ermined in that f<span class=\"_ _0\"></span>oreign currency and translat<span class=\"_ _0\"></span>ed at the spot rate a<span class=\"_ _0\"></span>t the end of each reporting period. F<span class=\"_ _0\"></span>oreign ex<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erences arising on financial assets measured a<span class=\"_ _5\"></span>t amortised cost are recognised in the consolidat<span class=\"_ _0\"></span>ed statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "2.5 Property and equipment<span class=\"_ _278\"> </span>Property and equipment is stated a<span class=\"_ _0\"></span>t cost less accumulated depreciation and iden<span class=\"_ _0\"></span>tified impairment loss, if any<span class=\"_ _1\"></span>. The cost comprises of purchase price, t<span class=\"_ _0\"></span>ogether with any incidental e<span class=\"_ _0\"></span>xpense of acquisition. Subsequent costs are included in the asset\u2019<span class=\"_ _2\"></span>s carrying amount or recogniz<span class=\"_ _5\"></span>ed as a separate asse<span class=\"_ _0\"></span>t, as appropriat<span class=\"_ _0\"></span>e, only when it is probable that future economic benefits associa<span class=\"_ _0\"></span>ted with the item will flow to the Group and the cost o<span class=\"_ _0\"></span>f the item can be measured reliably<span class=\"_ _1\"></span>. All other repair<span class=\"_ _0\"></span>s and maintenance expenses are charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f profit or loss during the financial period in which the<span class=\"_ _5\"></span>y are incurred.  Depreciation is spr<span class=\"_ _5\"></span>ead ov<span class=\"_ _0\"></span>er its useful lives so as to write o<span class=\"_ _0\"></span>ff the cost of property and equipment, using the straight-line method o<span class=\"_ _0\"></span>ver its useful lives as f<span class=\"_ _0\"></span>ollows: <table class=\"s w105 he2\" id=\"_bdc21359-f382-4102-9af9-640eb1ebffa8\"><tr><td class=\"c n x308 y1ffd w106 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>ssets<span class=\"_ _278\"> </span></div></td><td class=\"c n x309 y1ffd w107 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _5\"></span>if<span class=\"_ _5\"></span>e ye<span class=\"_ _5\"></span>ars<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1ffe w108 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>easehold improv<span class=\"_ _0\"></span>ements<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1ffe w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fff w10a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Furniture and fixt<span class=\"_ _0\"></span>ures<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1fff w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1f01 w10b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Computer<span class=\"_ _0\"></span>s and office equipment<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1f01 w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr></table>No depreciation is charg<span class=\"_ _0\"></span>ed on land and capital work-in-progress.<span class=\"_ _278\"> </span>When part of an item o<span class=\"_ _0\"></span>f property and equipment hav<span class=\"_ _5\"></span>e diff<span class=\"_ _0\"></span>erent useful liv<span class=\"_ _5\"></span>es, they ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as separate it<span class=\"_ _0\"></span>ems (major components) of property and equipment.<span class=\"_ _278\"> </span>The leasehold impro<span class=\"_ _5\"></span>vements ar<span class=\"_ _0\"></span>e being depreciated ov<span class=\"_ _0\"></span>er the period from when they became a<span class=\"_ _0\"></span>vailable f<span class=\"_ _0\"></span>or use up to the end o<span class=\"_ _0\"></span>f the lease term.<span class=\"_ _278\"> </span>The estimated use<span class=\"_ _5\"></span>ful lives, r<span class=\"_ _5\"></span>esidual v<span class=\"_ _5\"></span>alues and depreciation method ar<span class=\"_ _0\"></span>e review<span class=\"_ _0\"></span>ed at the end of each reporting period, with the eff<span class=\"_ _0\"></span>ect of an<span class=\"_ _0\"></span>y changes in estimate account<span class=\"_ _0\"></span>ed for on a prospectiv<span class=\"_ _0\"></span>e basis.<span class=\"_ _278\"> </span>The gain or loss arising on the disposal or re<span class=\"_ _0\"></span>tirement of an item o<span class=\"_ _0\"></span>f property and equipment is determined as the diff<span class=\"_ _0\"></span>erence between the sales proceeds and the carrying amount o<span class=\"_ _0\"></span>f the asset and is recognized in the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "2.5 Property and equipment<span class=\"_ _278\"> </span>Property and equipment is stated a<span class=\"_ _0\"></span>t cost less accumulated depreciation and iden<span class=\"_ _0\"></span>tified impairment loss, if any<span class=\"_ _1\"></span>. The cost comprises of purchase price, t<span class=\"_ _0\"></span>ogether with any incidental e<span class=\"_ _0\"></span>xpense of acquisition. Subsequent costs are included in the asset\u2019<span class=\"_ _2\"></span>s carrying amount or recogniz<span class=\"_ _5\"></span>ed as a separate asse<span class=\"_ _0\"></span>t, as appropriat<span class=\"_ _0\"></span>e, only when it is probable that future economic benefits associa<span class=\"_ _0\"></span>ted with the item will flow to the Group and the cost o<span class=\"_ _0\"></span>f the item can be measured reliably<span class=\"_ _1\"></span>. All other repair<span class=\"_ _0\"></span>s and maintenance expenses are charged t<span class=\"_ _0\"></span>o the statement o<span class=\"_ _0\"></span>f profit or loss during the financial period in which the<span class=\"_ _5\"></span>y are incurred.  Depreciation is spr<span class=\"_ _5\"></span>ead ov<span class=\"_ _0\"></span>er its useful lives so as to write o<span class=\"_ _0\"></span>ff the cost of property and equipment, using the straight-line method o<span class=\"_ _0\"></span>ver its useful lives as f<span class=\"_ _0\"></span>ollows: <table class=\"s w105 he2\" id=\"_bdc21359-f382-4102-9af9-640eb1ebffa8\"><tr><td class=\"c n x308 y1ffd w106 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>ssets<span class=\"_ _278\"> </span></div></td><td class=\"c n x309 y1ffd w107 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _5\"></span>if<span class=\"_ _5\"></span>e ye<span class=\"_ _5\"></span>ars<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1ffe w108 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>easehold improv<span class=\"_ _0\"></span>ements<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1ffe w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1fff w10a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Furniture and fixt<span class=\"_ _0\"></span>ures<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1fff w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x23a y1f01 w10b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Computer<span class=\"_ _0\"></span>s and office equipment<span class=\"_ _278\"> </span></div></td><td class=\"c n x30a y1f01 w109 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3-5<span class=\"_ _278\"> </span></div></td></tr></table>No depreciation is charg<span class=\"_ _0\"></span>ed on land and capital work-in-progress.<span class=\"_ _278\"> </span>When part of an item o<span class=\"_ _0\"></span>f property and equipment hav<span class=\"_ _5\"></span>e diff<span class=\"_ _0\"></span>erent useful liv<span class=\"_ _5\"></span>es, they ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as separate it<span class=\"_ _0\"></span>ems (major components) of property and equipment.<span class=\"_ _278\"> </span>The leasehold impro<span class=\"_ _5\"></span>vements ar<span class=\"_ _0\"></span>e being depreciated ov<span class=\"_ _0\"></span>er the period from when they became a<span class=\"_ _0\"></span>vailable f<span class=\"_ _0\"></span>or use up to the end o<span class=\"_ _0\"></span>f the lease term.<span class=\"_ _278\"> </span>The estimated use<span class=\"_ _5\"></span>ful lives, r<span class=\"_ _5\"></span>esidual v<span class=\"_ _5\"></span>alues and depreciation method ar<span class=\"_ _0\"></span>e review<span class=\"_ _0\"></span>ed at the end of each reporting period, with the eff<span class=\"_ _0\"></span>ect of an<span class=\"_ _0\"></span>y changes in estimate account<span class=\"_ _0\"></span>ed for on a prospectiv<span class=\"_ _0\"></span>e basis.<span class=\"_ _278\"> </span>The gain or loss arising on the disposal or re<span class=\"_ _0\"></span>tirement of an item o<span class=\"_ _0\"></span>f property and equipment is determined as the diff<span class=\"_ _0\"></span>erence between the sales proceeds and the carrying amount o<span class=\"_ _0\"></span>f the asset and is recognized in the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "2.6 L<span class=\"_ _0\"></span>eases<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>eases are account<span class=\"_ _0\"></span>ed for by r<span class=\"_ _0\"></span>ecognising a right-of-use asset and a le<span class=\"_ _5\"></span>ase liability ex<span class=\"_ _0\"></span>cept f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>eases of low v<span class=\"_ _0\"></span>alue assets; and<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>eases with a duration of 12 mon<span class=\"_ _0\"></span>ths or less.<span class=\"_ _278\"> </span>L<span class=\"_ _0\"></span>ease liabilities are measur<span class=\"_ _0\"></span>ed at the present v<span class=\"_ _5\"></span>alue of the con<span class=\"_ _0\"></span>tractual payments due to the lessor o<span class=\"_ _0\"></span>ver the lease term, with the discount r<span class=\"_ _5\"></span>ate de<span class=\"_ _5\"></span>termined by r<span class=\"_ _0\"></span>eference t<span class=\"_ _0\"></span>o the rate inherent in the le<span class=\"_ _5\"></span>ase unless (as is typically the case) this is not readily de<span class=\"_ _5\"></span>terminable, in which case the Group\u2019<span class=\"_ _2\"></span>s incremental borro<span class=\"_ _0\"></span>wing rate on commencement o<span class=\"_ _0\"></span>f the lease is used. V<span class=\"_ _0\"></span>ariable lease payments ar<span class=\"_ _0\"></span>e only included in the measurement of the lease liability if the<span class=\"_ _0\"></span>y depend on an index or rate. In such cases, the initial me<span class=\"_ _5\"></span>asurement o<span class=\"_ _0\"></span>f the lease liability assumes the variable elemen<span class=\"_ _0\"></span>t will remain unchanged throughout the lease term. Other v<span class=\"_ _0\"></span>ariable lease paymen<span class=\"_ _5\"></span>ts are expensed in the period t<span class=\"_ _0\"></span>o which they relate. On initial recognition, the carrying v<span class=\"_ _5\"></span>alue of the lease liability also includes:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>Amounts expected to be pa<span class=\"_ _0\"></span>yable under an<span class=\"_ _0\"></span>y residual value guaran<span class=\"_ _0\"></span>tee;<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>The ex<span class=\"_ _0\"></span>ercise price of an<span class=\"_ _0\"></span>y purchase option granted in f<span class=\"_ _0\"></span>avor o<span class=\"_ _0\"></span>f the Group if it is reasonably certain to assess that option;<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>Any penalties pay<span class=\"_ _0\"></span>able for t<span class=\"_ _0\"></span>erminating the lease, if the term o<span class=\"_ _0\"></span>f the lease has been estimated based on termination option bein<span class=\"_ _5\"></span>g ex<span class=\"_ _0\"></span>ercised.<span class=\"_ _278\"> </span>Right o<span class=\"_ _0\"></span>f use assets are initially measured at the amount o<span class=\"_ _0\"></span>f the lease liability<span class=\"_ _8\"></span>, reduced f<span class=\"_ _0\"></span>or any lease<span class=\"_ _278\"> </span>incentives r<span class=\"_ _0\"></span>eceived, and increased f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>L<span class=\"_ _0\"></span>ease payments made at or be<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ore commencement of the lease;<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>Initial direct costs incurred; and<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>The amount of any pr<span class=\"_ _0\"></span>ovision recognized wher<span class=\"_ _0\"></span>e the Group is contractually requir<span class=\"_ _5\"></span>ed to dismantle, remov<span class=\"_ _0\"></span>e or restore the leased asset.<span class=\"_ _278\"> </span>Subsequent to initial measur<span class=\"_ _0\"></span>ement lease liabilities increase as a result o<span class=\"_ _0\"></span>f interest charged a<span class=\"_ _0\"></span>t a constant rate on the balance outstandin<span class=\"_ _0\"></span>g and are reduced for le<span class=\"_ _0\"></span>ase payments made. Right-o<span class=\"_ _5\"></span>f-use assets are amortised on a straight-line basis ov<span class=\"_ _0\"></span>er the remaining term of the lease or o<span class=\"_ _0\"></span>ver the remaining economic lif<span class=\"_ _0\"></span>e of the asset if<span class=\"_ _1\"></span>, rarely<span class=\"_ _8\"></span>, this is judged to be shorter than the le<span class=\"_ _0\"></span>ase term.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "2.<span class=\"_ _19\"></span>7 Development pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span>Properties constructed or in the cour<span class=\"_ _0\"></span>se of construction f<span class=\"_ _0\"></span>or sale in the ordinary course o<span class=\"_ _0\"></span>f business are classified as dev<span class=\"_ _5\"></span>elopment properties and are stat<span class=\"_ _0\"></span>ed at the lower o<span class=\"_ _0\"></span>f cost or net realizable v<span class=\"_ _0\"></span>alue. Cost includes cost of acquisition o<span class=\"_ _0\"></span>f land, cost of construction including planning and design cost, commission, borrowin<span class=\"_ _5\"></span>g costs, employ<span class=\"_ _0\"></span>ee costs, cost of acquiring dev<span class=\"_ _0\"></span>elopment rights and other direct costs a<span class=\"_ _0\"></span>ttributable to the dev<span class=\"_ _0\"></span>elopment. Certain portion of land plots, on which the Group'<span class=\"_ _0\"></span>s pro<span class=\"_ _5\"></span>jects are locat<span class=\"_ _0\"></span>ed, is acquired with minimal upfront cash contributions and certain variable consider<span class=\"_ _5\"></span>ation based on the percen<span class=\"_ _5\"></span>tage o<span class=\"_ _0\"></span>f profit. The entir<span class=\"_ _5\"></span>e projects ar<span class=\"_ _0\"></span>e controlled and managed by the Gr<span class=\"_ _0\"></span>oup, which includes development, mark<span class=\"_ _0\"></span>eting<span class=\"_ _94\"></span>, collections etc. The Group applies the liability appr<span class=\"_ _0\"></span>oach in accounting f<span class=\"_ _5\"></span>or the variable consider<span class=\"_ _0\"></span>ations.  Under this approach, the Group includes the f<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f the variable pa<span class=\"_ _0\"></span>yments in the initial cost of the properties at the dat<span class=\"_ _0\"></span>e of acquisition and recognises a corresponding liability equal t<span class=\"_ _0\"></span>o the fair v<span class=\"_ _0\"></span>alue of the v<span class=\"_ _5\"></span>ariable payments on initial r<span class=\"_ _0\"></span>ecognition computed based on a def<span class=\"_ _0\"></span>erred payment plan as defined in the sale and purchase agreemen<span class=\"_ _0\"></span>t (\u201cSPA<span class=\"_ _8\"></span>\u201d). In accounting for the liability<span class=\"_ _1\"></span>, the Group f<span class=\"_ _0\"></span>ollows the principles in IFR<span class=\"_ _0\"></span>S 9<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span>Net realiz<span class=\"_ _0\"></span>able value is the estimat<span class=\"_ _5\"></span>ed selling price in the ordinary course o<span class=\"_ _0\"></span>f business, based on market prices at the reporting dat<span class=\"_ _0\"></span>e and discounted f<span class=\"_ _0\"></span>or the time value of mone<span class=\"_ _0\"></span>y<span class=\"_ _8\"></span>, if material, less costs to completion and the estimat<span class=\"_ _5\"></span>ed costs of sale.<span class=\"_ _278\"> </span>The management r<span class=\"_ _0\"></span>eviews the carrying values o<span class=\"_ _0\"></span>f the developmen<span class=\"_ _5\"></span>t properties on each reporting date.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "2.8 Adv<span class=\"_ _0\"></span>ances from customer<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span>Advances r<span class=\"_ _0\"></span>eceived from customer<span class=\"_ _0\"></span>s include instalments received from cust<span class=\"_ _0\"></span>omers f<span class=\"_ _0\"></span>or properties sold either bef<span class=\"_ _0\"></span>ore the rev<span class=\"_ _0\"></span>enue recognition criteria hav<span class=\"_ _0\"></span>e been met or in ex<span class=\"_ _0\"></span>cess of the pro<span class=\"_ _0\"></span>ject\u2019<span class=\"_ _0\"></span>s stage o<span class=\"_ _0\"></span>f completion. These funds are la<span class=\"_ _0\"></span>ter recognized in the pr<span class=\"_ _0\"></span>ofit or loss statement once the r<span class=\"_ _0\"></span>evenue recognition criteria are sa<span class=\"_ _0\"></span>tisfied. Additionally<span class=\"_ _1\"></span>, advances from cust<span class=\"_ _0\"></span>omers may be der<span class=\"_ _0\"></span>ecognized from the book<span class=\"_ _0\"></span>s when either the customer or the Group t<span class=\"_ _0\"></span>erminates the contract.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "darglobalplc:DescriptionOfAccountingPolicyForAdvancesToCustomers",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "2.9 A<span class=\"_ _0\"></span>sset acquisition<span class=\"_ _278\"> </span>If the Group acquires an asset or a gr<span class=\"_ _0\"></span>oup of assets (including any liabilities assumed) tha<span class=\"_ _0\"></span>t does not constitute a business, then the transaction is outside the scope o<span class=\"_ _0\"></span>f IFR<span class=\"_ _0\"></span>S 3 because it cannot meet the definition o<span class=\"_ _5\"></span>f a business combination. Such transactions ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as asset acquisitions in which the cost of acquisition is g<span class=\"_ _0\"></span>enerally allocated between the individual identifiable assets and liabilities in the Group based on their rela<span class=\"_ _5\"></span>tive f<span class=\"_ _0\"></span>air values a<span class=\"_ _5\"></span>t the date o<span class=\"_ _0\"></span>f acquisition. They do not giv<span class=\"_ _0\"></span>e rise to goodwill or a gain on a bargain pur<span class=\"_ _0\"></span>chase.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "2.9 A<span class=\"_ _0\"></span>sset acquisition<span class=\"_ _278\"> </span>If the Group acquires an asset or a gr<span class=\"_ _0\"></span>oup of assets (including any liabilities assumed) tha<span class=\"_ _0\"></span>t does not constitute a business, then the transaction is outside the scope o<span class=\"_ _0\"></span>f IFR<span class=\"_ _0\"></span>S 3 because it cannot meet the definition o<span class=\"_ _5\"></span>f a business combination. Such transactions ar<span class=\"_ _5\"></span>e accounted f<span class=\"_ _0\"></span>or as asset acquisitions in which the cost of acquisition is g<span class=\"_ _0\"></span>enerally allocated between the individual identifiable assets and liabilities in the Group based on their rela<span class=\"_ _5\"></span>tive f<span class=\"_ _0\"></span>air values a<span class=\"_ _5\"></span>t the date o<span class=\"_ _0\"></span>f acquisition. They do not giv<span class=\"_ _0\"></span>e rise to goodwill or a gain on a bargain pur<span class=\"_ _0\"></span>chase.<span class=\"_ _278\"> </span>The measurement and alloca<span class=\"_ _0\"></span>tion of cost in an asset acquisition are complet<span class=\"_ _0\"></span>ed at the date o<span class=\"_ _5\"></span>f recognition of the asse<span class=\"_ _5\"></span>ts acquired and liabilities assumed, if there are an<span class=\"_ _0\"></span>y<span class=\"_ _8\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "2.10 Impairment o<span class=\"_ _0\"></span>f non-financial assets<span class=\"_ _278\"> </span>Non-financial assets o<span class=\"_ _5\"></span>f the Group mainly include dev<span class=\"_ _0\"></span>elopment properties, advances to supplier<span class=\"_ _0\"></span>s and contract<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s, right-o<span class=\"_ _0\"></span>f-use assets and property and equipment. A<span class=\"_ _0\"></span>t the end of e<span class=\"_ _5\"></span>ach reporting period, the Group re<span class=\"_ _0\"></span>views the carrying amounts of its non-financial assets t<span class=\"_ _0\"></span>o determine whether there is any indication tha<span class=\"_ _0\"></span>t those assets have suf<span class=\"_ _0\"></span>fered an impairment loss. If an<span class=\"_ _0\"></span>y such indication exists, the recov<span class=\"_ _0\"></span>erable amount of the asset is estima<span class=\"_ _0\"></span>ted in order to determine the e<span class=\"_ _0\"></span>xtent o<span class=\"_ _0\"></span>f the impairment loss<span class=\"_ _278\"> </span>(if any). Where it is not possible t<span class=\"_ _0\"></span>o estimate the recov<span class=\"_ _0\"></span>erable amount of an individual asset, the Group estima<span class=\"_ _0\"></span>tes the recov<span class=\"_ _0\"></span>erable amount of the cash-gener<span class=\"_ _0\"></span>ating unit to which the asset belongs. Where a r<span class=\"_ _0\"></span>easonable and consistent basis o<span class=\"_ _0\"></span>f allocation can be identified, corporat<span class=\"_ _0\"></span>e assets are also allocated to individual cash-<span class=\"_ _278\"> </span>generatin<span class=\"_ _0\"></span>g units, or other<span class=\"_ _9\"></span>wise they are alloca<span class=\"_ _0\"></span>ted to the smallest group of cash-g<span class=\"_ _0\"></span>enerating units f<span class=\"_ _0\"></span>or which a reasonable and consisten<span class=\"_ _0\"></span>t allocation basis can be identified. R<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher of f<span class=\"_ _0\"></span>air value less costs to sell and v<span class=\"_ _0\"></span>alue in use. In assessing value in use, the estimated f<span class=\"_ _5\"></span>uture cash flows ar<span class=\"_ _0\"></span>e discounted to their present v<span class=\"_ _0\"></span>alue using a pre-tax discount ra<span class=\"_ _0\"></span>te that reflects current mark<span class=\"_ _0\"></span>et assessments of the time v<span class=\"_ _0\"></span>alue of mone<span class=\"_ _0\"></span>y and the risks specific to the asset f<span class=\"_ _0\"></span>or which the estimates o<span class=\"_ _0\"></span>f future cash flows ha<span class=\"_ _0\"></span>ve not been adjusted. If the recov<span class=\"_ _0\"></span>erable amount of an asset (or cash-g<span class=\"_ _0\"></span>enerating unit) is estimated t<span class=\"_ _5\"></span>o be less than its carrying amount, the carrying amount o<span class=\"_ _5\"></span>f the asset (or cash-genera<span class=\"_ _0\"></span>ting unit) is reduced to its recov<span class=\"_ _0\"></span>erable amount. An impairment loss is recogniz<span class=\"_ _0\"></span>ed immediately in the consolidat<span class=\"_ _0\"></span>ed statement of pr<span class=\"_ _0\"></span>ofit or loss.<span class=\"_ _278\"> </span>Where an impairment loss subsequently r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>ses, the carr<span class=\"_ _9\"></span>ying amount of the asse<span class=\"_ _0\"></span>t (or cash-generating unit) is increased to the r<span class=\"_ _0\"></span>evised estimate o<span class=\"_ _0\"></span>f its recoverable amoun<span class=\"_ _5\"></span>t, but so that the increased carrying amount does not e<span class=\"_ _0\"></span>x<span class=\"_ _5\"></span>ceed the carrying amount that would ha<span class=\"_ _0\"></span>ve been determined had no impairmen<span class=\"_ _5\"></span>t loss been recogniz<span class=\"_ _0\"></span>ed for the asset (or cash-g<span class=\"_ _0\"></span>enerating unit) in prior year<span class=\"_ _0\"></span>s. A rev<span class=\"_ _0\"></span>ersal of an impairmen<span class=\"_ _0\"></span>t loss is recogniz<span class=\"_ _0\"></span>ed immediately in the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "2.10 Impairment o<span class=\"_ _0\"></span>f non-financial assets<span class=\"_ _278\"> </span>Non-financial assets o<span class=\"_ _5\"></span>f the Group mainly include dev<span class=\"_ _0\"></span>elopment properties, advances to supplier<span class=\"_ _0\"></span>s and contract<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s, right-o<span class=\"_ _0\"></span>f-use assets and property and equipment. A<span class=\"_ _0\"></span>t the end of e<span class=\"_ _5\"></span>ach reporting period, the Group re<span class=\"_ _0\"></span>views the carrying amounts of its non-financial assets t<span class=\"_ _0\"></span>o determine whether there is any indication tha<span class=\"_ _0\"></span>t those assets have suf<span class=\"_ _0\"></span>fered an impairment loss. If an<span class=\"_ _0\"></span>y such indication exists, the recov<span class=\"_ _0\"></span>erable amount of the asset is estima<span class=\"_ _0\"></span>ted in order to determine the e<span class=\"_ _0\"></span>xtent o<span class=\"_ _0\"></span>f the impairment loss<span class=\"_ _278\"> </span>(if any). Where it is not possible t<span class=\"_ _0\"></span>o estimate the recov<span class=\"_ _0\"></span>erable amount of an individual asset, the Group estima<span class=\"_ _0\"></span>tes the recov<span class=\"_ _0\"></span>erable amount of the cash-gener<span class=\"_ _0\"></span>ating unit to which the asset belongs. Where a r<span class=\"_ _0\"></span>easonable and consistent basis o<span class=\"_ _0\"></span>f allocation can be identified, corporat<span class=\"_ _0\"></span>e assets are also allocated to individual cash-<span class=\"_ _278\"> </span>generatin<span class=\"_ _0\"></span>g units, or other<span class=\"_ _9\"></span>wise they are alloca<span class=\"_ _0\"></span>ted to the smallest group of cash-g<span class=\"_ _0\"></span>enerating units f<span class=\"_ _0\"></span>or which a reasonable and consisten<span class=\"_ _0\"></span>t allocation basis can be identified. R<span class=\"_ _0\"></span>ecov<span class=\"_ _0\"></span>erable amount is the higher of f<span class=\"_ _0\"></span>air value less costs to sell and v<span class=\"_ _0\"></span>alue in use. In assessing value in use, the estimated f<span class=\"_ _5\"></span>uture cash flows ar<span class=\"_ _0\"></span>e discounted to their present v<span class=\"_ _0\"></span>alue using a pre-tax discount ra<span class=\"_ _0\"></span>te that reflects current mark<span class=\"_ _0\"></span>et assessments of the time v<span class=\"_ _0\"></span>alue of mone<span class=\"_ _0\"></span>y and the risks specific to the asset f<span class=\"_ _0\"></span>or which the estimates o<span class=\"_ _0\"></span>f future cash flows ha<span class=\"_ _0\"></span>ve not been adjusted. If the recov<span class=\"_ _0\"></span>erable amount of an asset (or cash-g<span class=\"_ _0\"></span>enerating unit) is estimated t<span class=\"_ _5\"></span>o be less than its carrying amount, the carrying amount o<span class=\"_ _5\"></span>f the asset (or cash-genera<span class=\"_ _0\"></span>ting unit) is reduced to its recov<span class=\"_ _0\"></span>erable amount. An impairment loss is recogniz<span class=\"_ _0\"></span>ed immediately in the consolidat<span class=\"_ _0\"></span>ed statement of pr<span class=\"_ _0\"></span>ofit or loss.<span class=\"_ _278\"> </span>Where an impairment loss subsequently r<span class=\"_ _0\"></span>ever<span class=\"_ _0\"></span>ses, the carr<span class=\"_ _9\"></span>ying amount of the asse<span class=\"_ _0\"></span>t (or cash-generating unit) is increased to the r<span class=\"_ _0\"></span>evised estimate o<span class=\"_ _0\"></span>f its recoverable amoun<span class=\"_ _5\"></span>t, but so that the increased carrying amount does not e<span class=\"_ _0\"></span>x<span class=\"_ _5\"></span>ceed the carrying amount that would ha<span class=\"_ _0\"></span>ve been determined had no impairmen<span class=\"_ _5\"></span>t loss been recogniz<span class=\"_ _0\"></span>ed for the asset (or cash-g<span class=\"_ _0\"></span>enerating unit) in prior year<span class=\"_ _0\"></span>s. A rev<span class=\"_ _0\"></span>ersal of an impairmen<span class=\"_ _0\"></span>t loss is recogniz<span class=\"_ _0\"></span>ed immediately in the consolidated sta<span class=\"_ _0\"></span>tement of pro<span class=\"_ _0\"></span>fit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "2.12 Financial assets<span class=\"_ _278\"> </span>Classification<span class=\"_ _278\"> </span>The Group classifies its financial assets at amortiz<span class=\"_ _0\"></span>ed cost.<span class=\"_ _278\"> </span>Measurement<span class=\"_ _278\"> </span>A<span class=\"_ _0\"></span>t initial reco<span class=\"_ _0\"></span>gnition, the Group measures a financial asset at its f<span class=\"_ _0\"></span>air value plus transaction costs tha<span class=\"_ _0\"></span>t are<span class=\"_ _278\"> </span>directly attributable t<span class=\"_ _0\"></span>o the acquisition of the financial asset.<span class=\"_ _278\"> </span>Financial assets comprise o<span class=\"_ _5\"></span>f cash and cash equivalen<span class=\"_ _0\"></span>ts, trade and unbilled receivables, deposits and other receiv<span class=\"_ _0\"></span>ables, due from relat<span class=\"_ _5\"></span>ed parties and escrow re<span class=\"_ _5\"></span>tentions.<span class=\"_ _278\"> </span>Cash and cash equiv<span class=\"_ _5\"></span>alents<span class=\"_ _278\"> </span>Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash on hand and demand deposits and other short-term highly liquid investmen<span class=\"_ _0\"></span>ts that are readily conv<span class=\"_ _0\"></span>er<span class=\"_ _9\"></span>tible to a known amoun<span class=\"_ _5\"></span>t of cash and ar<span class=\"_ _0\"></span>e subject to an insignificant risk o<span class=\"_ _0\"></span>f changes in value.<span class=\"_ _278\"> </span>T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _0\"></span>ables (including due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties)<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>able balances that are held to collect are subsequently me<span class=\"_ _0\"></span>asured at the lower o<span class=\"_ _0\"></span>f amortized cost or the present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows. The present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows is determined through the use o<span class=\"_ _0\"></span>f value adjustmen<span class=\"_ _0\"></span>ts for uncollectible amounts. The Gr<span class=\"_ _0\"></span>oup assesses on a f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking basis the e<span class=\"_ _0\"></span>xpected credit losses associated with its r<span class=\"_ _0\"></span>eceivables and adjusts the v<span class=\"_ _0\"></span>alue to the expected collec<span class=\"_ _0\"></span>tible amounts.<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>ables are written off when the<span class=\"_ _0\"></span>y are deemed uncollectible because of bankrupt<span class=\"_ _0\"></span>cy or other f<span class=\"_ _0\"></span>orms of receiver<span class=\"_ _0\"></span>ship of the debt<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s. The assessment o<span class=\"_ _0\"></span>f expected credit losses on receiv<span class=\"_ _0\"></span>ables takes into accoun<span class=\"_ _0\"></span>t credit-risk concentra<span class=\"_ _0\"></span>tion, collective debt risk based on av<span class=\"_ _0\"></span>erage historical losses, specific circumstances such as serious adver<span class=\"_ _0\"></span>se economic conditions in a specific country or region and other f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking inf<span class=\"_ _0\"></span>ormation.<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>or accounts receivable, the Gr<span class=\"_ _5\"></span>oup applies the simplified approach permitted b<span class=\"_ _0\"></span>y IFRS 9<span class=\"_ _0\"></span>, which requires expected lif<span class=\"_ _0\"></span>etime losses to be r<span class=\"_ _0\"></span>ecognized from initial recognition o<span class=\"_ _0\"></span>f the receivables.<span class=\"_ _278\"> </span>Derecognition o<span class=\"_ _0\"></span>f financial assets<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es a financial asset only when the contractual rights t<span class=\"_ _0\"></span>o the cash f<span class=\"_ _9\"></span>lows from the asset expire; or it tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers the financial asset and substan<span class=\"_ _0\"></span>tially all the risks and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership of the asse<span class=\"_ _5\"></span>t to another Gr<span class=\"_ _0\"></span>oup. If the Group neither transf<span class=\"_ _0\"></span>er<span class=\"_ _5\"></span>s nor retains substantially all the risk<span class=\"_ _0\"></span>s and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership and continues t<span class=\"_ _0\"></span>o control the trans<span class=\"_ _0\"></span>ferred asset, the Gr<span class=\"_ _0\"></span>oup recognizes its retained inter<span class=\"_ _5\"></span>est in the asset and an associat<span class=\"_ _5\"></span>ed liability f<span class=\"_ _0\"></span>or the amounts, it may hav<span class=\"_ _0\"></span>e to pay<span class=\"_ _1\"></span>. If the Group retains substantially all the risk<span class=\"_ _0\"></span>s and rewar<span class=\"_ _0\"></span>ds of owner<span class=\"_ _0\"></span>ship of a trans<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed financial asset, the Group continues to recogniz<span class=\"_ _0\"></span>e the financial asset.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Cash and cash equiv<span class=\"_ _5\"></span>alents<span class=\"_ _278\"> </span>Cash and cash equivalen<span class=\"_ _0\"></span>ts comprise cash on hand and demand deposits and other short-term highly liquid investmen<span class=\"_ _0\"></span>ts that are readily conv<span class=\"_ _0\"></span>er<span class=\"_ _9\"></span>tible to a known amoun<span class=\"_ _5\"></span>t of cash and ar<span class=\"_ _0\"></span>e subject to an insignificant risk o<span class=\"_ _0\"></span>f changes in value.<span class=\"_ _278\"> </span>2.1<span class=\"_ _0\"></span>8 Escr<span class=\"_ _0\"></span>ow Accounts<span class=\"_ _278\"> </span>Escro<span class=\"_ _0\"></span>w accounts represent bank accoun<span class=\"_ _5\"></span>ts where mone<span class=\"_ _5\"></span>y is held in with the bank, acting as an escro<span class=\"_ _0\"></span>w agent, and a<span class=\"_ _0\"></span>vailable f<span class=\"_ _0\"></span>or use only if all the pre-determined conditions ar<span class=\"_ _0\"></span>e fulfilled. The funds paid by customer<span class=\"_ _0\"></span>s for their residen<span class=\"_ _0\"></span>tial units in off-plan sales are requir<span class=\"_ _0\"></span>ed to be deposited into escro<span class=\"_ _0\"></span>w accounts held by bank<span class=\"_ _0\"></span>s accredited by the local go<span class=\"_ _0\"></span>verning bodies.<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>or Escrow re<span class=\"_ _0\"></span>tention, in line with Dubai and K<span class=\"_ _0\"></span>SA la<span class=\"_ _0\"></span>ws an escrow ag<span class=\"_ _0\"></span>ent must retain prescribed per cent o<span class=\"_ _0\"></span>f the total v<span class=\"_ _0\"></span>alue of each escro<span class=\"_ _0\"></span>w account once the developer obtains the buildin<span class=\"_ _5\"></span>g completion certificate to ensure co<span class=\"_ _0\"></span>verage o<span class=\"_ _0\"></span>f defects in the pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty post-handover<span class=\"_ _1\"></span>. The retained amount will be released t<span class=\"_ _5\"></span>o the dev<span class=\"_ _5\"></span>eloper one ye<span class=\"_ _0\"></span>ar from the registration o<span class=\"_ _0\"></span>f the residential units in the name of purchaser<span class=\"_ _0\"></span>s of such units.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _0\"></span>ables (including due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties)<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>able balances that are held to collect are subsequently me<span class=\"_ _0\"></span>asured at the lower o<span class=\"_ _0\"></span>f amortized cost or the present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows. The present v<span class=\"_ _0\"></span>alue of estimat<span class=\"_ _0\"></span>ed future cash flows is determined through the use o<span class=\"_ _0\"></span>f value adjustmen<span class=\"_ _0\"></span>ts for uncollectible amounts. The Gr<span class=\"_ _0\"></span>oup assesses on a f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking basis the e<span class=\"_ _0\"></span>xpected credit losses associated with its r<span class=\"_ _0\"></span>eceivables and adjusts the v<span class=\"_ _0\"></span>alue to the expected collec<span class=\"_ _0\"></span>tible amounts.<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>eceiv<span class=\"_ _0\"></span>ables are written off when the<span class=\"_ _0\"></span>y are deemed uncollectible because of bankrupt<span class=\"_ _0\"></span>cy or other f<span class=\"_ _0\"></span>orms of receiver<span class=\"_ _0\"></span>ship of the debt<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s. The assessment o<span class=\"_ _0\"></span>f expected credit losses on receiv<span class=\"_ _0\"></span>ables takes into accoun<span class=\"_ _0\"></span>t credit-risk concentra<span class=\"_ _0\"></span>tion, collective debt risk based on av<span class=\"_ _0\"></span>erage historical losses, specific circumstances such as serious adver<span class=\"_ _0\"></span>se economic conditions in a specific country or region and other f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>ward-looking inf<span class=\"_ _0\"></span>ormation.<span class=\"_ _278\"> </span>F<span class=\"_ _0\"></span>or accounts receivable, the Gr<span class=\"_ _5\"></span>oup applies the simplified approach permitted b<span class=\"_ _0\"></span>y IFRS 9<span class=\"_ _0\"></span>, which requires expected lif<span class=\"_ _0\"></span>etime losses to be r<span class=\"_ _0\"></span>ecognized from initial recognition o<span class=\"_ _0\"></span>f the receivables.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Derecognition o<span class=\"_ _0\"></span>f financial assets<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es a financial asset only when the contractual rights t<span class=\"_ _0\"></span>o the cash f<span class=\"_ _9\"></span>lows from the asset expire; or it tr<span class=\"_ _0\"></span>ansf<span class=\"_ _0\"></span>ers the financial asset and substan<span class=\"_ _0\"></span>tially all the risks and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership of the asse<span class=\"_ _5\"></span>t to another Gr<span class=\"_ _0\"></span>oup. If the Group neither transf<span class=\"_ _0\"></span>er<span class=\"_ _5\"></span>s nor retains substantially all the risk<span class=\"_ _0\"></span>s and rew<span class=\"_ _0\"></span>ards of o<span class=\"_ _0\"></span>wnership and continues t<span class=\"_ _0\"></span>o control the trans<span class=\"_ _0\"></span>ferred asset, the Gr<span class=\"_ _0\"></span>oup recognizes its retained inter<span class=\"_ _5\"></span>est in the asset and an associat<span class=\"_ _5\"></span>ed liability f<span class=\"_ _0\"></span>or the amounts, it may hav<span class=\"_ _0\"></span>e to pay<span class=\"_ _1\"></span>. If the Group retains substantially all the risk<span class=\"_ _0\"></span>s and rewar<span class=\"_ _0\"></span>ds of owner<span class=\"_ _0\"></span>ship of a trans<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed financial asset, the Group continues to recogniz<span class=\"_ _0\"></span>e the financial asset.<span class=\"_ _278\"> </span>Derecognition o<span class=\"_ _0\"></span>f financial liabilities<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es financial liabilities when, and only when, the Group\u2019<span class=\"_ _0\"></span>s obliga<span class=\"_ _0\"></span>tions are discharged, cancelled or they e<span class=\"_ _0\"></span>xpire. When an existing financial liability is replaced by another<span class=\"_ _1\"></span>, from the same lender on substantially diff<span class=\"_ _0\"></span>erent terms, or the t<span class=\"_ _0\"></span>erms of an existing liability are substan<span class=\"_ _5\"></span>tially modified, such an ex<span class=\"_ _0\"></span>change or modifica<span class=\"_ _0\"></span>tion is treated as the derecognition o<span class=\"_ _0\"></span>f the original liability and the recognition of a ne<span class=\"_ _0\"></span>w liability<span class=\"_ _8\"></span>. The differ<span class=\"_ _0\"></span>ence in the respective carrying amounts is recogniz<span class=\"_ _0\"></span>ed in the consolidated statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "2.1<span class=\"_ _0\"></span>3 Financial liabilities<span class=\"_ _278\"> </span>Financial liabilities are classified according t<span class=\"_ _0\"></span>o the substance of the contractual arran<span class=\"_ _0\"></span>gements entered into and the definitions o<span class=\"_ _0\"></span>f a financial liability<span class=\"_ _8\"></span>. All financial liabilities are recogniz<span class=\"_ _0\"></span>ed initially at f<span class=\"_ _5\"></span>air v<span class=\"_ _5\"></span>alue and, in the case of loans, borr<span class=\"_ _0\"></span>owings and pay<span class=\"_ _0\"></span>ables, net of dir<span class=\"_ _0\"></span>ectly attributable transaction costs.<span class=\"_ _278\"> </span>The Group\u2019<span class=\"_ _2\"></span>s financial liabilities include trade and other pay<span class=\"_ _0\"></span>ables, retention pa<span class=\"_ _0\"></span>yable, bank borr<span class=\"_ _0\"></span>owings, dev<span class=\"_ _5\"></span>elopment property liabilities and due to rela<span class=\"_ _0\"></span>ted parties.<span class=\"_ _278\"> </span>T<span class=\"_ _0\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _278\"> </span>Accounts pay<span class=\"_ _0\"></span>able are obliga<span class=\"_ _0\"></span>tions to pay f<span class=\"_ _0\"></span>or goods or ser<span class=\"_ _9\"></span>vices that ha<span class=\"_ _0\"></span>ve been acquired in the ordinary cour<span class=\"_ _5\"></span>se of business fr<span class=\"_ _0\"></span>om suppliers. Accounts pay<span class=\"_ _0\"></span>able are classified as curren<span class=\"_ _0\"></span>t liabilities if payment is due within one ye<span class=\"_ _0\"></span>ar or less (or in the normal operating cy<span class=\"_ _0\"></span>cle of the business if longer). If not, the<span class=\"_ _0\"></span>y are present<span class=\"_ _5\"></span>ed as non-current liabilities. Accounts and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables are recognized initially a<span class=\"_ _0\"></span>t fair v<span class=\"_ _0\"></span>alue and subsequently are measur<span class=\"_ _0\"></span>ed at amortized cost using eff<span class=\"_ _0\"></span>ective int<span class=\"_ _5\"></span>erest method.<span class=\"_ _278\"> </span>Bank borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _278\"> </span>T<span class=\"_ _8\"></span>erm loans are initially recognised a<span class=\"_ _0\"></span>t the fair v<span class=\"_ _0\"></span>alue of the consideration receiv<span class=\"_ _0\"></span>ed less directly attributable transaction costs. A<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er initial recognition, interest-bearin<span class=\"_ _5\"></span>g loans and borro<span class=\"_ _5\"></span>wings are subsequently measured at amortised cost using the ef<span class=\"_ _0\"></span>fective in<span class=\"_ _0\"></span>terest rate me<span class=\"_ _0\"></span>thod. Gains and losses are recognised in the consolidated pr<span class=\"_ _0\"></span>ofit and loss statement when the liabilities ar<span class=\"_ _0\"></span>e derecognised as well as through the amortisation process.<span class=\"_ _278\"> </span>Dev<span class=\"_ _0\"></span>elopment property liabilities<span class=\"_ _278\"> </span>Dev<span class=\"_ _5\"></span>elopment property liabilities represen<span class=\"_ _0\"></span>t the fix<span class=\"_ _5\"></span>ed and variable amoun<span class=\"_ _0\"></span>ts pay<span class=\"_ _0\"></span>able for the acquisition o<span class=\"_ _0\"></span>f dev<span class=\"_ _5\"></span>elopment properties on a def<span class=\"_ _0\"></span>erred payment plan basis. Fix<span class=\"_ _2\"></span>ed payments pay<span class=\"_ _0\"></span>able on def<span class=\"_ _0\"></span>erred payment plan basis, are stat<span class=\"_ _0\"></span>ed at cash price equivalent a<span class=\"_ _0\"></span>t the recognition date. The diff<span class=\"_ _0\"></span>erence between the cash price equivalen<span class=\"_ _0\"></span>t and the total payment is r<span class=\"_ _0\"></span>ecognised as interest ov<span class=\"_ _0\"></span>er the period of credit unless such inter<span class=\"_ _5\"></span>est qualifies f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost, re<span class=\"_ _0\"></span>fer to para<span class=\"_ _0\"></span>graph 2.1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>The liability approach is used to accoun<span class=\"_ _0\"></span>t for v<span class=\"_ _0\"></span>ariable payments. Under this method, the f<span class=\"_ _0\"></span>air value o<span class=\"_ _0\"></span>f variable pa<span class=\"_ _0\"></span>yments is included in the initial cost of de<span class=\"_ _0\"></span>velopment properties at the acquisition date and a corresponding de<span class=\"_ _5\"></span>velopment pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ty liability is also recognized. A<span class=\"_ _2\"></span>fter initial recognition, an<span class=\"_ _5\"></span>y changes in the amortized cost o<span class=\"_ _0\"></span>f the financial liability are recorded in pro<span class=\"_ _0\"></span>fit or loss, unless the interest qualifies f<span class=\"_ _0\"></span>or capitalisation as a borrowing cost. Subsequently<span class=\"_ _1\"></span>, at each r<span class=\"_ _0\"></span>epor<span class=\"_ _9\"></span>ting date the de<span class=\"_ _0\"></span>velopment property liabilities are measured a<span class=\"_ _0\"></span>t amor<span class=\"_ _9\"></span>tised cost using the eff<span class=\"_ _0\"></span>ective inter<span class=\"_ _0\"></span>est method.<span class=\"_ _278\"> </span>Derecognition o<span class=\"_ _0\"></span>f financial liabilities<span class=\"_ _278\"> </span>The Group derecogniz<span class=\"_ _0\"></span>es financial liabilities when, and only when, the Group\u2019<span class=\"_ _0\"></span>s obliga<span class=\"_ _0\"></span>tions are discharged, cancelled or they e<span class=\"_ _0\"></span>xpire. When an existing financial liability is replaced by another<span class=\"_ _1\"></span>, from the same lender on substantially diff<span class=\"_ _0\"></span>erent terms, or the t<span class=\"_ _0\"></span>erms of an existing liability are substan<span class=\"_ _5\"></span>tially modified, such an ex<span class=\"_ _0\"></span>change or modifica<span class=\"_ _0\"></span>tion is treated as the derecognition o<span class=\"_ _0\"></span>f the original liability and the recognition of a ne<span class=\"_ _0\"></span>w liability<span class=\"_ _8\"></span>. The differ<span class=\"_ _0\"></span>ence in the respective carrying amounts is recogniz<span class=\"_ _0\"></span>ed in the consolidated statemen<span class=\"_ _0\"></span>t of profit or loss.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "T<span class=\"_ _0\"></span>rade and other pa<span class=\"_ _0\"></span>yables<span class=\"_ _278\"> </span>Accounts pay<span class=\"_ _0\"></span>able are obliga<span class=\"_ _0\"></span>tions to pay f<span class=\"_ _0\"></span>or goods or ser<span class=\"_ _9\"></span>vices that ha<span class=\"_ _0\"></span>ve been acquired in the ordinary cour<span class=\"_ _5\"></span>se of business fr<span class=\"_ _0\"></span>om suppliers. Accounts pay<span class=\"_ _0\"></span>able are classified as curren<span class=\"_ _0\"></span>t liabilities if payment is due within one ye<span class=\"_ _0\"></span>ar or less (or in the normal operating cy<span class=\"_ _0\"></span>cle of the business if longer). If not, the<span class=\"_ _0\"></span>y are present<span class=\"_ _5\"></span>ed as non-current liabilities. Accounts and o<span class=\"_ _0\"></span>ther pay<span class=\"_ _0\"></span>ables are recognized initially a<span class=\"_ _0\"></span>t fair v<span class=\"_ _0\"></span>alue and subsequently are measur<span class=\"_ _0\"></span>ed at amortized cost using eff<span class=\"_ _0\"></span>ective int<span class=\"_ _5\"></span>erest method.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Bank borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _278\"> </span>T<span class=\"_ _8\"></span>erm loans are initially recognised a<span class=\"_ _0\"></span>t the fair v<span class=\"_ _0\"></span>alue of the consideration receiv<span class=\"_ _0\"></span>ed less directly attributable transaction costs. A<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er initial recognition, interest-bearin<span class=\"_ _5\"></span>g loans and borro<span class=\"_ _5\"></span>wings are subsequently measured at amortised cost using the ef<span class=\"_ _0\"></span>fective in<span class=\"_ _0\"></span>terest rate me<span class=\"_ _0\"></span>thod. Gains and losses are recognised in the consolidated pr<span class=\"_ _0\"></span>ofit and loss statement when the liabilities ar<span class=\"_ _0\"></span>e derecognised as well as through the amortisation process.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "2.1<span class=\"_ _0\"></span>4 Off<span class=\"_ _0\"></span>setting financial instruments<span class=\"_ _278\"> </span>Financial assets and liabilities are o<span class=\"_ _0\"></span>ffset and the net amoun<span class=\"_ _0\"></span>t repor<span class=\"_ _9\"></span>ted in the consolidat<span class=\"_ _0\"></span>ed statement o<span class=\"_ _5\"></span>f financial position, when there is a legally en<span class=\"_ _0\"></span>forceable righ<span class=\"_ _0\"></span>t to off<span class=\"_ _0\"></span>set the recognized amoun<span class=\"_ _5\"></span>ts and there is an inten<span class=\"_ _5\"></span>tion to settle on a net basis or r<span class=\"_ _0\"></span>ealize the asset and settle the liability simultaneously<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "2.15 R<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>venue recognition<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from contracts with customer<span class=\"_ _0\"></span>s for de<span class=\"_ _0\"></span>velopment and sale of residen<span class=\"_ _0\"></span>tial properties<span class=\"_ _278\"> </span>The Group recogniz<span class=\"_ _0\"></span>es revenue fr<span class=\"_ _0\"></span>om contracts with customer<span class=\"_ _0\"></span>s based on a five step model as set out in IFR<span class=\"_ _0\"></span>S 15 R<span class=\"_ _0\"></span>evenue from con<span class=\"_ _0\"></span>tracts with customers.<span class=\"_ _278\"> </span>Step 1<span class=\"_ _5\"></span>. <span class=\"_ _18a\"> </span>Identify the contract(s) with a cust<span class=\"_ _0\"></span>omer: A contract is defined as an agreement be<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>ween two or  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>more parties that creat<span class=\"_ _0\"></span>es enforce<span class=\"_ _0\"></span>able rights and obligations and sets out the criteria f<span class=\"_ _0\"></span>or ev<span class=\"_ _5\"></span>ery  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract that must be met. This is e<span class=\"_ _0\"></span>videnced by issuance of signed Sale and Purchase Agr<span class=\"_ _0\"></span>eement  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>(\u201cSP<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>\u201d) to the cust<span class=\"_ _0\"></span>omer and for re<span class=\"_ _0\"></span>venue recognition ov<span class=\"_ _0\"></span>er time, meeting specified threshold of  <span class=\"_ _10\"> </span>  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>project completion and collection fr<span class=\"_ _0\"></span>om the customers. Step 2. <span class=\"_ _18b\"> </span>Identify the perf<span class=\"_ _0\"></span>ormance obligations in the contract: A perf<span class=\"_ _0\"></span>ormance obligation is a promise in a <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract with a customer t<span class=\"_ _5\"></span>o trans<span class=\"_ _0\"></span>fer a g<span class=\"_ _5\"></span>ood or service to the customer<span class=\"_ _8\"></span>. The performance <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>obligation f<span class=\"_ _0\"></span>or the Group is to deliver the construct<span class=\"_ _0\"></span>ed property to the customers alon<span class=\"_ _0\"></span>g with the <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>ancillary rights such as the right to use amenities and other rela<span class=\"_ _0\"></span>ted infrastructure f<span class=\"_ _0\"></span>acilities <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>av<span class=\"_ _0\"></span>ailable. Accordingly<span class=\"_ _1\"></span>, one per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ation has been identified f<span class=\"_ _0\"></span>or each unit to be sold. <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>The Group assesses its rev<span class=\"_ _0\"></span>enue arrangements against specific crit<span class=\"_ _0\"></span>eria to determine if it is <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>acting as principal or agent. The Gr<span class=\"_ _0\"></span>oup has concluded that it is acting as a principal in all of its <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>revenue arr<span class=\"_ _0\"></span>angements.<span class=\"_ _278\"> </span>Step 3<span class=\"_ _0\"></span>.  <span class=\"_ _15\"> </span>Det<span class=\"_ _0\"></span>ermine the transaction price: The transaction price is the amount of consider<span class=\"_ _5\"></span>ation to which <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the Group expects to be en<span class=\"_ _0\"></span>titled in ex<span class=\"_ _0\"></span>change f<span class=\"_ _0\"></span>or delivering the property to its customer<span class=\"_ _0\"></span>s. The <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>agreed transaction price is a part of signed SP<span class=\"_ _0\"></span>A issued to each cust<span class=\"_ _0\"></span>omer<span class=\"_ _2\"></span>. R<span class=\"_ _0\"></span>ev<span class=\"_ _5\"></span>enue ex<span class=\"_ _0\"></span>cludes <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>tax<span class=\"_ _0\"></span>es and duty<span class=\"_ _8\"></span>, and includes an adjustment f<span class=\"_ _0\"></span>or a significant financing component (\u201cSF<span class=\"_ _0\"></span>C\u201d) where <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the payment plan f<span class=\"_ _0\"></span>or the projects e<span class=\"_ _5\"></span>xtends be<span class=\"_ _0\"></span>yond twelv<span class=\"_ _5\"></span>e months from the reporting period. No <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>adjustment has been made f<span class=\"_ _0\"></span>or variable consideration as the Gr<span class=\"_ _0\"></span>oup does not have an<span class=\"_ _0\"></span>y contracts <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>with variable considera<span class=\"_ _0\"></span>tion.<span class=\"_ _278\"> </span>Step 4.  <span class=\"_ _10\"> </span>Allocate the transaction price t<span class=\"_ _0\"></span>o the per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations in the contract: The Group                     allocates the transac<span class=\"_ _0\"></span>tion price to each unit sold, consistent with the perf<span class=\"_ _0\"></span>ormance obligation                   identified in Step 2.<span class=\"_ _278\"> </span>Step 5<span class=\"_ _0\"></span>.  <span class=\"_ _18c\"> </span>R<span class=\"_ _0\"></span>ecogniz<span class=\"_ _0\"></span>e revenue when (or as) the entity sa<span class=\"_ _5\"></span>tis<span class=\"_ _0\"></span>fies a per<span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>ormance obligation. The Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation and recognizes r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue ov<span class=\"_ _5\"></span>er time, if one of the f<span class=\"_ _0\"></span>ollowing<span class=\"_ _278\"> </span>criteria is met:<span class=\"_ _278\"> </span>1. <span class=\"_ _12\"></span><span class=\"ls0 ws0\">The customer simultaneously receiv<span class=\"_ _0\"></span>es and consumes the benefits provided by the Group\u2019<span class=\"_ _2\"></span>s </span>performance as the Gr<span class=\"_ _0\"></span>oup per<span class=\"_ _9\"></span>forms; or<span class=\"_ _278\"> </span>2. <span class=\"_ _2\"></span>The Group\u2019<span class=\"_ _2\"></span>s per<span class=\"_ _9\"></span>formance cr<span class=\"_ _0\"></span>eates or enhances an asset that the cust<span class=\"_ _0\"></span>omer controls as the asset is creat<span class=\"_ _0\"></span>ed or enhanced; or<span class=\"_ _278\"> </span>3.<span class=\"_ _9\"></span> <span class=\"_ _0\"></span><span class=\"ls0 ws0\">The Group\u2019<span class=\"_ _0\"></span>s perf<span class=\"_ _0\"></span>ormance does not create an asset with an alt<span class=\"_ _0\"></span>ernative use to the Group and the en<span class=\"_ _0\"></span>tity </span>has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment for perf<span class=\"_ _0\"></span>ormance completed to dat<span class=\"_ _0\"></span>e. The Group determines the sa<span class=\"_ _0\"></span>tisf<span class=\"_ _0\"></span>action of perf<span class=\"_ _0\"></span>ormance obligation separat<span class=\"_ _0\"></span>ely for each o<span class=\"_ _0\"></span>f its contracts and recogniz<span class=\"_ _0\"></span>e revenue accordin<span class=\"_ _5\"></span>gly<span class=\"_ _1\"></span>. F<span class=\"_ _0\"></span>or per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations where one of the abo<span class=\"_ _0\"></span>ve conditions are not met, r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue is recognised at the point in time at which the perf<span class=\"_ _0\"></span>ormance obligation is satis<span class=\"_ _0\"></span>fied. Under the terms o<span class=\"_ _0\"></span>f the contracts in the U<span class=\"_ _0\"></span>AE, Oman, Qatar and K<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>A the Group is contractually restrict<span class=\"_ _0\"></span>ed from redirec<span class=\"_ _0\"></span>ting the properties to another customer and has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment f<span class=\"_ _5\"></span>or work done. Theref<span class=\"_ _0\"></span>ore, rev<span class=\"_ _0\"></span>enue from construction of residen<span class=\"_ _0\"></span>tial properties in the UAE<span class=\"_ _0\"></span>, Oman, Qatar and K<span class=\"_ _0\"></span>SA is recognised o<span class=\"_ _5\"></span>ver time on an input/<span class=\"_ _0\"></span>cost-to-cost method, i.e. based on the proportion of contr<span class=\"_ _5\"></span>act costs incurred f<span class=\"_ _0\"></span>or work performed t<span class=\"_ _0\"></span>o date relativ<span class=\"_ _0\"></span>e to the estimated to<span class=\"_ _5\"></span>tal contract costs. The Group consider<span class=\"_ _0\"></span>s that this input method is an appropria<span class=\"_ _0\"></span>te measure of the pr<span class=\"_ _0\"></span>ogress tow<span class=\"_ _0\"></span>ards complete satis<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>action of the performance oblig<span class=\"_ _0\"></span>ation under IFRS 15<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span>In respect o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s contracts f<span class=\"_ _0\"></span>or dev<span class=\"_ _0\"></span>elopment of residential pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties in the United Kingdom, the Group has assessed that the crit<span class=\"_ _0\"></span>eria for recordin<span class=\"_ _0\"></span>g revenue ov<span class=\"_ _0\"></span>er time is not met and trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f control happens only at the time o<span class=\"_ _0\"></span>f handover of comple<span class=\"_ _0\"></span>ted units to the customer<span class=\"_ _0\"></span>s and accordingly the rev<span class=\"_ _0\"></span>enue is recognised at the poin<span class=\"_ _0\"></span>t in time at which the performance obliga<span class=\"_ _0\"></span>tion is satisfied.<span class=\"_ _278\"> </span>When the Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation by delivering the promised g<span class=\"_ _0\"></span>oods or ser<span class=\"_ _9\"></span>vices it creat<span class=\"_ _0\"></span>es a contract asset based on the amount o<span class=\"_ _0\"></span>f consideration earned by the perf<span class=\"_ _5\"></span>ormance. Where the amount o<span class=\"_ _0\"></span>f consideration received from a cust<span class=\"_ _0\"></span>omer ex<span class=\"_ _0\"></span>ceeds the amount of re<span class=\"_ _0\"></span>venue recogniz<span class=\"_ _5\"></span>ed this gives rise to a contrac<span class=\"_ _5\"></span>t liability<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>Project mana<span class=\"_ _0\"></span>gement service<span class=\"_ _278\"> </span>The Group pro<span class=\"_ _0\"></span>vides advisor<span class=\"_ _9\"></span>y and assisting ser<span class=\"_ _9\"></span>vices relating t<span class=\"_ _0\"></span>o management of construc<span class=\"_ _5\"></span>tion of pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties under long term contr<span class=\"_ _5\"></span>acts with customer<span class=\"_ _0\"></span>s. The revenue is me<span class=\"_ _5\"></span>asured based on the consideration fr<span class=\"_ _0\"></span>om customer<span class=\"_ _0\"></span>s to which the Group expects t<span class=\"_ _5\"></span>o be entitled in a contract with a cust<span class=\"_ _0\"></span>omer in an amount that corresponds directly with the v<span class=\"_ _0\"></span>alue to the customer o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s perf<span class=\"_ _5\"></span>ormance completed t<span class=\"_ _5\"></span>o date.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from contracts with customer<span class=\"_ _0\"></span>s for de<span class=\"_ _0\"></span>velopment and sale of residen<span class=\"_ _0\"></span>tial properties<span class=\"_ _278\"> </span>The Group recogniz<span class=\"_ _0\"></span>es revenue fr<span class=\"_ _0\"></span>om contracts with customer<span class=\"_ _0\"></span>s based on a five step model as set out in IFR<span class=\"_ _0\"></span>S 15 R<span class=\"_ _0\"></span>evenue from con<span class=\"_ _0\"></span>tracts with customers.<span class=\"_ _278\"> </span>Step 1<span class=\"_ _5\"></span>. <span class=\"_ _18a\"> </span>Identify the contract(s) with a cust<span class=\"_ _0\"></span>omer: A contract is defined as an agreement be<span class=\"_ _0\"></span>t<span class=\"_ _9\"></span>ween two or  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>more parties that creat<span class=\"_ _0\"></span>es enforce<span class=\"_ _0\"></span>able rights and obligations and sets out the criteria f<span class=\"_ _0\"></span>or ev<span class=\"_ _5\"></span>ery  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract that must be met. This is e<span class=\"_ _0\"></span>videnced by issuance of signed Sale and Purchase Agr<span class=\"_ _0\"></span>eement  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>(\u201cSP<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>\u201d) to the cust<span class=\"_ _0\"></span>omer and for re<span class=\"_ _0\"></span>venue recognition ov<span class=\"_ _0\"></span>er time, meeting specified threshold of  <span class=\"_ _10\"> </span>  <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>project completion and collection fr<span class=\"_ _0\"></span>om the customers. Step 2. <span class=\"_ _18b\"> </span>Identify the perf<span class=\"_ _0\"></span>ormance obligations in the contract: A perf<span class=\"_ _0\"></span>ormance obligation is a promise in a <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>contract with a customer t<span class=\"_ _5\"></span>o trans<span class=\"_ _0\"></span>fer a g<span class=\"_ _5\"></span>ood or service to the customer<span class=\"_ _8\"></span>. The performance <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>obligation f<span class=\"_ _0\"></span>or the Group is to deliver the construct<span class=\"_ _0\"></span>ed property to the customers alon<span class=\"_ _0\"></span>g with the <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>ancillary rights such as the right to use amenities and other rela<span class=\"_ _0\"></span>ted infrastructure f<span class=\"_ _0\"></span>acilities <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>av<span class=\"_ _0\"></span>ailable. Accordingly<span class=\"_ _1\"></span>, one per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ation has been identified f<span class=\"_ _0\"></span>or each unit to be sold. <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>The Group assesses its rev<span class=\"_ _0\"></span>enue arrangements against specific crit<span class=\"_ _0\"></span>eria to determine if it is <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>acting as principal or agent. The Gr<span class=\"_ _0\"></span>oup has concluded that it is acting as a principal in all of its <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>revenue arr<span class=\"_ _0\"></span>angements.<span class=\"_ _278\"> </span>Step 3<span class=\"_ _0\"></span>.  <span class=\"_ _15\"> </span>Det<span class=\"_ _0\"></span>ermine the transaction price: The transaction price is the amount of consider<span class=\"_ _5\"></span>ation to which <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the Group expects to be en<span class=\"_ _0\"></span>titled in ex<span class=\"_ _0\"></span>change f<span class=\"_ _0\"></span>or delivering the property to its customer<span class=\"_ _0\"></span>s. The <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>agreed transaction price is a part of signed SP<span class=\"_ _0\"></span>A issued to each cust<span class=\"_ _0\"></span>omer<span class=\"_ _2\"></span>. R<span class=\"_ _0\"></span>ev<span class=\"_ _5\"></span>enue ex<span class=\"_ _0\"></span>cludes <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>tax<span class=\"_ _0\"></span>es and duty<span class=\"_ _8\"></span>, and includes an adjustment f<span class=\"_ _0\"></span>or a significant financing component (\u201cSF<span class=\"_ _0\"></span>C\u201d) where <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>the payment plan f<span class=\"_ _0\"></span>or the projects e<span class=\"_ _5\"></span>xtends be<span class=\"_ _0\"></span>yond twelv<span class=\"_ _5\"></span>e months from the reporting period. No <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>adjustment has been made f<span class=\"_ _0\"></span>or variable consideration as the Gr<span class=\"_ _0\"></span>oup does not have an<span class=\"_ _0\"></span>y contracts <span class=\"_ _125\"> </span> <span class=\"_ _51\"> </span>with variable considera<span class=\"_ _0\"></span>tion.<span class=\"_ _278\"> </span>Step 4.  <span class=\"_ _10\"> </span>Allocate the transaction price t<span class=\"_ _0\"></span>o the per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations in the contract: The Group                     allocates the transac<span class=\"_ _0\"></span>tion price to each unit sold, consistent with the perf<span class=\"_ _0\"></span>ormance obligation                   identified in Step 2.<span class=\"_ _278\"> </span>Step 5<span class=\"_ _0\"></span>.  <span class=\"_ _18c\"> </span>R<span class=\"_ _0\"></span>ecogniz<span class=\"_ _0\"></span>e revenue when (or as) the entity sa<span class=\"_ _5\"></span>tis<span class=\"_ _0\"></span>fies a per<span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>ormance obligation. The Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation and recognizes r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue ov<span class=\"_ _5\"></span>er time, if one of the f<span class=\"_ _0\"></span>ollowing<span class=\"_ _278\"> </span>criteria is met:<span class=\"_ _278\"> </span>1. <span class=\"_ _12\"></span><span class=\"ls0 ws0\">The customer simultaneously receiv<span class=\"_ _0\"></span>es and consumes the benefits provided by the Group\u2019<span class=\"_ _2\"></span>s </span>performance as the Gr<span class=\"_ _0\"></span>oup per<span class=\"_ _9\"></span>forms; or<span class=\"_ _278\"> </span>2. <span class=\"_ _2\"></span>The Group\u2019<span class=\"_ _2\"></span>s per<span class=\"_ _9\"></span>formance cr<span class=\"_ _0\"></span>eates or enhances an asset that the cust<span class=\"_ _0\"></span>omer controls as the asset is creat<span class=\"_ _0\"></span>ed or enhanced; or<span class=\"_ _278\"> </span>3.<span class=\"_ _9\"></span> <span class=\"_ _0\"></span><span class=\"ls0 ws0\">The Group\u2019<span class=\"_ _0\"></span>s perf<span class=\"_ _0\"></span>ormance does not create an asset with an alt<span class=\"_ _0\"></span>ernative use to the Group and the en<span class=\"_ _0\"></span>tity </span>has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment for perf<span class=\"_ _0\"></span>ormance completed to dat<span class=\"_ _0\"></span>e. The Group determines the sa<span class=\"_ _0\"></span>tisf<span class=\"_ _0\"></span>action of perf<span class=\"_ _0\"></span>ormance obligation separat<span class=\"_ _0\"></span>ely for each o<span class=\"_ _0\"></span>f its contracts and recogniz<span class=\"_ _0\"></span>e revenue accordin<span class=\"_ _5\"></span>gly<span class=\"_ _1\"></span>. F<span class=\"_ _0\"></span>or per<span class=\"_ _9\"></span>formance oblig<span class=\"_ _0\"></span>ations where one of the abo<span class=\"_ _0\"></span>ve conditions are not met, r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue is recognised at the point in time at which the perf<span class=\"_ _0\"></span>ormance obligation is satis<span class=\"_ _0\"></span>fied. Under the terms o<span class=\"_ _0\"></span>f the contracts in the U<span class=\"_ _0\"></span>AE, Oman, Qatar and K<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>A the Group is contractually restrict<span class=\"_ _0\"></span>ed from redirec<span class=\"_ _0\"></span>ting the properties to another customer and has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment f<span class=\"_ _5\"></span>or work done. Theref<span class=\"_ _0\"></span>ore, rev<span class=\"_ _0\"></span>enue from construction of residen<span class=\"_ _0\"></span>tial properties in the UAE<span class=\"_ _0\"></span>, Oman, Qatar and K<span class=\"_ _0\"></span>SA is recognised o<span class=\"_ _5\"></span>ver time on an input/<span class=\"_ _0\"></span>cost-to-cost method, i.e. based on the proportion of contr<span class=\"_ _5\"></span>act costs incurred f<span class=\"_ _0\"></span>or work performed t<span class=\"_ _0\"></span>o date relativ<span class=\"_ _0\"></span>e to the estimated to<span class=\"_ _5\"></span>tal contract costs. The Group consider<span class=\"_ _0\"></span>s that this input method is an appropria<span class=\"_ _0\"></span>te measure of the pr<span class=\"_ _0\"></span>ogress tow<span class=\"_ _0\"></span>ards complete satis<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>action of the performance oblig<span class=\"_ _0\"></span>ation under IFRS 15<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span>In respect o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s contracts f<span class=\"_ _0\"></span>or dev<span class=\"_ _0\"></span>elopment of residential pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties in the United Kingdom, the Group has assessed that the crit<span class=\"_ _0\"></span>eria for recordin<span class=\"_ _0\"></span>g revenue ov<span class=\"_ _0\"></span>er time is not met and trans<span class=\"_ _0\"></span>fer o<span class=\"_ _0\"></span>f control happens only at the time o<span class=\"_ _0\"></span>f handover of comple<span class=\"_ _0\"></span>ted units to the customer<span class=\"_ _0\"></span>s and accordingly the rev<span class=\"_ _0\"></span>enue is recognised at the poin<span class=\"_ _0\"></span>t in time at which the performance obliga<span class=\"_ _0\"></span>tion is satisfied.<span class=\"_ _278\"> </span>When the Group satis<span class=\"_ _0\"></span>fies a performance oblig<span class=\"_ _0\"></span>ation by delivering the promised g<span class=\"_ _0\"></span>oods or ser<span class=\"_ _9\"></span>vices it creat<span class=\"_ _0\"></span>es a contract asset based on the amount o<span class=\"_ _0\"></span>f consideration earned by the perf<span class=\"_ _5\"></span>ormance. Where the amount o<span class=\"_ _0\"></span>f consideration received from a cust<span class=\"_ _0\"></span>omer ex<span class=\"_ _0\"></span>ceeds the amount of re<span class=\"_ _0\"></span>venue recogniz<span class=\"_ _5\"></span>ed this gives rise to a contrac<span class=\"_ _5\"></span>t liability<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "2.1<span class=\"_ _0\"></span>6 Cost of re<span class=\"_ _0\"></span>venue<span class=\"_ _278\"> </span>Cost of r<span class=\"_ _0\"></span>evenue represen<span class=\"_ _5\"></span>ts cost f<span class=\"_ _0\"></span>or purchase of land, construction costs, consultant costs, utilities cost, and other rela<span class=\"_ _0\"></span>ted direct costs recogniz<span class=\"_ _0\"></span>ed to consolidated stat<span class=\"_ _0\"></span>ement of pro<span class=\"_ _0\"></span>fit or loss on percentage o<span class=\"_ _0\"></span>f completion or point in time as applicable.<span class=\"_ _278\"> </span><div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs351\">23<span class=\"_ _0\"></span>. Selling and mark<span class=\"_ _0\"></span>eting expenses<span class=\"_ _278\"> </span></div><div class=\"gs352\"><table class=\"s w19f h108\" id=\"_638146ca-1ca7-41bd-a116-3315785df428\"><tr><td></td><td class=\"c n x3bd y2250 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2251 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">Sales commission<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2253 ff17 fs1b fc10 sc0 ls0 ws0\">26<span class=\"_ _0\"></span>,611,2<span class=\"_ _0\"></span>55<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,302,44<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">Marketin<span class=\"_ _5\"></span>g expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2255 ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,300,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">10,043<span class=\"_ _0\"></span>,532<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2256 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,912,002<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2257 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,345<span class=\"_ _0\"></span>,97<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "2.1<span class=\"_ _8\"></span>7 Borrowin<span class=\"_ _5\"></span>g costs<span class=\"_ _278\"> </span>Borrowin<span class=\"_ _5\"></span>g costs directly attributable t<span class=\"_ _0\"></span>o the acquisition, construction or production of qualifying asse<span class=\"_ _5\"></span>ts, which are assets that necessarily tak<span class=\"_ _0\"></span>e a substantial period of time t<span class=\"_ _0\"></span>o get ready f<span class=\"_ _0\"></span>or their intended use or sale, are added to the cost o<span class=\"_ _0\"></span>f those assets, until such time as the assets are substantially r<span class=\"_ _0\"></span>eady for their intended use or sale. Borr<span class=\"_ _5\"></span>owing costs consist o<span class=\"_ _0\"></span>f interest and other costs tha<span class=\"_ _0\"></span>t the Group incurs in connection with the borro<span class=\"_ _5\"></span>wing of f<span class=\"_ _0\"></span>unds. All other borrowing costs are r<span class=\"_ _0\"></span>ecognised in the consolidated statemen<span class=\"_ _0\"></span>t of profit or loss in the y<span class=\"_ _0\"></span>ear in which they ar<span class=\"_ _5\"></span>e incurred.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "2.19 Equity and reserves<span class=\"_ _278\"> </span>Share capital represen<span class=\"_ _0\"></span>ts the nominal value of shar<span class=\"_ _0\"></span>es that have been issued. Shar<span class=\"_ _0\"></span>e premium represents the ex<span class=\"_ _0\"></span>cess consideration r<span class=\"_ _0\"></span>eceived over the nominal v<span class=\"_ _0\"></span>alue of share capital upon the sale o<span class=\"_ _0\"></span>f shares, less any incidental costs o<span class=\"_ _0\"></span>f issue.<span class=\"_ _278\"> </span>The retained earnings r<span class=\"_ _0\"></span>epresent distributable reserves.<span class=\"_ _278\"> </span>The f<span class=\"_ _0\"></span>oreign currency translation r<span class=\"_ _0\"></span>eser<span class=\"_ _9\"></span>ve is used to record e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>change diff<span class=\"_ _0\"></span>erence arising from translation o<span class=\"_ _0\"></span>f<span class=\"_ _278\"> </span>the financial statemen<span class=\"_ _0\"></span>ts of f<span class=\"_ _0\"></span>oreign subsidiaries and joint ventur<span class=\"_ _5\"></span>es.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "2.20 T<span class=\"_ _1\"></span>ax<span class=\"_ _0\"></span>ation<span class=\"_ _278\"> </span>The tax charge r<span class=\"_ _5\"></span>epresents the sum o<span class=\"_ _0\"></span>f the tax currently pay<span class=\"_ _0\"></span>able and def<span class=\"_ _0\"></span>erred tax.<span class=\"_ _278\"> </span>Current tax<span class=\"_ _278\"> </span>Current tax comprises the e<span class=\"_ _0\"></span>xpected tax pay<span class=\"_ _0\"></span>able or receivable on the ta<span class=\"_ _0\"></span>xable income or loss f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span>and any adjustmen<span class=\"_ _0\"></span>t to the tax pay<span class=\"_ _0\"></span>able or receivable in r<span class=\"_ _5\"></span>espect of pr<span class=\"_ _0\"></span>evious year<span class=\"_ _0\"></span>s. The amount of curr<span class=\"_ _0\"></span>ent<span class=\"_ _278\"> </span>tax pay<span class=\"_ _0\"></span>able or receiv<span class=\"_ _0\"></span>able is the best estimate of the tax amoun<span class=\"_ _0\"></span>t expected to be paid or receiv<span class=\"_ _0\"></span>ed that reflects uncertainty relat<span class=\"_ _0\"></span>ed to income tax<span class=\"_ _0\"></span>es, if any<span class=\"_ _1\"></span>. It is measured using tax rat<span class=\"_ _0\"></span>es enacted or substantively<span class=\"_ _278\"> </span>enacted at the r<span class=\"_ _0\"></span>epor<span class=\"_ _9\"></span>ting date. Curr<span class=\"_ _0\"></span>ent tax also includes any tax arising from dividends.<span class=\"_ _278\"> </span>Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _278\"> </span>Def<span class=\"_ _0\"></span>erred tax is recognised in respect o<span class=\"_ _0\"></span>f temporary diff<span class=\"_ _0\"></span>erences between the carrying amounts of assets and liabilities f<span class=\"_ _0\"></span>or financial reporting purposes and the amounts used for ta<span class=\"_ _5\"></span>xa<span class=\"_ _0\"></span>tion purposes. Deferr<span class=\"_ _0\"></span>ed tax is not recognised f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences on the initial recognition of assets or liabilities in a tr<span class=\"_ _0\"></span>ansaction that: <span class=\"_ _125\"> </span>a) is not a business combination; and <span class=\"_ _125\"> </span>b) at the time of the transaction (i) a<span class=\"_ _0\"></span>ffects neither accoun<span class=\"_ _0\"></span>ting nor taxable pro<span class=\"_ _0\"></span>fit or loss and (ii) does <span class=\"_ _125\"> </span>not  give rise to equal tax<span class=\"_ _0\"></span>able and deductible temporary diff<span class=\"_ _0\"></span>erences;<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences related to in<span class=\"_ _0\"></span>vestments in subsidiaries, associates and join<span class=\"_ _0\"></span>t arrangements to the ext<span class=\"_ _0\"></span>ent that the Group is able to contr<span class=\"_ _0\"></span>ol the timing of the re<span class=\"_ _5\"></span>ver<span class=\"_ _0\"></span>sal of the temporary diff<span class=\"_ _0\"></span>erences and it is probable that the<span class=\"_ _0\"></span>y will not rev<span class=\"_ _0\"></span>erse in the f<span class=\"_ _0\"></span>oreseeable future; and<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>axable temporary diff<span class=\"_ _0\"></span>erences arising on the initial recognition o<span class=\"_ _0\"></span>f goodwill. Def<span class=\"_ _0\"></span>erred tax assets are recognised f<span class=\"_ _0\"></span>or unused tax losses, unused tax credits and deductible t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences to the ex<span class=\"_ _5\"></span>tent tha<span class=\"_ _0\"></span>t it is probable that future tax<span class=\"_ _0\"></span>able profits will be a<span class=\"_ _0\"></span>vailable ag<span class=\"_ _5\"></span>ainst which they can be used. Future tax<span class=\"_ _0\"></span>able profits ar<span class=\"_ _5\"></span>e determined based on the re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f relev<span class=\"_ _0\"></span>ant taxable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences. If the amount of ta<span class=\"_ _5\"></span>xable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences is insufficient to reco<span class=\"_ _0\"></span>gnise a deferred ta<span class=\"_ _5\"></span>x asset in full, then futur<span class=\"_ _0\"></span>e taxable pro<span class=\"_ _0\"></span>fits, adjusted f<span class=\"_ _0\"></span>or rever<span class=\"_ _0\"></span>sals of existing t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences, are considered, based on the business plans f<span class=\"_ _0\"></span>or individual subsidiaries in the Group. Def<span class=\"_ _0\"></span>erred tax assets are revie<span class=\"_ _0\"></span>wed at each reporting da<span class=\"_ _0\"></span>te and are reduced to the e<span class=\"_ _0\"></span>xtent that it is no lon<span class=\"_ _0\"></span>ger probable that the rela<span class=\"_ _0\"></span>ted tax benefit will be realised; such r<span class=\"_ _0\"></span>eductions are rever<span class=\"_ _0\"></span>sed when the probability of f<span class=\"_ _0\"></span>uture taxable pr<span class=\"_ _0\"></span>ofits improv<span class=\"_ _0\"></span>es.<span class=\"_ _278\"> </span>The measurement o<span class=\"_ _0\"></span>f def<span class=\"_ _5\"></span>erred tax re<span class=\"_ _5\"></span>flects the tax consequences that would f<span class=\"_ _0\"></span>ollow from the manner in which the Group expects, a<span class=\"_ _0\"></span>t the reporting date, to reco<span class=\"_ _0\"></span>ver or settle the carrying amount of its assets<span class=\"_ _278\"> </span>and liabilities.<span class=\"_ _278\"> </span>Def<span class=\"_ _0\"></span>erred tax assets and liabilities are o<span class=\"_ _0\"></span>ffset only if certain criteria are me<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Def<span class=\"_ _0\"></span>erred tax<span class=\"_ _278\"> </span>Def<span class=\"_ _0\"></span>erred tax is recognised in respect o<span class=\"_ _0\"></span>f temporary diff<span class=\"_ _0\"></span>erences between the carrying amounts of assets and liabilities f<span class=\"_ _0\"></span>or financial reporting purposes and the amounts used for ta<span class=\"_ _5\"></span>xa<span class=\"_ _0\"></span>tion purposes. Deferr<span class=\"_ _0\"></span>ed tax is not recognised f<span class=\"_ _0\"></span>or:<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences on the initial recognition of assets or liabilities in a tr<span class=\"_ _0\"></span>ansaction that: <span class=\"_ _125\"> </span>a) is not a business combination; and <span class=\"_ _125\"> </span>b) at the time of the transaction (i) a<span class=\"_ _0\"></span>ffects neither accoun<span class=\"_ _0\"></span>ting nor taxable pro<span class=\"_ _0\"></span>fit or loss and (ii) does <span class=\"_ _125\"> </span>not  give rise to equal tax<span class=\"_ _0\"></span>able and deductible temporary diff<span class=\"_ _0\"></span>erences;<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences related to in<span class=\"_ _0\"></span>vestments in subsidiaries, associates and join<span class=\"_ _0\"></span>t arrangements to the ext<span class=\"_ _0\"></span>ent that the Group is able to contr<span class=\"_ _0\"></span>ol the timing of the re<span class=\"_ _5\"></span>ver<span class=\"_ _0\"></span>sal of the temporary diff<span class=\"_ _0\"></span>erences and it is probable that the<span class=\"_ _0\"></span>y will not rev<span class=\"_ _0\"></span>erse in the f<span class=\"_ _0\"></span>oreseeable future; and<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>T<span class=\"_ _8\"></span>axable temporary diff<span class=\"_ _0\"></span>erences arising on the initial recognition o<span class=\"_ _0\"></span>f goodwill. Def<span class=\"_ _0\"></span>erred tax assets are recognised f<span class=\"_ _0\"></span>or unused tax losses, unused tax credits and deductible t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences to the ex<span class=\"_ _5\"></span>tent tha<span class=\"_ _0\"></span>t it is probable that future tax<span class=\"_ _0\"></span>able profits will be a<span class=\"_ _0\"></span>vailable ag<span class=\"_ _5\"></span>ainst which they can be used. Future tax<span class=\"_ _0\"></span>able profits ar<span class=\"_ _5\"></span>e determined based on the re<span class=\"_ _0\"></span>versal o<span class=\"_ _0\"></span>f relev<span class=\"_ _0\"></span>ant taxable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences. If the amount of ta<span class=\"_ _5\"></span>xable t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences is insufficient to reco<span class=\"_ _0\"></span>gnise a deferred ta<span class=\"_ _5\"></span>x asset in full, then futur<span class=\"_ _0\"></span>e taxable pro<span class=\"_ _0\"></span>fits, adjusted f<span class=\"_ _0\"></span>or rever<span class=\"_ _0\"></span>sals of existing t<span class=\"_ _0\"></span>emporar<span class=\"_ _9\"></span>y diff<span class=\"_ _0\"></span>erences, are considered, based on the business plans f<span class=\"_ _0\"></span>or individual subsidiaries in the Group. Def<span class=\"_ _0\"></span>erred tax assets are revie<span class=\"_ _0\"></span>wed at each reporting da<span class=\"_ _0\"></span>te and are reduced to the e<span class=\"_ _0\"></span>xtent that it is no lon<span class=\"_ _0\"></span>ger probable that the rela<span class=\"_ _0\"></span>ted tax benefit will be realised; such r<span class=\"_ _0\"></span>eductions are rever<span class=\"_ _0\"></span>sed when the probability of f<span class=\"_ _0\"></span>uture taxable pr<span class=\"_ _0\"></span>ofits improv<span class=\"_ _0\"></span>es.<span class=\"_ _278\"> </span>The measurement o<span class=\"_ _0\"></span>f def<span class=\"_ _5\"></span>erred tax re<span class=\"_ _5\"></span>flects the tax consequences that would f<span class=\"_ _0\"></span>ollow from the manner in which the Group expects, a<span class=\"_ _0\"></span>t the reporting date, to reco<span class=\"_ _0\"></span>ver or settle the carrying amount of its assets<span class=\"_ _278\"> </span>and liabilities.<span class=\"_ _278\"> </span>Def<span class=\"_ _0\"></span>erred tax assets and liabilities are o<span class=\"_ _0\"></span>ffset only if certain criteria are me<span class=\"_ _5\"></span>t.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "2.21 Statut<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>y R<span class=\"_ _0\"></span>eserve<span class=\"_ _278\"> </span>According to Article 103 o<span class=\"_ _0\"></span>f the UAE F<span class=\"_ _0\"></span>ederal L<span class=\"_ _0\"></span>aw No. (32) o<span class=\"_ _0\"></span>f 2021, 5% of annual net pr<span class=\"_ _0\"></span>ofits aft<span class=\"_ _0\"></span>er NCI are allocated t<span class=\"_ _0\"></span>o the statutory reserve for the en<span class=\"_ _0\"></span>tities registered in U<span class=\"_ _0\"></span>AE. The trans<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ers to the sta<span class=\"_ _5\"></span>tutory reserve may be suspended when the reserve re<span class=\"_ _5\"></span>aches 50% of the paid-up capital.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "darglobalplc:DescriptionOfAccountingPolicyForStatutoryReserve",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "2.22 Significant accounting judgements, estimates and assumptions In the application of the Group\u2019s accounting policies, which are described in policy notes, the management is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The significant judgments and estimates made by management, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are described below. Critical judgements in applying accounting policies In the process of applying the Group\u2019s accounting policies, which are described above, and due to the nature of operations, management makes the following judgment that has the most significant effect on the amounts recognized in the consolidated financial statements. Identifying a contract The Group assesses for each development and for each customer the point in time at which a contract exists. This requires assessing the point in each development where there is certainty that it will continue to completion subject to certain thresholds i.e. development stages ranging from 20% to 30%, depending on the geography and associated project risks. Development stage is determined based on construction progress achieved by the main contractor. Additionally, the Group assesses the point in time at which consideration from the customer is probable, typically being receipt of 20% of the consideration together with the legal requirements of the sale and purchase agreement and the continuing trend of collections indicating the likelihood receipt of future instalment payments due. Recognition of revenue over time or at point in time The Group is required to assess each of its contracts with customers to determine whether performance obligations are satisfied over time or at a point in time in order to determine the appropriate method of recognizing revenue.  The Group has assessed that based on the sale and purchase agreements entered into with customers for sale of property under development in the UAE, Oman, Qatar and KSA as well as the relevant laws and regulations, that it does not create an asset with an alternative use to the Group and has an enforceable right to payment for performance completed to date. In these circumstances the Group recognizes revenue over time. However, for contracts relating to sale of property under development in the United Kingdom where the above is not applicable, the Group recognizes revenue at a point in time. In recognizing revenue at a point in time, the Group considers the point in time at which the customer obtains control of the asset. Measurement of progress when revenue is recognized over time  The Group has elected to apply the input method to measure the progress of performance obligations where revenue is recognized over time. The Group considers that the use of the input method which requires revenue recognition on the basis of the Group\u2019s efforts to the satisfaction of the performance obligation provides the best reference of revenue actually earned. In applying the input method, the Group estimates the cost to complete the projects in order to determine the amount of revenue to be recognized. Key sources of estimation uncertainty The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed below. Significant financing component In jurisdictions where the Group recognizes revenue over time, unbilled revenue for customers with expected collections beyond one year is discounted at the prevailing market interest rate. The transaction price for these contracts is adjusted using the rate that would have been applied if a separate financing agreement had been made between the Group and the customer at the contract\u2019s inception, usually matching the market rate at that time. The Group has used discount rates ranging from 6% to 8.5%. In jurisdictions where the Group acquires development properties on a deferred payment plan with expected payments beyond one year are discounted at the Group\u2019s incremental borrowing rate. The transaction price for these acquisitions is adjusted using the borrowing rate, typically the rate that would have been applied if a separate financing agreement had been made between the Group and the seller at the contract\u2019s inception. The Group has used discount rates ranging from 6% to 7.05%. Cost to complete the projects The Group estimates the cost to complete the projects in order to determine the cost attributable to revenue being recognized. These estimates include the cost of providing infrastructure, potential claims by contractors as evaluated by the project consultant and the cost of meeting other contractual obligations to the customers. The Group has conducted sensitivity analysis on the total budgeted cost for its ongoing projects eligible for revenue recognition. Based on sensitivity analysis, a 5% increase in total budgeted cost will lead to 7.92% (2024: 10%) decrease in gross revenue, whilst a decrease in total budgeted cost by 5% will lead to 8.75% (2024: 12%) increase in gross revenue. The Group has entered into arrangements to acquire land where there is a development profit share element to the acquisition price as contingent consideration. The Group estimates the contingent consideration payable to the seller. In order to determine the contingent consideration, the Group estimates the total sales price, the total cost of development properties including potential claims by contractors and the estimated cost of meeting other contractual obligations. The overall profitability of the projects can be affected due to change in total budgeted cost. These fluctuations in profit will, in turn, have an impact on the contingent consideration payable. Since the contingent consideration is tied to the profitability of the projects, any significant changes in the budgeted costs may directly influence the amount of contingent consideration owed.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "2.22 Significant accountin<span class=\"_ _5\"></span>g judgemen<span class=\"_ _0\"></span>ts, estimates and assumptions<span class=\"_ _278\"> </span>In the application o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s accounting policies, which are described in polic<span class=\"_ _0\"></span>y notes, the management is r<span class=\"_ _0\"></span>equired to make judg<span class=\"_ _0\"></span>ements, estimates and assumptions about the carrying amounts of asse<span class=\"_ _5\"></span>ts and liabilities that are no<span class=\"_ _0\"></span>t readily apparent from other sour<span class=\"_ _0\"></span>ces. The estimates and associated assumptions are based on historical e<span class=\"_ _0\"></span>xperience and other fact<span class=\"_ _0\"></span>ors that ar<span class=\"_ _5\"></span>e considered to be r<span class=\"_ _5\"></span>elev<span class=\"_ _0\"></span>ant. Actual results ma<span class=\"_ _0\"></span>y differ fr<span class=\"_ _5\"></span>om these estimates.<span class=\"_ _278\"> </span>The estimates and underlying assump<span class=\"_ _5\"></span>tions are re<span class=\"_ _0\"></span>viewed on an ongoing basis. R<span class=\"_ _2\"></span>evisions to accounting estimates ar<span class=\"_ _0\"></span>e recognized in the period in which the estimat<span class=\"_ _0\"></span>e is revised if the revision a<span class=\"_ _0\"></span>ffects only tha<span class=\"_ _0\"></span>t period, or in the period of the r<span class=\"_ _0\"></span>evision and future periods if the re<span class=\"_ _0\"></span>vision aff<span class=\"_ _0\"></span>ects both current and futur<span class=\"_ _0\"></span>e periods.<span class=\"_ _278\"> </span>The significant judgments and estima<span class=\"_ _0\"></span>tes made by management, tha<span class=\"_ _0\"></span>t have a significant risk o<span class=\"_ _0\"></span>f causing a material ad<span class=\"_ _5\"></span>justment to the carrying amounts o<span class=\"_ _0\"></span>f assets and liabilities within the next financial y<span class=\"_ _0\"></span>ear are described below<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span>Critical judgemen<span class=\"_ _0\"></span>ts in applying accounting policies<span class=\"_ _278\"> </span>In the process o<span class=\"_ _0\"></span>f applying the Group\u2019<span class=\"_ _0\"></span>s accounting policies, which ar<span class=\"_ _5\"></span>e described abov<span class=\"_ _5\"></span>e, and due to the nature o<span class=\"_ _0\"></span>f operations, managemen<span class=\"_ _0\"></span>t makes the f<span class=\"_ _5\"></span>ollowing judgmen<span class=\"_ _0\"></span>t that has the most significant eff<span class=\"_ _0\"></span>ect on the amounts recogniz<span class=\"_ _0\"></span>ed in the consolidated financial stat<span class=\"_ _0\"></span>ements.<span class=\"_ _278\"> </span>Identifying a contr<span class=\"_ _0\"></span>act<span class=\"_ _278\"> </span>The Group assesses f<span class=\"_ _0\"></span>or each developmen<span class=\"_ _5\"></span>t and f<span class=\"_ _0\"></span>or each customer the point in time at which a contrac<span class=\"_ _0\"></span>t exists. This requir<span class=\"_ _5\"></span>es assessing the point in each de<span class=\"_ _0\"></span>velopment where there is certainty that it will con<span class=\"_ _0\"></span>tinue to completion sub<span class=\"_ _0\"></span>ject to certain thresholds i.e. development sta<span class=\"_ _5\"></span>ges ranging fr<span class=\"_ _0\"></span>om 20% to 30%, depending on the geograph<span class=\"_ _0\"></span>y and associated project risk<span class=\"_ _0\"></span>s. Developmen<span class=\"_ _0\"></span>t stage is determined based on construction<span class=\"_ _278\"> </span>progress achie<span class=\"_ _0\"></span>ved by the main contract<span class=\"_ _0\"></span>or<span class=\"_ _2\"></span>. Additionally<span class=\"_ _1\"></span>, the Group assesses the point in time at which consideration from the cust<span class=\"_ _0\"></span>omer is probable, typically being receipt of 20% o<span class=\"_ _0\"></span>f the consideration tog<span class=\"_ _5\"></span>ether with the legal requir<span class=\"_ _0\"></span>ements of the sale and purchase agr<span class=\"_ _5\"></span>eement and the continuing tr<span class=\"_ _0\"></span>end of collections indicating the lik<span class=\"_ _0\"></span>elihood receipt of futur<span class=\"_ _0\"></span>e instalment payments due. R<span class=\"_ _0\"></span>ecognition o<span class=\"_ _5\"></span>f rev<span class=\"_ _0\"></span>enue over time or at poin<span class=\"_ _0\"></span>t in time<span class=\"_ _278\"> </span>The Group is required t<span class=\"_ _0\"></span>o assess each of its contracts with cust<span class=\"_ _0\"></span>omers to det<span class=\"_ _0\"></span>ermine whether per<span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ormance obligations ar<span class=\"_ _0\"></span>e satisfied o<span class=\"_ _0\"></span>ver time or at a point in time in order t<span class=\"_ _0\"></span>o determine the appropriate me<span class=\"_ _5\"></span>thod of recognizing re<span class=\"_ _0\"></span>venue.  The Group has assessed that based on the sale and pur<span class=\"_ _5\"></span>chase agreements en<span class=\"_ _0\"></span>tered into with customer<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>or sale of property under developmen<span class=\"_ _0\"></span>t in the UAE<span class=\"_ _0\"></span>, Oman, Qatar and K<span class=\"_ _0\"></span>SA as w<span class=\"_ _0\"></span>ell as the relevan<span class=\"_ _0\"></span>t laws and regula<span class=\"_ _0\"></span>tions, that it does not creat<span class=\"_ _0\"></span>e an asset with an alternative use to the Gr<span class=\"_ _0\"></span>oup and has an enf<span class=\"_ _0\"></span>orceable right to pa<span class=\"_ _0\"></span>yment for perf<span class=\"_ _0\"></span>ormance completed to dat<span class=\"_ _0\"></span>e. In these circumstances the Group recogniz<span class=\"_ _0\"></span>es revenue o<span class=\"_ _0\"></span>ver time. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _8\"></span>, for contrac<span class=\"_ _5\"></span>ts relating t<span class=\"_ _0\"></span>o sale of property under developmen<span class=\"_ _0\"></span>t in the United Kingdom wher<span class=\"_ _0\"></span>e the above is not applicable, the Group r<span class=\"_ _0\"></span>ecognizes re<span class=\"_ _5\"></span>venue at a poin<span class=\"_ _0\"></span>t in time. In recognizing re<span class=\"_ _0\"></span>venue at a point in time, the Group consider<span class=\"_ _0\"></span>s the point in time at which the cust<span class=\"_ _5\"></span>omer obtains control o<span class=\"_ _0\"></span>f the asset.<span class=\"_ _278\"> </span>Measurement o<span class=\"_ _0\"></span>f progress when rev<span class=\"_ _0\"></span>enue is recognized o<span class=\"_ _0\"></span>ver time  The Group has elected t<span class=\"_ _0\"></span>o apply the input method to measure the progr<span class=\"_ _0\"></span>ess of performance oblig<span class=\"_ _5\"></span>ations where re<span class=\"_ _0\"></span>venue is recognized o<span class=\"_ _0\"></span>ver time. The Group consider<span class=\"_ _0\"></span>s that the use of the input method which requires re<span class=\"_ _0\"></span>venue recognition on the basis o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s eff<span class=\"_ _0\"></span>orts to the satis<span class=\"_ _0\"></span>faction o<span class=\"_ _0\"></span>f the performance obligation pr<span class=\"_ _0\"></span>ovides the best ref<span class=\"_ _0\"></span>erence of re<span class=\"_ _0\"></span>venue actually earned. In applying the input method, the Group estimat<span class=\"_ _0\"></span>es the cost to complete the projec<span class=\"_ _5\"></span>ts in order to det<span class=\"_ _0\"></span>ermine the amount of re<span class=\"_ _0\"></span>venue to be recogniz<span class=\"_ _0\"></span>ed. K<span class=\"_ _2\"></span>ey sources o<span class=\"_ _0\"></span>f estimation uncertainty<span class=\"_ _278\"> </span>The ke<span class=\"_ _0\"></span>y assumptions concerning the future, and other k<span class=\"_ _0\"></span>ey sources o<span class=\"_ _0\"></span>f estimation uncertainty at the reporting date, tha<span class=\"_ _0\"></span>t have a significant risk o<span class=\"_ _0\"></span>f causing a material adjustmen<span class=\"_ _0\"></span>t to the carr<span class=\"_ _9\"></span>ying amounts o<span class=\"_ _0\"></span>f assets and liabilities within the nex<span class=\"_ _0\"></span>t financial year<span class=\"_ _8\"></span>, are discussed below<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span>Significant financing component<span class=\"_ _278\"> </span>In jurisdictions where the Group r<span class=\"_ _0\"></span>ecognizes rev<span class=\"_ _0\"></span>enue over time, unbilled re<span class=\"_ _0\"></span>venue for cust<span class=\"_ _0\"></span>omers with expected <span class=\"_ _0\"></span>collections bey<span class=\"_ _0\"></span>ond one year is <span class=\"_ _0\"></span>discounted at the pr<span class=\"_ _0\"></span>evailing <span class=\"_ _0\"></span>market inter<span class=\"_ _0\"></span>est rate. The tr<span class=\"_ _5\"></span>ansaction price f<span class=\"_ _0\"></span>or these contracts is adjusted using the ra<span class=\"_ _0\"></span>te that would ha<span class=\"_ _0\"></span>ve been applied if a separate financing agreement had been made be<span class=\"_ _5\"></span>tween the Group and the customer a<span class=\"_ _0\"></span>t the contract\u2019<span class=\"_ _0\"></span>s inception, usually matching the mark<span class=\"_ _0\"></span>et rate a<span class=\"_ _0\"></span>t that time. The Group has used discount rat<span class=\"_ _0\"></span>es ranging from 6% to 8.5%.<span class=\"_ _278\"> </span>In jurisdictions where the Group acquir<span class=\"_ _0\"></span>es development properties on a def<span class=\"_ _0\"></span>erred payment plan with expected pa<span class=\"_ _0\"></span>yments bey<span class=\"_ _0\"></span>ond one year are discoun<span class=\"_ _0\"></span>ted at the Group\u2019<span class=\"_ _2\"></span>s incremental borrowing ra<span class=\"_ _0\"></span>te. The transaction price f<span class=\"_ _0\"></span>or these acquisitions is adjusted using the borro<span class=\"_ _0\"></span>wing rate, typically the rat<span class=\"_ _0\"></span>e that would hav<span class=\"_ _0\"></span>e been applied if a separate financing agreemen<span class=\"_ _0\"></span>t had been made bet<span class=\"_ _9\"></span>ween the Group and the seller a<span class=\"_ _0\"></span>t the contract\u2019<span class=\"_ _2\"></span>s inception. The Group has used discount rat<span class=\"_ _0\"></span>es ranging from 6% to 7<span class=\"_ _1\"></span>.05%.<span class=\"_ _278\"> </span>Cost to complete the pr<span class=\"_ _0\"></span>ojects<span class=\"_ _278\"> </span>The Group estimat<span class=\"_ _0\"></span>es the cost to complete the projec<span class=\"_ _5\"></span>ts in order to det<span class=\"_ _0\"></span>ermine the cost attributable to re<span class=\"_ _0\"></span>venue being recogniz<span class=\"_ _0\"></span>ed. These estimates include the cost of pro<span class=\"_ _0\"></span>viding infrastructure, po<span class=\"_ _0\"></span>tential claims by contrac<span class=\"_ _5\"></span>tor<span class=\"_ _0\"></span>s as evalua<span class=\"_ _0\"></span>ted by the project consultan<span class=\"_ _0\"></span>t and the cost of meeting other con<span class=\"_ _0\"></span>tractual obligations t<span class=\"_ _0\"></span>o the customers.<span class=\"_ _278\"> </span>The Group has conducted sensitivity analysis on the t<span class=\"_ _0\"></span>otal budgeted cost f<span class=\"_ _0\"></span>or its ongoing pr<span class=\"_ _0\"></span>ojects eligible f<span class=\"_ _0\"></span>or revenue reco<span class=\"_ _5\"></span>gnition. Based on sensitivity analysis, a 5% increase in to<span class=\"_ _0\"></span>tal budgeted cost will lead t<span class=\"_ _0\"></span>o 7<span class=\"_ _1\"></span>.92% (202<span class=\"_ _2\"></span>4: 10%) decrease in gross rev<span class=\"_ _0\"></span>enue, whilst a decrease in total budg<span class=\"_ _0\"></span>eted cost by 5% will lead to 8.<span class=\"_ _1\"></span>75% (202<span class=\"_ _0\"></span>4: 12%) incre<span class=\"_ _5\"></span>ase in gross re<span class=\"_ _0\"></span>venue.<span class=\"_ _278\"> </span>The Group has ent<span class=\"_ _5\"></span>ered int<span class=\"_ _5\"></span>o arrangemen<span class=\"_ _5\"></span>ts to acquire land wher<span class=\"_ _0\"></span>e there is a development pr<span class=\"_ _5\"></span>ofit shar<span class=\"_ _0\"></span>e element to the acquisition price as con<span class=\"_ _5\"></span>tingent consider<span class=\"_ _5\"></span>ation. The Group estima<span class=\"_ _0\"></span>tes the contingent consideration pa<span class=\"_ _0\"></span>yable to the seller<span class=\"_ _1\"></span>. In order to determine the con<span class=\"_ _0\"></span>tingent consideration, the Group estimates the t<span class=\"_ _0\"></span>otal sales price, the total cost o<span class=\"_ _0\"></span>f development properties including pot<span class=\"_ _0\"></span>ential claims by contract<span class=\"_ _5\"></span>or<span class=\"_ _5\"></span>s and the estimated cost o<span class=\"_ _0\"></span>f meeting other contract<span class=\"_ _0\"></span>ual obligations. The ov<span class=\"_ _5\"></span>erall pro<span class=\"_ _0\"></span>fitability of the projects can be a<span class=\"_ _0\"></span>ffec<span class=\"_ _5\"></span>ted due to chang<span class=\"_ _0\"></span>e in total budget<span class=\"_ _0\"></span>ed cost. These fluctuations in pro<span class=\"_ _0\"></span>fit will, in turn, have an impac<span class=\"_ _0\"></span>t on the contingent consideration pa<span class=\"_ _0\"></span>yable. Since the contingen<span class=\"_ _0\"></span>t consideration is tied to the pro<span class=\"_ _0\"></span>fitability of the projects, an<span class=\"_ _0\"></span>y significant changes in the budget<span class=\"_ _0\"></span>ed costs may directly influence the amount o<span class=\"_ _0\"></span>f contingent consideration o<span class=\"_ _0\"></span>wed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs248\">3<span class=\"_ _0\"></span>. New standards and amendmen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></div><div class=\"t m0 h6b ff7 fsc fc5 sc0 ls0 ws0 gs249\">3<span class=\"_ _0\"></span>.1 New standards and amendments applicable f<span class=\"_ _0\"></span>or 202<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24a\">The f<span class=\"_ _0\"></span>ollowing standards and amendments apply f<span class=\"_ _0\"></span>or the first time t<span class=\"_ _0\"></span>o the financial reporting periods </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24b\">commencing on or aft<span class=\"_ _0\"></span>er 1 January 2025<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24c\">\u2022 <span class=\"_ _ba\"> </span>Lack o<span class=\"_ _0\"></span>f Ex<span class=\"_ _0\"></span>changeability \u2013 Amendments to IA<span class=\"_ _0\"></span>S 21<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24d\">The management belie<span class=\"_ _0\"></span>ves that the adoption o<span class=\"_ _0\"></span>f the above amendments eff<span class=\"_ _0\"></span>ective f<span class=\"_ _0\"></span>or the current </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24e\">accounting period has not had an<span class=\"_ _0\"></span>y material impact on the recognition, measur<span class=\"_ _0\"></span>ement, presentation, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs24f\">and disclosure o<span class=\"_ _0\"></span>f items in the consolidated financial stat<span class=\"_ _5\"></span>ements. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs25a\">4. Segment In<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ormation<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs25b\">Management monit<span class=\"_ _0\"></span>ors the operating r<span class=\"_ _0\"></span>esults of its business segments separa<span class=\"_ _5\"></span>tely f<span class=\"_ _0\"></span>or the purpose of </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs25c\">making decisions about resource alloca<span class=\"_ _0\"></span>tion and per<span class=\"_ _9\"></span>formance assessmen<span class=\"_ _0\"></span>t. Segment performance is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs25d\">ev<span class=\"_ _0\"></span>aluated based on operating pr<span class=\"_ _0\"></span>ofit or loss and is measured consisten<span class=\"_ _0\"></span>tly with operating profit or loss in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs25e\">the consolidated financial sta<span class=\"_ _0\"></span>tements. The only segment is real esta<span class=\"_ _0\"></span>te development, accor<span class=\"_ _0\"></span>dingly<span class=\"_ _8\"></span>, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs25f\">component parts of the r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue, pro<span class=\"_ _0\"></span>fits or assets as disclosed in the notes to the consolidat<span class=\"_ _0\"></span>ed financial </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs260\">statemen<span class=\"_ _0\"></span>t per<span class=\"_ _9\"></span>tain to this segment. </div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs261\">Business segment<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs262\">The only business segment is R<span class=\"_ _0\"></span>eal esta<span class=\"_ _0\"></span>te development which r<span class=\"_ _0\"></span>epresents 100% of the re<span class=\"_ _0\"></span>venue and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs263\">total asse<span class=\"_ _5\"></span>ts.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs265\">Geographic segmen<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs266\">The f<span class=\"_ _0\"></span>ollowing tables include rev<span class=\"_ _0\"></span>enue and other segment inf<span class=\"_ _0\"></span>ormation f<span class=\"_ _0\"></span>or the year<span class=\"_ _0\"></span>s ended 31 December </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs267\">2025 and 31 December 202<span class=\"_ _2\"></span>4. Certain assets inf<span class=\"_ _0\"></span>ormation for g<span class=\"_ _0\"></span>eographic segments is presented as a<span class=\"_ _0\"></span>t 31 </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs268\">December 2025 and 31 December 202<span class=\"_ _2\"></span>4.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs269\">The Group has divided its operations in<span class=\"_ _0\"></span>to two categories i.e. Domestic (UK) and In<span class=\"_ _0\"></span>ternational (all other </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs26a\">countries where Group has its oper<span class=\"_ _0\"></span>ations). </div><div class=\"gs26b\"><table class=\"s w113 he5\" id=\"_06f3f342-adba-42bc-aa2a-f8915dc39020\"><tr><td></td><td class=\"t m0 x312 h61 y200a ff7 fs1b fc3 sc0 ls0 ws0\">Domestic<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h61 y200a ff7 fs1b fc3 sc0 ls0 ws0\">Interna<span class=\"_ _5\"></span>tional<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x312 h35 y200b ff8 fs1b fc3 sc0 ls0 ws0\">(USD)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h35 y200b ff8 fs1b fc3 sc0 ls0 ws0\">(USD)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h51 y200c ff17 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>or the y<span class=\"_ _5\"></span>ear ended 31 December 2025:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y200d ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue </td><td class=\"t m0 x312 h51 y200e ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>0,509<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y200d ff1 fs1b fc3 sc0 ls0 ws0\">532,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,125<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y200f ff1 fs1b fc3 sc0 ls0 ws0\">Cost of r<span class=\"_ _5\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2010 ff17 fs1b fc3 sc0 ls0 ws0\">(5<span class=\"_ _0\"></span>,080,910)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y200f ff1 fs1b fc3 sc0 ls0 ws0\">(343<span class=\"_ _0\"></span>,834,604)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2011 ff1 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2012 ff17 fs1b fc3 sc0 ls0 ws0\">108,4<span class=\"_ _0\"></span>77<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2011 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,015<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>49<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2013 ff1 fs1b fc3 sc0 ls0 ws0\">Selling and marke<span class=\"_ _5\"></span>ting expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2014 ff17 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>61,4<span class=\"_ _0\"></span>72)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2013 ff1 fs1b fc3 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>750,530)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2015 ff1 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2016 ff17 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,451,086)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2015 ff1 fs1b fc3 sc0 ls0 ws0\">(51<span class=\"_ _0\"></span>,916<span class=\"_ _0\"></span>,41<span class=\"_ _5\"></span>6)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2017 ff1 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2018 ff17 fs1b fc3 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,366<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2017 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,049,681<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2019 ff1 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201a ff17 fs1b fc3 sc0 ls0 ws0\">(1,452,543)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2019 ff1 fs1b fc3 sc0 ls0 ws0\">(23<span class=\"_ _0\"></span>,457<span class=\"_ _1\"></span>,809)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y201b ff1 fs1b fc3 sc0 ls0 ws0\">Income tax (expense)/ credit<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201c ff17 fs1b fc3 sc0 ls0 ws0\">421,161<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y201b ff1 fs1b fc3 sc0 ls0 ws0\">(12,391,035)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y201d ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit/(loss) f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201e ff17 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,4<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>,498)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y201d ff1 fs1b fc3 sc0 ls0 ws0\">108,261,561    </td></tr><tr><td class=\"t m0 x314 h51 y201f ff17 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>or the y<span class=\"_ _5\"></span>ear ended December 31, 202<span class=\"_ _0\"></span>4:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2020 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2021 ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>3,20<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2020 ff1 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,197<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>86<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2022 ff1 fs1b fc3 sc0 ls0 ws0\">Cost of r<span class=\"_ _5\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2023 ff17 fs1b fc3 sc0 ls0 ws0\">(4,1<span class=\"_ _2\"></span>75<span class=\"_ _0\"></span>,127)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2022 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>48,<span class=\"_ _1\"></span>7<span class=\"_ _9\"></span>71,526)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2024 ff1 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2025 ff17 fs1b fc3 sc0 ls0 ws0\">36<span class=\"_ _0\"></span>,51<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2024 ff1 fs1b fc3 sc0 ls0 ws0\">2,291<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>754<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2026 ff1 fs1b fc3 sc0 ls0 ws0\">Selling and marke<span class=\"_ _5\"></span>ting expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2027 ff17 fs1b fc3 sc0 ls0 ws0\">(426,0<span class=\"_ _0\"></span>71)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2026 ff1 fs1b fc3 sc0 ls0 ws0\">(26<span class=\"_ _5\"></span>,919<span class=\"_ _0\"></span>,903)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2028 ff1 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2029 ff17 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _0\"></span>,803,688)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2028 ff1 fs1b fc3 sc0 ls0 ws0\">(30,88<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,831)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202a ff1 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202b ff17 fs1b fc3 sc0 ls0 ws0\">563,002<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202a ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,127<span class=\"_ _1\"></span>,2<span class=\"_ _0\"></span>71<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202c ff1 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202d ff17 fs1b fc3 sc0 ls0 ws0\">(41,<span class=\"_ _1\"></span>797)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202c ff1 fs1b fc3 sc0 ls0 ws0\">(22,938,1<span class=\"_ _0\"></span>86)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202e ff1 fs1b fc3 sc0 ls0 ws0\">Income tax (expense)/ credit<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202f ff17 fs1b fc3 sc0 ls0 ws0\">1,256<span class=\"_ _0\"></span>,482<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202e ff1 fs1b fc3 sc0 ls0 ws0\">(452,<span class=\"_ _8\"></span>792)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2030 ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit/(loss) f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2031 ff17 fs1b fc3 sc0 ls0 ws0\">(3,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>32,<span class=\"_ _1\"></span>794)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2030 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,645<span class=\"_ _0\"></span>,971<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h51 y2032 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2033 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2034 ff17 fs1b fc3 sc0 ls0 ws0\">31,801,25<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2033 ff1 fs1b fc3 sc0 ls0 ws0\">2,030,815<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>30   </td></tr><tr><td class=\"t m0 x314 h33 y2035 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2036 ff17 fs1b fc3 sc0 ls0 ws0\">309<span class=\"_ _0\"></span>,054,6<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2035 ff1 fs1b fc3 sc0 ls0 ws0\">1,1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>82,943   </td></tr><tr><td class=\"t m0 x314 h51 y2037 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2038 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2039 ff17 fs1b fc3 sc0 ls0 ws0\">29<span class=\"_ _0\"></span>,1<span class=\"_ _2\"></span>79<span class=\"_ _0\"></span>,639<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2038 ff1 fs1b fc3 sc0 ls0 ws0\">1,412,2<span class=\"_ _2\"></span>40,315<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y203a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y203b ff17 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,150,383<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y203a ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _0\"></span>27<span class=\"_ _1\"></span>,81<span class=\"_ _0\"></span>6,082<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs283\">a) The major geographical ar<span class=\"_ _0\"></span>eas of total asse<span class=\"_ _0\"></span>ts and revenue under \u201cInt<span class=\"_ _0\"></span>ernational\u201d sub-segment</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs284\">    are given belo<span class=\"_ _0\"></span>w:<span class=\"_ _278\"> </span></div><div class=\"gs285\"><table class=\"s w114 he6\" id=\"_c0fa0c00-e225-4897-b224-5377b45a541c\"><tr><td></td><td class=\"t m0 x315 h51 y203c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h61 y203c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y203d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h61 y203d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y203e ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal Asse<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y203f ff1 fs1b fc3 sc0 ls1f ws1d\">UA<span class=\"_ _9\"></span>E<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2040 ff17 fs1b fc10 sc0 ls0 ws0\">1,208,064,049<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y203f ff1 fs1b fc3 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>,463<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2041 ff1 fs1b fc3 sc0 ls0 ws0\">Qatar<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2042 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>64,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>736<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2041 ff1 fs1b fc3 sc0 ls0 ws0\">99<span class=\"_ _0\"></span>,51<span class=\"_ _0\"></span>4,428<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2043 ff1 fs1b fc3 sc0 ls0 ws0\">Oman<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2044 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>83,581,3<span class=\"_ _0\"></span>37<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2043 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>792,264<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2045 ff1 fs1b fc3 sc0 ls74 ws71\">KS<span class=\"_ _9\"></span>A<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2046 ff17 fs1b fc10 sc0 ls0 ws0\">34<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,91<span class=\"_ _0\"></span>3,903<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2045 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,930<span class=\"_ _0\"></span>,811<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2047 ff1 fs1b fc3 sc0 ls0 ws0\">Other countries<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2048 ff17 fs1b fc10 sc0 ls0 ws0\">126<span class=\"_ _0\"></span>,966,105 </td><td class=\"t m0 x316 h33 y2047 ff1 fs1b fc3 sc0 ls0 ws0\">89<span class=\"_ _0\"></span>,853,3<span class=\"_ _5\"></span>49<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y2049 ff17 fs1b fc10 sc0 ls0 ws0\">2,030<span class=\"_ _5\"></span>,815<span class=\"_ _0\"></span>,130<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204a ff1 fs1b fc3 sc0 ls0 ws0\">1,412,2<span class=\"_ _2\"></span>40,315<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y204b ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y204c ff1 fs1b fc3 sc0 ls1f ws1d\">UA<span class=\"_ _9\"></span>E<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y204d ff17 fs1b fc10 sc0 ls0 ws0\">212,2<span class=\"_ _0\"></span>43,3<span class=\"_ _0\"></span>21<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204c ff1 fs1b fc3 sc0 ls0 ws0\">156<span class=\"_ _5\"></span>,382,028<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y204e ff1 fs1b fc3 sc0 ls0 ws0\">Qatar<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y204f ff17 fs1b fc10 sc0 ls0 ws0\">75<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>792,27<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204e ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,338,548<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2050 ff1 fs1b fc3 sc0 ls0 ws0\">Oman<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2051 ff17 fs1b fc10 sc0 ls0 ws0\">86<span class=\"_ _0\"></span>,258,0<span class=\"_ _0\"></span>76<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2050 ff1 fs1b fc3 sc0 ls0 ws0\">39<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>6,610<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2052 ff1 fs1b fc3 sc0 ls74 ws71\">KS<span class=\"_ _9\"></span>A<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2053 ff17 fs1b fc10 sc0 ls0 ws0\">158,253<span class=\"_ _0\"></span>,458<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2052 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y2054 ff17 fs1b fc10 sc0 ls0 ws0\">532,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,12<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2055 ff1 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,197<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>86</td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Geographic segmen<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span>The f<span class=\"_ _0\"></span>ollowing tables include rev<span class=\"_ _0\"></span>enue and other segment inf<span class=\"_ _0\"></span>ormation f<span class=\"_ _0\"></span>or the year<span class=\"_ _0\"></span>s ended 31 December 2025 and 31 December 202<span class=\"_ _2\"></span>4. Certain assets inf<span class=\"_ _0\"></span>ormation for g<span class=\"_ _0\"></span>eographic segments is presented as a<span class=\"_ _0\"></span>t 31 December 2025 and 31 December 202<span class=\"_ _2\"></span>4.<span class=\"_ _278\"> </span>The Group has divided its operations in<span class=\"_ _0\"></span>to two categories i.e. Domestic (UK) and In<span class=\"_ _0\"></span>ternational (all other countries where Group has its oper<span class=\"_ _0\"></span>ations). <table class=\"s w113 he5\" id=\"_06f3f342-adba-42bc-aa2a-f8915dc39020\"><tr><td></td><td class=\"t m0 x312 h61 y200a ff7 fs1b fc3 sc0 ls0 ws0\">Domestic<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h61 y200a ff7 fs1b fc3 sc0 ls0 ws0\">Interna<span class=\"_ _5\"></span>tional<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x312 h35 y200b ff8 fs1b fc3 sc0 ls0 ws0\">(USD)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h35 y200b ff8 fs1b fc3 sc0 ls0 ws0\">(USD)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h51 y200c ff17 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>or the y<span class=\"_ _5\"></span>ear ended 31 December 2025:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y200d ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue </td><td class=\"t m0 x312 h51 y200e ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>0,509<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y200d ff1 fs1b fc3 sc0 ls0 ws0\">532,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,125<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y200f ff1 fs1b fc3 sc0 ls0 ws0\">Cost of r<span class=\"_ _5\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2010 ff17 fs1b fc3 sc0 ls0 ws0\">(5<span class=\"_ _0\"></span>,080,910)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y200f ff1 fs1b fc3 sc0 ls0 ws0\">(343<span class=\"_ _0\"></span>,834,604)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2011 ff1 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2012 ff17 fs1b fc3 sc0 ls0 ws0\">108,4<span class=\"_ _0\"></span>77<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2011 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,015<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>49<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2013 ff1 fs1b fc3 sc0 ls0 ws0\">Selling and marke<span class=\"_ _5\"></span>ting expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2014 ff17 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>61,4<span class=\"_ _0\"></span>72)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2013 ff1 fs1b fc3 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>750,530)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2015 ff1 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2016 ff17 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,451,086)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2015 ff1 fs1b fc3 sc0 ls0 ws0\">(51<span class=\"_ _0\"></span>,916<span class=\"_ _0\"></span>,41<span class=\"_ _5\"></span>6)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2017 ff1 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2018 ff17 fs1b fc3 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,366<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2017 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,049,681<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2019 ff1 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201a ff17 fs1b fc3 sc0 ls0 ws0\">(1,452,543)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2019 ff1 fs1b fc3 sc0 ls0 ws0\">(23<span class=\"_ _0\"></span>,457<span class=\"_ _1\"></span>,809)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y201b ff1 fs1b fc3 sc0 ls0 ws0\">Income tax (expense)/ credit<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201c ff17 fs1b fc3 sc0 ls0 ws0\">421,161<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y201b ff1 fs1b fc3 sc0 ls0 ws0\">(12,391,035)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y201d ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit/(loss) f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y201e ff17 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,4<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>,498)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y201d ff1 fs1b fc3 sc0 ls0 ws0\">108,261,561    </td></tr><tr><td class=\"t m0 x314 h51 y201f ff17 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>or the y<span class=\"_ _5\"></span>ear ended December 31, 202<span class=\"_ _0\"></span>4:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2020 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2021 ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>3,20<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2020 ff1 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,197<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>86<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2022 ff1 fs1b fc3 sc0 ls0 ws0\">Cost of r<span class=\"_ _5\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2023 ff17 fs1b fc3 sc0 ls0 ws0\">(4,1<span class=\"_ _2\"></span>75<span class=\"_ _0\"></span>,127)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2022 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>48,<span class=\"_ _1\"></span>7<span class=\"_ _9\"></span>71,526)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2024 ff1 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2025 ff17 fs1b fc3 sc0 ls0 ws0\">36<span class=\"_ _0\"></span>,51<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2024 ff1 fs1b fc3 sc0 ls0 ws0\">2,291<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>754<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2026 ff1 fs1b fc3 sc0 ls0 ws0\">Selling and marke<span class=\"_ _5\"></span>ting expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2027 ff17 fs1b fc3 sc0 ls0 ws0\">(426,0<span class=\"_ _0\"></span>71)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2026 ff1 fs1b fc3 sc0 ls0 ws0\">(26<span class=\"_ _5\"></span>,919<span class=\"_ _0\"></span>,903)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2028 ff1 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2029 ff17 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _0\"></span>,803,688)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2028 ff1 fs1b fc3 sc0 ls0 ws0\">(30,88<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,831)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202a ff1 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202b ff17 fs1b fc3 sc0 ls0 ws0\">563,002<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202a ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,127<span class=\"_ _1\"></span>,2<span class=\"_ _0\"></span>71<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202c ff1 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202d ff17 fs1b fc3 sc0 ls0 ws0\">(41,<span class=\"_ _1\"></span>797)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202c ff1 fs1b fc3 sc0 ls0 ws0\">(22,938,1<span class=\"_ _0\"></span>86)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y202e ff1 fs1b fc3 sc0 ls0 ws0\">Income tax (expense)/ credit<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y202f ff17 fs1b fc3 sc0 ls0 ws0\">1,256<span class=\"_ _0\"></span>,482<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y202e ff1 fs1b fc3 sc0 ls0 ws0\">(452,<span class=\"_ _8\"></span>792)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2030 ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit/(loss) f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2031 ff17 fs1b fc3 sc0 ls0 ws0\">(3,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>32,<span class=\"_ _1\"></span>794)<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2030 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,645<span class=\"_ _0\"></span>,971<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h51 y2032 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2033 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2034 ff17 fs1b fc3 sc0 ls0 ws0\">31,801,25<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2033 ff1 fs1b fc3 sc0 ls0 ws0\">2,030,815<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>30   </td></tr><tr><td class=\"t m0 x314 h33 y2035 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2036 ff17 fs1b fc3 sc0 ls0 ws0\">309<span class=\"_ _0\"></span>,054,6<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2035 ff1 fs1b fc3 sc0 ls0 ws0\">1,1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>82,943   </td></tr><tr><td class=\"t m0 x314 h51 y2037 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y2038 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y2039 ff17 fs1b fc3 sc0 ls0 ws0\">29<span class=\"_ _0\"></span>,1<span class=\"_ _2\"></span>79<span class=\"_ _0\"></span>,639<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y2038 ff1 fs1b fc3 sc0 ls0 ws0\">1,412,2<span class=\"_ _2\"></span>40,315<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y203a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x312 h51 y203b ff17 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,150,383<span class=\"_ _278\"> </span></td><td class=\"t m0 x313 h33 y203a ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _0\"></span>27<span class=\"_ _1\"></span>,81<span class=\"_ _0\"></span>6,082<span class=\"_ _278\"> </span></td></tr></table>a) The major geographical ar<span class=\"_ _0\"></span>eas of total asse<span class=\"_ _0\"></span>ts and revenue under \u201cInt<span class=\"_ _0\"></span>ernational\u201d sub-segment    are given belo<span class=\"_ _0\"></span>w:<span class=\"_ _278\"> </span><table class=\"s w114 he6\" id=\"_c0fa0c00-e225-4897-b224-5377b45a541c\"><tr><td></td><td class=\"t m0 x315 h51 y203c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h61 y203c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y203d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h61 y203d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y203e ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal Asse<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y203f ff1 fs1b fc3 sc0 ls1f ws1d\">UA<span class=\"_ _9\"></span>E<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2040 ff17 fs1b fc10 sc0 ls0 ws0\">1,208,064,049<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y203f ff1 fs1b fc3 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>,463<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2041 ff1 fs1b fc3 sc0 ls0 ws0\">Qatar<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2042 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>64,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>736<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2041 ff1 fs1b fc3 sc0 ls0 ws0\">99<span class=\"_ _0\"></span>,51<span class=\"_ _0\"></span>4,428<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2043 ff1 fs1b fc3 sc0 ls0 ws0\">Oman<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2044 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>83,581,3<span class=\"_ _0\"></span>37<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2043 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>792,264<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2045 ff1 fs1b fc3 sc0 ls74 ws71\">KS<span class=\"_ _9\"></span>A<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2046 ff17 fs1b fc10 sc0 ls0 ws0\">34<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,91<span class=\"_ _0\"></span>3,903<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2045 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,930<span class=\"_ _0\"></span>,811<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2047 ff1 fs1b fc3 sc0 ls0 ws0\">Other countries<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2048 ff17 fs1b fc10 sc0 ls0 ws0\">126<span class=\"_ _0\"></span>,966,105 </td><td class=\"t m0 x316 h33 y2047 ff1 fs1b fc3 sc0 ls0 ws0\">89<span class=\"_ _0\"></span>,853,3<span class=\"_ _5\"></span>49<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y2049 ff17 fs1b fc10 sc0 ls0 ws0\">2,030<span class=\"_ _5\"></span>,815<span class=\"_ _0\"></span>,130<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204a ff1 fs1b fc3 sc0 ls0 ws0\">1,412,2<span class=\"_ _2\"></span>40,315<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y204b ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y204c ff1 fs1b fc3 sc0 ls1f ws1d\">UA<span class=\"_ _9\"></span>E<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y204d ff17 fs1b fc10 sc0 ls0 ws0\">212,2<span class=\"_ _0\"></span>43,3<span class=\"_ _0\"></span>21<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204c ff1 fs1b fc3 sc0 ls0 ws0\">156<span class=\"_ _5\"></span>,382,028<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y204e ff1 fs1b fc3 sc0 ls0 ws0\">Qatar<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y204f ff17 fs1b fc10 sc0 ls0 ws0\">75<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>792,27<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y204e ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,338,548<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2050 ff1 fs1b fc3 sc0 ls0 ws0\">Oman<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2051 ff17 fs1b fc10 sc0 ls0 ws0\">86<span class=\"_ _0\"></span>,258,0<span class=\"_ _0\"></span>76<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2050 ff1 fs1b fc3 sc0 ls0 ws0\">39<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>6,610<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2052 ff1 fs1b fc3 sc0 ls74 ws71\">KS<span class=\"_ _9\"></span>A<span class=\"_ _278\"> </span></td><td class=\"t m0 x315 h51 y2053 ff17 fs1b fc10 sc0 ls0 ws0\">158,253<span class=\"_ _0\"></span>,458<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2052 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x315 h51 y2054 ff17 fs1b fc10 sc0 ls0 ws0\">532,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,12<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x316 h33 y2055 ff1 fs1b fc3 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,197<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>86</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs270\">5<span class=\"_ _0\"></span>. Cash and cash equiv<span class=\"_ _0\"></span>alents<span class=\"_ _278\"> </span></div><div class=\"gs271\"><table class=\"s w115 he7\" id=\"_26e7ab6a-16b3-44c7-9a2b-eca648bedb54\"><tr><td></td><td></td><td class=\"t m0 x317 h51 y2056 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2056 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y2057 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2057 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2058 ff1 fs1b fc3 sc0 ls0 ws0\">Cash in hand </td><td></td><td class=\"t m0 x317 h51 y2059 ff17 fs1b fc3 sc0 ls0 ws0\">230<span class=\"_ _5\"></span>,286<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2058 ff1 fs1b fc3 sc0 ls0 ws0\">81,0<span class=\"_ _0\"></span>76<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y205a ff1 fs1b fc3 sc0 ls0 ws0\">Cash at bank<span class=\"_ _278\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x23a y205b w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y205b w117 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Current accounts<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y205c ff17 fs1b fc3 sc0 ls0 ws0\">38,<span class=\"_ _1\"></span>701,392<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y205d ff1 fs1b fc3 sc0 ls0 ws0\">32,606<span class=\"_ _0\"></span>,307<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y205e w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y205e w118 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w retention accounts (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y205f ff17 fs1b fc3 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2060 ff1 fs1b fc3 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y2061 w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y2061 w119 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w accounts (ref<span class=\"_ _0\"></span>er to (b) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y2062 ff17 fs1b fc3 sc0 ls0 ws0\">584,561,506<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2063 ff1 fs1b fc3 sc0 ls0 ws0\">260,680<span class=\"_ _0\"></span>,858<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y2064 w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y2064 w11a hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Demand deposit (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y2065 ff17 fs1b fc3 sc0 ls0 ws0\">44,552,985<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2066 ff1 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y2067 ff17 fs1b fc3 sc0 ls0 ws0\">701,566<span class=\"_ _0\"></span>,31<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2068 ff1 fs1b fc3 sc0 ls0 ws0\">42<span class=\"_ _0\"></span>4,400,058<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2069 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: Escro<span class=\"_ _0\"></span>w retention accounts (re<span class=\"_ _0\"></span>fer to not<span class=\"_ _0\"></span>e 9)<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x317 h51 y206a ff17 fs1b fc3 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2069 ff1 fs1b fc3 sc0 ls0 ws0\">(10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y206b ff17 fs1b fc3 sc0 ls0 ws0\">668,046<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y206c ff1 fs1b fc3 sc0 ls0 ws0\">41<span class=\"_ _0\"></span>3,62<span class=\"_ _0\"></span>5,405<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs273\">a)The abov<span class=\"_ _5\"></span>e represents E<span class=\"_ _0\"></span>scrow ret<span class=\"_ _0\"></span>ention accounts maintained with commercial bank<span class=\"_ _0\"></span>s in accordance </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs274\">     with the local law<span class=\"_ _5\"></span>s issued by the go<span class=\"_ _0\"></span>verning body in U<span class=\"_ _0\"></span>AE and K<span class=\"_ _0\"></span>SA. The ret<span class=\"_ _0\"></span>ention balances shall be </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs275\">     released a<span class=\"_ _5\"></span>fter one y<span class=\"_ _0\"></span>ear from the completion of the pr<span class=\"_ _0\"></span>oject and theref<span class=\"_ _0\"></span>ore do not meet cash and cash </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs276\">     equivalen<span class=\"_ _0\"></span>ts criteria and are theref<span class=\"_ _0\"></span>ore present<span class=\"_ _5\"></span>ed separately as escr<span class=\"_ _0\"></span>ow reten<span class=\"_ _5\"></span>tions.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs277\">b)The abov<span class=\"_ _5\"></span>e represents E<span class=\"_ _0\"></span>scrow accounts main<span class=\"_ _5\"></span>tained with a commercial bank in accordance with the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs278\">     local law<span class=\"_ _5\"></span>s issued by the go<span class=\"_ _0\"></span>verning body of the r<span class=\"_ _0\"></span>espective countries. This escrow accoun<span class=\"_ _0\"></span>t can be used </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs279\">     f<span class=\"_ _0\"></span>or making payments directly r<span class=\"_ _5\"></span>elated t<span class=\"_ _0\"></span>o the projects subject t<span class=\"_ _0\"></span>o the regulations and theref<span class=\"_ _0\"></span>ore meets the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27a\">     cash and cash equivalen<span class=\"_ _0\"></span>ts criteria. The significant increase in the balances during the period is mainly </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27b\">     due to collections from cust<span class=\"_ _0\"></span>omers as per the paymen<span class=\"_ _0\"></span>t plan.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27c\">c) The abov<span class=\"_ _5\"></span>e represents a deposit held with one o<span class=\"_ _0\"></span>f its related parties (ref<span class=\"_ _0\"></span>er to not<span class=\"_ _0\"></span>e 1<span class=\"_ _2\"></span>7), a financial ser<span class=\"_ _9\"></span>vices </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27d\">     company in K<span class=\"_ _2\"></span>SA, for a period o<span class=\"_ _0\"></span>f one to three y<span class=\"_ _0\"></span>ears at an in<span class=\"_ _0\"></span>terest rate o<span class=\"_ _0\"></span>f 7<span class=\"_ _1\"></span>.80% per annum. This deposit </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27e\">     is repay<span class=\"_ _0\"></span>able on demand without any penalty on early ma<span class=\"_ _0\"></span>turity<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs27f\">Management has concluded tha<span class=\"_ _0\"></span>t the Expected Credit L<span class=\"_ _0\"></span>oss (ECL<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or all bank balances is immaterial as </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs280\">these balances are held with bank<span class=\"_ _0\"></span>s/financial institutions tha<span class=\"_ _5\"></span>t are assessed as ha<span class=\"_ _0\"></span>ving low credit risk by </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs281\">interna<span class=\"_ _0\"></span>tional rating agencies. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "5<span class=\"_ _0\"></span>. Cash and cash equiv<span class=\"_ _0\"></span>alents<span class=\"_ _278\"> </span><table class=\"s w115 he7\" id=\"_26e7ab6a-16b3-44c7-9a2b-eca648bedb54\"><tr><td></td><td></td><td class=\"t m0 x317 h51 y2056 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2056 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y2057 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2057 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2058 ff1 fs1b fc3 sc0 ls0 ws0\">Cash in hand </td><td></td><td class=\"t m0 x317 h51 y2059 ff17 fs1b fc3 sc0 ls0 ws0\">230<span class=\"_ _5\"></span>,286<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2058 ff1 fs1b fc3 sc0 ls0 ws0\">81,0<span class=\"_ _0\"></span>76<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y205a ff1 fs1b fc3 sc0 ls0 ws0\">Cash at bank<span class=\"_ _278\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x23a y205b w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y205b w117 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Current accounts<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y205c ff17 fs1b fc3 sc0 ls0 ws0\">38,<span class=\"_ _1\"></span>701,392<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y205d ff1 fs1b fc3 sc0 ls0 ws0\">32,606<span class=\"_ _0\"></span>,307<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y205e w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y205e w118 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w retention accounts (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y205f ff17 fs1b fc3 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2060 ff1 fs1b fc3 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y2061 w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y2061 w119 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w accounts (ref<span class=\"_ _0\"></span>er to (b) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y2062 ff17 fs1b fc3 sc0 ls0 ws0\">584,561,506<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2063 ff1 fs1b fc3 sc0 ls0 ws0\">260,680<span class=\"_ _0\"></span>,858<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y2064 w116 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">\u2022<span class=\"_ _278\"> </span></div></td><td class=\"c n x319 y2064 w11a hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Demand deposit (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y2065 ff17 fs1b fc3 sc0 ls0 ws0\">44,552,985<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2066 ff1 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y2067 ff17 fs1b fc3 sc0 ls0 ws0\">701,566<span class=\"_ _0\"></span>,31<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2068 ff1 fs1b fc3 sc0 ls0 ws0\">42<span class=\"_ _0\"></span>4,400,058<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2069 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: Escro<span class=\"_ _0\"></span>w retention accounts (re<span class=\"_ _0\"></span>fer to not<span class=\"_ _0\"></span>e 9)<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x317 h51 y206a ff17 fs1b fc3 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2069 ff1 fs1b fc3 sc0 ls0 ws0\">(10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x317 h51 y206b ff17 fs1b fc3 sc0 ls0 ws0\">668,046<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y206c ff1 fs1b fc3 sc0 ls0 ws0\">41<span class=\"_ _0\"></span>3,62<span class=\"_ _0\"></span>5,405<span class=\"_ _278\"> </span></td></tr></table>a)The abov<span class=\"_ _5\"></span>e represents E<span class=\"_ _0\"></span>scrow ret<span class=\"_ _0\"></span>ention accounts maintained with commercial bank<span class=\"_ _0\"></span>s in accordance      with the local law<span class=\"_ _5\"></span>s issued by the go<span class=\"_ _0\"></span>verning body in U<span class=\"_ _0\"></span>AE and K<span class=\"_ _0\"></span>SA. The ret<span class=\"_ _0\"></span>ention balances shall be      released a<span class=\"_ _5\"></span>fter one y<span class=\"_ _0\"></span>ear from the completion of the pr<span class=\"_ _0\"></span>oject and theref<span class=\"_ _0\"></span>ore do not meet cash and cash      equivalen<span class=\"_ _0\"></span>ts criteria and are theref<span class=\"_ _0\"></span>ore present<span class=\"_ _5\"></span>ed separately as escr<span class=\"_ _0\"></span>ow reten<span class=\"_ _5\"></span>tions.<span class=\"_ _278\"> </span>b)The abov<span class=\"_ _5\"></span>e represents E<span class=\"_ _0\"></span>scrow accounts main<span class=\"_ _5\"></span>tained with a commercial bank in accordance with the      local law<span class=\"_ _5\"></span>s issued by the go<span class=\"_ _0\"></span>verning body of the r<span class=\"_ _0\"></span>espective countries. This escrow accoun<span class=\"_ _0\"></span>t can be used      f<span class=\"_ _0\"></span>or making payments directly r<span class=\"_ _5\"></span>elated t<span class=\"_ _0\"></span>o the projects subject t<span class=\"_ _0\"></span>o the regulations and theref<span class=\"_ _0\"></span>ore meets the      cash and cash equivalen<span class=\"_ _0\"></span>ts criteria. The significant increase in the balances during the period is mainly      due to collections from cust<span class=\"_ _0\"></span>omers as per the paymen<span class=\"_ _0\"></span>t plan.<span class=\"_ _278\"> </span>c) The abov<span class=\"_ _5\"></span>e represents a deposit held with one o<span class=\"_ _0\"></span>f its related parties (ref<span class=\"_ _0\"></span>er to not<span class=\"_ _0\"></span>e 1<span class=\"_ _2\"></span>7), a financial ser<span class=\"_ _9\"></span>vices      company in K<span class=\"_ _2\"></span>SA, for a period o<span class=\"_ _0\"></span>f one to three y<span class=\"_ _0\"></span>ears at an in<span class=\"_ _0\"></span>terest rate o<span class=\"_ _0\"></span>f 7<span class=\"_ _1\"></span>.80% per annum. This deposit      is repay<span class=\"_ _0\"></span>able on demand without any penalty on early ma<span class=\"_ _0\"></span>turity<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span>Management has concluded tha<span class=\"_ _0\"></span>t the Expected Credit L<span class=\"_ _0\"></span>oss (ECL<span class=\"_ _0\"></span>) f<span class=\"_ _0\"></span>or all bank balances is immaterial as these balances are held with bank<span class=\"_ _0\"></span>s/financial institutions tha<span class=\"_ _5\"></span>t are assessed as ha<span class=\"_ _0\"></span>ving low credit risk by interna<span class=\"_ _0\"></span>tional rating agencies. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "7<span class=\"_ _de\"></span>. Adv<span class=\"_ _0\"></span>ances, deposits and other receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w11d hea\" id=\"_04602d84-d201-44a9-bd69-d8f95b4ca933\"><tr><td></td><td class=\"t m0 x31c h51 y2098 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2098 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y2099 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2099 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209a ff1 fs1b fc3 sc0 ls0 ws0\">Prepaymen<span class=\"_ _5\"></span>ts (ref<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209b ff17 fs1b fc3 sc0 ls0 ws0\">105<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209c ff1 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,360,82<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209d ff1 fs1b fc3 sc0 ls0 ws0\">Advances t<span class=\"_ _0\"></span>o suppliers and contract<span class=\"_ _5\"></span>ors<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209e ff17 fs1b fc3 sc0 ls0 ws0\">45<span class=\"_ _0\"></span>,484,529<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209f ff1 fs1b fc10 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,21<span class=\"_ _5\"></span>1,940<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a0 ff1 fs1b fc3 sc0 ls0 ws0\">Margin deposit (ref<span class=\"_ _0\"></span>er to (b) below) </td><td class=\"t m0 x31c h51 y20a1 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a2 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a3 ff1 fs1b fc3 sc0 ls0 ws0\">Other deposits (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20a4 ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,663,9<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a5 ff1 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,296<span class=\"_ _0\"></span>,603<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a6 ff1 fs1b fc3 sc0 ls0 ws0\">Other receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x31c h51 y20a7 ff17 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>720<span class=\"_ _0\"></span>,028<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a8 ff1 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>710,003<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a9 ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable </td><td class=\"t m0 x31c h51 y20aa ff17 fs1b fc3 sc0 ls75 ws72\">13,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73,<span class=\"_ _9\"></span>677<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ab ff1 fs1b fc10 sc0 ls0 ws0\">2,648,2<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20ac ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ad ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20ae ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x31c h51 y20af ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>4,590,082<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b0 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>,227<span class=\"_ _1\"></span>,645<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20b1 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20b2 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b3 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20b4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b5 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr></table>a) The abov<span class=\"_ _5\"></span>e mainly includes incremental cost o<span class=\"_ _0\"></span>f obtaining a contract such as sales commission paid to      brok<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s and employ<span class=\"_ _0\"></span>ees for the sale o<span class=\"_ _0\"></span>f properties amounting to USD 101,090<span class=\"_ _0\"></span>,040 (202<span class=\"_ _0\"></span>4: USD      50,5<span class=\"_ _0\"></span>90,5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8) and will be amor<span class=\"_ _9\"></span>tized consisten<span class=\"_ _0\"></span>t with the pattern of r<span class=\"_ _0\"></span>evenue in the future.<span class=\"_ _278\"> </span>b) The abov<span class=\"_ _5\"></span>e represents mar<span class=\"_ _0\"></span>gin deposits held with a bank against project guaran<span class=\"_ _0\"></span>tee (ref<span class=\"_ _0\"></span>er to note 31).       The credit risk on these deposits is limited because the coun<span class=\"_ _5\"></span>terparties are bank<span class=\"_ _0\"></span>s with high credit-      ratings assigned b<span class=\"_ _0\"></span>y international credit-ra<span class=\"_ _0\"></span>ting agencies.<span class=\"_ _278\"> </span>c) The abov<span class=\"_ _5\"></span>e mainly includes a deposit of USD 5<span class=\"_ _0\"></span>,043<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>87 (AED 1<span class=\"_ _0\"></span>8,521<span class=\"_ _0\"></span>,104) with Dubai Land Department      relat<span class=\"_ _0\"></span>ed to escrow ret<span class=\"_ _0\"></span>entions for one o<span class=\"_ _0\"></span>f the projects in U<span class=\"_ _0\"></span>AE. The cr<span class=\"_ _0\"></span>edit risk on this deposit is limited      because the counterparty is a go<span class=\"_ _0\"></span>vernment body<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "7<span class=\"_ _de\"></span>. Adv<span class=\"_ _0\"></span>ances, deposits and other receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w11d hea\" id=\"_04602d84-d201-44a9-bd69-d8f95b4ca933\"><tr><td></td><td class=\"t m0 x31c h51 y2098 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2098 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y2099 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2099 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209a ff1 fs1b fc3 sc0 ls0 ws0\">Prepaymen<span class=\"_ _5\"></span>ts (ref<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209b ff17 fs1b fc3 sc0 ls0 ws0\">105<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209c ff1 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,360,82<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209d ff1 fs1b fc3 sc0 ls0 ws0\">Advances t<span class=\"_ _0\"></span>o suppliers and contract<span class=\"_ _5\"></span>ors<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209e ff17 fs1b fc3 sc0 ls0 ws0\">45<span class=\"_ _0\"></span>,484,529<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209f ff1 fs1b fc10 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,21<span class=\"_ _5\"></span>1,940<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a0 ff1 fs1b fc3 sc0 ls0 ws0\">Margin deposit (ref<span class=\"_ _0\"></span>er to (b) below) </td><td class=\"t m0 x31c h51 y20a1 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a2 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a3 ff1 fs1b fc3 sc0 ls0 ws0\">Other deposits (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20a4 ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,663,9<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a5 ff1 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,296<span class=\"_ _0\"></span>,603<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a6 ff1 fs1b fc3 sc0 ls0 ws0\">Other receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x31c h51 y20a7 ff17 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>720<span class=\"_ _0\"></span>,028<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a8 ff1 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>710,003<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a9 ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable </td><td class=\"t m0 x31c h51 y20aa ff17 fs1b fc3 sc0 ls75 ws72\">13,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73,<span class=\"_ _9\"></span>677<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ab ff1 fs1b fc10 sc0 ls0 ws0\">2,648,2<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20ac ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ad ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20ae ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x31c h51 y20af ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>4,590,082<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b0 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>,227<span class=\"_ _1\"></span>,645<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20b1 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20b2 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b3 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20b4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b5 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr></table>a) The abov<span class=\"_ _5\"></span>e mainly includes incremental cost o<span class=\"_ _0\"></span>f obtaining a contract such as sales commission paid to      brok<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s and employ<span class=\"_ _0\"></span>ees for the sale o<span class=\"_ _0\"></span>f properties amounting to USD 101,090<span class=\"_ _0\"></span>,040 (202<span class=\"_ _0\"></span>4: USD      50,5<span class=\"_ _0\"></span>90,5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8) and will be amor<span class=\"_ _9\"></span>tized consisten<span class=\"_ _0\"></span>t with the pattern of r<span class=\"_ _0\"></span>evenue in the future.<span class=\"_ _278\"> </span>b) The abov<span class=\"_ _5\"></span>e represents mar<span class=\"_ _0\"></span>gin deposits held with a bank against project guaran<span class=\"_ _0\"></span>tee (ref<span class=\"_ _0\"></span>er to note 31).       The credit risk on these deposits is limited because the coun<span class=\"_ _5\"></span>terparties are bank<span class=\"_ _0\"></span>s with high credit-      ratings assigned b<span class=\"_ _0\"></span>y international credit-ra<span class=\"_ _0\"></span>ting agencies.<span class=\"_ _278\"> </span>c) The abov<span class=\"_ _5\"></span>e mainly includes a deposit of USD 5<span class=\"_ _0\"></span>,043<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>87 (AED 1<span class=\"_ _0\"></span>8,521<span class=\"_ _0\"></span>,104) with Dubai Land Department      relat<span class=\"_ _0\"></span>ed to escrow ret<span class=\"_ _0\"></span>entions for one o<span class=\"_ _0\"></span>f the projects in U<span class=\"_ _0\"></span>AE. The cr<span class=\"_ _0\"></span>edit risk on this deposit is limited      because the counterparty is a go<span class=\"_ _0\"></span>vernment body<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "7<span class=\"_ _de\"></span>. Adv<span class=\"_ _0\"></span>ances, deposits and other receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w11d hea\" id=\"_04602d84-d201-44a9-bd69-d8f95b4ca933\"><tr><td></td><td class=\"t m0 x31c h51 y2098 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2098 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y2099 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2099 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209a ff1 fs1b fc3 sc0 ls0 ws0\">Prepaymen<span class=\"_ _5\"></span>ts (ref<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209b ff17 fs1b fc3 sc0 ls0 ws0\">105<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209c ff1 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,360,82<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209d ff1 fs1b fc3 sc0 ls0 ws0\">Advances t<span class=\"_ _0\"></span>o suppliers and contract<span class=\"_ _5\"></span>ors<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209e ff17 fs1b fc3 sc0 ls0 ws0\">45<span class=\"_ _0\"></span>,484,529<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209f ff1 fs1b fc10 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,21<span class=\"_ _5\"></span>1,940<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a0 ff1 fs1b fc3 sc0 ls0 ws0\">Margin deposit (ref<span class=\"_ _0\"></span>er to (b) below) </td><td class=\"t m0 x31c h51 y20a1 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a2 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a3 ff1 fs1b fc3 sc0 ls0 ws0\">Other deposits (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20a4 ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,663,9<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a5 ff1 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,296<span class=\"_ _0\"></span>,603<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a6 ff1 fs1b fc3 sc0 ls0 ws0\">Other receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x31c h51 y20a7 ff17 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>720<span class=\"_ _0\"></span>,028<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a8 ff1 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>710,003<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a9 ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable </td><td class=\"t m0 x31c h51 y20aa ff17 fs1b fc3 sc0 ls75 ws72\">13,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73,<span class=\"_ _9\"></span>677<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ab ff1 fs1b fc10 sc0 ls0 ws0\">2,648,2<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20ac ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ad ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20ae ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x31c h51 y20af ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>4,590,082<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b0 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>,227<span class=\"_ _1\"></span>,645<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20b1 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20b2 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b3 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20b4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b5 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr></table>a) The abov<span class=\"_ _5\"></span>e mainly includes incremental cost o<span class=\"_ _0\"></span>f obtaining a contract such as sales commission paid to      brok<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s and employ<span class=\"_ _0\"></span>ees for the sale o<span class=\"_ _0\"></span>f properties amounting to USD 101,090<span class=\"_ _0\"></span>,040 (202<span class=\"_ _0\"></span>4: USD      50,5<span class=\"_ _0\"></span>90,5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8) and will be amor<span class=\"_ _9\"></span>tized consisten<span class=\"_ _0\"></span>t with the pattern of r<span class=\"_ _0\"></span>evenue in the future.<span class=\"_ _278\"> </span>b) The abov<span class=\"_ _5\"></span>e represents mar<span class=\"_ _0\"></span>gin deposits held with a bank against project guaran<span class=\"_ _0\"></span>tee (ref<span class=\"_ _0\"></span>er to note 31).       The credit risk on these deposits is limited because the coun<span class=\"_ _5\"></span>terparties are bank<span class=\"_ _0\"></span>s with high credit-      ratings assigned b<span class=\"_ _0\"></span>y international credit-ra<span class=\"_ _0\"></span>ting agencies.<span class=\"_ _278\"> </span>c) The abov<span class=\"_ _5\"></span>e mainly includes a deposit of USD 5<span class=\"_ _0\"></span>,043<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>87 (AED 1<span class=\"_ _0\"></span>8,521<span class=\"_ _0\"></span>,104) with Dubai Land Department      relat<span class=\"_ _0\"></span>ed to escrow ret<span class=\"_ _0\"></span>entions for one o<span class=\"_ _0\"></span>f the projects in U<span class=\"_ _0\"></span>AE. The cr<span class=\"_ _0\"></span>edit risk on this deposit is limited      because the counterparty is a go<span class=\"_ _0\"></span>vernment body<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs293\">8. Dev<span class=\"_ _0\"></span>elopment properties<span class=\"_ _278\"> </span></div><div class=\"gs294\"><table class=\"s w11e heb\" id=\"_bbdbb420-5374-47e3-bcaa-7568260ed5c5\"><tr><td></td><td class=\"t m0 x31f h51 y20b6 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h61 y20b6 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31f h51 y20b7 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h61 y20b7 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x321 h33 y20b8 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x31f h51 y20b9 ff17 fs1b fc3 sc0 ls0 ws0\">586<span class=\"_ _0\"></span>,415,420<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h33 y20b8 ff1 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>6,931,21<span class=\"_ _0\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x321 h33 y20ba ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x31f h51 y20bb ff17 fs1b fc3 sc0 ls0 ws0\">501,941,61<span class=\"_ _2\"></span>7 </td><td class=\"t m0 x320 h33 y20ba ff1 fs1b fc3 sc0 ls0 ws0\">444,612,109<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x321 h33 y20bc ff1 fs1b fc3 sc0 ls0 ws0\">Borrowing cost capitalised durin<span class=\"_ _5\"></span>g the ye<span class=\"_ _5\"></span>ar </td><td class=\"t m0 x31f h51 y20bd ff17 fs1b fc3 sc0 ls0 ws0\">30<span class=\"_ _5\"></span>,538,053<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h33 y20bc ff1 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>73<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,993<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x321 h33 y20be ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span></td><td class=\"t m0 x31f hb2 y20bf ff3d fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h33 y20be ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,2<span class=\"_ _0\"></span>40,82<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x321 h33 y20c0 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eclass from property and equipment (ref<span class=\"_ _0\"></span>er to not<span class=\"_ _5\"></span>e 10)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31f hb2 y20c1 ff3d fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x320 h33 y20c0 ff1 fs1b fc3 sc0 ls0 ws0\">839<span class=\"_ _0\"></span>,932<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y1fff w11f hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Cost of re<span class=\"_ _0\"></span>venue<span class=\"_ _278\"> </span></div></td><td class=\"c n x322 y1fff w120 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(335<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>783<span class=\"_ _0\"></span>,432)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x320 h33 y20c2 ff1 fs1b fc3 sc0 ls0 ws0\">(152,946<span class=\"_ _5\"></span>,653)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x23a y1f01 w121 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></div></td><td class=\"c n x322 y1f01 w122 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>83,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1,658<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x320 h33 y20c3 ff1 fs1b fc3 sc0 ls0 ws0\">586<span class=\"_ _5\"></span>,415<span class=\"_ _0\"></span>,4<span class=\"_ _9\"></span>20<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a0\">Properties acquired, constructed or in the cour<span class=\"_ _0\"></span>se of construction f<span class=\"_ _0\"></span>or sale in the ordinary </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a1\">cour<span class=\"_ _5\"></span>se of business ar<span class=\"_ _0\"></span>e classified as development properties and include the costs o<span class=\"_ _0\"></span>f:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a2\">\u2022 <span class=\"_ _ba\"> </span>Freehold and leasehold rights f<span class=\"_ _0\"></span>or land;<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a3\">\u2022 <span class=\"_ _ba\"> </span>Amounts paid to contractor<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>or construction including the cost of construction o<span class=\"_ _0\"></span>f infrastructure; and<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a4\">\u2022 <span class=\"_ _ba\"> </span>Planning and design costs, costs of site prepar<span class=\"_ _5\"></span>ation, pro<span class=\"_ _0\"></span>fessional f<span class=\"_ _0\"></span>ees f<span class=\"_ _0\"></span>or legal ser<span class=\"_ _9\"></span>vices, property </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a5\">trans<span class=\"_ _0\"></span>fer tax<span class=\"_ _0\"></span>es, borr<span class=\"_ _5\"></span>owing costs, emplo<span class=\"_ _0\"></span>yee costs, cost of acquirin<span class=\"_ _0\"></span>g development rights, construction </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a6\">ov<span class=\"_ _5\"></span>erheads and other rela<span class=\"_ _0\"></span>ted costs.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a7\">Common ov<span class=\"_ _5\"></span>erhead cost (directly a<span class=\"_ _5\"></span>ttributable to the pro<span class=\"_ _0\"></span>jects) is allocated to v<span class=\"_ _0\"></span>arious projects and f<span class=\"_ _0\"></span>orms </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a8\">part of the estimat<span class=\"_ _0\"></span>ed cost to complete a projec<span class=\"_ _0\"></span>t in order to determine the cost attributable t<span class=\"_ _0\"></span>o revenue </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2a9\">being recognised.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2aa\">The Group assesses the net re<span class=\"_ _5\"></span>alizable v<span class=\"_ _0\"></span>alue of dev<span class=\"_ _0\"></span>elopment properties for impairmen<span class=\"_ _0\"></span>t on each reporting </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ab\">date and the manag<span class=\"_ _0\"></span>ement believes tha<span class=\"_ _5\"></span>t the net realiz<span class=\"_ _0\"></span>able value o<span class=\"_ _5\"></span>f abov<span class=\"_ _5\"></span>e dev<span class=\"_ _0\"></span>elopment properties is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ac\">higher than its carrying value as on the reporting da<span class=\"_ _5\"></span>te. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ad\">Dev<span class=\"_ _5\"></span>elopment properties in the U<span class=\"_ _0\"></span>AE, Qatar<span class=\"_ _1\"></span>, Oman and K<span class=\"_ _0\"></span>SA include land acquired with minimal up<span class=\"_ _0\"></span>front </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ae\">cash contributions and v<span class=\"_ _0\"></span>ariable consideration. On initial recognition these properties ha<span class=\"_ _5\"></span>ve been </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2af\">recogniz<span class=\"_ _0\"></span>ed at the fair v<span class=\"_ _0\"></span>alue of the considera<span class=\"_ _0\"></span>tion payable comput<span class=\"_ _0\"></span>ed based on a deferr<span class=\"_ _0\"></span>ed payment plan </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b0\">as defined in the sale and purchase agr<span class=\"_ _5\"></span>eement (\u201cSP<span class=\"_ _0\"></span>A<span class=\"_ _2\"></span>\u201d) (note 15). Under this arrangemen<span class=\"_ _0\"></span>t, the variable </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b1\">contribution from the de<span class=\"_ _0\"></span>velopment pro<span class=\"_ _5\"></span>fits is as f<span class=\"_ _0\"></span>ollows: 62.5% f<span class=\"_ _0\"></span>or land in K<span class=\"_ _0\"></span>SA, 50% f<span class=\"_ _0\"></span>or lands in the UAE<span class=\"_ _0\"></span>, </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b2\">30% f<span class=\"_ _0\"></span>or land in Qatar<span class=\"_ _8\"></span>, and 20% for land in Oman. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b3\">Dev<span class=\"_ _5\"></span>elopment properties with mortgage v<span class=\"_ _0\"></span>alue of USD 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>85,02<span class=\"_ _0\"></span>5 (December 202<span class=\"_ _0\"></span>4: USD 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>85,02<span class=\"_ _0\"></span>5) is </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b4\">register<span class=\"_ _0\"></span>ed as primar<span class=\"_ _9\"></span>y mortgage in the f<span class=\"_ _0\"></span>avour o<span class=\"_ _0\"></span>f commercial banks ag<span class=\"_ _0\"></span>ainst the borrowings (not<span class=\"_ _0\"></span>e 16). </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2b5\">The dev<span class=\"_ _5\"></span>elopment properties are locat<span class=\"_ _0\"></span>ed in UAE<span class=\"_ _0\"></span>, United Kingdom, Spain, Bosnia, Oman, Qatar and K<span class=\"_ _2\"></span>SA.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "<div class=\"gs296\"><table class=\"s w115 he8\" id=\"_86f0659b-0c3b-432f-9972-bfa8d0795632\"><tr><td></td><td class=\"t m0 x317 h51 y206d ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y206d ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y206e ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y206e ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y206f ff1 fs1b fc3 sc0 ls0 ws0\">Unbilled receiv<span class=\"_ _0\"></span>ables (refer t<span class=\"_ _0\"></span>o (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2070 ff17 fs1b fc3 sc0 ls0 ws0\">301,859<span class=\"_ _0\"></span>,668<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2071 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>44,363<span class=\"_ _0\"></span>,889<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2072 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade receiv<span class=\"_ _0\"></span>ables (refer t<span class=\"_ _5\"></span>o (b) below) </td><td class=\"t m0 x317 h51 y2073 ff17 fs1b fc3 sc0 ls0 ws0\">49<span class=\"_ _0\"></span>,891,426<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2074 ff1 fs1b fc3 sc0 ls0 ws0\">32,9<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,91<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2075 ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2076 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2077 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: Provision f<span class=\"_ _0\"></span>or impairment on trade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2078 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2079 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y207a ff1 fs1b fc3 sc0 ls0 ws0\">Net receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y207b ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y207c ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y207d ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x317 h51 y207e ff17 fs1b fc3 sc0 ls0 ws0\">204,000<span class=\"_ _5\"></span>,28<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y207f ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>4,545<span class=\"_ _0\"></span>,102<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2080 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2081 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>750,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2082 ff1 fs1b fc3 sc0 ls0 ws0\">102,<span class=\"_ _8\"></span>793<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>704<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2083 ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2084 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"gs297\"><table class=\"s w115 he9\" id=\"_e29209b3-0088-4127-850d-08affdf07c93\"><tr><td></td><td class=\"t m0 x317 h51 y2085 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2085 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2086 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2086 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2087 ff1 fs1b fc3 sc0 ls0 ws0\">Current (Not past due)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2088 ff17 fs1b fc3 sc0 ls0 ws0\">301,859<span class=\"_ _0\"></span>,668<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2089 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>44,363<span class=\"_ _0\"></span>,889<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y208a ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 90 da<span class=\"_ _0\"></span>ys<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y208b ff17 fs1b fc3 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>75<span class=\"_ _0\"></span>,815<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y208c ff1 fs1b fc3 sc0 ls0 ws0\">21,034,8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y208d ff1 fs1b fc3 sc0 ls0 ws0\">Between 91 to <span class=\"ls58 ws56\">18<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span></span> days<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y208e ff17 fs1b fc3 sc0 ls75 ws72\">7<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>073,276<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y208f ff1 fs1b fc3 sc0 ls0 ws0\">4,450,2<span class=\"_ _0\"></span>99<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2090 ff1 fs1b fc3 sc0 ls0 ws0\">Between 1<span class=\"_ _0\"></span>81 to 360 day<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2091 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,41<span class=\"_ _5\"></span>6<span class=\"_ _0\"></span>,637<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2092 ff1 fs1b fc3 sc0 ls0 ws0\">2,695<span class=\"_ _0\"></span>,093<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2093 ff1 fs1b fc3 sc0 ls0 ws0\">More than 360 days<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2094 ff17 fs1b fc3 sc0 ls0 ws0\">8,925<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2095 ff1 fs1b fc3 sc0 ls0 ws0\">4,<span class=\"_ _8\"></span>794,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x31a y2096 w11b hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2096 w11c hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2097 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs298\">6<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>rade and unbilled receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs299\">a) Unbilled receiv<span class=\"_ _0\"></span>ables are contract assets which rela<span class=\"_ _0\"></span>te to the Group\u2019<span class=\"_ _2\"></span>s right to receive considera<span class=\"_ _0\"></span>tion for </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs29a\">      work complet<span class=\"_ _0\"></span>ed but not billed as at the reporting date. These ar<span class=\"_ _5\"></span>e trans<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>o trade receivables when </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs29b\">      invoiced as per milest<span class=\"_ _0\"></span>ones agreed in contracts with the customer<span class=\"_ _0\"></span>s.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs29c\">b) A<span class=\"_ _0\"></span>t reporting da<span class=\"_ _0\"></span>te, the ageing analysis o<span class=\"_ _0\"></span>f net trade and unbilled receivables is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _278\"> </span></div><div class=\"t m9 hf ff1 fsa fc3 sc0 ls0 ws0 gs29d\">R<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>er note 2<span class=\"_ _0\"></span>9(d) on credit risks o<span class=\"_ _0\"></span>f trade and unbilled receivables, which explains ho<span class=\"_ _0\"></span>w the Group manages </div><div class=\"t m9 hf ff1 fsa fc3 sc0 ls0 ws0 gs29e\">and measures credit quality o<span class=\"_ _0\"></span>f trade and unbilled receivables.<span class=\"_ _278\"> </span></div><div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs287\">7<span class=\"_ _de\"></span>. Adv<span class=\"_ _0\"></span>ances, deposits and other receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></div><div class=\"gs288\"><table class=\"s w11d hea\" id=\"_04602d84-d201-44a9-bd69-d8f95b4ca933\"><tr><td></td><td class=\"t m0 x31c h51 y2098 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2098 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y2099 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2099 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209a ff1 fs1b fc3 sc0 ls0 ws0\">Prepaymen<span class=\"_ _5\"></span>ts (ref<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209b ff17 fs1b fc3 sc0 ls0 ws0\">105<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209c ff1 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,360,82<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209d ff1 fs1b fc3 sc0 ls0 ws0\">Advances t<span class=\"_ _0\"></span>o suppliers and contract<span class=\"_ _5\"></span>ors<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209e ff17 fs1b fc3 sc0 ls0 ws0\">45<span class=\"_ _0\"></span>,484,529<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209f ff1 fs1b fc10 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,21<span class=\"_ _5\"></span>1,940<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a0 ff1 fs1b fc3 sc0 ls0 ws0\">Margin deposit (ref<span class=\"_ _0\"></span>er to (b) below) </td><td class=\"t m0 x31c h51 y20a1 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a2 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a3 ff1 fs1b fc3 sc0 ls0 ws0\">Other deposits (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20a4 ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,663,9<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a5 ff1 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,296<span class=\"_ _0\"></span>,603<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a6 ff1 fs1b fc3 sc0 ls0 ws0\">Other receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x31c h51 y20a7 ff17 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>720<span class=\"_ _0\"></span>,028<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a8 ff1 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>710,003<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a9 ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable </td><td class=\"t m0 x31c h51 y20aa ff17 fs1b fc3 sc0 ls75 ws72\">13,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73,<span class=\"_ _9\"></span>677<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ab ff1 fs1b fc10 sc0 ls0 ws0\">2,648,2<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20ac ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ad ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20ae ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x31c h51 y20af ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>4,590,082<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b0 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>,227<span class=\"_ _1\"></span>,645<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20b1 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20b2 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b3 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20b4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b5 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs289\">a) The abov<span class=\"_ _5\"></span>e mainly includes incremental cost o<span class=\"_ _0\"></span>f obtaining a contract such as sales commission paid to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28a\">     brok<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s and employ<span class=\"_ _0\"></span>ees for the sale o<span class=\"_ _0\"></span>f properties amounting to USD 101,090<span class=\"_ _0\"></span>,040 (202<span class=\"_ _0\"></span>4: USD </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28b\">     50,5<span class=\"_ _0\"></span>90,5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8) and will be amor<span class=\"_ _9\"></span>tized consisten<span class=\"_ _0\"></span>t with the pattern of r<span class=\"_ _0\"></span>evenue in the future.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28c\">b) The abov<span class=\"_ _5\"></span>e represents mar<span class=\"_ _0\"></span>gin deposits held with a bank against project guaran<span class=\"_ _0\"></span>tee (ref<span class=\"_ _0\"></span>er to note 31). </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28d\">      The credit risk on these deposits is limited because the coun<span class=\"_ _5\"></span>terparties are bank<span class=\"_ _0\"></span>s with high credit-</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28e\">      ratings assigned b<span class=\"_ _0\"></span>y international credit-ra<span class=\"_ _0\"></span>ting agencies.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs28f\">c) The abov<span class=\"_ _5\"></span>e mainly includes a deposit of USD 5<span class=\"_ _0\"></span>,043<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>87 (AED 1<span class=\"_ _0\"></span>8,521<span class=\"_ _0\"></span>,104) with Dubai Land Department </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs290\">     relat<span class=\"_ _0\"></span>ed to escrow ret<span class=\"_ _0\"></span>entions for one o<span class=\"_ _0\"></span>f the projects in U<span class=\"_ _0\"></span>AE. The cr<span class=\"_ _0\"></span>edit risk on this deposit is limited </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs291\">     because the counterparty is a go<span class=\"_ _0\"></span>vernment body<span class=\"_ _1\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<table class=\"s w115 he8\" id=\"_86f0659b-0c3b-432f-9972-bfa8d0795632\"><tr><td></td><td class=\"t m0 x317 h51 y206d ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y206d ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y206e ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y206e ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y206f ff1 fs1b fc3 sc0 ls0 ws0\">Unbilled receiv<span class=\"_ _0\"></span>ables (refer t<span class=\"_ _0\"></span>o (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2070 ff17 fs1b fc3 sc0 ls0 ws0\">301,859<span class=\"_ _0\"></span>,668<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2071 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>44,363<span class=\"_ _0\"></span>,889<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2072 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade receiv<span class=\"_ _0\"></span>ables (refer t<span class=\"_ _5\"></span>o (b) below) </td><td class=\"t m0 x317 h51 y2073 ff17 fs1b fc3 sc0 ls0 ws0\">49<span class=\"_ _0\"></span>,891,426<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2074 ff1 fs1b fc3 sc0 ls0 ws0\">32,9<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,91<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2075 ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2076 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2077 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: Provision f<span class=\"_ _0\"></span>or impairment on trade receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2078 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2079 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y207a ff1 fs1b fc3 sc0 ls0 ws0\">Net receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y207b ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y207c ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y207d ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x317 h51 y207e ff17 fs1b fc3 sc0 ls0 ws0\">204,000<span class=\"_ _5\"></span>,28<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y207f ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _2\"></span>4,545<span class=\"_ _0\"></span>,102<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2080 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2081 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>750,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2082 ff1 fs1b fc3 sc0 ls0 ws0\">102,<span class=\"_ _8\"></span>793<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>704<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2083 ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2084 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr></table><table class=\"s w115 he9\" id=\"_e29209b3-0088-4127-850d-08affdf07c93\"><tr><td></td><td class=\"t m0 x317 h51 y2085 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2085 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2086 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2086 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2087 ff1 fs1b fc3 sc0 ls0 ws0\">Current (Not past due)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2088 ff17 fs1b fc3 sc0 ls0 ws0\">301,859<span class=\"_ _0\"></span>,668<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2089 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>44,363<span class=\"_ _0\"></span>,889<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y208a ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 90 da<span class=\"_ _0\"></span>ys<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y208b ff17 fs1b fc3 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>75<span class=\"_ _0\"></span>,815<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y208c ff1 fs1b fc3 sc0 ls0 ws0\">21,034,8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y208d ff1 fs1b fc3 sc0 ls0 ws0\">Between 91 to <span class=\"ls58 ws56\">18<span class=\"_ _9\"></span>0<span class=\"_ _9\"></span></span> days<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y208e ff17 fs1b fc3 sc0 ls75 ws72\">7<span class=\"_ _8\"></span>,<span class=\"_ _9\"></span>073,276<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y208f ff1 fs1b fc3 sc0 ls0 ws0\">4,450,2<span class=\"_ _0\"></span>99<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2090 ff1 fs1b fc3 sc0 ls0 ws0\">Between 1<span class=\"_ _0\"></span>81 to 360 day<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2091 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,41<span class=\"_ _5\"></span>6<span class=\"_ _0\"></span>,637<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2092 ff1 fs1b fc3 sc0 ls0 ws0\">2,695<span class=\"_ _0\"></span>,093<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2093 ff1 fs1b fc3 sc0 ls0 ws0\">More than 360 days<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2094 ff17 fs1b fc3 sc0 ls0 ws0\">8,925<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2095 ff1 fs1b fc3 sc0 ls0 ws0\">4,<span class=\"_ _8\"></span>794,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x31a y2096 w11b hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2096 w11c hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2097 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr></table>6<span class=\"_ _0\"></span>. T<span class=\"_ _0\"></span>rade and unbilled receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span>a) Unbilled receiv<span class=\"_ _0\"></span>ables are contract assets which rela<span class=\"_ _0\"></span>te to the Group\u2019<span class=\"_ _2\"></span>s right to receive considera<span class=\"_ _0\"></span>tion for       work complet<span class=\"_ _0\"></span>ed but not billed as at the reporting date. These ar<span class=\"_ _5\"></span>e trans<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>o trade receivables when       invoiced as per milest<span class=\"_ _0\"></span>ones agreed in contracts with the customer<span class=\"_ _0\"></span>s.<span class=\"_ _278\"> </span>b) A<span class=\"_ _0\"></span>t reporting da<span class=\"_ _0\"></span>te, the ageing analysis o<span class=\"_ _0\"></span>f net trade and unbilled receivables is as f<span class=\"_ _0\"></span>ollows:<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>er note 2<span class=\"_ _0\"></span>9(d) on credit risks o<span class=\"_ _0\"></span>f trade and unbilled receivables, which explains ho<span class=\"_ _0\"></span>w the Group manages and measures credit quality o<span class=\"_ _0\"></span>f trade and unbilled receivables.<span class=\"_ _278\"> </span>7<span class=\"_ _de\"></span>. Adv<span class=\"_ _0\"></span>ances, deposits and other receiv<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w11d hea\" id=\"_04602d84-d201-44a9-bd69-d8f95b4ca933\"><tr><td></td><td class=\"t m0 x31c h51 y2098 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2098 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y2099 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h61 y2099 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209a ff1 fs1b fc3 sc0 ls0 ws0\">Prepaymen<span class=\"_ _5\"></span>ts (ref<span class=\"_ _0\"></span>er to (a) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209b ff17 fs1b fc3 sc0 ls0 ws0\">105<span class=\"_ _0\"></span>,94<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209c ff1 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,360,82<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y209d ff1 fs1b fc3 sc0 ls0 ws0\">Advances t<span class=\"_ _0\"></span>o suppliers and contract<span class=\"_ _5\"></span>ors<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y209e ff17 fs1b fc3 sc0 ls0 ws0\">45<span class=\"_ _0\"></span>,484,529<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y209f ff1 fs1b fc10 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,21<span class=\"_ _5\"></span>1,940<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a0 ff1 fs1b fc3 sc0 ls0 ws0\">Margin deposit (ref<span class=\"_ _0\"></span>er to (b) below) </td><td class=\"t m0 x31c h51 y20a1 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a2 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a3 ff1 fs1b fc3 sc0 ls0 ws0\">Other deposits (ref<span class=\"_ _0\"></span>er to (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20a4 ff17 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,663,9<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a5 ff1 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,296<span class=\"_ _0\"></span>,603<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a6 ff1 fs1b fc3 sc0 ls0 ws0\">Other receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x31c h51 y20a7 ff17 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>720<span class=\"_ _0\"></span>,028<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20a8 ff1 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>710,003<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20a9 ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable </td><td class=\"t m0 x31c h51 y20aa ff17 fs1b fc3 sc0 ls75 ws72\">13,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73,<span class=\"_ _9\"></span>677<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ab ff1 fs1b fc10 sc0 ls0 ws0\">2,648,2<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20ac ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20ad ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20ae ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x31c h51 y20af ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>4,590,082<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b0 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>,227<span class=\"_ _1\"></span>,645<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y20b1 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x31c h51 y20b2 ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,805<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b3 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,546,942<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x31c h51 y20b4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>85<span class=\"_ _5\"></span>,395<span class=\"_ _0\"></span>,654<span class=\"_ _278\"> </span></td><td class=\"t m0 x31d h33 y20b5 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,587<span class=\"_ _278\"> </span></td></tr></table>a) The abov<span class=\"_ _5\"></span>e mainly includes incremental cost o<span class=\"_ _0\"></span>f obtaining a contract such as sales commission paid to      brok<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s and employ<span class=\"_ _0\"></span>ees for the sale o<span class=\"_ _0\"></span>f properties amounting to USD 101,090<span class=\"_ _0\"></span>,040 (202<span class=\"_ _0\"></span>4: USD      50,5<span class=\"_ _0\"></span>90,5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8) and will be amor<span class=\"_ _9\"></span>tized consisten<span class=\"_ _0\"></span>t with the pattern of r<span class=\"_ _0\"></span>evenue in the future.<span class=\"_ _278\"> </span>b) The abov<span class=\"_ _5\"></span>e represents mar<span class=\"_ _0\"></span>gin deposits held with a bank against project guaran<span class=\"_ _0\"></span>tee (ref<span class=\"_ _0\"></span>er to note 31).       The credit risk on these deposits is limited because the coun<span class=\"_ _5\"></span>terparties are bank<span class=\"_ _0\"></span>s with high credit-      ratings assigned b<span class=\"_ _0\"></span>y international credit-ra<span class=\"_ _0\"></span>ting agencies.<span class=\"_ _278\"> </span>c) The abov<span class=\"_ _5\"></span>e mainly includes a deposit of USD 5<span class=\"_ _0\"></span>,043<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>87 (AED 1<span class=\"_ _0\"></span>8,521<span class=\"_ _0\"></span>,104) with Dubai Land Department      relat<span class=\"_ _0\"></span>ed to escrow ret<span class=\"_ _0\"></span>entions for one o<span class=\"_ _0\"></span>f the projects in U<span class=\"_ _0\"></span>AE. The cr<span class=\"_ _0\"></span>edit risk on this deposit is limited      because the counterparty is a go<span class=\"_ _0\"></span>vernment body<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2b7\">9<span class=\"_ _0\"></span>. E<span class=\"_ _0\"></span>scrow ret<span class=\"_ _0\"></span>entions<span class=\"_ _278\"> </span></div><div class=\"gs2b8\"><table class=\"s w123 hec\" id=\"_550a6e8b-2f07-481f-a6a5-dda4b9e3f2f7\"><tr><td></td><td class=\"t m0 x323 h51 y20c4 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x324 h61 y20c4 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x323 h51 y20c5 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x324 h61 y20c5 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20c6 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months (not<span class=\"_ _0\"></span>e 5)<span class=\"_ _278\"> </span></td><td class=\"t m0 x323 h51 y20c7 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x324 h33 y20c6 ff1 fs1b fc10 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653</td></tr></table></div>",
   "dimensions": {
    "concept": "darglobalplc:DisclosureOfEscrowRetentions",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2ba\">10<span class=\"_ _0\"></span>. Property and equipment<span class=\"_ _278\"> </span></div><div class=\"gs2bb\"><table class=\"s w124 hed\" id=\"_72acb8f1-0f58-4d8e-819c-2619aac08f70\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x326 h61 y20c8 ff7 fs1b fc3 sc0 ls0 ws0\">Computer<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20c8 ff7 fs1b fc3 sc0 ls0 ws0\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x328 h61 y20c9 ff7 fs1b fc3 sc0 ls0 ws0\">Land<span class=\"_ _278\"> </span></td><td class=\"t m0 x329 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>easehold<span class=\"_ _278\"> </span></td><td class=\"t m0 x32a h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">Furniture </td><td class=\"t m0 x326 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">and office<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">work<span class=\"_ _278\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x329 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">improv<span class=\"_ _0\"></span>ements<span class=\"_ _278\"> </span></td><td class=\"t m0 x32a h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">and fixtures<span class=\"_ _278\"> </span></td><td class=\"t m0 x326 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">equipment<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">in-progress<span class=\"_ _278\"> </span></td><td class=\"t m0 x32b h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x32c h51 y20cc ff17 fs1b fc3 sc0 ls0 ws0\">Cost<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20cd ff1 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t January 1, 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td class=\"c n x32d y20ce w125 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x32e y20ce w126 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _5\"></span>,645<span class=\"_ _0\"></span>,946<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20ce w127 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,432,920<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20ce w128 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,863<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20ce w129 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">908,615<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ce w12a hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,535<span class=\"_ _0\"></span>,344<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20cf ff1 fs1b fc3 sc0 ls0 ws0\">Additions<span class=\"_ _278\"> </span></td><td class=\"c n x333 y20d0 w12b hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">16<span class=\"_ _0\"></span>,294,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x334 y20d0 w12c hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">95<span class=\"_ _0\"></span>,34<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x335 y20d0 w12d hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls76 ws73\">4<span class=\"_ _11\"></span>7,<span class=\"_ _9\"></span>7<span class=\"_ _4f\"></span>0<span class=\"_ _4f\"></span>1<span class=\"_ _278\"> </span></div></td><td class=\"c n x336 y20d0 w12e hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,<span class=\"_ _1\"></span>711<span class=\"_ _0\"></span>,64<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y20d0 w12f hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d0 w130 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>,090<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c x338 y20d1 wce he4\"><div class=\"t m0 x21b h33 y1ef2 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">asset acquisition<span class=\"_ _278\"> </span></div></td><td class=\"c n x339 y20d2 w125 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x334 y20d2 w131 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,364,<span class=\"_ _1\"></span>72<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></div></td><td class=\"c n x33a y20d2 w132 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></div></td><td class=\"c n x33b y20d2 w133 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">8<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,489<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20d2 w134 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d2 w135 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,45<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,454<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d3 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rans<span class=\"_ _0\"></span>fer from Capital </td><td class=\"c n x33d y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33e y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33f y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x340 y20d4 w136 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">68,683<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20d4 w137 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(68,683)<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d5 ff1 fs1b fc3 sc0 ls0 ws0\">work-in-progr<span class=\"_ _0\"></span>ess<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20d6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eclass from dev<span class=\"_ _0\"></span>elopment<span class=\"_ _278\"> </span></td><td class=\"c n x342 y20d7 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x343 y20d7 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x344 y20d7 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20d7 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20d7 w138 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(839<span class=\"_ _0\"></span>,932)<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d7 w138 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(839<span class=\"_ _0\"></span>,932)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d8 ff1 fs1b fc3 sc0 ls0 ws0\">properties<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20d9 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></td><td class=\"c n x339 y20da w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x345 y20da w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x335 y20da w139 hce\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">(192,1<span class=\"_ _0\"></span>66)<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20da w13a hce\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">(2<span class=\"_ _5\"></span>79<span class=\"_ _0\"></span>,12<span class=\"_ _5\"></span>5)<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20da w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20da w13b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(4<span class=\"_ _0\"></span>71,2<span class=\"_ _0\"></span>91)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x346 y20db w13c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x347 y20db w13d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(303,821)<span class=\"_ _278\"> </span></div></td><td class=\"c n x348 y20db w13e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _5\"></span>,6<span class=\"_ _0\"></span>76)<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20db w13f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(23<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20db w140 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(8,262)<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20db w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20db w141 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(342,435)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x34b y20dc w142 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at December 31, 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x34c y20dc w143 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990<span class=\"_ _0\"></span>,579<span class=\"_ _278\"> </span></div></td><td class=\"c n x34d y20dc w144 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,099<span class=\"_ _0\"></span>,342<span class=\"_ _278\"> </span></div></td><td class=\"c n x34e y20dc w145 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,27<span class=\"_ _0\"></span>0,019<span class=\"_ _278\"> </span></div></td><td class=\"c n x34f y20dc w146 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">4,12<span class=\"_ _0\"></span>8,290<span class=\"_ _278\"> </span></div></td><td class=\"c n x350 y20dc w134 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20dc w147 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,488,230<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x351 y20dd w148 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 1 January 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20dd w149 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990,5<span class=\"_ _0\"></span>79<span class=\"_ _278\"> </span></div></td><td class=\"c n x32e y20dd w14a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,099<span class=\"_ _0\"></span>,34<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20dd w14b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,2<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>,019<span class=\"_ _278\"> </span></div></td><td class=\"c n x353 y20dd w14c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">4,128,290<span class=\"_ _278\"> </span></div></td><td class=\"c n x354 y20dd w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20dd w14d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,488,230<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x355 y20de w14e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Additions<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20de w14f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,528<span class=\"_ _278\"> </span></div></td><td class=\"c n x356 y20de w150 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">946<span class=\"_ _0\"></span>,684<span class=\"_ _278\"> </span></div></td><td class=\"c n x357 y20de w151 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">94,392<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20de w152 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,485<span class=\"_ _0\"></span>,31<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20de w153 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,157<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20de w154 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls2a ws28\">5,<span class=\"_ _8\"></span>78<span class=\"_ _9\"></span>6,<span class=\"_ _9\"></span>079<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20df w155 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20df w156 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(1,219)<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20df w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20df w157 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(1,219)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x34b y20e0 w13c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x339 y20e0 w158 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">303<span class=\"_ _0\"></span>,821<span class=\"_ _278\"> </span></div></td><td class=\"c n x35b y20e0 w159 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,355<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20e0 w15a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>8,91<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20e0 w15b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">36<span class=\"_ _5\"></span>,043<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20e0 w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e0 w15c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">444,1<span class=\"_ _0\"></span>35<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x35c y20e1 w15d hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></div></td><td class=\"c n x35d y20e1 w15e hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,408,928<span class=\"_ _278\"> </span></div></td><td class=\"c n x35e y20e1 w15f hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">4,0<span class=\"_ _0\"></span>71,381<span class=\"_ _278\"> </span></div></td><td class=\"c n x35f y20e1 w160 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1,443,3<span class=\"_ _0\"></span>27<span class=\"_ _278\"> </span></div></td><td class=\"c n x360 y20e1 w161 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,648,432<span class=\"_ _278\"> </span></div></td><td class=\"c n x361 y20e1 w162 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _5\"></span>,15<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e1 w163 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">30<span class=\"_ _5\"></span>,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>,225<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h51 y20e2 ff17 fs1b fc3 sc0 ls0 ws0\">Accumulated deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x362 y20e3 w164 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 1 January 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x363 y20e3 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x364 y20e3 w165 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">192,693<span class=\"_ _278\"> </span></div></td><td class=\"c n x365 y20e3 w166 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">27<span class=\"_ _0\"></span>3,881<span class=\"_ _278\"> </span></div></td><td class=\"c n x366 y20e3 w167 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">532,<span class=\"_ _8\"></span>721<span class=\"_ _278\"> </span></div></td><td class=\"c n x367 y20e3 w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e3 w168 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">999<span class=\"_ _0\"></span>,295<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x346 y20e4 w169 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Charge f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></div></td><td class=\"c n x342 y20e4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x348 y20e4 w16a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">715<span class=\"_ _0\"></span>,587<span class=\"_ _278\"> </span></div></td><td class=\"c n x368 y20e4 w16b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">358,2<span class=\"_ _0\"></span>93<span class=\"_ _278\"> </span></div></td><td class=\"c n x33b y20e4 w16c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">948,308<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20e4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e4 w16d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20e5 w155 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20e5 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20e5 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20e5 w16e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(190,004)<span class=\"_ _278\"> </span></div></td><td class=\"c n x369 y20e5 w16f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(220,905)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36a y20e5 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e5 w170 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(410,909)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x36b y20e6 w13c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x36c y20e6 w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x36d y20e6 w171 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(4,880)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36e y20e6 w172 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>45)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36f y20e6 w173 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,982)<span class=\"_ _278\"> </span></div></td><td class=\"c n x370 y20e6 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e6 w174 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(20,00<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x371 y20e7 w175 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x372 y20e7 w125 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x373 y20e7 w176 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">903,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x374 y20e7 w177 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">435<span class=\"_ _0\"></span>,025<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20e7 w178 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,252,1<span class=\"_ _0\"></span>42<span class=\"_ _278\"> </span></div></td><td class=\"c n x375 y20e7 w179 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">\u2013<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e7 w17a hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,567<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x376 y20e8 w17b hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 1 January 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x377 y20e8 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x343 y20e8 w17c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">903<span class=\"_ _0\"></span>,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x34e y20e8 w17d hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">435<span class=\"_ _0\"></span>,025<span class=\"_ _278\"> </span></div></td><td class=\"c n x378 y20e8 w17e hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1,2<span class=\"_ _0\"></span>52,1<span class=\"_ _0\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x379 y20e8 w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e8 w17f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,567<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x37a y20e9 w180 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Charge f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20e9 w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x37b y20e9 w181 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1,210<span class=\"_ _0\"></span>,845<span class=\"_ _278\"> </span></div></td><td class=\"c n x37c y20e9 w182 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">269,5<span class=\"_ _0\"></span>96<span class=\"_ _278\"> </span></div></td><td class=\"c n x37d y20e9 w183 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _5\"></span>,540,2<span class=\"_ _0\"></span>57<span class=\"_ _278\"> </span></div></td><td class=\"c n x37e y20e9 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e9 w184 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,020,698<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20ea w155 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20ea w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ea w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x37f y20eb w13c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Tr<span class=\"_ _0\"></span>anslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x380 y20eb w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x381 y20eb w185 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">22,538<span class=\"_ _278\"> </span></div></td><td class=\"c n x382 y20eb w186 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">26<span class=\"_ _0\"></span>,557<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20eb w187 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,322<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20eb w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20eb w188 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">68,41<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x383 y20ec w189 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x384 y20ec w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x345 y20ec w18a hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>36,<span class=\"_ _1\"></span>783<span class=\"_ _278\"> </span></div></td><td class=\"c n x374 y20ec w18b hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _0\"></span>31,1<span class=\"_ _2\"></span>78<span class=\"_ _278\"> </span></div></td><td class=\"c n x385 y20ec w18c hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,81<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></div></td><td class=\"c n x386 y20ec w12f hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ec w18d hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,682<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y20ed ff17 fs1b fc3 sc0 ls0 ws0\">Carrying v<span class=\"_ _0\"></span>alue<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x346 y20ee w18e hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x388 y20ee w18f hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,408,92<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></div></td><td class=\"c n x389 y20ee w190 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,934,598<span class=\"_ _278\"> </span></div></td><td class=\"c n x38a y20ee w191 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">712,149<span class=\"_ _278\"> </span></div></td><td class=\"c n x38b y20ee w192 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,836<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>711<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y20ee w193 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _5\"></span>,15<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ee w194 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,543<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x38c y1f01 w195 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x38d y1f01 w196 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990,5<span class=\"_ _0\"></span>79<span class=\"_ _278\"> </span></div></td><td class=\"c n x38e y1f01 w197 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">2,195<span class=\"_ _0\"></span>,94<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x38f y1f01 w198 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">834,994<span class=\"_ _278\"> </span></div></td><td class=\"c n x336 y1f01 w199 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">2,8<span class=\"_ _5\"></span>76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>48<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y1f01 w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y1f01 w19a hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">21,89<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,663<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc5 sc0 ls0 ws0 gs2bc\">The addition in land during the current y<span class=\"_ _0\"></span>ear pertains to the acquisition of land in the Maldiv<span class=\"_ _0\"></span>es, along with </div><div class=\"t m0 hf ff1 fsa fc5 sc0 ls0 ws0 gs2bd\">associated costs. The Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s intention is t<span class=\"_ _0\"></span>o develop and operat<span class=\"_ _0\"></span>e a hotel on this newly acquired land.<span class=\"_ _278\"> </span></div>2<span class=\"_ _2\"></span>4. General and administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _278\"> </span><table class=\"s w19f h109\" id=\"_a35713a9-3c28-4e4c-8b51-8405ae199007\"><tr><td></td><td class=\"c n x3bd y2258 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2259 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">Salaries and relat<span class=\"_ _5\"></span>ed benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225b ff17 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,083,9<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">22,665<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>egal and pro<span class=\"_ _0\"></span>fessional expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225d ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,026,4<span class=\"_ _0\"></span>80<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,637<span class=\"_ _1\"></span>,19<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on property and equipment (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to note 10)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225f ff17 fs1b fc10 sc0 ls0 ws0\">3,020<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on right-o<span class=\"_ _0\"></span>f-use assets (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2261 ff17 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">2,508,060<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">IT relat<span class=\"_ _5\"></span>ed expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2263 ff17 fs1b fc10 sc0 ls0 ws0\">2,503,984<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">1,5<span class=\"_ _5\"></span>94,043<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">Bank charges<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2265 ff17 fs1b fc10 sc0 ls0 ws0\">1,555<span class=\"_ _0\"></span>,549<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">584,9<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f Directors f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2267 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">Utilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2269 ff17 fs1b fc10 sc0 ls0 ws0\">890<span class=\"_ _5\"></span>,151<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">758,05<span class=\"_ _5\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _0\"></span>elling expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226b ff17 fs1b fc10 sc0 ls0 ws0\">808,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">665<span class=\"_ _0\"></span>,190<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>alue added tax expense<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226d ff17 fs1b fc10 sc0 ls0 ws0\">284,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">128,45<span class=\"_ _0\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226e ff1 fs1b fc3 sc0 ls1b ws19\">Re<span class=\"_ _9\"></span>n<span class=\"_ _94\"></span>t<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226f ff17 fs1b fc10 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,034<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226e ff1 fs1b fc3 sc0 ls0 ws0\">61,82<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">Other expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2271 ff17 fs1b fc10 sc0 ls0 ws0\">2,220<span class=\"_ _5\"></span>,943  </td><td class=\"t m0 x398 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>38,995<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2272 ff17 fs1b fc10 sc0 ls0 ws0\">59<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,502  </td><td class=\"t m0 x398 h33 y2273 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,691,519<span class=\"_ _278\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "10<span class=\"_ _0\"></span>. Property and equipment<span class=\"_ _278\"> </span><table class=\"s w124 hed\" id=\"_72acb8f1-0f58-4d8e-819c-2619aac08f70\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x326 h61 y20c8 ff7 fs1b fc3 sc0 ls0 ws0\">Computer<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20c8 ff7 fs1b fc3 sc0 ls0 ws0\">Capital </td><td></td></tr><tr><td></td><td class=\"t m0 x328 h61 y20c9 ff7 fs1b fc3 sc0 ls0 ws0\">Land<span class=\"_ _278\"> </span></td><td class=\"t m0 x329 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>easehold<span class=\"_ _278\"> </span></td><td class=\"t m0 x32a h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">Furniture </td><td class=\"t m0 x326 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">and office<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20ca ff7 fs1b fc3 sc0 ls0 ws0\">work<span class=\"_ _278\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x329 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">improv<span class=\"_ _0\"></span>ements<span class=\"_ _278\"> </span></td><td class=\"t m0 x32a h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">and fixtures<span class=\"_ _278\"> </span></td><td class=\"t m0 x326 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">equipment<span class=\"_ _278\"> </span></td><td class=\"t m0 x327 h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">in-progress<span class=\"_ _278\"> </span></td><td class=\"t m0 x32b h61 y20cb ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x32c h51 y20cc ff17 fs1b fc3 sc0 ls0 ws0\">Cost<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20cd ff1 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t January 1, 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td class=\"c n x32d y20ce w125 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x32e y20ce w126 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _5\"></span>,645<span class=\"_ _0\"></span>,946<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20ce w127 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,432,920<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20ce w128 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,54<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,863<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20ce w129 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">908,615<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ce w12a hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,535<span class=\"_ _0\"></span>,344<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20cf ff1 fs1b fc3 sc0 ls0 ws0\">Additions<span class=\"_ _278\"> </span></td><td class=\"c n x333 y20d0 w12b hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">16<span class=\"_ _0\"></span>,294,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x334 y20d0 w12c hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">95<span class=\"_ _0\"></span>,34<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x335 y20d0 w12d hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls76 ws73\">4<span class=\"_ _11\"></span>7,<span class=\"_ _9\"></span>7<span class=\"_ _4f\"></span>0<span class=\"_ _4f\"></span>1<span class=\"_ _278\"> </span></div></td><td class=\"c n x336 y20d0 w12e hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,<span class=\"_ _1\"></span>711<span class=\"_ _0\"></span>,64<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y20d0 w12f hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d0 w130 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>,090<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c x338 y20d1 wce he4\"><div class=\"t m0 x21b h33 y1ef2 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">asset acquisition<span class=\"_ _278\"> </span></div></td><td class=\"c n x339 y20d2 w125 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x334 y20d2 w131 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,364,<span class=\"_ _1\"></span>72<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></div></td><td class=\"c n x33a y20d2 w132 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></div></td><td class=\"c n x33b y20d2 w133 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">8<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,489<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20d2 w134 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d2 w135 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,45<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,454<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d3 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rans<span class=\"_ _0\"></span>fer from Capital </td><td class=\"c n x33d y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33e y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33f y20d4 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x340 y20d4 w136 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">68,683<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20d4 w137 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(68,683)<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d5 ff1 fs1b fc3 sc0 ls0 ws0\">work-in-progr<span class=\"_ _0\"></span>ess<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20d6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eclass from dev<span class=\"_ _0\"></span>elopment<span class=\"_ _278\"> </span></td><td class=\"c n x342 y20d7 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x343 y20d7 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x344 y20d7 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20d7 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20d7 w138 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(839<span class=\"_ _0\"></span>,932)<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20d7 w138 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(839<span class=\"_ _0\"></span>,932)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h33 y20d8 ff1 fs1b fc3 sc0 ls0 ws0\">properties<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x32c h33 y20d9 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></td><td class=\"c n x339 y20da w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x345 y20da w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x335 y20da w139 hce\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">(192,1<span class=\"_ _0\"></span>66)<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20da w13a hce\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">(2<span class=\"_ _5\"></span>79<span class=\"_ _0\"></span>,12<span class=\"_ _5\"></span>5)<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20da w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20da w13b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(4<span class=\"_ _0\"></span>71,2<span class=\"_ _0\"></span>91)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x346 y20db w13c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x347 y20db w13d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(303,821)<span class=\"_ _278\"> </span></div></td><td class=\"c n x348 y20db w13e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _5\"></span>,6<span class=\"_ _0\"></span>76)<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20db w13f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(23<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20db w140 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(8,262)<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20db w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20db w141 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(342,435)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x34b y20dc w142 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at December 31, 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x34c y20dc w143 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990<span class=\"_ _0\"></span>,579<span class=\"_ _278\"> </span></div></td><td class=\"c n x34d y20dc w144 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,099<span class=\"_ _0\"></span>,342<span class=\"_ _278\"> </span></div></td><td class=\"c n x34e y20dc w145 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,27<span class=\"_ _0\"></span>0,019<span class=\"_ _278\"> </span></div></td><td class=\"c n x34f y20dc w146 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">4,12<span class=\"_ _0\"></span>8,290<span class=\"_ _278\"> </span></div></td><td class=\"c n x350 y20dc w134 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20dc w147 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,488,230<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x351 y20dd w148 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 1 January 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20dd w149 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990,5<span class=\"_ _0\"></span>79<span class=\"_ _278\"> </span></div></td><td class=\"c n x32e y20dd w14a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,099<span class=\"_ _0\"></span>,34<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20dd w14b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1,2<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>,019<span class=\"_ _278\"> </span></div></td><td class=\"c n x353 y20dd w14c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">4,128,290<span class=\"_ _278\"> </span></div></td><td class=\"c n x354 y20dd w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20dd w14d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,488,230<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x355 y20de w14e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Additions<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20de w14f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,528<span class=\"_ _278\"> </span></div></td><td class=\"c n x356 y20de w150 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">946<span class=\"_ _0\"></span>,684<span class=\"_ _278\"> </span></div></td><td class=\"c n x357 y20de w151 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">94,392<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20de w152 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,485<span class=\"_ _0\"></span>,31<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20de w153 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,157<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20de w154 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls2a ws28\">5,<span class=\"_ _8\"></span>78<span class=\"_ _9\"></span>6,<span class=\"_ _9\"></span>079<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20df w155 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20df w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20df w156 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(1,219)<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20df w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20df w157 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(1,219)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x34b y20e0 w13c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x339 y20e0 w158 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">303<span class=\"_ _0\"></span>,821<span class=\"_ _278\"> </span></div></td><td class=\"c n x35b y20e0 w159 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,355<span class=\"_ _278\"> </span></div></td><td class=\"c n x32f y20e0 w15a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>8,91<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20e0 w15b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">36<span class=\"_ _5\"></span>,043<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20e0 w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e0 w15c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">444,1<span class=\"_ _0\"></span>35<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x35c y20e1 w15d hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _5\"></span>5<span class=\"_ _278\"> </span></div></td><td class=\"c n x35d y20e1 w15e hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,408,928<span class=\"_ _278\"> </span></div></td><td class=\"c n x35e y20e1 w15f hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">4,0<span class=\"_ _0\"></span>71,381<span class=\"_ _278\"> </span></div></td><td class=\"c n x35f y20e1 w160 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1,443,3<span class=\"_ _0\"></span>27<span class=\"_ _278\"> </span></div></td><td class=\"c n x360 y20e1 w161 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>,648,432<span class=\"_ _278\"> </span></div></td><td class=\"c n x361 y20e1 w162 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _5\"></span>,15<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e1 w163 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">30<span class=\"_ _5\"></span>,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>,225<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x32c h51 y20e2 ff17 fs1b fc3 sc0 ls0 ws0\">Accumulated deprecia<span class=\"_ _0\"></span>tion<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x362 y20e3 w164 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 1 January 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x363 y20e3 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x364 y20e3 w165 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">192,693<span class=\"_ _278\"> </span></div></td><td class=\"c n x365 y20e3 w166 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">27<span class=\"_ _0\"></span>3,881<span class=\"_ _278\"> </span></div></td><td class=\"c n x366 y20e3 w167 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">532,<span class=\"_ _8\"></span>721<span class=\"_ _278\"> </span></div></td><td class=\"c n x367 y20e3 w12f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e3 w168 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">999<span class=\"_ _0\"></span>,295<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x346 y20e4 w169 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Charge f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></div></td><td class=\"c n x342 y20e4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x348 y20e4 w16a hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">715<span class=\"_ _0\"></span>,587<span class=\"_ _278\"> </span></div></td><td class=\"c n x368 y20e4 w16b hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">358,2<span class=\"_ _0\"></span>93<span class=\"_ _278\"> </span></div></td><td class=\"c n x33b y20e4 w16c hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">948,308<span class=\"_ _278\"> </span></div></td><td class=\"c n x33c y20e4 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e4 w16d hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20e5 w155 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20e5 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20e5 w125 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20e5 w16e hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(190,004)<span class=\"_ _278\"> </span></div></td><td class=\"c n x369 y20e5 w16f hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(220,905)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36a y20e5 w134 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e5 w170 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">(410,909)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x36b y20e6 w13c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x36c y20e6 w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x36d y20e6 w171 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(4,880)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36e y20e6 w172 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>45)<span class=\"_ _278\"> </span></div></td><td class=\"c n x36f y20e6 w173 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,982)<span class=\"_ _278\"> </span></div></td><td class=\"c n x370 y20e6 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e6 w174 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(20,00<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x371 y20e7 w175 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x372 y20e7 w125 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x373 y20e7 w176 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">903,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x374 y20e7 w177 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">435<span class=\"_ _0\"></span>,025<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20e7 w178 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,252,1<span class=\"_ _0\"></span>42<span class=\"_ _278\"> </span></div></td><td class=\"c n x375 y20e7 w179 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">\u2013<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e7 w17a hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,567<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x376 y20e8 w17b hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 1 January 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x377 y20e8 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x343 y20e8 w17c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">903<span class=\"_ _0\"></span>,400<span class=\"_ _278\"> </span></div></td><td class=\"c n x34e y20e8 w17d hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">435<span class=\"_ _0\"></span>,025<span class=\"_ _278\"> </span></div></td><td class=\"c n x378 y20e8 w17e hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1,2<span class=\"_ _0\"></span>52,1<span class=\"_ _0\"></span>4<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x379 y20e8 w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e8 w17f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,567<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x37a y20e9 w180 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Charge f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></div></td><td class=\"c n x352 y20e9 w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x37b y20e9 w181 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1,210<span class=\"_ _0\"></span>,845<span class=\"_ _278\"> </span></div></td><td class=\"c n x37c y20e9 w182 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">269,5<span class=\"_ _0\"></span>96<span class=\"_ _278\"> </span></div></td><td class=\"c n x37d y20e9 w183 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _5\"></span>,540,2<span class=\"_ _0\"></span>57<span class=\"_ _278\"> </span></div></td><td class=\"c n x37e y20e9 w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20e9 w184 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,020,698<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x358 y20ea w155 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Disposal<span class=\"_ _278\"> </span></div></td><td class=\"c n x359 y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x35a y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x349 y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x34a y20ea w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x341 y20ea w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ea w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x37f y20eb w13c hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Tr<span class=\"_ _0\"></span>anslation adjustments<span class=\"_ _278\"> </span></div></td><td class=\"c n x380 y20eb w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x381 y20eb w185 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">22,538<span class=\"_ _278\"> </span></div></td><td class=\"c n x382 y20eb w186 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">26<span class=\"_ _0\"></span>,557<span class=\"_ _278\"> </span></div></td><td class=\"c n x330 y20eb w187 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,322<span class=\"_ _278\"> </span></div></td><td class=\"c n x331 y20eb w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20eb w188 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">68,41<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x383 y20ec w189 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _0\"></span>s at 31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x384 y20ec w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x345 y20ec w18a hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>36,<span class=\"_ _1\"></span>783<span class=\"_ _278\"> </span></div></td><td class=\"c n x374 y20ec w18b hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _0\"></span>31,1<span class=\"_ _2\"></span>78<span class=\"_ _278\"> </span></div></td><td class=\"c n x385 y20ec w18c hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">2,81<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></div></td><td class=\"c n x386 y20ec w12f hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ec w18d hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,682<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y20ed ff17 fs1b fc3 sc0 ls0 ws0\">Carrying v<span class=\"_ _0\"></span>alue<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x346 y20ee w18e hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x388 y20ee w18f hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,408,92<span class=\"_ _5\"></span>8<span class=\"_ _278\"> </span></div></td><td class=\"c n x389 y20ee w190 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,934,598<span class=\"_ _278\"> </span></div></td><td class=\"c n x38a y20ee w191 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">712,149<span class=\"_ _278\"> </span></div></td><td class=\"c n x38b y20ee w192 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,836<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>711<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y20ee w193 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>45<span class=\"_ _5\"></span>,15<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y20ee w194 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,03<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,543<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x38c y1f01 w195 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">As a<span class=\"_ _0\"></span>t 31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x38d y1f01 w196 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,990,5<span class=\"_ _0\"></span>79<span class=\"_ _278\"> </span></div></td><td class=\"c n x38e y1f01 w197 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">2,195<span class=\"_ _0\"></span>,94<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></div></td><td class=\"c n x38f y1f01 w198 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">834,994<span class=\"_ _278\"> </span></div></td><td class=\"c n x336 y1f01 w199 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">2,8<span class=\"_ _5\"></span>76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>48<span class=\"_ _278\"> </span></div></td><td class=\"c n x337 y1f01 w12f hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x332 y1f01 w19a hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc3 sc0 ls0 ws0\">21,89<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,663<span class=\"_ _278\"> </span></div></td></tr></table>The addition in land during the current y<span class=\"_ _0\"></span>ear pertains to the acquisition of land in the Maldiv<span class=\"_ _0\"></span>es, along with associated costs. The Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s intention is t<span class=\"_ _0\"></span>o develop and operat<span class=\"_ _0\"></span>e a hotel on this newly acquired land.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2bf\">1<span class=\"_ _0\"></span>1. Righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2c0\">The Group primarily leased o<span class=\"_ _0\"></span>ffice spaces, with lease term typically spanning 3 to 7 y<span class=\"_ _0\"></span>ears. The carrying </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2c1\">amounts o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s right-o<span class=\"_ _0\"></span>f-use assets and lease liabilities and the movements durin<span class=\"_ _5\"></span>g the ye<span class=\"_ _0\"></span>ar:<span class=\"_ _278\"> </span></div><div class=\"gs2c2\"><table class=\"s w19b hee\" id=\"_34cd3026-7537-478e-a794-82eefec8709a\"><tr><td class=\"t m0 x287 h61 y20ef ff7 fs1b fc3 sc0 ls0 ws0\">Right-of-use asse<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f0 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y20f0 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h51 y20f1 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y20f1 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f2 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f3 ff17 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>33,1<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f2 ff8 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,538,638<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f4 ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f5 ff17 fs1b fc3 sc0 ls0 ws0\">2,42<span class=\"_ _0\"></span>4,500<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f4 ff8 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f7 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f6 ff8 fs1b fc3 sc0 ls0 ws0\">1,1<span class=\"_ _8\"></span>75,63<span class=\"_ _0\"></span>3<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f8 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation charg<span class=\"_ _0\"></span>e for the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f9 ff17 fs1b fc3 sc0 ls0 ws0\">(2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394)<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f8 ff8 fs1b fc3 sc0 ls0 ws0\">(2,508,060)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20fa ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20fb ff17 fs1b fc3 sc0 ls0 ws0\">66<span class=\"_ _0\"></span>,602<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20fa ff8 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _5\"></span>3<span class=\"_ _0\"></span>,034)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y20fc ff17 fs1b fc3 sc0 ls0 ws0\">Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20fd ff17 fs1b fc3 sc0 ls0 ws0\">3,846<span class=\"_ _0\"></span>,885<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20fe ff8 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>33<span class=\"_ _5\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h61 y20ff ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2100 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y2100 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x392 h51 y2101 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y2101 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2102 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2103 ff17 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _5\"></span>4,862<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2104 ff1 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,944,562<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2105 ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2106 ff17 fs1b fc3 sc0 ls0 ws0\">2,42<span class=\"_ _0\"></span>4,500<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2107 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2108 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2109 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y210a ff1 fs1b fc3 sc0 ls0 ws0\">1,21<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>,5<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y210b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense for the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y210c ff17 fs1b fc3 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y210d ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y210e ff1 fs1b fc3 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ayments f<span class=\"_ _5\"></span>or the ye<span class=\"_ _5\"></span>ar<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y210f ff17 fs1b fc3 sc0 ls0 ws0\">(3,2<span class=\"_ _0\"></span>91,926)<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2110 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>46,<span class=\"_ _1\"></span>799)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2111 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y2112 ff17 fs1b fc3 sc0 ls0 ws0\">62,829<span class=\"_ _278\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x391 h33 y2113 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>15,40<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x393 y2114 w19c hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></div></td><td class=\"c n x394 y2114 w19d hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x391 h33 y2115 ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2116 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x390 h51 y2117 ff17 fs1b fc3 sc0 ls0 ws0\">1,343<span class=\"_ _0\"></span>,403<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2116 ff1 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>79<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,67<span class=\"_ _0\"></span>3<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2118 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y2119 ff17 fs1b fc3 sc0 ls0 ws0\">2,291,088<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2118 ff1 fs1b fc3 sc0 ls0 ws0\">1,31<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>89<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h51 y211a ff17 fs1b fc3 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y211b ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2c3\">\u2022 <span class=\"_ _ba\"> </span>One of the Group\u2019<span class=\"_ _2\"></span>s existing leases relating t<span class=\"_ _0\"></span>o premises in the U<span class=\"_ _0\"></span>AE was renew<span class=\"_ _0\"></span>ed for an additional three-<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2c4\">ye<span class=\"_ _0\"></span>ar term subsequent to the reporting dat<span class=\"_ _5\"></span>e.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "1<span class=\"_ _0\"></span>1. Righ<span class=\"_ _0\"></span>t-of-use assets and lease liabilities<span class=\"_ _278\"> </span>The Group primarily leased o<span class=\"_ _0\"></span>ffice spaces, with lease term typically spanning 3 to 7 y<span class=\"_ _0\"></span>ears. The carrying amounts o<span class=\"_ _0\"></span>f the Group\u2019<span class=\"_ _0\"></span>s right-o<span class=\"_ _0\"></span>f-use assets and lease liabilities and the movements durin<span class=\"_ _5\"></span>g the ye<span class=\"_ _0\"></span>ar:<span class=\"_ _278\"> </span><table class=\"s w19b hee\" id=\"_34cd3026-7537-478e-a794-82eefec8709a\"><tr><td class=\"t m0 x287 h61 y20ef ff7 fs1b fc3 sc0 ls0 ws0\">Right-of-use asse<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f0 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y20f0 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h51 y20f1 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y20f1 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f2 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f3 ff17 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>33,1<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f2 ff8 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,538,638<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f4 ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f5 ff17 fs1b fc3 sc0 ls0 ws0\">2,42<span class=\"_ _0\"></span>4,500<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f4 ff8 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f7 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f6 ff8 fs1b fc3 sc0 ls0 ws0\">1,1<span class=\"_ _8\"></span>75,63<span class=\"_ _0\"></span>3<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20f8 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation charg<span class=\"_ _0\"></span>e for the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20f9 ff17 fs1b fc3 sc0 ls0 ws0\">(2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394)<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20f8 ff8 fs1b fc3 sc0 ls0 ws0\">(2,508,060)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y20fa ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20fb ff17 fs1b fc3 sc0 ls0 ws0\">66<span class=\"_ _0\"></span>,602<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20fa ff8 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _5\"></span>3<span class=\"_ _0\"></span>,034)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y20fc ff17 fs1b fc3 sc0 ls0 ws0\">Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y20fd ff17 fs1b fc3 sc0 ls0 ws0\">3,846<span class=\"_ _0\"></span>,885<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h35 y20fe ff8 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>33<span class=\"_ _5\"></span>,1<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h61 y20ff ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2100 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y2100 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x392 h51 y2101 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h61 y2101 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2102 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2103 ff17 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _5\"></span>4,862<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2104 ff1 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,944,562<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2105 ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2106 ff17 fs1b fc3 sc0 ls0 ws0\">2,42<span class=\"_ _0\"></span>4,500<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2107 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2108 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y2109 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y210a ff1 fs1b fc3 sc0 ls0 ws0\">1,21<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>,5<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y210b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense for the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y210c ff17 fs1b fc3 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y210d ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y210e ff1 fs1b fc3 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ayments f<span class=\"_ _5\"></span>or the ye<span class=\"_ _5\"></span>ar<span class=\"_ _278\"> </span></td><td class=\"t m0 x392 h51 y210f ff17 fs1b fc3 sc0 ls0 ws0\">(3,2<span class=\"_ _0\"></span>91,926)<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2110 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span>46,<span class=\"_ _1\"></span>799)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2111 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustments<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y2112 ff17 fs1b fc3 sc0 ls0 ws0\">62,829<span class=\"_ _278\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x391 h33 y2113 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>15,40<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x393 y2114 w19c hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></div></td><td class=\"c n x394 y2114 w19d hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x391 h33 y2115 ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2116 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months </td><td class=\"t m0 x390 h51 y2117 ff17 fs1b fc3 sc0 ls0 ws0\">1,343<span class=\"_ _0\"></span>,403<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2116 ff1 fs1b fc3 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>79<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,67<span class=\"_ _0\"></span>3<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2118 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x390 h51 y2119 ff17 fs1b fc3 sc0 ls0 ws0\">2,291,088<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y2118 ff1 fs1b fc3 sc0 ls0 ws0\">1,31<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>89<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x390 h51 y211a ff17 fs1b fc3 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></td><td class=\"t m0 x391 h33 y211b ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr></table>\u2022 <span class=\"_ _ba\"> </span>One of the Group\u2019<span class=\"_ _2\"></span>s existing leases relating t<span class=\"_ _0\"></span>o premises in the U<span class=\"_ _0\"></span>AE was renew<span class=\"_ _0\"></span>ed for an additional three-<span class=\"_ _278\"> </span>ye<span class=\"_ _0\"></span>ar term subsequent to the reporting dat<span class=\"_ _5\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "(i) This mainly includes tax pay<span class=\"_ _0\"></span>able and accruals f<span class=\"_ _0\"></span>or project relat<span class=\"_ _0\"></span>ed expenses and sales commission.<span class=\"_ _278\"> </span>12. T<span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>ade and other pa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w19e hef\" id=\"_552527c7-3e25-407f-a8ac-d227c6f9c82c\"><tr><td></td><td class=\"t m0 x395 h51 y211c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y211d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y211f ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,084,502 </td><td class=\"t m0 x396 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">8,902,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">Accruals (ref<span class=\"_ _0\"></span>er to (i) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2121 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>10,52<span class=\"_ _0\"></span>4,320   </td><td class=\"t m0 x396 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>12,307 </td></tr><tr><td></td><td class=\"t m0 x395 h51 y2122 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2123 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2124 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2124 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2125 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2125 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2127 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2129 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y212a ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822  </td><td class=\"t m0 x396 h33 y212b ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "(i) This mainly includes tax pay<span class=\"_ _0\"></span>able and accruals f<span class=\"_ _0\"></span>or project relat<span class=\"_ _0\"></span>ed expenses and sales commission.<span class=\"_ _278\"> </span>12. T<span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>ade and other pa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w19e hef\" id=\"_552527c7-3e25-407f-a8ac-d227c6f9c82c\"><tr><td></td><td class=\"t m0 x395 h51 y211c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y211d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y211f ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,084,502 </td><td class=\"t m0 x396 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">8,902,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">Accruals (ref<span class=\"_ _0\"></span>er to (i) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2121 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>10,52<span class=\"_ _0\"></span>4,320   </td><td class=\"t m0 x396 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>12,307 </td></tr><tr><td></td><td class=\"t m0 x395 h51 y2122 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2123 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2124 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2124 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2125 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2125 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2127 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2129 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y212a ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822  </td><td class=\"t m0 x396 h33 y212b ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "(i) This mainly includes tax pay<span class=\"_ _0\"></span>able and accruals f<span class=\"_ _0\"></span>or project relat<span class=\"_ _0\"></span>ed expenses and sales commission.<span class=\"_ _278\"> </span>12. T<span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>ade and other pa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w19e hef\" id=\"_552527c7-3e25-407f-a8ac-d227c6f9c82c\"><tr><td></td><td class=\"t m0 x395 h51 y211c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y211d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y211f ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,084,502 </td><td class=\"t m0 x396 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">8,902,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">Accruals (ref<span class=\"_ _0\"></span>er to (i) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2121 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>10,52<span class=\"_ _0\"></span>4,320   </td><td class=\"t m0 x396 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>12,307 </td></tr><tr><td></td><td class=\"t m0 x395 h51 y2122 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2123 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2124 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2124 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2125 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2125 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2127 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2129 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y212a ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822  </td><td class=\"t m0 x396 h33 y212b ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "(i) This mainly includes tax pay<span class=\"_ _0\"></span>able and accruals f<span class=\"_ _0\"></span>or project relat<span class=\"_ _0\"></span>ed expenses and sales commission.<span class=\"_ _278\"> </span>12. T<span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>ade and other pa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span><table class=\"s w19e hef\" id=\"_552527c7-3e25-407f-a8ac-d227c6f9c82c\"><tr><td></td><td class=\"t m0 x395 h51 y211c ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211c ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y211d ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y211d ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y211f ff17 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,084,502 </td><td class=\"t m0 x396 h33 y211e ff1 fs1b fc3 sc0 ls0 ws0\">8,902,80<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">Accruals (ref<span class=\"_ _0\"></span>er to (i) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2121 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>10,52<span class=\"_ _0\"></span>4,320   </td><td class=\"t m0 x396 h33 y2120 ff1 fs1b fc3 sc0 ls0 ws0\">76<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>12,307 </td></tr><tr><td></td><td class=\"t m0 x395 h51 y2122 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2123 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2124 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2124 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y2125 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h61 y2125 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2127 ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822   </td><td class=\"t m0 x396 h33 y2126 ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x395 h51 y2129 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x396 h33 y2128 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x395 h51 y212a ff17 fs1b fc3 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822  </td><td class=\"t m0 x396 h33 y212b ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "\u2022 <span class=\"_ _ba\"> </span>The above represen<span class=\"_ _0\"></span>t contractual liabilities arising from the SP<span class=\"_ _0\"></span>A with the customer<span class=\"_ _0\"></span>s including<span class=\"_ _278\"> </span>advance consider<span class=\"_ _0\"></span>ation received from them.<span class=\"_ _278\"> </span>\u2022 <span class=\"_ _ba\"> </span>The aggregat<span class=\"_ _0\"></span>e amount of the sale price allocated t<span class=\"_ _0\"></span>o the per<span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ormance obligations of the Group tha<span class=\"_ _0\"></span>t<span class=\"_ _278\"> </span>are fully or partially unsatis<span class=\"_ _0\"></span>fied as at 31 December 2025 is USD 554,154,8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2 (31 December 202<span class=\"_ _0\"></span>4:<span class=\"_ _278\"> </span>USD 219<span class=\"_ _0\"></span>,55<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,394). The Group expects to reco<span class=\"_ _0\"></span>gnise these unsatisfied perf<span class=\"_ _0\"></span>ormance obligations as<span class=\"_ _278\"> </span>rev<span class=\"_ _0\"></span>enue over a period o<span class=\"_ _0\"></span>f 1 to 5 year<span class=\"_ _0\"></span>s.<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>. Advances fr<span class=\"_ _0\"></span>om customer<span class=\"_ _0\"></span>s<span class=\"_ _278\"> </span>A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span>A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span>31 December 2025<span class=\"_ _278\"> </span>31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span>Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>80,02<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,54<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span>5<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,523<span class=\"_ _5\"></span>,290<span class=\"_ _278\"> </span>Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span>7<span class=\"_ _0\"></span>29<span class=\"_ _0\"></span>,282,801<span class=\"_ _278\"> </span>266<span class=\"_ _5\"></span>,8<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,110<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>evenue r<span class=\"_ _0\"></span>ecognized during the ye<span class=\"_ _0\"></span>ar<span class=\"_ _278\"> </span>(449<span class=\"_ _0\"></span>,200,1<span class=\"_ _0\"></span>42)<span class=\"_ _278\"> </span>(1<span class=\"_ _0\"></span>80,098,40<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span>R<span class=\"_ _0\"></span>ecognised as part of asset acquisition<span class=\"_ _278\"> </span>-<span class=\"_ _278\"> </span>3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,64<span class=\"_ _9\"></span>2,2<span class=\"_ _0\"></span>42<span class=\"_ _278\"> </span>Income from termina<span class=\"_ _5\"></span>tion of units (re<span class=\"_ _0\"></span>fer to no<span class=\"_ _5\"></span>te 22)<span class=\"_ _278\"> </span>(623,308)<span class=\"_ _278\"> </span>(1,91<span class=\"_ _0\"></span>6,688)<span class=\"_ _278\"> </span>Balance at the end of the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>80,02<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,54<span class=\"_ _0\"></span>7",
   "dimensions": {
    "concept": "darglobalplc:DisclosureOfAdvancesFromCustomers",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2c6\">1<span class=\"_ _2\"></span>4. R<span class=\"_ _0\"></span>et<span class=\"_ _5\"></span>ention pa<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>able<span class=\"_ _278\"> </span></div><div class=\"gs2c7\"><table class=\"s w1a1 hf1\" id=\"_e2de635d-e051-48a8-a5a9-e96e6f4ad392\"><tr><td></td><td class=\"t m0 x39b h51 y2139 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x39c h61 y2139 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x39b h51 y213a ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x39c h61 y213a ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c x23a y213c w1a2 hce\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable f<span class=\"_ _0\"></span>or construction works<span class=\"_ _278\"> </span></div><div class=\"t m0 x39d h33 y213b ff1 fs1d fc3 sc0 ls0 ws0\">\u2013<span class=\"fs1b\"> </span>not more than 12 months<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x39b h51 y213d ff17 fs1b fc3 sc0 ls0 ws0\">1,226<span class=\"_ _0\"></span>,085<span class=\"_ _278\"> </span></td><td class=\"t m0 x39c h33 y213e ff1 fs1b fc3 sc0 ls0 ws0\">4,81<span class=\"_ _0\"></span>1,952<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y213f ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable f<span class=\"_ _0\"></span>or construction works <span class=\"fs1d\">\u2013</span> <span class=\"fs1d\">mor<span class=\"_ _0\"></span>e than 12 months<span class=\"_ _278\"> </span></span></td><td class=\"t m0 x39b h51 y2140 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,100,2<span class=\"_ _0\"></span>90<span class=\"_ _278\"> </span></td><td class=\"t m0 x39c h33 y213f ff1 fs1b fc3 sc0 ls0 ws0\">4,81<span class=\"_ _0\"></span>8,095<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x39b h51 y2141 ff17 fs1b fc3 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x39c h33 y2142 ff1 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7</td></tr></table></div>",
   "dimensions": {
    "concept": "darglobalplc:DisclosureOfRetentionPayable",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2c9\">15<span class=\"_ _0\"></span>. De<span class=\"_ _5\"></span>velopmen<span class=\"_ _0\"></span>t property liabilities<span class=\"_ _278\"> </span></div><div class=\"gs2ca\"><table class=\"s w19f hf2\" id=\"_f42c6423-ea2b-4683-9023-89f3123c8ae6\"><tr><td></td><td class=\"t m0 x397 h51 y2143 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2143 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2144 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2144 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2145 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2146 ff17 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2145 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>8,631,32<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2147 ff1 fs1b fc3 sc0 ls0 ws0\">Additions during the y<span class=\"_ _5\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2148 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>70<span class=\"_ _0\"></span>,255<span class=\"_ _0\"></span>,433     </td><td class=\"t m0 x398 h33 y2147 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>72,3<span class=\"_ _5\"></span>48,<span class=\"_ _1\"></span>72<span class=\"_ _2\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2149 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>emeasurement o<span class=\"_ _0\"></span>f variable pro<span class=\"_ _0\"></span>fit-linked component (note (i) </td><td class=\"t m0 x397 h51 y214a ff17 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,409<span class=\"_ _0\"></span>,198<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y214b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y214c ff1 fs1b fc3 sc0 ls0 ws0\">below)<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y214d ff1 fs1b fc3 sc0 ls0 ws0\">Interest cost on un<span class=\"_ _0\"></span>winding of discount<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y214e ff17 fs1b fc3 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>760,803 </td><td class=\"t m0 x398 h33 y214f ff1 fs1b fc3 sc0 ls0 ws0\">10,822,408<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2150 ff1 fs1b fc3 sc0 ls0 ws0\">Impact of modifica<span class=\"_ _0\"></span>tion of terms (note (ii) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2151 ff17 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>4,388,497)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2150 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2152 ff1 fs1b fc3 sc0 ls0 ws0\">P<span class=\"_ _0\"></span>ayments f<span class=\"_ _5\"></span>or the ye<span class=\"_ _5\"></span>ar<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2153 ff17 fs1b fc3 sc0 ls0 ws0\">(43,642,608)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2152 ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,055<span class=\"_ _5\"></span>,030)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2154 ff17 fs1b fc3 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _1\"></span>755<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2155 ff1 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h35 y2156 ff8 fs1b fc3 sc0 ls0 ws0\">Not more than 12 mon<span class=\"_ _5\"></span>ths<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2157 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>34,<span class=\"_ _1\"></span>736<span class=\"_ _0\"></span>,665<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2158 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>35,545<span class=\"_ _0\"></span>,451<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h35 y2159 ff8 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y215a ff17 fs1b fc3 sc0 ls0 ws0\">277<span class=\"_ _1\"></span>,405<span class=\"_ _0\"></span>,090<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y215b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>19,201<span class=\"_ _0\"></span>,975<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y215c ff17 fs1b fc3 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _1\"></span>755<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y215d ff1 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d0\">(i) This relat<span class=\"_ _0\"></span>es to an increase in the liability arising from remeasur<span class=\"_ _0\"></span>ement of the v<span class=\"_ _0\"></span>ariable component based <span class=\"_ _1ce\"></span> <span class=\"_ _b\"></span> <span class=\"_ _b\"></span> <span class=\"_ _1ce\"></span> <span class=\"_ _b\"></span> </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d1\">      on revised e<span class=\"_ _0\"></span>xpected cash flows.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d2\">(ii) During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the terms o<span class=\"_ _0\"></span>f one of the financial liabilities were rene<span class=\"_ _0\"></span>gotiated. A<span class=\"_ _0\"></span>s the modification </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d3\">       resulted in diff<span class=\"_ _0\"></span>erent t<span class=\"_ _0\"></span>erms, the original financial liability was derecognised and a ne<span class=\"_ _5\"></span>w financial </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d4\">       liability was r<span class=\"_ _0\"></span>ecognised at fair v<span class=\"_ _0\"></span>alue, with the resulting liability f<span class=\"_ _0\"></span>orgiveness of USD 10<span class=\"_ _0\"></span>,987<span class=\"_ _19\"></span>,066 </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d5\">       recognised in other income (r<span class=\"_ _0\"></span>efer t<span class=\"_ _5\"></span>o note 22). In addition, an e<span class=\"_ _0\"></span>xtension of a de<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>erred payment plan </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d6\">       resulted in a g<span class=\"_ _0\"></span>ain of USD 3<span class=\"_ _0\"></span>,401,431, which w<span class=\"_ _0\"></span>as recognised as finance income (ref<span class=\"_ _0\"></span>er to note 2<span class=\"_ _0\"></span>5).<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d7\">The abov<span class=\"_ _5\"></span>e represents amoun<span class=\"_ _0\"></span>t pay<span class=\"_ _0\"></span>able for the land acquired, including USD 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>752,541 pay<span class=\"_ _0\"></span>able to one o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d8\">the relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties. These liabilities are secured against de<span class=\"_ _0\"></span>velopment properties (note 8). The pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2d9\">hav<span class=\"_ _0\"></span>e been purchased on a def<span class=\"_ _0\"></span>erred payment plan with the final instalment due on the completion o<span class=\"_ _0\"></span>f the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2da\">projects. The abo<span class=\"_ _0\"></span>ve liabilities hav<span class=\"_ _0\"></span>e been discounted at a rat<span class=\"_ _0\"></span>e of 6% to 7<span class=\"_ _1\"></span>.05%.</div>",
   "dimensions": {
    "concept": "darglobalplc:DisclosureOfDevelopmentPropertyLiability",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs2cc\">1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>. Bank borrowin<span class=\"_ _0\"></span>gs<span class=\"_ _278\"> </span></div><div class=\"gs2cd\"><table class=\"s w115 hf3\" id=\"_25b8113e-fbfc-4cf4-a143-7072e7185ea4\"><tr><td></td><td class=\"t m0 x317 h51 y215e ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y215e ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y215f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y215f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2160 ff1 fs1b fc3 sc0 ls0 ws0\">Balance at the beginning o<span class=\"_ _0\"></span>f the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2161 ff17 fs1b fc3 sc0 ls0 ws0\">208,809<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>790  </td><td class=\"t m0 x318 h33 y2160 ff1 fs1b fc3 sc0 ls0 ws0\">128,019<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>785<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2162 ff1 fs1b fc3 sc0 ls0 ws0\">Add: Draw<span class=\"_ _0\"></span>down during the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2163 ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,602,989<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2162 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,882,0<span class=\"_ _0\"></span>72<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2164 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: R<span class=\"_ _0\"></span>epayments during the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2165 ff17 fs1b fc3 sc0 ls0 ws0\">(44,040<span class=\"_ _5\"></span>,1<span class=\"_ _0\"></span>13)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2164 ff1 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,092,067)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2166 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>ranslation adjustment<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2167 ff17 fs1b fc3 sc0 ls0 ws0\">752,3<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2166 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x39e y2168 w1a3 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal borrowin<span class=\"_ _5\"></span>gs<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2168 w1a4 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>71,125<span class=\"_ _0\"></span>,041<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2169 ff1 fs1b fc3 sc0 ls0 ws0\">208,809<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>790  </td></tr><tr><td class=\"c n x39e y216a w1a5 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess:- Unamortised cost<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y216a w1a6 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(2,055<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>2)<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y216b ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,316<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>765)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2083 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y216c ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"gs2ce\"><table class=\"s w115 hf4\" id=\"_7bd291b9-f117-412a-8f6e-f40d40cdd80e\"><tr><td></td><td class=\"t m0 x317 h51 y216d ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y216d ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y216e ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s maturity pro<span class=\"_ _0\"></span>file:<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y216f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y216f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2170 ff1 fs1b fc3 sc0 ls0 ws0\">Not more than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2171 ff17 fs1b fc3 sc0 ls0 ws0\">65<span class=\"_ _0\"></span>,954,252<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2170 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>6,33<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,646<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2172 ff1 fs1b fc3 sc0 ls0 ws0\">More than 12 months<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2173 ff17 fs1b fc3 sc0 ls0 ws0\">103,1<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>71<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2172 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,155,3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2174 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2175 ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs2dc\">The Group has f<span class=\"_ _5\"></span>ollowin<span class=\"_ _5\"></span>g secured inter<span class=\"_ _5\"></span>est-bearing borro<span class=\"_ _0\"></span>wings:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2dd\">(i) During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group obtained financing f<span class=\"_ _0\"></span>acility of USD 44,21<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>,600 (OMR 1<span class=\"_ _0\"></span>7<span class=\"_ _19\"></span>,000,000) from </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2de\">      a commercial bank in Oman. This f<span class=\"_ _0\"></span>acility carries interest at 6<span class=\"_ _0\"></span>.60% per annum f<span class=\"_ _0\"></span>or the period of first </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2df\">      anniver<span class=\"_ _0\"></span>sar<span class=\"_ _9\"></span>y from the utiliza<span class=\"_ _0\"></span>tion date. Therea<span class=\"_ _5\"></span>fter<span class=\"_ _1\"></span>, the interest rat<span class=\"_ _0\"></span>e will be revised to the Central Bank o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e0\">      Oman\u2019<span class=\"_ _0\"></span>s base ra<span class=\"_ _0\"></span>te plus a margin of 2.3% per annum. This f<span class=\"_ _0\"></span>acility is repay<span class=\"_ _0\"></span>able by December 202<span class=\"_ _5\"></span>8. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e1\">During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group dre<span class=\"_ _0\"></span>w down USD 455<span class=\"_ _0\"></span>,455 (OMR 1<span class=\"_ _2\"></span>75,121). The amoun<span class=\"_ _0\"></span>t of undra<span class=\"_ _5\"></span>wn f<span class=\"_ _0\"></span>acility as at </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e2\">31 December 2025 is USD 43<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>758,1<span class=\"_ _0\"></span>45 (OMR 1<span class=\"_ _0\"></span>6,82<span class=\"_ _2\"></span>4,8<span class=\"_ _0\"></span>79).<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e4\">(ii) On 28 Ma<span class=\"_ _0\"></span>y 2025<span class=\"_ _0\"></span>, the Group obtained financing f<span class=\"_ _0\"></span>acility of USD 1<span class=\"_ _0\"></span>8,585<span class=\"_ _0\"></span>,540 (EUR 15<span class=\"_ _0\"></span>,800,000) from </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e5\">       a commercial bank in Spain. This f<span class=\"_ _0\"></span>acility carries interest at 12 mon<span class=\"_ _0\"></span>ths EURIBOR rate plus 2.65% per <span class=\"_ _de\"></span> <span class=\"_ _de\"></span> <span class=\"_ _19\"></span> <span class=\"_ _de\"></span> <span class=\"_ _de\"></span> <span class=\"_ _19\"></span> </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e6\">       annum and is repay<span class=\"_ _0\"></span>able by Ma<span class=\"_ _0\"></span>y 2030.</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e7\">       During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group dre<span class=\"_ _0\"></span>w down USD 1,1<span class=\"_ _8\"></span>76 (EUR 1,000). The amount o<span class=\"_ _0\"></span>f undrawn f<span class=\"_ _0\"></span>acility as at   </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e8\">       31 December 2025 is USD 1<span class=\"_ _2\"></span>8,584,364 (EUR 15,<span class=\"_ _1\"></span>799<span class=\"_ _0\"></span>,000).<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2e9\">(iii) On 1<span class=\"_ _2\"></span>7 May 202<span class=\"_ _2\"></span>4, the Group obtained financing f<span class=\"_ _0\"></span>acility of USD 19<span class=\"_ _0\"></span>,625<span class=\"_ _0\"></span>,358 (GBP 1<span class=\"_ _0\"></span>4,54<span class=\"_ _0\"></span>7<span class=\"_ _19\"></span>,000) from </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ea\">        a commercial bank in L<span class=\"_ _0\"></span>ondon. This f<span class=\"_ _0\"></span>acility carries interest a<span class=\"_ _5\"></span>t SONIA rat<span class=\"_ _0\"></span>e plus 2.25% per annum and </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2eb\">        is repay<span class=\"_ _0\"></span>able by Ma<span class=\"_ _0\"></span>y 2026.</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ec\">        During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group has not dra<span class=\"_ _0\"></span>wn down on its a<span class=\"_ _5\"></span>vailable f<span class=\"_ _0\"></span>acility<span class=\"_ _1\"></span>. The amount of undra<span class=\"_ _0\"></span>wn   </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ed\">        f<span class=\"_ _0\"></span>acility as at 31 December 2025 is USD 8,663<span class=\"_ _0\"></span>,920 (GBP 6,422,000).<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ee\">(iv) On 26 May 2023<span class=\"_ _0\"></span>, the Group obtained financing f<span class=\"_ _0\"></span>acility of USD 204,220<span class=\"_ _0\"></span>,558 (AED 750,000<span class=\"_ _0\"></span>,000) </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2ef\">        from a commercial bank in U<span class=\"_ _0\"></span>AE. The f<span class=\"_ _0\"></span>acility is repay<span class=\"_ _0\"></span>able in half-y<span class=\"_ _0\"></span>early instalments, with the final </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f0\">        payment due a<span class=\"_ _0\"></span>t maturity in May 202<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>. The facility carries an in<span class=\"_ _0\"></span>terest rate o<span class=\"_ _0\"></span>f 3 months EIBOR plus   </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f1\">        2.30% per annum.</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f2\">       During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group has not dra<span class=\"_ _0\"></span>wn down anythin<span class=\"_ _5\"></span>g from this f<span class=\"_ _0\"></span>acility<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f3\">(v) During the y<span class=\"_ _0\"></span>ear 2022, the Group entered int<span class=\"_ _0\"></span>o a financing facility with a commercial bank in U<span class=\"_ _0\"></span>AE f<span class=\"_ _0\"></span>or </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f4\">       an amount o<span class=\"_ _0\"></span>f USD 87<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>34,105 (AED 320<span class=\"_ _0\"></span>,000,000). This f<span class=\"_ _0\"></span>acility carries interest a<span class=\"_ _0\"></span>t 3 months EIBOR </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f5\">       plus 2.55% per annum and is repay<span class=\"_ _0\"></span>able by No<span class=\"_ _0\"></span>vember 2027<span class=\"_ _19\"></span>. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f6\">       During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group has dra<span class=\"_ _0\"></span>wn USD 5,1<span class=\"_ _2\"></span>46,358 (AED 1<span class=\"_ _0\"></span>8,900<span class=\"_ _0\"></span>,000).<span class=\"_ _278\"> </span></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs2f7\">The Group has pro<span class=\"_ _5\"></span>vided the follo<span class=\"_ _0\"></span>wing security arrang<span class=\"_ _5\"></span>ements in relation t<span class=\"_ _0\"></span>o above-mentioned </div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs2f8\">borrowin<span class=\"_ _0\"></span>gs:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2f9\">- L<span class=\"_ _0\"></span>oans (i), (ii), and (iii) are secured a<span class=\"_ _0\"></span>gainst project receiv<span class=\"_ _0\"></span>ables and development pr<span class=\"_ _0\"></span>oper<span class=\"_ _9\"></span>ties located in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2fa\">their respective jurisdic<span class=\"_ _0\"></span>tions.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2fb\">- L<span class=\"_ _0\"></span>oan (iv) is secured b<span class=\"_ _5\"></span>y receiv<span class=\"_ _0\"></span>ables from certain UAE-based pr<span class=\"_ _5\"></span>ojects, along with a corpora<span class=\"_ _0\"></span>te guarantee </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2fc\">provided b<span class=\"_ _0\"></span>y the Ultimate parent compan<span class=\"_ _0\"></span>y of the Major shareholder<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2fd\">- L<span class=\"_ _0\"></span>oan (v) is secured b<span class=\"_ _5\"></span>y dev<span class=\"_ _5\"></span>elopment property in the U<span class=\"_ _0\"></span>AE, along with a corpora<span class=\"_ _0\"></span>te guarantee pro<span class=\"_ _0\"></span>vided by </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs2fe\">the Ultimate par<span class=\"_ _0\"></span>ent company of the Major shar<span class=\"_ _0\"></span>eholder<span class=\"_ _2\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "1<span class=\"_ _1\"></span>7<span class=\"_ _de\"></span>. R<span class=\"_ _0\"></span>elat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ty transactions<span class=\"_ _278\"> </span>The Group ent<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s into transac<span class=\"_ _5\"></span>tions with other entities tha<span class=\"_ _0\"></span>t fall within the definition o<span class=\"_ _0\"></span>f a related party as contained in IA<span class=\"_ _5\"></span>S 2<span class=\"_ _2\"></span>4, R<span class=\"_ _0\"></span>elated party disclosures. R<span class=\"_ _0\"></span>elated parties comprise entities under common owner<span class=\"_ _0\"></span>ship and/or common managemen<span class=\"_ _0\"></span>t and control; their partners and k<span class=\"_ _0\"></span>ey management per<span class=\"_ _0\"></span>sonnel. a) Due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span><table class=\"s w19f hf7\" id=\"_f5505b38-a3be-4f12-ad14-62ca204fd23f\"><tr><td></td><td class=\"t m0 x397 h51 y2194 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2194 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2195 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2195 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2196 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y2197 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan Global In<span class=\"_ _0\"></span>vestment LL<span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2198 ff17 fs1b fc10 sc0 ls0 ws0\">2,691,809<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2197 ff1 fs1b fc3 sc0 ls0 ws0\">2,804,659<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h35 y2199 ff37 fs1b fc3 sc0 ls0 ws0\">Ultimate paren<span class=\"_ _0\"></span>t company of major shar<span class=\"_ _5\"></span>eholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y219a ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan R<span class=\"_ _2\"></span>eal Estate De<span class=\"_ _5\"></span>velopment Compan<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>, K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 hb7 y219b ff17 fs35 fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y219c ff1 fs1b fc3 sc0 ls0 ws0\">56<span class=\"_ _5\"></span>,361<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y1f63 ff17 fs1b fc10 sc0 ls0 ws0\">2,691,809<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y219d ff1 fs1b fc3 sc0 ls0 ws0\">2,861,020<span class=\"_ _278\"> </span></td></tr></table>These balances are unsecured, int<span class=\"_ _5\"></span>erest free and repa<span class=\"_ _0\"></span>yable on demand.<span class=\"_ _278\"> </span>b) L<span class=\"_ _0\"></span>oan from a related party<span class=\"_ _278\"> </span>On 1 September 202<span class=\"_ _2\"></span>4, the Group secured a financing f<span class=\"_ _0\"></span>acility of USD 32<span class=\"_ _0\"></span>5,000<span class=\"_ _0\"></span>,000 from its Major shareholder<span class=\"_ _8\"></span>. During the y<span class=\"_ _5\"></span>ear<span class=\"_ _8\"></span>, certain terms of the loan w<span class=\"_ _0\"></span>ere modified which includes increasing the f<span class=\"_ _0\"></span>acility amount from USD 325<span class=\"_ _0\"></span>,000<span class=\"_ _0\"></span>,000 to USD 490,000<span class=\"_ _0\"></span>,000; decrease in inter<span class=\"_ _0\"></span>est rate from EIBOR<span class=\"_ _0\"></span>/SOFR plus 2.95% to 2.5%; and ex<span class=\"_ _0\"></span>tending repayment period fr<span class=\"_ _0\"></span>om January 2028 to J<span class=\"_ _0\"></span>anuar<span class=\"_ _9\"></span>y 2029<span class=\"_ _0\"></span>. Manag<span class=\"_ _5\"></span>ement assessed that the terms o<span class=\"_ _0\"></span>f loan are not considered t<span class=\"_ _0\"></span>o have been substantially modified.<span class=\"_ _278\"> </span>During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group has dra<span class=\"_ _0\"></span>wn USD 69,369<span class=\"_ _0\"></span>,65<span class=\"_ _0\"></span>9 (202<span class=\"_ _0\"></span>4: USD 226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>,921). During the year<span class=\"_ _1\"></span>, the Group repaid an amount o<span class=\"_ _0\"></span>f USD 152,359<span class=\"_ _0\"></span>. The amount o<span class=\"_ _5\"></span>f undra<span class=\"_ _5\"></span>wn f<span class=\"_ _0\"></span>acility as at 31 December 2025 stands at USD 194,053<span class=\"_ _0\"></span>,420.<span class=\"_ _278\"> </span>c) Due to relat<span class=\"_ _0\"></span>ed parties<span class=\"_ _278\"> </span><table class=\"s w19f hf9\" id=\"_f80caefe-bfa0-4e62-b185-e3938a31f174\"><tr><td></td><td class=\"t m0 x397 h51 y21a8 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y21a8 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y21a9 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y21a9 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21aa ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>oan (repaid)/receiv<span class=\"_ _0\"></span>ed<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21ab ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21ac ff17 fs1b fc10 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,369<span class=\"_ _0\"></span>,659<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21ab ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21ad ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21ae ff17 fs1b fc10 sc0 ls0 ws0\">(152,359)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 hb7 y21af ff17 fs35 fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21b0 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>oan repaymen<span class=\"_ _0\"></span>t/(provided)<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21b1 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21b2 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21b1 ff1 fs1b fc3 sc0 ls0 ws0\">2,150,98<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr></table>These balances are unsecured, int<span class=\"_ _5\"></span>erest free and are repa<span class=\"_ _0\"></span>yable on demand.<span class=\"_ _278\"> </span>d) T<span class=\"_ _0\"></span>ransactions with k<span class=\"_ _0\"></span>ey manag<span class=\"_ _0\"></span>ement personnel<span class=\"_ _278\"> </span><table class=\"s w19f hf8\" id=\"_75558be3-e20e-4256-9a66-a26e728e0244\"><tr><td></td><td class=\"t m0 x397 h51 y219e ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219e ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y219f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">Short term benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a1 ff17 fs1b fc10 sc0 ls0 ws0\">3,22<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,201<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>752<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">Employ<span class=\"_ _0\"></span>ees\u2019 end-of-service benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a3 ff17 fs1b fc10 sc0 ls0 ws0\">409<span class=\"_ _0\"></span>,855<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">288,204<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f directors\u2019 f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a5 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y21a6 ff17 fs1b fc10 sc0 ls0 ws0\">4,598,884<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a7 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,806,32<span class=\"_ _0\"></span>9<span class=\"_ _278\"> </span></td></tr></table>e) Other related party tr<span class=\"_ _0\"></span>ansactions<span class=\"_ _278\"> </span><table class=\"s w115 hf6\" id=\"_af8f5e36-de4f-4437-8d73-61b7020f36db\"><tr><td></td><td class=\"t m0 x317 h51 y2181 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2181 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2182 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2182 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2183 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2184 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan Global In<span class=\"_ _0\"></span>vestment LL<span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2185 ff17 fs1b fc10 sc0 ls0 ws0\">284,401,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2184 ff1 fs1b fc3 sc0 ls0 ws0\">219<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>706<span class=\"_ _0\"></span>,697<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2186 ff1 fs1b fc3 sc0 ls0 ws0\">Movemen<span class=\"_ _0\"></span>t for the y<span class=\"_ _0\"></span>ear:<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2187 ff17 fs1b fc10 sc0 ls0 ws0\">226<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>6,921<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2188 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2189 ff1 fs1b fc3 sc0 ls0 ws0\">Opening<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y218a ff1 fs1b fc3 sc0 ls0 ws0\">Add: Draw<span class=\"_ _0\"></span>down during the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218b ff17 fs1b fc10 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,369<span class=\"_ _0\"></span>,659<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218a ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y218c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: R<span class=\"_ _0\"></span>epayments during the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218d ff17 fs1b fc10 sc0 ls0 ws0\">(152,359)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218c ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y218e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal Borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218f ff17 fs1b fc10 sc0 ls0 ws0\">295<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>794,221<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218e ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2190 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess:- Unamortised cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2191 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,392,981)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2190 ff1 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _5\"></span>,8<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>0,22<span class=\"_ _2\"></span>4)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2192 ff17 fs1b fc10 sc0 ls0 ws0\">284,401,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2193 ff1 fs1b fc3 sc0 ls0 ws0\">219<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>706<span class=\"_ _0\"></span>,697<span class=\"_ _278\"> </span></td></tr></table><table class=\"s w115 hfa\" id=\"_0bcb851b-35d1-4ad2-b663-1b7a7e747da9\"><tr><td></td><td class=\"t m0 x317 h51 y21b3 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y21b3 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y21b4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y21b4 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21b5 ff17 fs1b fc3 sc0 ls0 ws0\">Deposit (withdra<span class=\"_ _0\"></span>wn) / addition<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21b6 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21b7 ff17 fs1b fc3 sc0 ls0 ws0\">(48,453<span class=\"_ _0\"></span>,064)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21b6 ff1 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,663<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21b8 ff17 fs1b fc3 sc0 ls0 ws0\">Capitalization o<span class=\"_ _0\"></span>f borrowing cost<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21b9 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21ba ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>6,589<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21b9 ff1 fs1b fc3 sc0 ls0 ws0\">2,5<span class=\"_ _0\"></span>78,8<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21bb ff17 fs1b fc3 sc0 ls0 ws0\">Unamortised cost related t<span class=\"_ _5\"></span>o loan<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21bc ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21bd ff17 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _0\"></span>,689,845)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21bc ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>798,634)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21be ff17 fs1b fc3 sc0 ls0 ws0\">Acquisition of assets<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21bf ff1 fs1b fc3 sc0 ls0 ws0\">Ultimate par<span class=\"_ _5\"></span>ent company o<span class=\"_ _0\"></span>f the major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c0 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21bf ff1 fs1b fc3 sc0 ls0 ws0\">201,923<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c1 ff17 fs1b fc3 sc0 ls0 ws0\">Share of pro<span class=\"_ _0\"></span>fit<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c2 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c3 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c2 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>04,640<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c4 ff17 fs1b fc3 sc0 ls0 ws0\">Gain on disposal<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c5 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c6 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c5 ff1 fs1b fc3 sc0 ls0 ws0\">20,038<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c7 ff17 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c8 ff1 fs1b fc3 sc0 ls0 ws0\">Joint V<span class=\"_ _0\"></span>enture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c9 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c8 ff1 fs1b fc3 sc0 ls0 ws0\">431,26<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21ca ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21cc w1a8 hfb\"><div class=\"t m0 x21b h33 y21cb ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21cd ff17 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,600,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21ce ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21cf ff17 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21d1 w1a8 hfc\"><div class=\"t m0 x21b h33 y21d0 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21d2 ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,284,9<span class=\"_ _0\"></span>70<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21d3 ff1 fs1b fc3 sc0 ls0 ws0\">1,450<span class=\"_ _0\"></span>,321<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21d4 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21d5 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21d4 ff1 fs1b fc3 sc0 ls0 ws0\">1,000<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21d6 ff17 fs1b fc3 sc0 ls0 ws0\">Dev<span class=\"_ _0\"></span>elopment properties<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21d8 w1a8 hfd\"><div class=\"t m0 x21b h33 y21d7 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21d9 ff17 fs1b fc3 sc0 ls0 ws0\">(56<span class=\"_ _0\"></span>,295<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21da ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21db ff17 fs1b fc3 sc0 ls0 ws0\">Deferr<span class=\"_ _5\"></span>ed sales commission<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21dc ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of Major </td><td class=\"t m0 x317 h51 y21dd ff17 fs1b fc3 sc0 ls0 ws0\">(1,02<span class=\"_ _0\"></span>4,640)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21de ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21df ff1 fs1b fc3 sc0 ls0 ws0\">shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h51 y21e0 ff17 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21e1 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of Major </td><td class=\"t m0 x317 h51 y21e2 ff17 fs1b fc3 sc0 ls0 ws0\">(64,<span class=\"_ _1\"></span>794)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21e3 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21e4 ff1 fs1b fc3 sc0 ls0 ws0\">shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr></table><table class=\"s w1a9 hfe\" id=\"_ee6e5a87-8de7-4da1-af8c-dcd397a99ca5\"><tr><td></td><td class=\"t m0 x3a3 h51 y21e5 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21e5 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a3 h51 y21e6 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21e6 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y21e7 ff17 fs1b fc3 sc0 ls0 ws0\">Selling and mark<span class=\"_ _0\"></span>eting expenses<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21e9 w1a8 hff\"><div class=\"t m0 x21b h33 y21e8 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x3a3 h51 y21ea ff17 fs1b fc3 sc0 ls0 ws0\">(523,41<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21eb ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y21ec ff17 fs1b fc3 sc0 ls0 ws0\">Net finance (costs)/income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21ed ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21ee ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,232,342<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21ed ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21ef ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f0 ff17 fs1b fc3 sc0 ls0 ws0\">(1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21ef ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr></table>During the y<span class=\"_ _5\"></span>ear 2023<span class=\"_ _0\"></span>, the Group entered int<span class=\"_ _5\"></span>o rev<span class=\"_ _0\"></span>olving credit agreement o<span class=\"_ _5\"></span>f USD 200 million with the Ultimate par<span class=\"_ _5\"></span>ent company o<span class=\"_ _0\"></span>f the Major shareholder to finance the general corpora<span class=\"_ _5\"></span>te purposes o<span class=\"_ _5\"></span>f the Group. The amount is fully undrawn as a<span class=\"_ _0\"></span>t 31 December 2025 and the terms and conditions o<span class=\"_ _5\"></span>f any dra<span class=\"_ _0\"></span>wdown will be agreed when the<span class=\"_ _0\"></span>y occur<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span><table class=\"s w1a7 hf5\" id=\"_0b46bbf1-dd4c-4a6c-84cd-eddc8e4a6a41\"><tr><td></td><td class=\"t m0 x3a0 h51 y2176 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h61 y2176 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a0 h51 y2177 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h61 y2177 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y2178 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x3a2 h33 y2179 ff1 fs1b fc3 sc0 ls0 ws0\">Compass Project F<span class=\"_ _0\"></span>or Contracting LL<span class=\"_ _8\"></span>C<span class=\"_ _0\"></span>, UAE<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217a ff17 fs1b fc10 sc0 ls0 ws0\">92<span class=\"_ _0\"></span>4,29<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y2179 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y217b ff1 fs1b fc3 sc0 ls0 ws0\">Quara Holding<span class=\"_ _9\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217c ff17 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,1<span class=\"_ _5\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,201<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y217b ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y217d ff1 fs1b fc3 sc0 ls0 ws0\">Al T<span class=\"_ _0\"></span>ilal Housing Company<span class=\"_ _1\"></span>, K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217e ff17 fs1b fc10 sc0 ls0 ws0\">405<span class=\"_ _0\"></span>,275<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y217d ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a0 h51 y217f ff17 fs1b fc10 sc0 ls6e ws6b\">6,<span class=\"_ _9\"></span>476,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y2180 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,015<span class=\"_ _278\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "<div class=\"gs65\"><table class=\"s w19f hf7\" id=\"_f5505b38-a3be-4f12-ad14-62ca204fd23f\"><tr><td></td><td class=\"t m0 x397 h51 y2194 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2194 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2195 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y2195 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2196 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y2197 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan Global In<span class=\"_ _0\"></span>vestment LL<span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2198 ff17 fs1b fc10 sc0 ls0 ws0\">2,691,809<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2197 ff1 fs1b fc3 sc0 ls0 ws0\">2,804,659<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h35 y2199 ff37 fs1b fc3 sc0 ls0 ws0\">Ultimate paren<span class=\"_ _0\"></span>t company of major shar<span class=\"_ _5\"></span>eholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y219a ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan R<span class=\"_ _2\"></span>eal Estate De<span class=\"_ _5\"></span>velopment Compan<span class=\"_ _0\"></span>y<span class=\"_ _2\"></span>, K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 hb7 y219b ff17 fs35 fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y219c ff1 fs1b fc3 sc0 ls0 ws0\">56<span class=\"_ _5\"></span>,361<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y1f63 ff17 fs1b fc10 sc0 ls0 ws0\">2,691,809<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y219d ff1 fs1b fc3 sc0 ls0 ws0\">2,861,020<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs300\">1<span class=\"_ _1\"></span>7<span class=\"_ _de\"></span>. R<span class=\"_ _0\"></span>elat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ty transactions<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w1a7 hf5\" id=\"_0b46bbf1-dd4c-4a6c-84cd-eddc8e4a6a41\"><tr><td></td><td class=\"t m0 x3a0 h51 y2176 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h61 y2176 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a0 h51 y2177 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h61 y2177 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y2178 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x3a2 h33 y2179 ff1 fs1b fc3 sc0 ls0 ws0\">Compass Project F<span class=\"_ _0\"></span>or Contracting LL<span class=\"_ _8\"></span>C<span class=\"_ _0\"></span>, UAE<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217a ff17 fs1b fc10 sc0 ls0 ws0\">92<span class=\"_ _0\"></span>4,29<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y2179 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y217b ff1 fs1b fc3 sc0 ls0 ws0\">Quara Holding<span class=\"_ _9\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217c ff17 fs1b fc10 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,1<span class=\"_ _5\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,201<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y217b ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x3a2 h33 y217d ff1 fs1b fc3 sc0 ls0 ws0\">Al T<span class=\"_ _0\"></span>ilal Housing Company<span class=\"_ _1\"></span>, K<span class=\"_ _0\"></span>SA<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a0 h51 y217e ff17 fs1b fc10 sc0 ls0 ws0\">405<span class=\"_ _0\"></span>,275<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y217d ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a0 h51 y217f ff17 fs1b fc10 sc0 ls6e ws6b\">6,<span class=\"_ _9\"></span>476,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a1 h33 y2180 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,015<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs31d\">d) T<span class=\"_ _0\"></span>ransactions with k<span class=\"_ _0\"></span>ey manag<span class=\"_ _0\"></span>ement personnel<span class=\"_ _278\"> </span></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs31f\">a) Due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w19f hf8\" id=\"_75558be3-e20e-4256-9a66-a26e728e0244\"><tr><td></td><td class=\"t m0 x397 h51 y219e ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219e ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y219f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">Short term benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a1 ff17 fs1b fc10 sc0 ls0 ws0\">3,22<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,201<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>752<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">Employ<span class=\"_ _0\"></span>ees\u2019 end-of-service benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a3 ff17 fs1b fc10 sc0 ls0 ws0\">409<span class=\"_ _0\"></span>,855<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">288,204<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f directors\u2019 f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a5 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y21a6 ff17 fs1b fc10 sc0 ls0 ws0\">4,598,884<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a7 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,806,32<span class=\"_ _0\"></span>9<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs319\">e) Other related party tr<span class=\"_ _0\"></span>ansactions<span class=\"_ _278\"> </span></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs31b\">c) Due to relat<span class=\"_ _0\"></span>ed parties<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w19f hf9\" id=\"_f80caefe-bfa0-4e62-b185-e3938a31f174\"><tr><td></td><td class=\"t m0 x397 h51 y21a8 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y21a8 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y21a9 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y21a9 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21aa ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>oan (repaid)/receiv<span class=\"_ _0\"></span>ed<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21ab ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21ac ff17 fs1b fc10 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,369<span class=\"_ _0\"></span>,659<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21ab ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21ad ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21ae ff17 fs1b fc10 sc0 ls0 ws0\">(152,359)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 hb7 y21af ff17 fs35 fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21b0 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>oan repaymen<span class=\"_ _0\"></span>t/(provided)<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21b1 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21b2 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21b1 ff1 fs1b fc3 sc0 ls0 ws0\">2,150,98<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"gs65\"><table class=\"s w115 hf6\" id=\"_af8f5e36-de4f-4437-8d73-61b7020f36db\"><tr><td></td><td class=\"t m0 x317 h51 y2181 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2181 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2182 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2182 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2183 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2184 ff1 fs1b fc3 sc0 ls0 ws0\">Dar Al Arkan Global In<span class=\"_ _0\"></span>vestment LL<span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>, U<span class=\"_ _0\"></span>AE<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2185 ff17 fs1b fc10 sc0 ls0 ws0\">284,401,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2184 ff1 fs1b fc3 sc0 ls0 ws0\">219<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>706<span class=\"_ _0\"></span>,697<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2186 ff1 fs1b fc3 sc0 ls0 ws0\">Movemen<span class=\"_ _0\"></span>t for the y<span class=\"_ _0\"></span>ear:<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2187 ff17 fs1b fc10 sc0 ls0 ws0\">226<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>6,921<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2188 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2189 ff1 fs1b fc3 sc0 ls0 ws0\">Opening<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y218a ff1 fs1b fc3 sc0 ls0 ws0\">Add: Draw<span class=\"_ _0\"></span>down during the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218b ff17 fs1b fc10 sc0 ls0 ws0\">69<span class=\"_ _0\"></span>,369<span class=\"_ _0\"></span>,659<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218a ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y218c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess: R<span class=\"_ _0\"></span>epayments during the y<span class=\"_ _0\"></span>ear<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218d ff17 fs1b fc10 sc0 ls0 ws0\">(152,359)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218c ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y218e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal Borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y218f ff17 fs1b fc10 sc0 ls0 ws0\">295<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>794,221<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y218e ff1 fs1b fc3 sc0 ls0 ws0\">226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _5\"></span>,921<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2190 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess:- Unamortised cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2191 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,392,981)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2190 ff1 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _5\"></span>,8<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>0,22<span class=\"_ _2\"></span>4)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2192 ff17 fs1b fc10 sc0 ls0 ws0\">284,401,2<span class=\"_ _0\"></span>40<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2193 ff1 fs1b fc3 sc0 ls0 ws0\">219<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>706<span class=\"_ _0\"></span>,697<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs307\">On 1 September 202<span class=\"_ _2\"></span>4, the Group secured a financing f<span class=\"_ _0\"></span>acility of USD 32<span class=\"_ _0\"></span>5,000<span class=\"_ _0\"></span>,000 from its Major </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs308\">shareholder<span class=\"_ _8\"></span>. During the y<span class=\"_ _5\"></span>ear<span class=\"_ _8\"></span>, certain terms of the loan w<span class=\"_ _0\"></span>ere modified which includes increasing the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs309\">f<span class=\"_ _0\"></span>acility amount from USD 325<span class=\"_ _0\"></span>,000<span class=\"_ _0\"></span>,000 to USD 490,000<span class=\"_ _0\"></span>,000; decrease in inter<span class=\"_ _0\"></span>est rate from EIBOR<span class=\"_ _0\"></span>/SOFR </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs30a\">plus 2.95% to 2.5%; and ex<span class=\"_ _0\"></span>tending repayment period fr<span class=\"_ _0\"></span>om January 2028 to J<span class=\"_ _0\"></span>anuar<span class=\"_ _9\"></span>y 2029<span class=\"_ _0\"></span>. Manag<span class=\"_ _5\"></span>ement </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs30b\">assessed that the terms o<span class=\"_ _0\"></span>f loan are not considered t<span class=\"_ _0\"></span>o have been substantially modified.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs30c\">During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the Group has dra<span class=\"_ _0\"></span>wn USD 69,369<span class=\"_ _0\"></span>,65<span class=\"_ _0\"></span>9 (202<span class=\"_ _0\"></span>4: USD 226<span class=\"_ _5\"></span>,5<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>,921). During the year<span class=\"_ _1\"></span>, the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs30d\">Group repaid an amount o<span class=\"_ _0\"></span>f USD 152,359<span class=\"_ _0\"></span>. The amount o<span class=\"_ _5\"></span>f undra<span class=\"_ _5\"></span>wn f<span class=\"_ _0\"></span>acility as at 31 December 2025 stands </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs30e\">at USD 194,053<span class=\"_ _0\"></span>,420.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs310\">The Group ent<span class=\"_ _5\"></span>er<span class=\"_ _5\"></span>s into transac<span class=\"_ _5\"></span>tions with other entities tha<span class=\"_ _0\"></span>t fall within the definition o<span class=\"_ _0\"></span>f a related party </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs311\">as contained in IA<span class=\"_ _5\"></span>S 2<span class=\"_ _2\"></span>4, R<span class=\"_ _0\"></span>elated party disclosures. R<span class=\"_ _0\"></span>elated parties comprise entities under common </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs312\">owner<span class=\"_ _0\"></span>ship and/or common managemen<span class=\"_ _0\"></span>t and control; their partners and k<span class=\"_ _0\"></span>ey management per<span class=\"_ _0\"></span>sonnel. </div><div class=\"t m0 h61 ff7 fs1b fc3 sc0 ls0 ws0 gs314\">These balances are unsecured, int<span class=\"_ _5\"></span>erest free and repa<span class=\"_ _0\"></span>yable on demand.<span class=\"_ _278\"> </span></div><div class=\"t m0 h49 ff17 fsa fc3 sc0 ls0 ws0 gs315\">b) L<span class=\"_ _0\"></span>oan from a related party<span class=\"_ _278\"> </span></div><div class=\"t m0 h61 ff7 fs1b fc3 sc0 ls0 ws0 gs317\">These balances are unsecured, int<span class=\"_ _5\"></span>erest free and are repa<span class=\"_ _0\"></span>yable on demand.<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w115 hfa\" id=\"_0bcb851b-35d1-4ad2-b663-1b7a7e747da9\"><tr><td></td><td class=\"t m0 x317 h51 y21b3 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y21b3 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y21b4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y21b4 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21b5 ff17 fs1b fc3 sc0 ls0 ws0\">Deposit (withdra<span class=\"_ _0\"></span>wn) / addition<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21b6 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21b7 ff17 fs1b fc3 sc0 ls0 ws0\">(48,453<span class=\"_ _0\"></span>,064)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21b6 ff1 fs1b fc3 sc0 ls0 ws0\">25<span class=\"_ _0\"></span>,663<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21b8 ff17 fs1b fc3 sc0 ls0 ws0\">Capitalization o<span class=\"_ _0\"></span>f borrowing cost<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21b9 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21ba ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>6,589<span class=\"_ _0\"></span>,49<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21b9 ff1 fs1b fc3 sc0 ls0 ws0\">2,5<span class=\"_ _0\"></span>78,8<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21bb ff17 fs1b fc3 sc0 ls0 ws0\">Unamortised cost related t<span class=\"_ _5\"></span>o loan<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21bc ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21bd ff17 fs1b fc3 sc0 ls0 ws0\">(6<span class=\"_ _0\"></span>,689,845)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21bc ff1 fs1b fc3 sc0 ls0 ws0\">(7<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>798,634)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21be ff17 fs1b fc3 sc0 ls0 ws0\">Acquisition of assets<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21bf ff1 fs1b fc3 sc0 ls0 ws0\">Ultimate par<span class=\"_ _5\"></span>ent company o<span class=\"_ _0\"></span>f the major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c0 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21bf ff1 fs1b fc3 sc0 ls0 ws0\">201,923<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c1 ff17 fs1b fc3 sc0 ls0 ws0\">Share of pro<span class=\"_ _0\"></span>fit<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c2 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c3 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c2 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>04,640<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c4 ff17 fs1b fc3 sc0 ls0 ws0\">Gain on disposal<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c5 ff1 fs1b fc3 sc0 ls0 ws0\">Joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c6 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c5 ff1 fs1b fc3 sc0 ls0 ws0\">20,038<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21c7 ff17 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21c8 ff1 fs1b fc3 sc0 ls0 ws0\">Joint V<span class=\"_ _0\"></span>enture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21c9 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21c8 ff1 fs1b fc3 sc0 ls0 ws0\">431,26<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21ca ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21cc w1a8 hfb\"><div class=\"t m0 x21b h33 y21cb ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21cd ff17 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,600,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21ce ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21cf ff17 fs1b fc3 sc0 ls0 ws0\">Other income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21d1 w1a8 hfc\"><div class=\"t m0 x21b h33 y21d0 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21d2 ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,284,9<span class=\"_ _0\"></span>70<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21d3 ff1 fs1b fc3 sc0 ls0 ws0\">1,450<span class=\"_ _0\"></span>,321<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21d4 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y21d5 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21d4 ff1 fs1b fc3 sc0 ls0 ws0\">1,000<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21d6 ff17 fs1b fc3 sc0 ls0 ws0\">Dev<span class=\"_ _0\"></span>elopment properties<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21d8 w1a8 hfd\"><div class=\"t m0 x21b h33 y21d7 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x317 h51 y21d9 ff17 fs1b fc3 sc0 ls0 ws0\">(56<span class=\"_ _0\"></span>,295<span class=\"_ _0\"></span>,67<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21da ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y21db ff17 fs1b fc3 sc0 ls0 ws0\">Deferr<span class=\"_ _5\"></span>ed sales commission<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21dc ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of Major </td><td class=\"t m0 x317 h51 y21dd ff17 fs1b fc3 sc0 ls0 ws0\">(1,02<span class=\"_ _0\"></span>4,640)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21de ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21df ff1 fs1b fc3 sc0 ls0 ws0\">shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h51 y21e0 ff17 fs1b fc3 sc0 ls0 ws0\">General and administrativ<span class=\"_ _0\"></span>e expenses<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y21e1 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of Major </td><td class=\"t m0 x317 h51 y21e2 ff17 fs1b fc3 sc0 ls0 ws0\">(64,<span class=\"_ _1\"></span>794)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y21e3 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y21e4 ff1 fs1b fc3 sc0 ls0 ws0\">shareholder<span class=\"_ _278\"> </span></td><td></td><td></td></tr></table></div><div class=\"gs65\"><table class=\"s w1a9 hfe\" id=\"_ee6e5a87-8de7-4da1-af8c-dcd397a99ca5\"><tr><td></td><td class=\"t m0 x3a3 h51 y21e5 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21e5 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a3 h51 y21e6 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21e6 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y21e7 ff17 fs1b fc3 sc0 ls0 ws0\">Selling and mark<span class=\"_ _0\"></span>eting expenses<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"c x23a y21e9 w1a8 hff\"><div class=\"t m0 x21b h33 y21e8 ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control o<span class=\"_ _0\"></span>f Ultimate parent compan<span class=\"_ _0\"></span>y of<span class=\"_ _278\"> </span></div><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x3a3 h51 y21ea ff17 fs1b fc3 sc0 ls0 ws0\">(523,41<span class=\"_ _0\"></span>6)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21eb ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y21ec ff17 fs1b fc3 sc0 ls0 ws0\">Net finance (costs)/income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y21ed ff1 fs1b fc3 sc0 ls0 ws0\">Entity under common control<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21ee ff17 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,232,342<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21ed ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21ef ff1 fs1b fc3 sc0 ls0 ws0\">Major shareholder<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f0 ff17 fs1b fc3 sc0 ls0 ws0\">(1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21ef ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs321\">During the y<span class=\"_ _5\"></span>ear 2023<span class=\"_ _0\"></span>, the Group entered int<span class=\"_ _5\"></span>o rev<span class=\"_ _0\"></span>olving credit agreement o<span class=\"_ _5\"></span>f USD 200 million with the Ultimate par<span class=\"_ _5\"></span>ent </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs322\">company o<span class=\"_ _0\"></span>f the Major shareholder to finance the general corpora<span class=\"_ _5\"></span>te purposes o<span class=\"_ _5\"></span>f the Group. The amount is fully </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs323\">undrawn as a<span class=\"_ _0\"></span>t 31 December 2025 and the terms and conditions o<span class=\"_ _5\"></span>f any dra<span class=\"_ _0\"></span>wdown will be agreed when the<span class=\"_ _0\"></span>y occur<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "d) T<span class=\"_ _0\"></span>ransactions with k<span class=\"_ _0\"></span>ey manag<span class=\"_ _0\"></span>ement personnel<span class=\"_ _278\"> </span><table class=\"s w19f hf8\" id=\"_75558be3-e20e-4256-9a66-a26e728e0244\"><tr><td></td><td class=\"t m0 x397 h51 y219e ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219e ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y219f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h61 y219f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">Short term benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a1 ff17 fs1b fc10 sc0 ls0 ws0\">3,22<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,201<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a0 ff1 fs1b fc3 sc0 ls0 ws0\">2,590<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>752<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">Employ<span class=\"_ _0\"></span>ees\u2019 end-of-service benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a3 ff17 fs1b fc10 sc0 ls0 ws0\">409<span class=\"_ _0\"></span>,855<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a2 ff1 fs1b fc3 sc0 ls0 ws0\">288,204<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f directors\u2019 f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y21a5 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a4 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y21a6 ff17 fs1b fc10 sc0 ls0 ws0\">4,598,884<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y21a7 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,806,32<span class=\"_ _0\"></span>9<span class=\"_ _278\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs326\">1<span class=\"_ _0\"></span>8. Income ta<span class=\"_ _5\"></span>x<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs327\">T<span class=\"_ _1\"></span>ax expense represents the sum o<span class=\"_ _0\"></span>f current income tax and def<span class=\"_ _0\"></span>erred tax. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs328\">Current income tax is measur<span class=\"_ _0\"></span>ed at the amount expected t<span class=\"_ _0\"></span>o be paid to the taxa<span class=\"_ _0\"></span>tion authorities. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs329\">The Group recogniz<span class=\"_ _0\"></span>es def<span class=\"_ _5\"></span>erred tax assets only t<span class=\"_ _0\"></span>o the extent tha<span class=\"_ _5\"></span>t it is probable that fut<span class=\"_ _0\"></span>ure taxable pro<span class=\"_ _0\"></span>fit </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32a\">will be av<span class=\"_ _0\"></span>ailable against which the carried f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>war<span class=\"_ _5\"></span>d tax losses and the deductible temporary diff<span class=\"_ _0\"></span>erences </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32b\">can be utilised. Some tax losses remain unrecogniz<span class=\"_ _0\"></span>ed due to uncertainty in recov<span class=\"_ _0\"></span>erability<span class=\"_ _8\"></span>. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32c\">Def<span class=\"_ _0\"></span>erred tax assets and liabilities are measured on an undiscoun<span class=\"_ _0\"></span>ted basis at the tax rat<span class=\"_ _0\"></span>es that are </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32d\">expected t<span class=\"_ _0\"></span>o apply when the asset is realised or the liability is settled, based on tax rat<span class=\"_ _0\"></span>es and tax laws </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32e\">enacted or substantiv<span class=\"_ _0\"></span>ely enacted at the balance sheet dat<span class=\"_ _0\"></span>e. </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs32f\">The total tax e<span class=\"_ _0\"></span>xpense for the y<span class=\"_ _0\"></span>ear are as f<span class=\"_ _0\"></span>ollows: </div><div class=\"gs330\"><table class=\"s w1a9 h100\" id=\"_267d6b1c-7fd8-48e4-9cb3-e311ce21b918\"><tr><td></td><td class=\"t m0 x3a3 h51 y21f1 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f1 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a3 h51 y21f2 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">Current tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,315,3<span class=\"_ _0\"></span>23<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">2,861,638<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax expense/ (credit)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f6 ff17 fs1b fc3 sc0 ls0 ws0\">654,551<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,665,32<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f7 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal expense f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f8 ff17 fs1b fc17 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f9 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h51 ff17 fs1b fc3 sc0 ls0 ws0 gs331\">Deferr<span class=\"_ _5\"></span>ed tax<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs332\">The mov<span class=\"_ _5\"></span>ements o<span class=\"_ _0\"></span>f deferred ta<span class=\"_ _5\"></span>x assets and liabilities are as f<span class=\"_ _0\"></span>ollows.<span class=\"_ _278\"> </span></div><div class=\"gs333\"><table class=\"s w1aa h101\" id=\"_9421a307-23d6-43e0-99c8-4cbdcd33f59b\"><tr><td class=\"c n x23a y21fa w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a6 y21fb w1ac hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fb w1ad hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a9 h51 y21fd ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></td><td class=\"t m0 x3aa h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3ab y21fe w1ae hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ac y21fe w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fe w1af hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _5\"></span>,81<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21ff ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3a6 y1f01 w1b0 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y1f01 w1b1 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _0\"></span>,818)<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"gs65\"><table class=\"s w1b2 h102\" id=\"_fcb6df80-a6d2-4928-84b3-a79e79a86ff1\"><tr><td class=\"c n x3ad y2200 w1b3 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ae y2201 w1b4 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2201 w1b5 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2203 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2205 ff17 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2206 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3ae y1f01 w1b6 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y1f01 w1b7 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"gs65\"><table class=\"s w115 h103\" id=\"_c13fddcd-5237-42c7-90bc-a66d068cb069\"><tr><td class=\"t m0 x287 h51 y2208 ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>econciliation of eff<span class=\"_ _0\"></span>ective tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2209 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2209 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y220a ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y220a ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220b ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y220c ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>12,<span class=\"_ _8\"></span>754,93<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220d ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,109<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax at UK statut<span class=\"_ _5\"></span>ory rate (2<span class=\"_ _0\"></span>5%) </td><td class=\"t m0 x317 h51 y220f ff17 fs1b fc10 sc0 ls0 ws0\">28,1<span class=\"_ _0\"></span>88,<span class=\"_ _1\"></span>73<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,527<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>72 </td></tr><tr><td class=\"t m0 x287 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffect o<span class=\"_ _0\"></span>f differ<span class=\"_ _0\"></span>ent tax rates in ov<span class=\"_ _0\"></span>erseas jurisdictions </td><td class=\"t m0 x317 h51 y2211 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,169) </td><td class=\"t m0 x318 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>77<span class=\"_ _2\"></span>4,27<span class=\"_ _0\"></span>0) </td></tr><tr><td class=\"t m0 x287 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognition of pr<span class=\"_ _0\"></span>eviously unrecognised tax losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2213 ff17 fs1b fc10 sc0 ls0 ws0\">(1,1<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>,<span class=\"_ _1\"></span>72<span class=\"_ _0\"></span>5)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">(1,<span class=\"_ _1\"></span>721<span class=\"_ _0\"></span>,315) </td></tr><tr><td class=\"t m0 x287 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\">Withholding tax<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2215 ff17 fs1b fc10 sc0 ls0 ws0\">895<span class=\"_ _0\"></span>,340</td><td class=\"t m0 x318 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\"> 942,00<span class=\"_ _5\"></span>7 </td></tr><tr><td class=\"t m0 x287 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\">Non-deductible expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2217 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>18</td><td class=\"t m0 x318 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>35,065 </td></tr><tr><td class=\"t m0 x287 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\">Current y<span class=\"_ _0\"></span>ear losses for which no def<span class=\"_ _0\"></span>erred tax asset is reco<span class=\"_ _5\"></span>gnised*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2219 ff17 fs1b fc10 sc0 ls0 ws0\">46<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,834</td><td class=\"t m0 x318 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>42,190 </td></tr><tr><td class=\"t m0 x287 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact on trans<span class=\"_ _0\"></span>fer of gr<span class=\"_ _0\"></span>oup losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221b ff17 fs1b fc3 sc0 ls0 ws0\">-</td><td class=\"t m0 x318 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\"> 90,601 </td></tr><tr><td class=\"t m0 x287 h33 y221c ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact in respect o<span class=\"_ _5\"></span>f transitional provisions*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221d ff17 fs1b fc10 sc0 ls0 ws0\">(2,<span class=\"_ _1\"></span>758,27<span class=\"_ _1\"></span>4)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y221e ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y221f ff1 fs1b fc3 sc0 ls0 ws0\">Other reconciling items<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2220 ff17 fs1b fc10 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,984)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2221 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,340)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x31a y2222 w1b8 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal tax e<span class=\"_ _5\"></span>xpense<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2222 w1b9 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2223 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3b0 y2224 w1ba hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>ective tax r<span class=\"_ _5\"></span>ate (E<span class=\"_ _0\"></span>TR)<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2224 w1bb hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>.62%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2225 ff1 fs1b fc3 sc0 ls0 ws0\">-5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70%<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs339\">The Company\u2019<span class=\"_ _2\"></span>s effectiv<span class=\"_ _0\"></span>e tax rate f<span class=\"_ _0\"></span>or the year is 10<span class=\"_ _0\"></span>.62%, compared to -5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70% in the 202<span class=\"_ _0\"></span>4. The increase in the </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33a\">eff<span class=\"_ _0\"></span>ective tax rat<span class=\"_ _0\"></span>e is primarily driven by the generation o<span class=\"_ _0\"></span>f taxable pro<span class=\"_ _0\"></span>fits across the Group\u2019<span class=\"_ _0\"></span>s operating jurisdic<span class=\"_ _5\"></span>tions, </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33b\">including Oman, the United Arab Emira<span class=\"_ _0\"></span>tes, Qatar<span class=\"_ _2\"></span>, and the Kingdom o<span class=\"_ _0\"></span>f Saudi Arabia.<span class=\"_ _278\"> </span></div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33c\">*During the y<span class=\"_ _5\"></span>ear<span class=\"_ _8\"></span>, the Group revised its estimat<span class=\"_ _0\"></span>e of income tax provision rela<span class=\"_ _0\"></span>ting to the prior year<span class=\"_ _8\"></span>, f<span class=\"_ _0\"></span>ollowing </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33d\">clarifications issued by the U<span class=\"_ _0\"></span>AE F<span class=\"_ _0\"></span>ederal T<span class=\"_ _2\"></span>ax Authority re<span class=\"_ _0\"></span>garding the application of the v<span class=\"_ _0\"></span>aluation method under the </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33e\">transitional rules prescribed in Ministerial Decision No. 120 o<span class=\"_ _0\"></span>f 2023 on the disposal of qualifying immov<span class=\"_ _0\"></span>able property </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs33f\">by real esta<span class=\"_ _0\"></span>te developer<span class=\"_ _0\"></span>s. The clarification resulted in a reduction in the income tax e<span class=\"_ _0\"></span>xpense previously recognised </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs340\">f<span class=\"_ _0\"></span>or the prior year<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 h61 ff7 fs1b fc3 sc0 ls0 ws0 gs341\">Global Minimum T<span class=\"_ _2\"></span>op-up T<span class=\"_ _8\"></span>ax<span class=\"_ _278\"> </span></div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs342\">The OECD\u2019<span class=\"_ _2\"></span>s Pillar II global minimum tax, based on the Global Anti-Base Erosion (GloBE) Model R<span class=\"_ _0\"></span>ules, is not e<span class=\"_ _0\"></span>xpected </div><div class=\"t m0 h33 ff1 fs1b fc3 sc0 ls0 ws0 gs343\">to ha<span class=\"_ _0\"></span>ve an impact on the Group, as the Group\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _5\"></span>otal re<span class=\"_ _0\"></span>venue is less than Euro 750 million.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "1<span class=\"_ _0\"></span>8. Income ta<span class=\"_ _5\"></span>x<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span>T<span class=\"_ _1\"></span>ax expense represents the sum o<span class=\"_ _0\"></span>f current income tax and def<span class=\"_ _0\"></span>erred tax. Current income tax is measur<span class=\"_ _0\"></span>ed at the amount expected t<span class=\"_ _0\"></span>o be paid to the taxa<span class=\"_ _0\"></span>tion authorities. The Group recogniz<span class=\"_ _0\"></span>es def<span class=\"_ _5\"></span>erred tax assets only t<span class=\"_ _0\"></span>o the extent tha<span class=\"_ _5\"></span>t it is probable that fut<span class=\"_ _0\"></span>ure taxable pro<span class=\"_ _0\"></span>fit will be av<span class=\"_ _0\"></span>ailable against which the carried f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>war<span class=\"_ _5\"></span>d tax losses and the deductible temporary diff<span class=\"_ _0\"></span>erences can be utilised. Some tax losses remain unrecogniz<span class=\"_ _0\"></span>ed due to uncertainty in recov<span class=\"_ _0\"></span>erability<span class=\"_ _8\"></span>. Def<span class=\"_ _0\"></span>erred tax assets and liabilities are measured on an undiscoun<span class=\"_ _0\"></span>ted basis at the tax rat<span class=\"_ _0\"></span>es that are expected t<span class=\"_ _0\"></span>o apply when the asset is realised or the liability is settled, based on tax rat<span class=\"_ _0\"></span>es and tax laws enacted or substantiv<span class=\"_ _0\"></span>ely enacted at the balance sheet dat<span class=\"_ _0\"></span>e. The total tax e<span class=\"_ _0\"></span>xpense for the y<span class=\"_ _0\"></span>ear are as f<span class=\"_ _0\"></span>ollows: <table class=\"s w1a9 h100\" id=\"_267d6b1c-7fd8-48e4-9cb3-e311ce21b918\"><tr><td></td><td class=\"t m0 x3a3 h51 y21f1 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f1 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a3 h51 y21f2 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">Current tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,315,3<span class=\"_ _0\"></span>23<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">2,861,638<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax expense/ (credit)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f6 ff17 fs1b fc3 sc0 ls0 ws0\">654,551<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,665,32<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f7 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal expense f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f8 ff17 fs1b fc17 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f9 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr></table>Deferr<span class=\"_ _5\"></span>ed tax<span class=\"_ _278\"> </span>The mov<span class=\"_ _5\"></span>ements o<span class=\"_ _0\"></span>f deferred ta<span class=\"_ _5\"></span>x assets and liabilities are as f<span class=\"_ _0\"></span>ollows.<span class=\"_ _278\"> </span><table class=\"s w1aa h101\" id=\"_9421a307-23d6-43e0-99c8-4cbdcd33f59b\"><tr><td class=\"c n x23a y21fa w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a6 y21fb w1ac hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fb w1ad hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a9 h51 y21fd ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></td><td class=\"t m0 x3aa h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3ab y21fe w1ae hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ac y21fe w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fe w1af hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _5\"></span>,81<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21ff ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3a6 y1f01 w1b0 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y1f01 w1b1 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _0\"></span>,818)<span class=\"_ _278\"> </span></div></td></tr></table><table class=\"s w1b2 h102\" id=\"_fcb6df80-a6d2-4928-84b3-a79e79a86ff1\"><tr><td class=\"c n x3ad y2200 w1b3 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ae y2201 w1b4 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2201 w1b5 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2203 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2205 ff17 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2206 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3ae y1f01 w1b6 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y1f01 w1b7 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></div></td></tr></table><table class=\"s w115 h103\" id=\"_c13fddcd-5237-42c7-90bc-a66d068cb069\"><tr><td class=\"t m0 x287 h51 y2208 ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>econciliation of eff<span class=\"_ _0\"></span>ective tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2209 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2209 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y220a ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y220a ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220b ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y220c ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>12,<span class=\"_ _8\"></span>754,93<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220d ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,109<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax at UK statut<span class=\"_ _5\"></span>ory rate (2<span class=\"_ _0\"></span>5%) </td><td class=\"t m0 x317 h51 y220f ff17 fs1b fc10 sc0 ls0 ws0\">28,1<span class=\"_ _0\"></span>88,<span class=\"_ _1\"></span>73<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,527<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>72 </td></tr><tr><td class=\"t m0 x287 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffect o<span class=\"_ _0\"></span>f differ<span class=\"_ _0\"></span>ent tax rates in ov<span class=\"_ _0\"></span>erseas jurisdictions </td><td class=\"t m0 x317 h51 y2211 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,169) </td><td class=\"t m0 x318 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>77<span class=\"_ _2\"></span>4,27<span class=\"_ _0\"></span>0) </td></tr><tr><td class=\"t m0 x287 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognition of pr<span class=\"_ _0\"></span>eviously unrecognised tax losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2213 ff17 fs1b fc10 sc0 ls0 ws0\">(1,1<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>,<span class=\"_ _1\"></span>72<span class=\"_ _0\"></span>5)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">(1,<span class=\"_ _1\"></span>721<span class=\"_ _0\"></span>,315) </td></tr><tr><td class=\"t m0 x287 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\">Withholding tax<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2215 ff17 fs1b fc10 sc0 ls0 ws0\">895<span class=\"_ _0\"></span>,340</td><td class=\"t m0 x318 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\"> 942,00<span class=\"_ _5\"></span>7 </td></tr><tr><td class=\"t m0 x287 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\">Non-deductible expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2217 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>18</td><td class=\"t m0 x318 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>35,065 </td></tr><tr><td class=\"t m0 x287 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\">Current y<span class=\"_ _0\"></span>ear losses for which no def<span class=\"_ _0\"></span>erred tax asset is reco<span class=\"_ _5\"></span>gnised*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2219 ff17 fs1b fc10 sc0 ls0 ws0\">46<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,834</td><td class=\"t m0 x318 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>42,190 </td></tr><tr><td class=\"t m0 x287 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact on trans<span class=\"_ _0\"></span>fer of gr<span class=\"_ _0\"></span>oup losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221b ff17 fs1b fc3 sc0 ls0 ws0\">-</td><td class=\"t m0 x318 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\"> 90,601 </td></tr><tr><td class=\"t m0 x287 h33 y221c ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact in respect o<span class=\"_ _5\"></span>f transitional provisions*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221d ff17 fs1b fc10 sc0 ls0 ws0\">(2,<span class=\"_ _1\"></span>758,27<span class=\"_ _1\"></span>4)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y221e ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y221f ff1 fs1b fc3 sc0 ls0 ws0\">Other reconciling items<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2220 ff17 fs1b fc10 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,984)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2221 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,340)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x31a y2222 w1b8 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal tax e<span class=\"_ _5\"></span>xpense<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2222 w1b9 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2223 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3b0 y2224 w1ba hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>ective tax r<span class=\"_ _5\"></span>ate (E<span class=\"_ _0\"></span>TR)<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2224 w1bb hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>.62%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2225 ff1 fs1b fc3 sc0 ls0 ws0\">-5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70%<span class=\"_ _278\"> </span></td></tr></table>The Company\u2019<span class=\"_ _2\"></span>s effectiv<span class=\"_ _0\"></span>e tax rate f<span class=\"_ _0\"></span>or the year is 10<span class=\"_ _0\"></span>.62%, compared to -5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70% in the 202<span class=\"_ _0\"></span>4. The increase in the eff<span class=\"_ _0\"></span>ective tax rat<span class=\"_ _0\"></span>e is primarily driven by the generation o<span class=\"_ _0\"></span>f taxable pro<span class=\"_ _0\"></span>fits across the Group\u2019<span class=\"_ _0\"></span>s operating jurisdic<span class=\"_ _5\"></span>tions, including Oman, the United Arab Emira<span class=\"_ _0\"></span>tes, Qatar<span class=\"_ _2\"></span>, and the Kingdom o<span class=\"_ _0\"></span>f Saudi Arabia.<span class=\"_ _278\"> </span>*During the y<span class=\"_ _5\"></span>ear<span class=\"_ _8\"></span>, the Group revised its estimat<span class=\"_ _0\"></span>e of income tax provision rela<span class=\"_ _0\"></span>ting to the prior year<span class=\"_ _8\"></span>, f<span class=\"_ _0\"></span>ollowing clarifications issued by the U<span class=\"_ _0\"></span>AE F<span class=\"_ _0\"></span>ederal T<span class=\"_ _2\"></span>ax Authority re<span class=\"_ _0\"></span>garding the application of the v<span class=\"_ _0\"></span>aluation method under the transitional rules prescribed in Ministerial Decision No. 120 o<span class=\"_ _0\"></span>f 2023 on the disposal of qualifying immov<span class=\"_ _0\"></span>able property by real esta<span class=\"_ _0\"></span>te developer<span class=\"_ _0\"></span>s. The clarification resulted in a reduction in the income tax e<span class=\"_ _0\"></span>xpense previously recognised f<span class=\"_ _0\"></span>or the prior year<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span>Global Minimum T<span class=\"_ _2\"></span>op-up T<span class=\"_ _8\"></span>ax<span class=\"_ _278\"> </span>The OECD\u2019<span class=\"_ _2\"></span>s Pillar II global minimum tax, based on the Global Anti-Base Erosion (GloBE) Model R<span class=\"_ _0\"></span>ules, is not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve an impact on the Group, as the Group\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _5\"></span>otal re<span class=\"_ _0\"></span>venue is less than Euro 750 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "1<span class=\"_ _0\"></span>8. Income ta<span class=\"_ _5\"></span>x<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span>T<span class=\"_ _1\"></span>ax expense represents the sum o<span class=\"_ _0\"></span>f current income tax and def<span class=\"_ _0\"></span>erred tax. Current income tax is measur<span class=\"_ _0\"></span>ed at the amount expected t<span class=\"_ _0\"></span>o be paid to the taxa<span class=\"_ _0\"></span>tion authorities. The Group recogniz<span class=\"_ _0\"></span>es def<span class=\"_ _5\"></span>erred tax assets only t<span class=\"_ _0\"></span>o the extent tha<span class=\"_ _5\"></span>t it is probable that fut<span class=\"_ _0\"></span>ure taxable pro<span class=\"_ _0\"></span>fit will be av<span class=\"_ _0\"></span>ailable against which the carried f<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>war<span class=\"_ _5\"></span>d tax losses and the deductible temporary diff<span class=\"_ _0\"></span>erences can be utilised. Some tax losses remain unrecogniz<span class=\"_ _0\"></span>ed due to uncertainty in recov<span class=\"_ _0\"></span>erability<span class=\"_ _8\"></span>. Def<span class=\"_ _0\"></span>erred tax assets and liabilities are measured on an undiscoun<span class=\"_ _0\"></span>ted basis at the tax rat<span class=\"_ _0\"></span>es that are expected t<span class=\"_ _0\"></span>o apply when the asset is realised or the liability is settled, based on tax rat<span class=\"_ _0\"></span>es and tax laws enacted or substantiv<span class=\"_ _0\"></span>ely enacted at the balance sheet dat<span class=\"_ _0\"></span>e. The total tax e<span class=\"_ _0\"></span>xpense for the y<span class=\"_ _0\"></span>ear are as f<span class=\"_ _0\"></span>ollows: <table class=\"s w1a9 h100\" id=\"_267d6b1c-7fd8-48e4-9cb3-e311ce21b918\"><tr><td></td><td class=\"t m0 x3a3 h51 y21f1 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f1 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3a3 h51 y21f2 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h61 y21f2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">Current tax e<span class=\"_ _0\"></span>xpense<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f4 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,315,3<span class=\"_ _0\"></span>23<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f3 ff1 fs1b fc3 sc0 ls0 ws0\">2,861,638<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax expense/ (credit)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f6 ff17 fs1b fc3 sc0 ls0 ws0\">654,551<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f5 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,665,32<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y21f7 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal expense f<span class=\"_ _0\"></span>or the year<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y21f8 ff17 fs1b fc17 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h33 y21f9 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr></table>Deferr<span class=\"_ _5\"></span>ed tax<span class=\"_ _278\"> </span>The mov<span class=\"_ _5\"></span>ements o<span class=\"_ _0\"></span>f deferred ta<span class=\"_ _5\"></span>x assets and liabilities are as f<span class=\"_ _0\"></span>ollows.<span class=\"_ _278\"> </span><table class=\"s w1aa h101\" id=\"_9421a307-23d6-43e0-99c8-4cbdcd33f59b\"><tr><td class=\"c n x23a y21fa w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a6 y21fb w1ac hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fb w1ad hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a9 h51 y21fd ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></td><td class=\"t m0 x3aa h33 y21fc ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3ab y21fe w1ae hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ac y21fe w134 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y21fe w1af hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _5\"></span>,81<span class=\"_ _0\"></span>8)<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x3a8 h33 y21ff ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3a6 y1f01 w1b0 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,369<span class=\"_ _278\"> </span></div></td><td class=\"c n x3a7 y1f01 w1b1 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(126<span class=\"_ _0\"></span>,818)<span class=\"_ _278\"> </span></div></td></tr></table><table class=\"s w1b2 h102\" id=\"_fcb6df80-a6d2-4928-84b3-a79e79a86ff1\"><tr><td class=\"c n x3ad y2200 w1b3 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ae y2201 w1b4 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax asset<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2201 w1b5 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">Def<span class=\"_ _0\"></span>erred tax liability<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax losses carried forw<span class=\"_ _5\"></span>ard<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2203 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2202 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">Other temporary diff<span class=\"_ _0\"></span>erences<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2205 ff17 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2204 ff1 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2206 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal<span class=\"_ _278\"> </span></td><td class=\"c n x3ae y1f01 w1b6 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">(3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y1f01 w1b7 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,159<span class=\"_ _278\"> </span></div></td></tr></table><table class=\"s w115 h103\" id=\"_c13fddcd-5237-42c7-90bc-a66d068cb069\"><tr><td class=\"t m0 x287 h51 y2208 ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>econciliation of eff<span class=\"_ _0\"></span>ective tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2209 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2209 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y220a ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y220a ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220b ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit bef<span class=\"_ _0\"></span>ore tax<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y220c ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>12,<span class=\"_ _8\"></span>754,93<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220d ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,109<span class=\"_ _0\"></span>,48<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax at UK statut<span class=\"_ _5\"></span>ory rate (2<span class=\"_ _0\"></span>5%) </td><td class=\"t m0 x317 h51 y220f ff17 fs1b fc10 sc0 ls0 ws0\">28,1<span class=\"_ _0\"></span>88,<span class=\"_ _1\"></span>73<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y220e ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,527<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>72 </td></tr><tr><td class=\"t m0 x287 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">E<span class=\"_ _0\"></span>ffect o<span class=\"_ _0\"></span>f differ<span class=\"_ _0\"></span>ent tax rates in ov<span class=\"_ _0\"></span>erseas jurisdictions </td><td class=\"t m0 x317 h51 y2211 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,8<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,169) </td><td class=\"t m0 x318 h33 y2210 ff1 fs1b fc3 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>77<span class=\"_ _2\"></span>4,27<span class=\"_ _0\"></span>0) </td></tr><tr><td class=\"t m0 x287 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>ecognition of pr<span class=\"_ _0\"></span>eviously unrecognised tax losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2213 ff17 fs1b fc10 sc0 ls0 ws0\">(1,1<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _8\"></span>,<span class=\"_ _1\"></span>72<span class=\"_ _0\"></span>5)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2212 ff1 fs1b fc3 sc0 ls0 ws0\">(1,<span class=\"_ _1\"></span>721<span class=\"_ _0\"></span>,315) </td></tr><tr><td class=\"t m0 x287 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\">Withholding tax<span class=\"_ _0\"></span>es<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2215 ff17 fs1b fc10 sc0 ls0 ws0\">895<span class=\"_ _0\"></span>,340</td><td class=\"t m0 x318 h33 y2214 ff1 fs1b fc3 sc0 ls0 ws0\"> 942,00<span class=\"_ _5\"></span>7 </td></tr><tr><td class=\"t m0 x287 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\">Non-deductible expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2217 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>18</td><td class=\"t m0 x318 h33 y2216 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>35,065 </td></tr><tr><td class=\"t m0 x287 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\">Current y<span class=\"_ _0\"></span>ear losses for which no def<span class=\"_ _0\"></span>erred tax asset is reco<span class=\"_ _5\"></span>gnised*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2219 ff17 fs1b fc10 sc0 ls0 ws0\">46<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,834</td><td class=\"t m0 x318 h33 y2218 ff1 fs1b fc3 sc0 ls0 ws0\"> 1<span class=\"_ _0\"></span>42,190 </td></tr><tr><td class=\"t m0 x287 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact on trans<span class=\"_ _0\"></span>fer of gr<span class=\"_ _0\"></span>oup losses<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221b ff17 fs1b fc3 sc0 ls0 ws0\">-</td><td class=\"t m0 x318 h33 y221a ff1 fs1b fc3 sc0 ls0 ws0\"> 90,601 </td></tr><tr><td class=\"t m0 x287 h33 y221c ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ax impact in respect o<span class=\"_ _5\"></span>f transitional provisions*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y221d ff17 fs1b fc10 sc0 ls0 ws0\">(2,<span class=\"_ _1\"></span>758,27<span class=\"_ _1\"></span>4)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y221e ff1 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y221f ff1 fs1b fc3 sc0 ls0 ws0\">Other reconciling items<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2220 ff17 fs1b fc10 sc0 ls0 ws0\">(33<span class=\"_ _0\"></span>,984)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2221 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span>,340)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x31a y2222 w1b8 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal tax e<span class=\"_ _5\"></span>xpense<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2222 w1b9 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,969<span class=\"_ _0\"></span>,87<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2223 ff1 fs1b fc3 sc0 ls0 ws0\">(803<span class=\"_ _0\"></span>,690)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3b0 y2224 w1ba hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>ective tax r<span class=\"_ _5\"></span>ate (E<span class=\"_ _0\"></span>TR)<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y2224 w1bb hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>.62%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y2225 ff1 fs1b fc3 sc0 ls0 ws0\">-5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70%<span class=\"_ _278\"> </span></td></tr></table>The Company\u2019<span class=\"_ _2\"></span>s effectiv<span class=\"_ _0\"></span>e tax rate f<span class=\"_ _0\"></span>or the year is 10<span class=\"_ _0\"></span>.62%, compared to -5<span class=\"_ _0\"></span>.<span class=\"_ _8\"></span>70% in the 202<span class=\"_ _0\"></span>4. The increase in the eff<span class=\"_ _0\"></span>ective tax rat<span class=\"_ _0\"></span>e is primarily driven by the generation o<span class=\"_ _0\"></span>f taxable pro<span class=\"_ _0\"></span>fits across the Group\u2019<span class=\"_ _0\"></span>s operating jurisdic<span class=\"_ _5\"></span>tions, including Oman, the United Arab Emira<span class=\"_ _0\"></span>tes, Qatar<span class=\"_ _2\"></span>, and the Kingdom o<span class=\"_ _0\"></span>f Saudi Arabia.<span class=\"_ _278\"> </span>*During the y<span class=\"_ _5\"></span>ear<span class=\"_ _8\"></span>, the Group revised its estimat<span class=\"_ _0\"></span>e of income tax provision rela<span class=\"_ _0\"></span>ting to the prior year<span class=\"_ _8\"></span>, f<span class=\"_ _0\"></span>ollowing clarifications issued by the U<span class=\"_ _0\"></span>AE F<span class=\"_ _0\"></span>ederal T<span class=\"_ _2\"></span>ax Authority re<span class=\"_ _0\"></span>garding the application of the v<span class=\"_ _0\"></span>aluation method under the transitional rules prescribed in Ministerial Decision No. 120 o<span class=\"_ _0\"></span>f 2023 on the disposal of qualifying immov<span class=\"_ _0\"></span>able property by real esta<span class=\"_ _0\"></span>te developer<span class=\"_ _0\"></span>s. The clarification resulted in a reduction in the income tax e<span class=\"_ _0\"></span>xpense previously recognised f<span class=\"_ _0\"></span>or the prior year<span class=\"_ _8\"></span>.<span class=\"_ _278\"> </span>Global Minimum T<span class=\"_ _2\"></span>op-up T<span class=\"_ _8\"></span>ax<span class=\"_ _278\"> </span>The OECD\u2019<span class=\"_ _2\"></span>s Pillar II global minimum tax, based on the Global Anti-Base Erosion (GloBE) Model R<span class=\"_ _0\"></span>ules, is not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve an impact on the Group, as the Group\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _5\"></span>otal re<span class=\"_ _0\"></span>venue is less than Euro 750 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs335\">19<span class=\"_ _0\"></span>.  Share capital<span class=\"_ _278\"> </span></div><div class=\"gs288\"><table class=\"s w1bc h104\" id=\"_58c9fb8f-9850-4a27-ba99-c8e4a4e99468\"><tr><td></td><td class=\"t m0 x3b1 h51 y2226 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x3b2 h61 y2226 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x3b1 h51 y2227 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td></td><td class=\"t m0 x3b2 h61 y2227 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td></td></tr><tr><td class=\"c n x3b3 y2228 w1bd hcd\"><div class=\"t m0 x21b h33 y1eb6 ff1 fs1b fc3 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b4 y2228 w1be hcd\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">Number<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b5 y2228 w1bf hcd\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">Amount<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b6 y2228 w1c0 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">Number<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b7 y2228 w1c1 hcd\"><div class=\"t m0 x21b h33 y1eb6 ff8 fs1b fc3 sc0 ls0 ws0\">Amount<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y2229 ff17 fs1b fc3 sc0 ls0 ws0\">Called up and fully paid-up<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h51 y222a ff17 fs1b fc3 sc0 ls0 ws0\">share capital<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y222b ff1 fs1b fc3 sc0 ls0 ws0\">Balance as on<span class=\"_ _278\"> </span></td><td class=\"c n x3b8 y222c w1c2 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>80,021,612<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b9 y222c w1c3 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">1,800<span class=\"_ _5\"></span>,21<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ba y222e w1c4 hcd\"><div class=\"t m0 x21b h35 y222d ff8 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>80,021<span class=\"_ _0\"></span>,612<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b7 y222e w1c5 hcd\"><div class=\"t m0 x21b h35 y222d ff8 fs1b fc3 sc0 ls0 ws0\">1,800<span class=\"_ _0\"></span>,216<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"c n x3b8 y222f w1c2 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span>0,021,612<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b9 y222f w1c3 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1,800<span class=\"_ _5\"></span>,21<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ba y1f01 w1c4 hce\"><div class=\"t m0 x21b h35 y222d ff8 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>80,021<span class=\"_ _0\"></span>,612<span class=\"_ _278\"> </span></div></td><td class=\"c n x3b7 y1f01 w1c5 hce\"><div class=\"t m0 x21b h35 y222d ff8 fs1b fc3 sc0 ls0 ws0\">1,800<span class=\"_ _0\"></span>,216<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs345\">20<span class=\"_ _0\"></span>. Share premium<span class=\"_ _278\"> </span></div><div class=\"gs346\"><table class=\"s w1c6 h105\" id=\"_30bd0eb6-bdfe-4255-b777-505b29de25cf\"><tr><td></td><td class=\"t m0 x3bb h51 y2230 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h61 y2230 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bb h51 y2231 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h61 y2231 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2232 ff1 fs1b fc3 sc0 ls0 ws0\">Share premium<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bb h51 y2233 ff17 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _1\"></span>781,0<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h33 y2232 ff1 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _8\"></span>781<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bb h51 y2234 ff17 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _1\"></span>781,0<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h33 y2235 ff1 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _8\"></span>781<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>8</td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "19<span class=\"_ _0\"></span>.  Share capital<span class=\"_ _278\"> </span>A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span>A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span>31 December 2025<span class=\"_ _278\"> </span>31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span>Ordinary shares<span class=\"_ _278\"> </span>Number<span class=\"_ _278\"> </span>Amount<span class=\"_ _278\"> </span>Number<span class=\"_ _278\"> </span>Amount<span class=\"_ _278\"> </span>Called up and fully paid-up<span class=\"_ _278\"> </span>share capital<span class=\"_ _278\"> </span>Balance as on<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>80,021,612<span class=\"_ _278\"> </span>1,800<span class=\"_ _5\"></span>,21<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>80,021<span class=\"_ _0\"></span>,612<span class=\"_ _278\"> </span>1,800<span class=\"_ _0\"></span>,216<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span>1,800<span class=\"_ _5\"></span>,21<span class=\"_ _0\"></span>6<span class=\"_ _278\"> </span>1<span class=\"_ _0\"></span>80,021<span class=\"_ _0\"></span>,612<span class=\"_ _278\"> </span>1,800<span class=\"_ _0\"></span>,216<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Global Minimum T<span class=\"_ _2\"></span>op-up T<span class=\"_ _8\"></span>ax<span class=\"_ _278\"> </span>The OECD\u2019<span class=\"_ _2\"></span>s Pillar II global minimum tax, based on the Global Anti-Base Erosion (GloBE) Model R<span class=\"_ _0\"></span>ules, is not e<span class=\"_ _0\"></span>xpected to ha<span class=\"_ _0\"></span>ve an impact on the Group, as the Group\u2019<span class=\"_ _0\"></span>s t<span class=\"_ _5\"></span>otal re<span class=\"_ _0\"></span>venue is less than Euro 750 million.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfKnownOrReasonablyEstimableInformationAboutExposureToPillarTwoIncomeTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "20<span class=\"_ _0\"></span>. Share premium<span class=\"_ _278\"> </span><table class=\"s w1c6 h105\" id=\"_30bd0eb6-bdfe-4255-b777-505b29de25cf\"><tr><td></td><td class=\"t m0 x3bb h51 y2230 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h61 y2230 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bb h51 y2231 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h61 y2231 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2232 ff1 fs1b fc3 sc0 ls0 ws0\">Share premium<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bb h51 y2233 ff17 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _1\"></span>781,0<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h33 y2232 ff1 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _8\"></span>781<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3bb h51 y2234 ff17 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _1\"></span>781,0<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></td><td class=\"t m0 x3bc h33 y2235 ff1 fs1b fc3 sc0 ls0 ws0\">88,<span class=\"_ _8\"></span>781<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>8</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "23<span class=\"_ _0\"></span>. Selling and mark<span class=\"_ _0\"></span>eting expenses<span class=\"_ _278\"> </span><table class=\"s w19f h108\" id=\"_638146ca-1ca7-41bd-a116-3315785df428\"><tr><td></td><td class=\"c n x3bd y2250 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2251 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">Sales commission<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2253 ff17 fs1b fc10 sc0 ls0 ws0\">26<span class=\"_ _0\"></span>,611,2<span class=\"_ _0\"></span>55<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,302,44<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">Marketin<span class=\"_ _5\"></span>g expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2255 ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,300,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">10,043<span class=\"_ _0\"></span>,532<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2256 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,912,002<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2257 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,345<span class=\"_ _0\"></span>,97<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td></tr></table>2<span class=\"_ _2\"></span>4. General and administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _278\"> </span><table class=\"s w19f h109\" id=\"_a35713a9-3c28-4e4c-8b51-8405ae199007\"><tr><td></td><td class=\"c n x3bd y2258 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2259 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">Salaries and relat<span class=\"_ _5\"></span>ed benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225b ff17 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,083,9<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">22,665<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>egal and pro<span class=\"_ _0\"></span>fessional expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225d ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,026,4<span class=\"_ _0\"></span>80<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,637<span class=\"_ _1\"></span>,19<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on property and equipment (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to note 10)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225f ff17 fs1b fc10 sc0 ls0 ws0\">3,020<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on right-o<span class=\"_ _0\"></span>f-use assets (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2261 ff17 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">2,508,060<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">IT relat<span class=\"_ _5\"></span>ed expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2263 ff17 fs1b fc10 sc0 ls0 ws0\">2,503,984<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">1,5<span class=\"_ _5\"></span>94,043<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">Bank charges<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2265 ff17 fs1b fc10 sc0 ls0 ws0\">1,555<span class=\"_ _0\"></span>,549<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">584,9<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f Directors f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2267 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">Utilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2269 ff17 fs1b fc10 sc0 ls0 ws0\">890<span class=\"_ _5\"></span>,151<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">758,05<span class=\"_ _5\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _0\"></span>elling expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226b ff17 fs1b fc10 sc0 ls0 ws0\">808,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">665<span class=\"_ _0\"></span>,190<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>alue added tax expense<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226d ff17 fs1b fc10 sc0 ls0 ws0\">284,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">128,45<span class=\"_ _0\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226e ff1 fs1b fc3 sc0 ls1b ws19\">Re<span class=\"_ _9\"></span>n<span class=\"_ _94\"></span>t<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226f ff17 fs1b fc10 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,034<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226e ff1 fs1b fc3 sc0 ls0 ws0\">61,82<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">Other expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2271 ff17 fs1b fc10 sc0 ls0 ws0\">2,220<span class=\"_ _5\"></span>,943  </td><td class=\"t m0 x398 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>38,995<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2272 ff17 fs1b fc10 sc0 ls0 ws0\">59<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,502  </td><td class=\"t m0 x398 h33 y2273 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,691,519<span class=\"_ _278\"> </span></td></tr></table>34. <span class=\"_ _1b\"></span> <span class=\"_ _2\"></span>Auditor<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>R<span class=\"_ _0\"></span>emuneration<span class=\"_ _278\"> </span><table class=\"s w115 h117\" id=\"_bc6509f1-b2c5-4ccb-9a8f-17afbb01c992\"><tr><td></td><td class=\"t m0 x317 h51 y2336 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2336 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2337 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2337 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2338 ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f these consolidated financial statemen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y212e ff17 fs1b fc3 sc0 ls0 ws0\">404,<span class=\"_ _1\"></span>730<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2339 ff1 fs1b fc3 sc0 ls0 ws0\">326<span class=\"_ _0\"></span>,690<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233a ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eview o<span class=\"_ _0\"></span>f condensed consolidated interim financial sta<span class=\"_ _0\"></span>tements<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233b ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>34,910<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233c ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span>,823<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233d ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f financial statements o<span class=\"_ _0\"></span>f subsidiaries of the company<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233e ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>46,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>82<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233f ff1 fs1b fc3 sc0 ls56 ws54\">1<span class=\"_ _94\"></span>4<span class=\"_ _4f\"></span>9<span class=\"_ _11\"></span>,7<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2340 ff1 fs1b fc3 sc0 ls0 ws0\">Non \u2013 audit service for transition to E<span class=\"_ _0\"></span>quity Shares               </td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2341 ff1 fs1b fc3 sc0 ls0 ws0\">(Commercial Companies) cat<span class=\"_ _5\"></span>egory listing<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2342 ff17 fs1b fc3 sc0 ls0 ws0\">127<span class=\"_ _19\"></span>,490<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2343 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2344 ff17 fs1b fc3 sc0 ls0 ws0\">81<span class=\"_ _0\"></span>3,912<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2345 ff1 fs1b fc3 sc0 ls0 ws0\">590<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>7</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "23<span class=\"_ _0\"></span>. Selling and mark<span class=\"_ _0\"></span>eting expenses<span class=\"_ _278\"> </span><table class=\"s w19f h108\" id=\"_638146ca-1ca7-41bd-a116-3315785df428\"><tr><td></td><td class=\"c n x3bd y2250 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2251 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">Sales commission<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2253 ff17 fs1b fc10 sc0 ls0 ws0\">26<span class=\"_ _0\"></span>,611,2<span class=\"_ _0\"></span>55<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2252 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,302,44<span class=\"_ _9\"></span>2<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">Marketin<span class=\"_ _5\"></span>g expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2255 ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,300,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2254 ff1 fs1b fc3 sc0 ls0 ws0\">10,043<span class=\"_ _0\"></span>,532<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2256 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,912,002<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2257 ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,345<span class=\"_ _0\"></span>,97<span class=\"_ _8\"></span>4<span class=\"_ _278\"> </span></td></tr></table>2<span class=\"_ _2\"></span>4. General and administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _278\"> </span><table class=\"s w19f h109\" id=\"_a35713a9-3c28-4e4c-8b51-8405ae199007\"><tr><td></td><td class=\"c n x3bd y2258 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2259 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">Salaries and relat<span class=\"_ _5\"></span>ed benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225b ff17 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,083,9<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">22,665<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>egal and pro<span class=\"_ _0\"></span>fessional expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225d ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,026,4<span class=\"_ _0\"></span>80<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,637<span class=\"_ _1\"></span>,19<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on property and equipment (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to note 10)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225f ff17 fs1b fc10 sc0 ls0 ws0\">3,020<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on right-o<span class=\"_ _0\"></span>f-use assets (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2261 ff17 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">2,508,060<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">IT relat<span class=\"_ _5\"></span>ed expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2263 ff17 fs1b fc10 sc0 ls0 ws0\">2,503,984<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">1,5<span class=\"_ _5\"></span>94,043<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">Bank charges<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2265 ff17 fs1b fc10 sc0 ls0 ws0\">1,555<span class=\"_ _0\"></span>,549<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">584,9<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f Directors f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2267 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">Utilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2269 ff17 fs1b fc10 sc0 ls0 ws0\">890<span class=\"_ _5\"></span>,151<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">758,05<span class=\"_ _5\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _0\"></span>elling expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226b ff17 fs1b fc10 sc0 ls0 ws0\">808,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">665<span class=\"_ _0\"></span>,190<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>alue added tax expense<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226d ff17 fs1b fc10 sc0 ls0 ws0\">284,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">128,45<span class=\"_ _0\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226e ff1 fs1b fc3 sc0 ls1b ws19\">Re<span class=\"_ _9\"></span>n<span class=\"_ _94\"></span>t<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226f ff17 fs1b fc10 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,034<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226e ff1 fs1b fc3 sc0 ls0 ws0\">61,82<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">Other expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2271 ff17 fs1b fc10 sc0 ls0 ws0\">2,220<span class=\"_ _5\"></span>,943  </td><td class=\"t m0 x398 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>38,995<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2272 ff17 fs1b fc10 sc0 ls0 ws0\">59<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,502  </td><td class=\"t m0 x398 h33 y2273 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,691,519<span class=\"_ _278\"> </span></td></tr></table>34. <span class=\"_ _1b\"></span> <span class=\"_ _2\"></span>Auditor<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>R<span class=\"_ _0\"></span>emuneration<span class=\"_ _278\"> </span><table class=\"s w115 h117\" id=\"_bc6509f1-b2c5-4ccb-9a8f-17afbb01c992\"><tr><td></td><td class=\"t m0 x317 h51 y2336 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2336 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2337 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2337 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2338 ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f these consolidated financial statemen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y212e ff17 fs1b fc3 sc0 ls0 ws0\">404,<span class=\"_ _1\"></span>730<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2339 ff1 fs1b fc3 sc0 ls0 ws0\">326<span class=\"_ _0\"></span>,690<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233a ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eview o<span class=\"_ _0\"></span>f condensed consolidated interim financial sta<span class=\"_ _0\"></span>tements<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233b ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>34,910<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233c ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span>,823<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233d ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f financial statements o<span class=\"_ _0\"></span>f subsidiaries of the company<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233e ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>46,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>82<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233f ff1 fs1b fc3 sc0 ls56 ws54\">1<span class=\"_ _94\"></span>4<span class=\"_ _4f\"></span>9<span class=\"_ _11\"></span>,7<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2340 ff1 fs1b fc3 sc0 ls0 ws0\">Non \u2013 audit service for transition to E<span class=\"_ _0\"></span>quity Shares               </td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2341 ff1 fs1b fc3 sc0 ls0 ws0\">(Commercial Companies) cat<span class=\"_ _5\"></span>egory listing<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2342 ff17 fs1b fc3 sc0 ls0 ws0\">127<span class=\"_ _19\"></span>,490<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2343 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2344 ff17 fs1b fc3 sc0 ls0 ws0\">81<span class=\"_ _0\"></span>3,912<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2345 ff1 fs1b fc3 sc0 ls0 ws0\">590<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>7</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs354\">2<span class=\"_ _2\"></span>4. General and administra<span class=\"_ _0\"></span>tive expenses<span class=\"_ _278\"> </span></div><div class=\"gs355\"><table class=\"s w19f h109\" id=\"_a35713a9-3c28-4e4c-8b51-8405ae199007\"><tr><td></td><td class=\"c n x3bd y2258 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y2259 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">Salaries and relat<span class=\"_ _5\"></span>ed benefits<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225b ff17 fs1b fc10 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,083,9<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225a ff1 fs1b fc3 sc0 ls0 ws0\">22,665<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>egal and pro<span class=\"_ _0\"></span>fessional expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225d ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,026,4<span class=\"_ _0\"></span>80<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225c ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>,637<span class=\"_ _1\"></span>,19<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on property and equipment (r<span class=\"_ _5\"></span>ef<span class=\"_ _0\"></span>er to note 10)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y225f ff17 fs1b fc10 sc0 ls0 ws0\">3,020<span class=\"_ _0\"></span>,698<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y225e ff1 fs1b fc3 sc0 ls0 ws0\">2,022,1<span class=\"_ _0\"></span>88<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">Depreciation on right-o<span class=\"_ _0\"></span>f-use assets (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2261 ff17 fs1b fc10 sc0 ls0 ws0\">2,<span class=\"_ _1\"></span>77<span class=\"_ _9\"></span>7<span class=\"_ _1\"></span>,394<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2260 ff1 fs1b fc3 sc0 ls0 ws0\">2,508,060<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">IT relat<span class=\"_ _5\"></span>ed expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2263 ff17 fs1b fc10 sc0 ls0 ws0\">2,503,984<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2262 ff1 fs1b fc3 sc0 ls0 ws0\">1,5<span class=\"_ _5\"></span>94,043<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">Bank charges<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2265 ff17 fs1b fc10 sc0 ls0 ws0\">1,555<span class=\"_ _0\"></span>,549<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2264 ff1 fs1b fc3 sc0 ls0 ws0\">584,9<span class=\"_ _0\"></span>75<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">Board o<span class=\"_ _0\"></span>f Directors f<span class=\"_ _0\"></span>ees<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2267 ff17 fs1b fc10 sc0 ls0 ws0\">959<span class=\"_ _0\"></span>,828<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2266 ff1 fs1b fc3 sc0 ls0 ws0\">92<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,3<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">Utilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2269 ff17 fs1b fc10 sc0 ls0 ws0\">890<span class=\"_ _5\"></span>,151<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y2268 ff1 fs1b fc3 sc0 ls0 ws0\">758,05<span class=\"_ _5\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _0\"></span>elling expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226b ff17 fs1b fc10 sc0 ls0 ws0\">808,<span class=\"_ _1\"></span>721<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226a ff1 fs1b fc3 sc0 ls0 ws0\">665<span class=\"_ _0\"></span>,190<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>alue added tax expense<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226d ff17 fs1b fc10 sc0 ls0 ws0\">284,<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226c ff1 fs1b fc3 sc0 ls0 ws0\">128,45<span class=\"_ _0\"></span>1<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y226e ff1 fs1b fc3 sc0 ls1b ws19\">Re<span class=\"_ _9\"></span>n<span class=\"_ _94\"></span>t<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y226f ff17 fs1b fc10 sc0 ls0 ws0\">235<span class=\"_ _0\"></span>,034<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y226e ff1 fs1b fc3 sc0 ls0 ws0\">61,82<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">Other expenses<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y2271 ff17 fs1b fc10 sc0 ls0 ws0\">2,220<span class=\"_ _5\"></span>,943  </td><td class=\"t m0 x398 h33 y2270 ff1 fs1b fc3 sc0 ls0 ws0\">2,1<span class=\"_ _0\"></span>38,995<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y2272 ff17 fs1b fc10 sc0 ls0 ws0\">59<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,502  </td><td class=\"t m0 x398 h33 y2273 ff1 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,691,519<span class=\"_ _278\"> </span></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs358\">21.  R<span class=\"_ _2\"></span>ev<span class=\"_ _0\"></span>enue<span class=\"_ _278\"> </span></div><div class=\"gs359\"><table class=\"s w115 h106\" id=\"_1faddb0d-0c4b-420b-8eb9-d061707a5c7e\"><tr><td></td><td class=\"c n x3ae y2236 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2237 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2238 ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue is r<span class=\"_ _0\"></span>ecognised over time as pro<span class=\"_ _0\"></span>vided below:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2239 ff1 fs1b fc3 sc0 ls0 ws0\">Sale of r<span class=\"_ _5\"></span>esidential units<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y223a ff17 fs1b fc10 sc0 ls0 ws0\">506<span class=\"_ _0\"></span>,436,445<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y2239 ff8 fs1b fc3 sc0 ls0 ws0\">233<span class=\"_ _0\"></span>,59<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,1<span class=\"_ _0\"></span>86<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y223b ff1 fs1b fc3 sc0 ls0 ws0\">Project mana<span class=\"_ _5\"></span>gement service<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y223c ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,600,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y223b ff8 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,000<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y223d ff17 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue is r<span class=\"_ _0\"></span>ecognised point in time as provided belo<span class=\"_ _5\"></span>w:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y223e ff1 fs1b fc3 sc0 ls0 ws0\">Sale of r<span class=\"_ _5\"></span>esidential units<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y223f ff17 fs1b fc10 sc0 ls0 ws0\">22,581,1<span class=\"_ _0\"></span>89<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y223e ff8 fs1b fc3 sc0 ls0 ws0\">5<span class=\"_ _0\"></span>,13<span class=\"_ _0\"></span>3,20<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2240 ff17 fs1b fc10 sc0 ls0 ws0\">538,61<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,634<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y2241 ff8 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>40<span class=\"_ _0\"></span>,330,393<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2242 ff17 fs1b fc3 sc0 ls0 ws0\">Cost of re<span class=\"_ _0\"></span>venue </td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2243 ff1 fs1b fc3 sc0 ls0 ws0\">Cost of r<span class=\"_ _5\"></span>esidential units<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2083 ff17 fs1b fc10 sc0 ls0 ws0\">(348,915<span class=\"_ _0\"></span>,51<span class=\"_ _0\"></span>4)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2243 ff1 fs1b fc3 sc0 ls0 ws0\">(152,946<span class=\"_ _5\"></span>,653)<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs35a\">R<span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>enue from sale of residential units is ne<span class=\"_ _0\"></span>t of discount against transac<span class=\"_ _5\"></span>tion prices f<span class=\"_ _0\"></span>or cer<span class=\"_ _9\"></span>tain units sold </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs35b\">with a significant financing component amoun<span class=\"_ _0\"></span>ting to USD 7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>72<span class=\"_ _2\"></span>4,21<span class=\"_ _0\"></span>1 (202<span class=\"_ _0\"></span>4: USD 4,652,862).<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs35c\">Change in estima<span class=\"_ _5\"></span>te:<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs35d\">During the current y<span class=\"_ _0\"></span>ear<span class=\"_ _8\"></span>, management has refined the cost t<span class=\"_ _0\"></span>o complete of certain pro<span class=\"_ _5\"></span>jects resulting </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs35e\">in an increase in the to<span class=\"_ _0\"></span>tal budget dev<span class=\"_ _0\"></span>elopments costs as a result of specification enhancemen<span class=\"_ _0\"></span>ts. The </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs35f\">Group uses the input cost method to me<span class=\"_ _0\"></span>asure recognition of re<span class=\"_ _0\"></span>venue over time, the e<span class=\"_ _0\"></span>ffect o<span class=\"_ _0\"></span>f this </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs360\">change in estimat<span class=\"_ _0\"></span>e of costs to complet<span class=\"_ _0\"></span>e results in lower gross r<span class=\"_ _5\"></span>ev<span class=\"_ _5\"></span>enue being recognised in the curren<span class=\"_ _0\"></span>t </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs361\">ye<span class=\"_ _0\"></span>ar amounting to USD 23<span class=\"_ _0\"></span>.4 million (202<span class=\"_ _0\"></span>4: USD 12.5 million). T<span class=\"_ _8\"></span>otal rev<span class=\"_ _0\"></span>enue over the lif<span class=\"_ _0\"></span>e of the pro<span class=\"_ _0\"></span>jects </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs362\">remains unchanged, as the chan<span class=\"_ _5\"></span>ges rela<span class=\"_ _0\"></span>te solely to revised estima<span class=\"_ _0\"></span>tes of costs to complet<span class=\"_ _0\"></span>e.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs364\">22. Other income<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w115 h107\" id=\"_c12b661b-9bc1-468f-ad29-b42931403be7\"><tr><td></td><td class=\"c n x3ae y2244 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2245 w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y2246 ff1 fs1b fc3 sc0 ls0 ws0\">Support ser<span class=\"_ _9\"></span>vices (note (a) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2247 ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,602,646<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2246 ff1 fs1b fc3 sc0 ls0 ws0\">2,450,3<span class=\"_ _0\"></span>21<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2248 ff1 fs1b fc3 sc0 ls0 ws0\">Income from termina<span class=\"_ _5\"></span>tion of units (no<span class=\"_ _5\"></span>te (b) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2249 ff17 fs1b fc10 sc0 ls0 ws0\">623,308<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2248 ff1 fs1b fc3 sc0 ls0 ws0\">1,91<span class=\"_ _0\"></span>6,688<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y224a ff1 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>oreign ex<span class=\"_ _0\"></span>change g<span class=\"_ _0\"></span>ain / (loss)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y224b ff17 fs1b fc10 sc0 ls0 ws0\">4,910<span class=\"_ _5\"></span>,606<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224a ff1 fs1b fc3 sc0 ls0 ws0\">(2,045<span class=\"_ _0\"></span>,484)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y224c ff1 fs1b fc3 sc0 ls0 ws0\">Others (no<span class=\"_ _0\"></span>te (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y224d ff17 fs1b fc10 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,98<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,066<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224c ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7  </td></tr><tr><td></td><td class=\"t m0 x317 h51 y224e ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,123,626<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224f ff1 fs1b fc3 sc0 ls0 ws0\">2,32<span class=\"_ _5\"></span>8,2<span class=\"_ _5\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs348\">(a) This represents income r<span class=\"_ _0\"></span>elated to sales, general and advisory support services provided to the </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs349\">       relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _8\"></span>7). </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34a\">(b) This represents instalmen<span class=\"_ _0\"></span>ts collected from customer<span class=\"_ _0\"></span>s that hav<span class=\"_ _0\"></span>e been forf<span class=\"_ _0\"></span>eited due to termination </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34b\">       of con<span class=\"_ _0\"></span>tracts on account of cancellation o<span class=\"_ _0\"></span>f units booked.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34c\">(c) During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the terms o<span class=\"_ _0\"></span>f one of the financial liabilities were rene<span class=\"_ _0\"></span>gotiated. A<span class=\"_ _0\"></span>s the modification        </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34d\">       resulted in diff<span class=\"_ _0\"></span>erent t<span class=\"_ _0\"></span>erms, the original financial liability was derecognised and a ne<span class=\"_ _5\"></span>w financial </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34e\">       liability was r<span class=\"_ _0\"></span>ecognised at fair v<span class=\"_ _0\"></span>alue, with the resulting partial liability f<span class=\"_ _0\"></span>orgiveness of USD   </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs34f\">       10,98<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,066 recognised in o<span class=\"_ _0\"></span>ther income (refer t<span class=\"_ _0\"></span>o note 15).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "22. Other income<span class=\"_ _278\"> </span><table class=\"s w115 h107\" id=\"_c12b661b-9bc1-468f-ad29-b42931403be7\"><tr><td></td><td class=\"c n x3ae y2244 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2245 w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h33 y2246 ff1 fs1b fc3 sc0 ls0 ws0\">Support ser<span class=\"_ _9\"></span>vices (note (a) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2247 ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,602,646<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2246 ff1 fs1b fc3 sc0 ls0 ws0\">2,450,3<span class=\"_ _0\"></span>21<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2248 ff1 fs1b fc3 sc0 ls0 ws0\">Income from termina<span class=\"_ _5\"></span>tion of units (no<span class=\"_ _5\"></span>te (b) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2249 ff17 fs1b fc10 sc0 ls0 ws0\">623,308<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2248 ff1 fs1b fc3 sc0 ls0 ws0\">1,91<span class=\"_ _0\"></span>6,688<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y224a ff1 fs1b fc3 sc0 ls0 ws0\">F<span class=\"_ _5\"></span>oreign ex<span class=\"_ _0\"></span>change g<span class=\"_ _0\"></span>ain / (loss)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y224b ff17 fs1b fc10 sc0 ls0 ws0\">4,910<span class=\"_ _5\"></span>,606<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224a ff1 fs1b fc3 sc0 ls0 ws0\">(2,045<span class=\"_ _0\"></span>,484)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y224c ff1 fs1b fc3 sc0 ls0 ws0\">Others (no<span class=\"_ _0\"></span>te (c) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y224d ff17 fs1b fc10 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,98<span class=\"_ _5\"></span>7<span class=\"_ _1\"></span>,066<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224c ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _0\"></span>7  </td></tr><tr><td></td><td class=\"t m0 x317 h51 y224e ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,123,626<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y224f ff1 fs1b fc3 sc0 ls0 ws0\">2,32<span class=\"_ _5\"></span>8,2<span class=\"_ _5\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _278\"> </span></td></tr></table>(a) This represents income r<span class=\"_ _0\"></span>elated to sales, general and advisory support services provided to the        relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _8\"></span>7). (b) This represents instalmen<span class=\"_ _0\"></span>ts collected from customer<span class=\"_ _0\"></span>s that hav<span class=\"_ _0\"></span>e been forf<span class=\"_ _0\"></span>eited due to termination        of con<span class=\"_ _0\"></span>tracts on account of cancellation o<span class=\"_ _0\"></span>f units booked.<span class=\"_ _278\"> </span>(c) During the y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>, the terms o<span class=\"_ _0\"></span>f one of the financial liabilities were rene<span class=\"_ _0\"></span>gotiated. A<span class=\"_ _0\"></span>s the modification               resulted in diff<span class=\"_ _0\"></span>erent t<span class=\"_ _0\"></span>erms, the original financial liability was derecognised and a ne<span class=\"_ _5\"></span>w financial        liability was r<span class=\"_ _0\"></span>ecognised at fair v<span class=\"_ _0\"></span>alue, with the resulting partial liability f<span class=\"_ _0\"></span>orgiveness of USD          10,98<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,066 recognised in o<span class=\"_ _0\"></span>ther income (refer t<span class=\"_ _0\"></span>o note 15).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls0 ws0 gs366\">2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span></div><div class=\"gs367\"><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>. Net finance costs/(income)<span class=\"_ _278\"> </span><table class=\"s w115 h10a\" id=\"_20734827-24e5-44d7-a9df-b1189ffd4556\"><tr><td></td><td class=\"c n x3ae y2274 w34 hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y2275 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y2276 ff17 fs1b fc3 sc0 ls0 ws0\">Finance costs<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on bank borrowings<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2278 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>3,603<span class=\"_ _0\"></span>,592<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2277 ff1 fs1b fc3 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,81<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,1<span class=\"_ _2\"></span>77<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on unwinding of discount on long t<span class=\"_ _0\"></span>erm liability<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227a ff17 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,565<span class=\"_ _0\"></span>,138<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2279 ff1 fs1b fc3 sc0 ls0 ws0\">6<span class=\"_ _5\"></span>,84<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,87<span class=\"_ _0\"></span>0<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">Interest e<span class=\"_ _0\"></span>xpense on intercompany loan<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227c ff17 fs1b fc3 sc0 ls0 ws0\">1,41<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,396<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227b ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y227d ff1 fs1b fc3 sc0 ls0 ws0\">Interest on le<span class=\"_ _5\"></span>ase liability (ref<span class=\"_ _0\"></span>er to note 1<span class=\"_ _0\"></span>1)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y227e ff17 fs1b fc10 sc0 ls0 ws0\">32<span class=\"_ _0\"></span>4,226<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y227f ff1 fs1b fc3 sc0 ls0 ws0\">31<span class=\"_ _0\"></span>4,936<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2280 ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _0\"></span>4,910<span class=\"_ _5\"></span>,352<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2281 ff1 fs1b fc3 sc0 ls0 ws0\">22,9<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y2282 ff17 fs1b fc3 sc0 ls0 ws0\">Finance income<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">Interest income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2284 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>3,<span class=\"_ _1\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,616)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2283 ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,25<span class=\"_ _0\"></span>9,006)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">Income on ext<span class=\"_ _0\"></span>ension of long-term liability (ref<span class=\"_ _0\"></span>er to note 15)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2286 ff17 fs1b fc10 sc0 ls0 ws0\">(3,401,431)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2285 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">Income from inv<span class=\"_ _5\"></span>estment in bonds o<span class=\"_ _5\"></span>f joint ven<span class=\"_ _5\"></span>ture<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2288 ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2287 ff1 fs1b fc3 sc0 ls0 ws0\">(431,26<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2289 ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,119<span class=\"_ _0\"></span>,04<span class=\"_ _0\"></span>7)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228a ff1 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,690,2<span class=\"_ _0\"></span>73)<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y228b ff17 fs1b fc3 sc0 ls0 ws0\">Net finance cost<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y228c ff17 fs1b fc10 sc0 ls0 ws0\">7<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>791,305<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y228b ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>1,289<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>710</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "26<span class=\"_ _0\"></span>. E<span class=\"_ _0\"></span>arning Per Share<span class=\"_ _278\"> </span>Basic <span class=\"_ _0\"></span>earnings <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>amounts <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>calculated <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>dividing <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>fit <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>attributable <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> owner<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _0\"></span>weighted <span class=\"_ _0\"></span>a<span class=\"_ _5\"></span>verag<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>number <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>or<span class=\"_ _5\"></span>dinary <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>outstanding <span class=\"_ _0\"></span>during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year<span class=\"_ _1\"></span>.<span class=\"_ _94\"></span> Diluted <span class=\"_ _0\"></span>earnings <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>share <span class=\"_ _2\"></span>amounts <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>dividing <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>pr<span class=\"_ _5\"></span>ofit <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>owners <span class=\"_ _2\"></span>of<span class=\"_ _94\"></span> the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>eighted <span class=\"_ _0\"></span>av<span class=\"_ _5\"></span>erage <span class=\"_ _0\"></span>number <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>ordinar<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>outstanding <span class=\"_ _0\"></span>during <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>plus <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>weighted<span class=\"_ _9\"></span> av<span class=\"_ _0\"></span>erage <span class=\"_ _0\"></span>number <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>ordinary <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>that <span class=\"_ _2\"></span>would <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>issued <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>conver<span class=\"_ _0\"></span>sion <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>dilutiv<span class=\"_ _5\"></span>e <span class=\"_ _0\"></span>poten<span class=\"_ _0\"></span>tial <span class=\"_ _5\"></span>ordinary<span class=\"_ _94\"></span> shares <span class=\"_ _0\"></span>into <span class=\"_ _2\"></span>ordinar<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>shares. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>company <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>dilutive <span class=\"_ _0\"></span>instrumen<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>issue.<span class=\"_ _94\"></span> The <span class=\"_ _0\"></span>inf<span class=\"_ _0\"></span>ormation <span class=\"_ _0\"></span>necessary <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>calculate <span class=\"_ _0\"></span>basic <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>diluted <span class=\"_ _0\"></span>earnings <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollows:<span class=\"_ _9\"></span> <table class=\"s w115 h10b\" id=\"_7f1523a5-8768-4bb1-97ea-fbb51661164d\"><tr><td></td><td class=\"c n x3ae y228d w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y228e w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y228f ff17 fs1b fc3 sc0 ls0 ws0\">Earnin<span class=\"_ _5\"></span>gs:<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2290 ff1 fs1b fc3 sc0 ls0 ws0\">Pro<span class=\"_ _5\"></span>fit attributable to the o<span class=\"_ _0\"></span>wners of the Compan<span class=\"_ _0\"></span>y<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2291 ff17 fs1b fc10 sc0 ls0 ws0\">100<span class=\"_ _5\"></span>,<span class=\"_ _1\"></span>786<span class=\"_ _0\"></span>,46<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2290 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>4,91<span class=\"_ _0\"></span>3,1<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2292 ff1 fs1b fc3 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or basic/ diluted earnings<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h51 y2293 ff17 fs1b fc3 sc0 ls0 ws0\">Number of shares<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2294 ff1 fs1b fc3 sc0 ls0 ws0\">W<span class=\"_ _0\"></span>eighted-av<span class=\"_ _0\"></span>erage number of ordinary shares<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2295 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>80,021,612<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2294 ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>80,021<span class=\"_ _0\"></span>,612<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2296 ff1 fs1b fc3 sc0 ls0 ws0\">f<span class=\"_ _0\"></span>or basic/diluted earnings per share<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h51 y2297 ff17 fs1b fc3 sc0 ls0 ws0\">Earnin<span class=\"_ _5\"></span>gs per share<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2298 ff1 fs1b fc3 sc0 ls0 ws0\">\u2013 basic and diluted earnings per shar<span class=\"_ _5\"></span>e (USD)<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2299 ff17 fs1b fc3 sc0 ls0 ws0\">0<span class=\"_ _5\"></span>.56<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2298 ff1 fs1b fc3 sc0 ls0 ws0\">0.08</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "2<span class=\"_ _0\"></span>7<span class=\"_ _de\"></span>. <span class=\"_ _0\"></span>Financial <span class=\"_ _0\"></span>instrumen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span>(<span class=\"_ _0\"></span><span class=\"ls77 ws74\">a) <span class=\"_ _0\"></span> <span class=\"_ _22\"></span>Material <span class=\"_ _0\"></span>accounting <span class=\"_ _0\"></span>policies</span> <span class=\"_ _0\"></span>Details <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>material <span class=\"_ _0\"></span>accoun<span class=\"_ _5\"></span>ting <span class=\"_ _0\"></span>policies <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>methods <span class=\"_ _0\"></span>adopted, <span class=\"_ _0\"></span>including <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>criteria <span class=\"_ _2\"></span>for <span class=\"_ _0\"></span>recognition, <span class=\"_ _0\"></span>the<span class=\"_ _9\"></span> basis <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>measur<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>on <span class=\"_ _5\"></span>which <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>expenses <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recogniz<span class=\"_ _0\"></span>ed, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>respect <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>each <span class=\"_ _0\"></span>class<span class=\"_ _9\"></span> of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>asset <span class=\"_ _2\"></span>and <span class=\"_ _5\"></span>financial <span class=\"_ _0\"></span>liability <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>financial <span class=\"_ _0\"></span>statemen<span class=\"_ _5\"></span>ts.<span class=\"_ _9\"></span> (<span class=\"_ _0\"></span><span class=\"ls77 ws74\">b) <span class=\"_ _0\"></span> <span class=\"_ _22\"></span>Categories <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments<span class=\"_ _94\"></span><span class=\"ff1 ls0 ws0\">        </span></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carr<span class=\"_ _9\"></span>ying <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>reasonable <span class=\"_ _0\"></span>appro<span class=\"_ _2\"></span>ximation<span class=\"_ _94\"></span> of <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values.<span class=\"_ _278\"> </span><div class=\"gs65\"><table class=\"s w19f h10c\" id=\"_88130f67-1753-4e9b-9683-cfb653dc91c7\"><tr><td></td><td class=\"c n x3bd y229a w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y229b w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y229c ff17 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts </td><td class=\"t m0 x397 h51 y229e ff17 fs1b fc10 sc0 ls0 ws0\">668,046<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">41<span class=\"_ _0\"></span>3,62<span class=\"_ _0\"></span>5,405<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and unbilled receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x397 h51 y22a0 ff17 fs1b fc10 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">Advances, deposits and o<span class=\"_ _0\"></span>ther receivables*<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a2 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _5\"></span>,1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">12,553<span class=\"_ _0\"></span>,548<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w retentions<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a4 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">Due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a6 ff17 fs1b fc3 sc0 ls6e ws6b\">6,<span class=\"_ _9\"></span>476,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,015<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22a7 ff17 fs1b fc10 sc0 ls0 ws0\">1,0<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983,<span class=\"_ _1\"></span>761<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a8 ff1 fs1b fc3 sc0 ls0 ws0\">715<span class=\"_ _0\"></span>,892,4<span class=\"_ _9\"></span>27<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y22a9 ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ab ff17 fs1b fc10 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822 </td><td class=\"t m0 x398 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4 </td></tr><tr><td class=\"t m0 x387 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ad ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t property liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22af ff17 fs1b fc10 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _1\"></span>755<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b1 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b3 ff17 fs1b fc10 sc0 ls0 ws0\">28<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,093,049<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">222,56<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b5 ff17 fs1b fc10 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22b6 ff17 fs1b fc10 sc0 ls0 ws0\">1,01<span class=\"_ _0\"></span>6,8<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,461  </td><td class=\"t m0 x398 h33 y22b7 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,568,191<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs36a\">* This is ex<span class=\"_ _0\"></span>cluding prepa<span class=\"_ _0\"></span>yments, advance to supplier<span class=\"_ _0\"></span>s and contractor<span class=\"_ _0\"></span>s and V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"t m0 h34 ff7 fsa fc3 sc0 ls0 ws0 gs36c\">(<span class=\"_ _0\"></span><span class=\"ls77 ws74\">b) <span class=\"_ _0\"></span> <span class=\"_ _22\"></span>Categories <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments<span class=\"_ _94\"></span><span class=\"ff1 ls0 ws0\">        </span></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs36d\">The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carr<span class=\"_ _9\"></span>ying <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>reasonable <span class=\"_ _0\"></span>appro<span class=\"_ _2\"></span>ximation<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs36e\">of <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values.<span class=\"_ _278\"> </span></div><table class=\"s w19f h10c\" id=\"_88130f67-1753-4e9b-9683-cfb653dc91c7\"><tr><td></td><td class=\"c n x3bd y229a w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y229b w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y229c ff17 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts </td><td class=\"t m0 x397 h51 y229e ff17 fs1b fc10 sc0 ls0 ws0\">668,046<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">41<span class=\"_ _0\"></span>3,62<span class=\"_ _0\"></span>5,405<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and unbilled receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x397 h51 y22a0 ff17 fs1b fc10 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">Advances, deposits and o<span class=\"_ _0\"></span>ther receivables*<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a2 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _5\"></span>,1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">12,553<span class=\"_ _0\"></span>,548<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w retentions<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a4 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">Due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a6 ff17 fs1b fc3 sc0 ls6e ws6b\">6,<span class=\"_ _9\"></span>476,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,015<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22a7 ff17 fs1b fc10 sc0 ls0 ws0\">1,0<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983,<span class=\"_ _1\"></span>761<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a8 ff1 fs1b fc3 sc0 ls0 ws0\">715<span class=\"_ _0\"></span>,892,4<span class=\"_ _9\"></span>27<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y22a9 ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ab ff17 fs1b fc10 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822 </td><td class=\"t m0 x398 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4 </td></tr><tr><td class=\"t m0 x387 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ad ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t property liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22af ff17 fs1b fc10 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _1\"></span>755<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b1 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b3 ff17 fs1b fc10 sc0 ls0 ws0\">28<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,093,049<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">222,56<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b5 ff17 fs1b fc10 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22b6 ff17 fs1b fc10 sc0 ls0 ws0\">1,01<span class=\"_ _0\"></span>6,8<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,461  </td><td class=\"t m0 x398 h33 y22b7 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,568,191<span class=\"_ _278\"> </span></td></tr></table>* This is ex<span class=\"_ _0\"></span>cluding prepa<span class=\"_ _0\"></span>yments, advance to supplier<span class=\"_ _0\"></span>s and contractor<span class=\"_ _0\"></span>s and V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "(<span class=\"_ _0\"></span><span class=\"ls77 ws74\">b) <span class=\"_ _0\"></span> <span class=\"_ _22\"></span>Categories <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments<span class=\"_ _94\"></span><span class=\"ff1 ls0 ws0\">        </span></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carr<span class=\"_ _9\"></span>ying <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _5\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>reasonable <span class=\"_ _0\"></span>appro<span class=\"_ _2\"></span>ximation<span class=\"_ _94\"></span> of <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values.<span class=\"_ _278\"> </span><table class=\"s w19f h10c\" id=\"_88130f67-1753-4e9b-9683-cfb653dc91c7\"><tr><td></td><td class=\"c n x3bd y229a w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y229b w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y229c ff17 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts </td><td class=\"t m0 x397 h51 y229e ff17 fs1b fc10 sc0 ls0 ws0\">668,046<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229d ff1 fs1b fc3 sc0 ls0 ws0\">41<span class=\"_ _0\"></span>3,62<span class=\"_ _0\"></span>5,405<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and unbilled receiv<span class=\"_ _0\"></span>ables </td><td class=\"t m0 x397 h51 y22a0 ff17 fs1b fc10 sc0 ls0 ws0\">351,<span class=\"_ _1\"></span>75<span class=\"_ _0\"></span>1,094<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y229f ff1 fs1b fc3 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>77<span class=\"_ _1\"></span>,338,806<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">Advances, deposits and o<span class=\"_ _0\"></span>ther receivables*<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a2 ff17 fs1b fc10 sc0 ls0 ws0\">20<span class=\"_ _5\"></span>,1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,57<span class=\"_ _0\"></span>8<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a1 ff1 fs1b fc3 sc0 ls0 ws0\">12,553<span class=\"_ _0\"></span>,548<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">Escro<span class=\"_ _0\"></span>w retentions<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a4 ff17 fs1b fc10 sc0 ls0 ws0\">33<span class=\"_ _0\"></span>,520,1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a3 ff1 fs1b fc3 sc0 ls0 ws0\">10,<span class=\"_ _1\"></span>77<span class=\"_ _2\"></span>4,653<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">Due from relat<span class=\"_ _0\"></span>ed par<span class=\"_ _9\"></span>ties<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22a6 ff17 fs1b fc3 sc0 ls6e ws6b\">6,<span class=\"_ _9\"></span>476,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a5 ff1 fs1b fc3 sc0 ls0 ws0\">1,600<span class=\"_ _0\"></span>,015<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22a7 ff17 fs1b fc10 sc0 ls0 ws0\">1,0<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,983,<span class=\"_ _1\"></span>761<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22a8 ff1 fs1b fc3 sc0 ls0 ws0\">715<span class=\"_ _0\"></span>,892,4<span class=\"_ _9\"></span>27<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h51 y22a9 ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ab ff17 fs1b fc10 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822 </td><td class=\"t m0 x398 h33 y22aa ff1 fs1b fc3 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4 </td></tr><tr><td class=\"t m0 x387 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22ad ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ac ff1 fs1b fc3 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t property liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22af ff17 fs1b fc10 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _1\"></span>755<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22ae ff1 fs1b fc3 sc0 ls0 ws0\">254,<span class=\"_ _1\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,4<span class=\"_ _9\"></span>26<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b1 ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b0 ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b3 ff17 fs1b fc10 sc0 ls0 ws0\">28<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,093,049<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b2 ff1 fs1b fc3 sc0 ls0 ws0\">222,56<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _2\"></span>71<span class=\"_ _2\"></span>7<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x387 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22b5 ff17 fs1b fc10 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22b4 ff1 fs1b fc3 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x397 h51 y22b6 ff17 fs1b fc10 sc0 ls0 ws0\">1,01<span class=\"_ _0\"></span>6,8<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,461  </td><td class=\"t m0 x398 h33 y22b7 ff1 fs1b fc3 sc0 ls0 ws0\">7<span class=\"_ _5\"></span>81,568,191<span class=\"_ _278\"> </span></td></tr></table>* This is ex<span class=\"_ _0\"></span>cluding prepa<span class=\"_ _0\"></span>yments, advance to supplier<span class=\"_ _0\"></span>s and contractor<span class=\"_ _0\"></span>s and V<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>T refundable.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "2<span class=\"_ _0\"></span>8. Non-controlling int<span class=\"_ _0\"></span>erests<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollowing <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>summarises <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>informa<span class=\"_ _0\"></span>tion <span class=\"_ _0\"></span>relating <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>subsidiar<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>material<span class=\"_ _278\"> </span>NCI, <span class=\"_ _0\"></span>bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>intra-group <span class=\"_ _2\"></span>eliminations.<span class=\"_ _278\"> </span>Dar Global R<span class=\"_ _0\"></span>eal Estate De<span class=\"_ _0\"></span>velopment<span class=\"_ _278\"> </span><div class=\"gs65\"><table class=\"s w115 h10d\" id=\"_7fcc0cb0-1229-40df-ac2f-df301cec1bde\"><tr><td></td><td class=\"t m0 x317 h51 y22b8 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y22b8 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y22b9 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y22b9 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3b0 y22ba w1c7 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">NCI percentag<span class=\"_ _5\"></span>e<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y22ba w1c8 hcc\"><div class=\"t m0 x21b h51 y2207 ff17 fs1b fc3 sc0 ls0 ws0\">58%<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y22bb ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22bc ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>evenue<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22bd ff17 fs1b fc18 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22bc ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22be ff1 fs1b fc3 sc0 ls0 ws0\">(L<span class=\"_ _0\"></span>oss)/profit<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22bf ff17 fs1b fc3 sc0 ls0 ws0\">(3,066)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22be ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22c0 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>oss attributable to NCI*<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22c1 ff17 fs1b fc3 sc0 ls0 ws0\">(1,404)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22c0 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22c2 ff1 fs1b fc3 sc0 ls0 ws0\">Other comprehensive income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22c3 ff17 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22c2 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22c4 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal comprehensive (loss)/income<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22c5 ff17 fs1b fc3 sc0 ls0 ws0\">(3,066)<span class=\"_ _278\"> </span></td><td></td></tr><tr><td class=\"c n x3b0 y22c6 w1c9 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal comprehensive (loss)/income a<span class=\"_ _5\"></span>ttributable to NCI* (A)<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y22c6 w1ca hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc19 sc0 ls0 ws0\">(1,404)<span class=\"_ _278\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x318 h33 y22c7 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22c8 ff1 fs1b fc3 sc0 ls0 ws0\">Asse<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22c9 ff17 fs1b fc10 sc0 ls0 ws0\">80<span class=\"_ _5\"></span>,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22c8 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22ca ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>iabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22cb ff17 fs1b fc10 sc0 ls0 ws0\">(3,066)<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22ca ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22cc ff1 fs1b fc3 sc0 ls0 ws0\">Net assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y22cd ff17 fs1b fc10 sc0 ls0 ws0\">76<span class=\"_ _0\"></span>,934<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y22cc ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3bf y1ffe w1cb hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Share of NCI on o<span class=\"_ _5\"></span>ther equity components* (B)<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y1ffe w1cc hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">46<span class=\"_ _0\"></span>,400<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y22ce ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td class=\"c n x3c0 y1f01 w1cd hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Net assets attributable to NCI [(A) + (B)]<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y1f01 w1ce hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">44,996<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y22cf ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs370\">*The NCI is eligible f<span class=\"_ _0\"></span>or 45.8% on pr<span class=\"_ _0\"></span>ofit/(loss) and 58% on other equity components.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs371\">This entity became part of the Group on 2<span class=\"_ _2\"></span>4 September 202<span class=\"_ _0\"></span>5. The Gr<span class=\"_ _0\"></span>oup owns 42% of the shareholding in </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs372\">Dar Global R<span class=\"_ _0\"></span>eal Esta<span class=\"_ _0\"></span>te Developmen<span class=\"_ _5\"></span>t \u2013 K<span class=\"_ _0\"></span>SA. Although the o<span class=\"_ _0\"></span>wnership int<span class=\"_ _5\"></span>erest is 42%, it has been treat<span class=\"_ _5\"></span>ed as </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs373\">a subsidiary as the Group has control ov<span class=\"_ _0\"></span>er this entity<span class=\"_ _8\"></span>, and is exposed to, or has rights t<span class=\"_ _0\"></span>o, variable ret<span class=\"_ _5\"></span>urns </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs374\">from its inv<span class=\"_ _0\"></span>olvement with this entity and has the ability to a<span class=\"_ _5\"></span>ff<span class=\"_ _0\"></span>ect those returns through its po<span class=\"_ _0\"></span>wer over </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs375\">this entity under the agreemen<span class=\"_ _5\"></span>t enter<span class=\"_ _5\"></span>ed by the shareholder<span class=\"_ _0\"></span>s. Accordingly<span class=\"_ _1\"></span>, the informa<span class=\"_ _0\"></span>tion relating to </div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls0 ws0 gs376\">subsidiary is only for the period fr<span class=\"_ _5\"></span>om 2<span class=\"_ _2\"></span>4 September to 31 December 2025<span class=\"_ _0\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>. Financial risk management ob<span class=\"_ _0\"></span>jectives<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Board <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _5\"></span>Director\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>out <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>overall <span class=\"_ _2\"></span>business <span class=\"_ _5\"></span>strate<span class=\"_ _0\"></span>gies <span class=\"_ _5\"></span>and <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>philosoph<span class=\"_ _0\"></span>y<span class=\"_ _8\"></span>.<span class=\"_ _94\"></span> The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>overall <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _2\"></span>program <span class=\"_ _0\"></span>seeks <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>minimize <span class=\"_ _0\"></span>potential <span class=\"_ _2\"></span>adverse <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ects <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the<span class=\"_ _9\"></span> financial <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>policies <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>policies <span class=\"_ _0\"></span>cov<span class=\"_ _5\"></span>ering<span class=\"_ _9\"></span> specific <span class=\"_ _0\"></span>areas, <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>marke<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>risk <span class=\"_ _0\"></span>(including <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change <span class=\"_ _0\"></span>risk, <span class=\"_ _0\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>risk), <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>risk.<span class=\"_ _94\"></span> Periodic <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>views <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>undertaken <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>ensure <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>policy <span class=\"_ _2\"></span>guidelines <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>complied <span class=\"_ _0\"></span>with.<span class=\"_ _278\"> </span>There <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>change <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>risks <span class=\"_ _2\"></span>or <span class=\"_ _5\"></span>the <span class=\"_ _0\"></span>manner <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>manages<span class=\"_ _9\"></span> and <span class=\"_ _0\"></span>measures <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollowing <span class=\"_ _0\"></span>risk<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>framed <span class=\"_ _0\"></span>formal<span class=\"_ _9\"></span> risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>policies, <span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>wever<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risks <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>continuous <span class=\"_ _0\"></span>basis. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group<span class=\"_ _9\"></span> does <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>enter <span class=\"_ _2\"></span>into <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments, <span class=\"_ _0\"></span>investmen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>securities, <span class=\"_ _0\"></span>including <span class=\"_ _0\"></span>deriva<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>financial<span class=\"_ _94\"></span> instruments, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>speculative <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _2\"></span>purposes.<span class=\"_ _278\"> </span>a) <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>undertakes <span class=\"_ _0\"></span>certain <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>denominated <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>foreign <span class=\"_ _0\"></span>currencies. <span class=\"_ _2\"></span>Hence, <span class=\"_ _5\"></span>exposures <span class=\"_ _0\"></span>t<span class=\"_ _5\"></span>o <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change<span class=\"_ _9\"></span> rate <span class=\"_ _2\"></span>f<span class=\"_ _9\"></span>luctuations <span class=\"_ _0\"></span>arise. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>summariz<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>quantitativ<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>data <span class=\"_ _0\"></span>about <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>risk <span class=\"_ _5\"></span>as<span class=\"_ _9\"></span> reported <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _5\"></span>ement <span class=\"_ _0\"></span>o<span class=\"_ _5\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollow:<span class=\"_ _278\"> </span><div class=\"gs65\"><table class=\"s w1cf h10e\" id=\"_d63fa72a-fe50-44b0-88d4-4af686203a28\"><tr><td></td><td class=\"c n x3c1 y22d0 w1d0 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">EUR<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c2 y22d0 w1d1 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">GBP<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c3 y22d0 w1d2 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">BAM<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d0 w1d3 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">CNY<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y22d1 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y22d2 ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts </td><td class=\"c n x3c5 y22d3 w1d4 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2,683<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c6 y22d3 w1d5 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">688,450<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c7 y22d3 w1d6 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">84,1<span class=\"_ _0\"></span>11<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d3 w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22d4 ff1 fs1b fc3 sc0 ls0 ws0\">Other financial assets<span class=\"_ _278\"> </span></td><td class=\"c n x3c8 y22d5 w1d7 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls79 ws76\">1<span class=\"_ _2\"></span>75,599<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c9 y22d5 w1d8 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">268,809<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22d5 w125 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d5 w1d9 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">210<span class=\"_ _5\"></span>,044<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22d6 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td class=\"c n x3cb y22d7 w1da hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,351,423)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c9 y22d7 w1db hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,<span class=\"_ _8\"></span>756<span class=\"_ _0\"></span>,599)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c7 y22d7 w1dc hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>6,982)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d7 w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"c n x3cc y22d8 w1dd hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,296<span class=\"_ _0\"></span>,859<span class=\"_ _278\"> </span></div></td><td class=\"c n x3cd y22d8 w1de hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(10<span class=\"_ _5\"></span>,<span class=\"_ _1\"></span>799<span class=\"_ _0\"></span>,340)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22d8 w1df hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,129<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d8 w1d9 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">210<span class=\"_ _5\"></span>,044<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y22d9 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3ce y22da w1e0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></div></td><td class=\"c n x3cf y22da w1e1 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">6,855<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d0 y22da w1e2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">1,862,41<span class=\"_ _0\"></span>1*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c3 y22da w1e3 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">96,265<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22da w1e4 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls1f ws1d\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>116<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3ce y22db w1e5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Other financial assets<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d1 y22db w1e6 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls57 ws55\">13,<span class=\"_ _9\"></span>57<span class=\"_ _94\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d2 y22db w1e7 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">1,006<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>3*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d3 y22db w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22db w1e8 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">10,939<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3d4 y22dc w1e9 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d1 y22dc w1ea hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(61<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,325)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d5 y22dc w1eb hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(10,908,<span class=\"_ _1\"></span>757)*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22dc w1ec hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(81,2<span class=\"_ _2\"></span>42)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22dc w1dc hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(46,2<span class=\"_ _0\"></span>59)<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"c n x3d6 y1f01 w1ed hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">6,2<span class=\"_ _0\"></span>51<span class=\"_ _5\"></span>,830<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d0 y1f01 w1ee hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">(8,040,2<span class=\"_ _0\"></span>73)*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d7 y1f01 w1ef hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,023<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y1f01 w1f0 hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">309<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>796<span class=\"_ _278\"> </span></div></td></tr></table></div><div class=\"gs378\"><table class=\"s w19f h10f\" id=\"_49e1801c-2fe5-4a5f-86bf-5adf16c9b76d\"><tr><td></td><td class=\"c n x3bd y22de w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y22df w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22e0 ff1 fs1b fc3 sc0 ls0 ws0\">EUR<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e1 ff17 fs1b fc3 sc0 ls0 ws0\">1,829<span class=\"_ _0\"></span>,686  </td><td class=\"t m0 x398 h33 y22e0 ff1 fs1b fc3 sc0 ls0 ws0\">625<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>83 </td></tr><tr><td class=\"t m0 x387 h33 y22e2 ff1 fs1b fc3 sc0 ls0 ws0\">GBP<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e3 ff17 fs1b fc3 sc0 ls0 ws0\">(1,0<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,934)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e2 ff1 fs1b fc3 sc0 ls0 ws0\">804,02<span class=\"_ _5\"></span>7* </td></tr><tr><td class=\"t m0 x387 h33 y22e4 ff1 fs1b fc3 sc0 ls0 ws0\">BAM<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e5 ff17 fs1b fc3 sc0 ls7a ws77\">6<span class=\"_ _4f\"></span>,7<span class=\"_ _4f\"></span>1<span class=\"_ _11\"></span>3<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e4 ff1 fs1b fc3 sc0 ls0 ws0\">1,502 </td></tr><tr><td class=\"t m0 x387 h33 y22e6 ff1 fs1b fc3 sc0 ls0 ws0\">CNY<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e7 ff17 fs1b fc3 sc0 ls0 ws0\">21,004<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e6 ff1 fs1b fc3 sc0 ls0 ws0\">30,980<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs379\">The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>illustrat<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1000 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>point <span class=\"_ _0\"></span>change <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>against <span class=\"_ _0\"></span>rele<span class=\"_ _0\"></span>vant <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currencies<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs37a\">on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>loss<span class=\"_ _9\"></span> <span class=\"_ _5\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs37c\">The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>monetary <span class=\"_ _5\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>denominated <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currencies <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>AED <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>is<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs37d\">pegged <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>USD<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>As <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>AED <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>curren<span class=\"_ _5\"></span>tly <span class=\"_ _0\"></span>pegged <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>USD<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>balances <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>considered <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>represent <span class=\"_ _0\"></span>significant<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs37e\">currency <span class=\"_ _0\"></span>risk.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs37f\">* <span class=\"_ _0\"></span>Certain <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>incorrectly <span class=\"_ _0\"></span>iden<span class=\"_ _5\"></span>tified <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>GBP <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>annual<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs380\">financial <span class=\"_ _0\"></span>statemen<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _5\"></span>ye<span class=\"_ _0\"></span>ar <span class=\"_ _5\"></span>ended <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>These <span class=\"_ _0\"></span>amounts <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs381\">been <span class=\"_ _0\"></span>restat<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>reducing <span class=\"_ _0\"></span>GBP <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>financial<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs382\">liabilities <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,461,1<span class=\"_ _0\"></span>45 <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>223<span class=\"_ _0\"></span>,859<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>respectively <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>educing <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>1000 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>points<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs383\">increase <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>decrease <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ainst <span class=\"_ _5\"></span>GBP <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>22,239<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>73<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>These <span class=\"_ _0\"></span>adjustments <span class=\"_ _0\"></span>relate <span class=\"_ _2\"></span>ex<span class=\"_ _0\"></span>clusively <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>disclosure<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs384\">and <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>sta<span class=\"_ _5\"></span>tement <span class=\"_ _0\"></span>captions.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls77 ws74 gs385\">b) <span class=\"_ _0\"></span>Interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs386\">The <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exposur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>interest <span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>non-deriv<span class=\"_ _0\"></span>ative<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs387\">financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>prepared <span class=\"_ _0\"></span>assuming <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>liabilities<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs388\">outstanding <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>was <span class=\"_ _2\"></span>outstanding <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>whole <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs29d\">The <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>interest-be<span class=\"_ _5\"></span>aring <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>reported <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>of<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs29e\">the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollows:<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w1f1 h110\" id=\"_4d6945dd-fb7c-4c51-8015-de80684d2247\"><tr><td></td><td class=\"c n x3d8 y22e8 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d9 y22e9 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y22ea ff17 fs1b fc3 sc0 ls0 ws0\">Fix<span class=\"_ _0\"></span>ed rate instrumen<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22eb ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ec ff17 fs1b fc10 sc0 ls0 ws0\">44,552,985<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22ed ff1 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22ee ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ef ff17 fs1b fc10 sc0 ls0 ws0\">(529<span class=\"_ _0\"></span>,344)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22ee ff8 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f0 ff17 fs1b fc10 sc0 ls0 ws0\">44,023,641<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f1 ff8 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y22f2 ff17 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ariable ra<span class=\"_ _0\"></span>te instruments<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets </td><td class=\"t m0 x3da h51 y22f4 ff17 fs1b fc10 sc0 ls0 ws0\">66<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,588,61<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">30<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,608,<span class=\"_ _2\"></span>760<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities </td><td class=\"t m0 x3da h51 y22f6 ff17 fs1b fc10 sc0 ls0 ws0\">(452,941,864)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">(425<span class=\"_ _0\"></span>,199<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>21)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f7 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,646,<span class=\"_ _1\"></span>753<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f8 ff8 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,590<span class=\"_ _0\"></span>,961)<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs38a\">A <span class=\"_ _0\"></span>50-basis <span class=\"_ _0\"></span>point <span class=\"_ _0\"></span>increase <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>decrease <span class=\"_ _2\"></span>is <span class=\"_ _5\"></span>used <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>internally <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>key <span class=\"_ _0\"></span>managemen<span class=\"_ _0\"></span>t<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs38b\">per<span class=\"_ _5\"></span>sonnel <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>represents <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>assessment <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _5\"></span>reasonably <span class=\"_ _0\"></span>possible <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _5\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _5\"></span>rates.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs38c\">If <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rates <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>points <span class=\"_ _0\"></span>higher<span class=\"_ _2\"></span>/lower <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariables <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>held <span class=\"_ _0\"></span>constant, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>change<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs38d\">in <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>ended <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ould <span class=\"_ _0\"></span>be <span class=\"_ _5\"></span>USD <span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3,234 <span class=\"_ _2\"></span>(202<span class=\"_ _0\"></span>4: <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>587<span class=\"_ _19\"></span>,955). <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>is<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs38e\">mainly <span class=\"_ _0\"></span>attributable <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments.<span class=\"_ _278\"> </span></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls77 ws74 gs390\">c) <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>iquidity <span class=\"_ _5\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs391\">Ultimate <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>esponsibility <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>rests <span class=\"_ _2\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _0\"></span>management <span class=\"_ _2\"></span>which <span class=\"_ _5\"></span>has <span class=\"_ _0\"></span>built <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>appropriate<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs392\">liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>frame<span class=\"_ _0\"></span>work <span class=\"_ _0\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>short, <span class=\"_ _0\"></span>medium <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>long-term <span class=\"_ _0\"></span>funding<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs393\">and <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>requir<span class=\"_ _0\"></span>ements. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>maintaining <span class=\"_ _0\"></span>adequat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reser<span class=\"_ _9\"></span>ves,<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs394\">continuously <span class=\"_ _0\"></span>monitoring <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>orecast <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>ching <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>profiles <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs395\">and <span class=\"_ _0\"></span>liabilities.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs396\">The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>objective <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>maintain <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>con<span class=\"_ _5\"></span>tinuity <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>funding <span class=\"_ _2\"></span>and <span class=\"_ _0\"></span>f<span class=\"_ _9\"></span>lexibility <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>use <span class=\"_ _0\"></span>of<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs397\">bank <span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>drafts, <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>loans <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>shareholder<span class=\"_ _0\"></span>s.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs398\">The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>summariz<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>the <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities. <span class=\"_ _0\"></span>The <span class=\"_ _5\"></span>contractual <span class=\"_ _2\"></span>maturities<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs399\">of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>remainin<span class=\"_ _5\"></span>g <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs39a\">contractual <span class=\"_ _2\"></span>maturity <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _0\"></span>contractual<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs39b\">repaymen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>arrangements <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>shown <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>belo<span class=\"_ _5\"></span>w:<span class=\"_ _278\"> </span></div><div class=\"gs39c\"><table class=\"s w1f2 h111\" id=\"_4f0c68a1-5a23-4d15-ad4e-7a4b9ae3fdbe\"><tr><td></td><td class=\"t ma x3dc h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t ma x3dd h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess than</td><td class=\"t ma x3de h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">1-2 </td><td class=\"t ma x3df h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">2-5 </td><td class=\"t ma x3e0 h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">More than 5 </td></tr><tr><td></td><td class=\"t ma x3dc h61 y22fa ff7 fs1b fc3 sc0 ls0 ws0\">amount</td><td class=\"c n x3e1 y22fb w1f3 hc9\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal</div></td><td class=\"c n x3e2 y22fb w1f4 hc9\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">1 ye<span class=\"_ _5\"></span>ar</div></td><td class=\"t ma x3de h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3df h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3e0 h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td></tr><tr><td class=\"t ma x387 h51 y22fc ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h51 y22fd ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h33 y22fe ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables</td><td class=\"c n x3e3 y22ff w1f5 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822</div></td><td class=\"c n x3e4 y22ff w1f6 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(125<span class=\"_ _0\"></span>,608,822)</div></td><td class=\"c n x3e5 y22ff w1f6 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(125<span class=\"_ _0\"></span>,608,822)</div></td><td class=\"c n x3e6 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e7 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e8 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2300 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable</td><td class=\"c n x3e9 y2301 w1f8 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5</div></td><td class=\"c n x3ea y2301 w1f9 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,3<span class=\"_ _0\"></span>75)</div></td><td class=\"c n x3eb y2301 w1fa hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,226<span class=\"_ _0\"></span>,085)</div></td><td class=\"c n x3ec y2301 w1fb hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,906,68<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3e7 y2301 w1fc hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(6,193<span class=\"_ _0\"></span>,604)</div></td><td class=\"c n x3e8 y2301 w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2302 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s</td><td class=\"c n x3ed y2303 w1fd hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069<span class=\"_ _0\"></span>,969</div></td><td class=\"c n x3ee y2303 w1fe hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>83,92<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,366)</div></td><td class=\"c n x3e5 y2303 w1ff hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>4,825<span class=\"_ _0\"></span>,964)</div></td><td class=\"c n x3ec y2303 w200 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(108,<span class=\"_ _1\"></span>711,352)</div></td><td class=\"c n x3e7 y2303 w201 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(390,05<span class=\"_ _0\"></span>1)</div></td><td class=\"c n x3e8 y2303 w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2304 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t </td><td class=\"c n x3ef y2305 w202 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _8\"></span>755</div></td><td class=\"c n x3ee y2305 w203 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(468,97<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>703)</div></td><td class=\"c n x3eb y2305 w204 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>36,5<span class=\"_ _0\"></span>18,912)</div></td><td class=\"c n x3f0 y2305 w205 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(62,6<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,293)</div></td><td class=\"c n x3f1 y2305 w206 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(269<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>781,498)</div></td><td class=\"c n x3e8 y2305 w207 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(565<span class=\"_ _0\"></span>,886)</div></td></tr><tr><td class=\"t ma x387 h33 y2306 ff1 fs1b fc3 sc0 ls0 ws0\">property liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h33 y2307 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities</td><td class=\"c n x3f2 y2308 w208 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491</div></td><td class=\"c n x3f3 y2308 w209 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(4,395<span class=\"_ _0\"></span>,239)</div></td><td class=\"c n x3f4 y2308 w20a hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,62<span class=\"_ _0\"></span>4,596)</div></td><td class=\"c n x3f5 y2308 w20b hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(715,1<span class=\"_ _0\"></span>63)</div></td><td class=\"c n x3e7 y2308 w20c hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(1,489<span class=\"_ _0\"></span>,594)</div></td><td class=\"c n x3e8 y2308 w1f7 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2309 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party</td><td class=\"c n x3f6 y230a w20d hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,093,049</div></td><td class=\"c n x3f7 y230a w20e hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>38,256<span class=\"_ _0\"></span>,649)</div></td><td class=\"c n x3f8 y230a w20f hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(42,315,955)</div></td><td class=\"c n x3f9 y230a w210 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(73<span class=\"_ _0\"></span>,369,099)</div></td><td class=\"c n x3e7 y230a w211 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(222,571,5<span class=\"_ _0\"></span>95)</div></td><td class=\"c n x3e8 y230a w1f7 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td></td><td class=\"c n x3e9 y1f01 w212 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1,01<span class=\"_ _0\"></span>6,8<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,461</div></td><td class=\"c n x3fa y1f01 w213 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,140<span class=\"_ _0\"></span>,494,156)</div></td><td class=\"c n x3fb y1f01 w214 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(382,120<span class=\"_ _0\"></span>,334)</div></td><td class=\"c n x3fc y1f01 w215 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(25<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,381,594)</div></td><td class=\"c n x3f1 y1f01 w216 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(500<span class=\"_ _5\"></span>,426,3<span class=\"_ _5\"></span>42)</div></td><td class=\"c n x3e8 y1f01 w207 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(565<span class=\"_ _0\"></span>,886)</div></td></tr></table></div><div class=\"gs39d\"><table class=\"s w1f2 h112\" id=\"_fb783571-7569-41d0-9c8d-e6dc35930fd6\"><tr><td></td><td class=\"t ma x3dc h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t ma x3dd h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess than</td><td class=\"t ma x3de h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">1-2 </td><td class=\"t ma x3df h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">2-5 </td><td class=\"t ma x3e0 h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">More than 5 </td></tr><tr><td></td><td class=\"t ma x3dc h61 y230c ff7 fs1b fc3 sc0 ls0 ws0\">amount</td><td class=\"c n x3e1 y230d w1f3 hc6\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal</div></td><td class=\"c n x3e2 y230d w1f4 hc6\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">1 ye<span class=\"_ _5\"></span>ar</div></td><td class=\"t ma x3de h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3df h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3e0 h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td></tr><tr><td class=\"t ma x387 h51 y230e ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h51 y230f ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3fd y2310 w217 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables</div></td><td class=\"c n x3e9 y2310 w218 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</div></td><td class=\"c n x3fe y2310 w219 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4)</div></td><td class=\"c n x3e5 y2310 w21a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4)</div></td><td class=\"c n x3e6 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e7 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e8 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x3ff y2311 w21b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable</div></td><td class=\"c n x400 y2311 w21c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7</div></td><td class=\"c n x401 y2311 w21d hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x402 y2311 w21e hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(4,81<span class=\"_ _0\"></span>1,952)</div></td><td class=\"c n x403 y2311 w21f hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(2,0<span class=\"_ _0\"></span>73<span class=\"_ _0\"></span>,458)</div></td><td class=\"c n x3e7 y2311 w220 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(2,<span class=\"_ _8\"></span>7<span class=\"_ _2\"></span>44,63<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3e8 y2311 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x404 y2312 w221 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s</div></td><td class=\"c n x405 y2312 w222 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5</div></td><td class=\"c n x401 y2312 w223 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(238,992,448)</div></td><td class=\"c n x406 y2312 w224 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(29<span class=\"_ _0\"></span>,928,40<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3ec y2312 w225 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(100,9<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>,564)</div></td><td class=\"c n x3e7 y2312 w226 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(108,093,4<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>7)</div></td><td class=\"c n x3e8 y2312 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2313 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t </td><td class=\"c n x407 y2314 w227 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">254,<span class=\"_ _8\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,426</div></td><td class=\"c n x408 y2314 w228 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(286<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>9,64<span class=\"_ _2\"></span>7)</div></td><td class=\"c n x409 y2314 w229 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(153<span class=\"_ _0\"></span>,611<span class=\"_ _0\"></span>,264)</div></td><td class=\"c n x40a y2314 w22a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(49<span class=\"_ _0\"></span>,534,1<span class=\"_ _0\"></span>63)</div></td><td class=\"c n x40b y2314 w22b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(83<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>34,220)</div></td><td></td></tr><tr><td class=\"t ma x387 h33 y2315 ff1 fs1b fc3 sc0 ls0 ws0\">property liabilites</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x40c y2316 w22c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities</div></td><td class=\"c n x3f2 y2316 w22d hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862</div></td><td class=\"c n x40d y2316 w22e hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(4,551,866)</div></td><td class=\"c n x40e y2316 w22f hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(3,094,<span class=\"_ _1\"></span>790)</div></td><td class=\"c n x40f y2316 w230 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>,015,44<span class=\"_ _5\"></span>8)</div></td><td class=\"c n x3e7 y2316 w231 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(441,628)</div></td><td class=\"c n x3e8 y2316 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x3fd y2317 w232 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party</div></td><td class=\"c n x410 y2317 w233 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">222,56<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>71<span class=\"_ _0\"></span>7</div></td><td class=\"c n x401 y2317 w234 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(268,31<span class=\"_ _0\"></span>8,639)</div></td><td class=\"c n x3eb y2317 w235 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,694,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>76)</div></td><td class=\"c n x411 y2317 w236 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(43<span class=\"_ _0\"></span>,936,842)</div></td><td class=\"c n x3e7 y2317 w237 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(206,68<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,021)</div></td><td class=\"c n x3e8 y2317 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td></td><td class=\"c n x412 y1f01 w238 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">781,568,191</div></td><td class=\"c n x413 y1f01 w239 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(893<span class=\"_ _0\"></span>,387<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>761)</div></td><td class=\"c n x414 y1f01 w23a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(294,156<span class=\"_ _0\"></span>,303)</div></td><td class=\"c n x415 y1f01 w23b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(197<span class=\"_ _1\"></span>,530,4<span class=\"_ _2\"></span>75)</div></td><td class=\"c n x40b y1f01 w23c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(401,<span class=\"_ _1\"></span>700<span class=\"_ _0\"></span>,983)</div></td><td class=\"t ma x3e0 h33 y2318 ff1 fs1b fc3 sc0 ls0 ws0\">-</td></tr></table></div><div class=\"t m0 h51 ff17 fs1b fc3 sc0 ls0 ws0 gs39e\">Contractual Cashflo<span class=\"_ _0\"></span>ws<span class=\"_ _278\"> </span></div><div class=\"t m0 h51 ff17 fs1b fc3 sc0 ls0 ws0 gs39f\">Contractual Cashflo<span class=\"_ _0\"></span>ws<span class=\"_ _278\"> </span></div><div class=\"t m0 h42 ff7 fse fc5 sc0 ls78 ws75 gs3a2\">30<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Capital <span class=\"_ _2\"></span>risk <span class=\"_ _0\"></span>managemen<span class=\"_ _0\"></span>t<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a3\">The <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>structure <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consists <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>equivalents, <span class=\"_ _2\"></span>debt, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>includes <span class=\"_ _5\"></span>bank <span class=\"_ _0\"></span>borrowing<span class=\"_ _5\"></span>s<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a4\">as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statemen<span class=\"_ _0\"></span>ts.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a5\">The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>ensure <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>continue <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>going <span class=\"_ _0\"></span>concern <span class=\"_ _0\"></span>while <span class=\"_ _0\"></span>maximizing<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a6\">the <span class=\"_ _0\"></span>return <span class=\"_ _0\"></span>t<span class=\"_ _5\"></span>o <span class=\"_ _0\"></span>stakeholder<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>optimization <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>balance. <span class=\"_ _0\"></span>The <span class=\"_ _5\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>overall <span class=\"_ _0\"></span>strat<span class=\"_ _0\"></span>egy <span class=\"_ _0\"></span>remains<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a7\">unchanged <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>prior <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _8\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>subject <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>ext<span class=\"_ _0\"></span>ernally <span class=\"_ _0\"></span>imposed <span class=\"_ _0\"></span>capital <span class=\"_ _5\"></span>requirements.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a8\">The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>monitor<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>using <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>debt\u2019 <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>equity\u2019. <span class=\"_ _0\"></span>Debt <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>borro<span class=\"_ _0\"></span>wings <span class=\"_ _0\"></span>(as <span class=\"_ _0\"></span>shown <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3a9\">statemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>position). <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>quity <span class=\"_ _5\"></span>comprises <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>components <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>equit<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>19<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3aa\">The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>policy <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>keep <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>ratio <span class=\"_ _2\"></span>below <span class=\"_ _0\"></span>1.2. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>debt <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>ratio <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>as <span class=\"_ _5\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _5\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3ab\">f<span class=\"_ _0\"></span>ollows.<span class=\"_ _278\"> </span></div><div class=\"gs65\"><table class=\"s w115 h113\" id=\"_8d5c156c-75c6-461e-a57b-2bdfea33d957\"><tr><td></td><td class=\"c n x3ae y2319 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y231a w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3b0 y1ffe w23d hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Debt<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y1ffe w23e hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y231b ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y231c ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal equity<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y231d ff17 fs1b fc3 sc0 ls0 ws0\">584,3<span class=\"_ _0\"></span>78,<span class=\"_ _1\"></span>771<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y231c ff8 fs1b fc3 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>78,453<span class=\"_ _0\"></span>,489 </td></tr><tr><td class=\"t m0 x287 h33 y231e ff1 fs1b fc3 sc0 ls0 ws0\">Debt to equity ratio<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y231f ff17 fs1b fc3 sc0 ls2a ws28\">0.<span class=\"_ _9\"></span>29<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y231e ff8 fs1b fc3 sc0 ls0 ws0\">0.43<span class=\"_ _278\"> </span></td></tr></table></div><div class=\"t m0 h34 ff7 fsa fc3 sc0 ls77 ws74 gs3c7\">d) <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c8\">Credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>ers <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>counterparty <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>def<span class=\"_ _0\"></span>ault <span class=\"_ _5\"></span>on <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>contractual <span class=\"_ _0\"></span>oblig<span class=\"_ _5\"></span>ations <span class=\"_ _0\"></span>resulting <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>financial<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c9\">loss <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>adopted <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>policy <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>only <span class=\"_ _0\"></span>dealing <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>creditworthy <span class=\"_ _0\"></span>coun<span class=\"_ _5\"></span>terparties. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3ca\">exposures <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>continuously <span class=\"_ _0\"></span>monitored <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>viewed <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>regularly<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3cb\">The <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>liquid <span class=\"_ _0\"></span>funds <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>limited <span class=\"_ _0\"></span>because <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>counterparties <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>bank<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>high <span class=\"_ _0\"></span>credit-ratings <span class=\"_ _0\"></span>assigned<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3cc\">by <span class=\"_ _0\"></span>int<span class=\"_ _5\"></span>ernational <span class=\"_ _0\"></span>credit-ra<span class=\"_ _0\"></span>ting <span class=\"_ _0\"></span>agencies.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3cd\">The <span class=\"_ _0\"></span>carrying <span class=\"_ _0\"></span>amounts <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>recor<span class=\"_ _5\"></span>ded <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>ements, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>net<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3ce\">of <span class=\"_ _0\"></span>impairmen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>losses, <span class=\"_ _0\"></span>represents <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>maximum <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>credit <span class=\"_ _0\"></span>risks. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3cf\">risk <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>unbilled <span class=\"_ _0\"></span>receiv<span class=\"_ _5\"></span>ables <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>is <span class=\"_ _5\"></span>remot<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>collat<span class=\"_ _0\"></span>eral <span class=\"_ _0\"></span>held <span class=\"_ _0\"></span>against <span class=\"_ _0\"></span>such<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3d0\">amounts <span class=\"_ _0\"></span>due, <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>residential <span class=\"_ _2\"></span>proper<span class=\"_ _9\"></span>ty <span class=\"_ _0\"></span>developed <span class=\"_ _2\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "a) <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>undertakes <span class=\"_ _0\"></span>certain <span class=\"_ _0\"></span>transactions <span class=\"_ _0\"></span>denominated <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>foreign <span class=\"_ _0\"></span>currencies. <span class=\"_ _2\"></span>Hence, <span class=\"_ _5\"></span>exposures <span class=\"_ _0\"></span>t<span class=\"_ _5\"></span>o <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change<span class=\"_ _9\"></span> rate <span class=\"_ _2\"></span>f<span class=\"_ _9\"></span>luctuations <span class=\"_ _0\"></span>arise. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>summariz<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>quantitativ<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>data <span class=\"_ _0\"></span>about <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>currenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>risk <span class=\"_ _5\"></span>as<span class=\"_ _9\"></span> reported <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _5\"></span>ement <span class=\"_ _0\"></span>o<span class=\"_ _5\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollow:<span class=\"_ _278\"> </span><table class=\"s w1cf h10e\" id=\"_d63fa72a-fe50-44b0-88d4-4af686203a28\"><tr><td></td><td class=\"c n x3c1 y22d0 w1d0 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">EUR<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c2 y22d0 w1d1 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">GBP<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c3 y22d0 w1d2 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">BAM<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d0 w1d3 hc8\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">CNY<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y22d1 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x387 h33 y22d2 ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts </td><td class=\"c n x3c5 y22d3 w1d4 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2,683<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c6 y22d3 w1d5 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">688,450<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c7 y22d3 w1d6 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">84,1<span class=\"_ _0\"></span>11<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d3 w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22d4 ff1 fs1b fc3 sc0 ls0 ws0\">Other financial assets<span class=\"_ _278\"> </span></td><td class=\"c n x3c8 y22d5 w1d7 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls79 ws76\">1<span class=\"_ _2\"></span>75,599<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c9 y22d5 w1d8 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">268,809<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22d5 w125 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d5 w1d9 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">210<span class=\"_ _5\"></span>,044<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22d6 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td class=\"c n x3cb y22d7 w1da hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,351,423)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c9 y22d7 w1db hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,<span class=\"_ _8\"></span>756<span class=\"_ _0\"></span>,599)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c7 y22d7 w1dc hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>6,982)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d7 w134 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"c n x3cc y22d8 w1dd hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>8,296<span class=\"_ _0\"></span>,859<span class=\"_ _278\"> </span></div></td><td class=\"c n x3cd y22d8 w1de hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(10<span class=\"_ _5\"></span>,<span class=\"_ _1\"></span>799<span class=\"_ _0\"></span>,340)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22d8 w1df hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,129<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22d8 w1d9 hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">210<span class=\"_ _5\"></span>,044<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h51 y22d9 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3ce y22da w1e0 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Cash and cash equivalen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></div></td><td class=\"c n x3cf y22da w1e1 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">6,855<span class=\"_ _0\"></span>,5<span class=\"_ _0\"></span>78<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d0 y22da w1e2 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">1,862,41<span class=\"_ _0\"></span>1*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c3 y22da w1e3 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">96,265<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22da w1e4 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls1f ws1d\">3<span class=\"_ _9\"></span>4<span class=\"_ _9\"></span>5,<span class=\"_ _9\"></span>116<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3ce y22db w1e5 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Other financial assets<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d1 y22db w1e6 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls57 ws55\">13,<span class=\"_ _9\"></span>57<span class=\"_ _94\"></span>7<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d2 y22db w1e7 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">1,006<span class=\"_ _0\"></span>,07<span class=\"_ _0\"></span>3*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d3 y22db w125 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22db w1e8 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">10,939<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3d4 y22dc w1e9 hcf\"><div class=\"t m0 x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d1 y22dc w1ea hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(61<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,325)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d5 y22dc w1eb hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(10,908,<span class=\"_ _1\"></span>757)*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3ca y22dc w1ec hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(81,2<span class=\"_ _2\"></span>42)<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y22dc w1dc hcf\"><div class=\"t m0 x21b h33 y1fa1 ff8 fs1b fc10 sc0 ls0 ws0\">(46,2<span class=\"_ _0\"></span>59)<span class=\"_ _278\"> </span></div></td></tr><tr><td></td><td class=\"c n x3d6 y1f01 w1ed hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">6,2<span class=\"_ _0\"></span>51<span class=\"_ _5\"></span>,830<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d0 y1f01 w1ee hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">(8,040,2<span class=\"_ _0\"></span>73)*<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d7 y1f01 w1ef hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">15<span class=\"_ _0\"></span>,023<span class=\"_ _278\"> </span></div></td><td class=\"c n x3c4 y1f01 w1f0 hcf\"><div class=\"t m0 x21b h35 y22dd ff8 fs1b fc10 sc0 ls0 ws0\">309<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>796<span class=\"_ _278\"> </span></div></td></tr></table><table class=\"s w19f h10f\" id=\"_49e1801c-2fe5-4a5f-86bf-5adf16c9b76d\"><tr><td></td><td class=\"c n x3bd y22de w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3be y22df w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y22e0 ff1 fs1b fc3 sc0 ls0 ws0\">EUR<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e1 ff17 fs1b fc3 sc0 ls0 ws0\">1,829<span class=\"_ _0\"></span>,686  </td><td class=\"t m0 x398 h33 y22e0 ff1 fs1b fc3 sc0 ls0 ws0\">625<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>83 </td></tr><tr><td class=\"t m0 x387 h33 y22e2 ff1 fs1b fc3 sc0 ls0 ws0\">GBP<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e3 ff17 fs1b fc3 sc0 ls0 ws0\">(1,0<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,934)<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e2 ff1 fs1b fc3 sc0 ls0 ws0\">804,02<span class=\"_ _5\"></span>7* </td></tr><tr><td class=\"t m0 x387 h33 y22e4 ff1 fs1b fc3 sc0 ls0 ws0\">BAM<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e5 ff17 fs1b fc3 sc0 ls7a ws77\">6<span class=\"_ _4f\"></span>,7<span class=\"_ _4f\"></span>1<span class=\"_ _11\"></span>3<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e4 ff1 fs1b fc3 sc0 ls0 ws0\">1,502 </td></tr><tr><td class=\"t m0 x387 h33 y22e6 ff1 fs1b fc3 sc0 ls0 ws0\">CNY<span class=\"_ _278\"> </span></td><td class=\"t m0 x397 h51 y22e7 ff17 fs1b fc3 sc0 ls0 ws0\">21,004<span class=\"_ _278\"> </span></td><td class=\"t m0 x398 h33 y22e6 ff1 fs1b fc3 sc0 ls0 ws0\">30,980<span class=\"_ _278\"> </span></td></tr></table>The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>illustrat<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1000 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>point <span class=\"_ _0\"></span>change <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>against <span class=\"_ _0\"></span>rele<span class=\"_ _0\"></span>vant <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currencies<span class=\"_ _278\"> </span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>loss<span class=\"_ _9\"></span> The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>monetary <span class=\"_ _5\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>denominated <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>oreign <span class=\"_ _0\"></span>currencies <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>AED <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>is<span class=\"_ _9\"></span> pegged <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>USD<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>As <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>AED <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>curren<span class=\"_ _5\"></span>tly <span class=\"_ _0\"></span>pegged <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>USD<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>balances <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>considered <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>represent <span class=\"_ _0\"></span>significant<span class=\"_ _9\"></span> currency <span class=\"_ _0\"></span>risk.<span class=\"_ _278\"> </span>* <span class=\"_ _0\"></span>Certain <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>incorrectly <span class=\"_ _0\"></span>iden<span class=\"_ _5\"></span>tified <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>GBP <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>annual<span class=\"_ _94\"></span> financial <span class=\"_ _0\"></span>statemen<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _5\"></span>ye<span class=\"_ _0\"></span>ar <span class=\"_ _5\"></span>ended <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>These <span class=\"_ _0\"></span>amounts <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>theref<span class=\"_ _0\"></span>ore<span class=\"_ _94\"></span> been <span class=\"_ _0\"></span>restat<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>ements <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>reducing <span class=\"_ _0\"></span>GBP <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>financial<span class=\"_ _9\"></span> liabilities <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,461,1<span class=\"_ _0\"></span>45 <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>223<span class=\"_ _0\"></span>,859<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>respectively <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>educing <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>1000 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>points<span class=\"_ _94\"></span> increase <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>decrease <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ainst <span class=\"_ _5\"></span>GBP <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>22,239<span class=\"_ _0\"></span>,8<span class=\"_ _0\"></span>73<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>These <span class=\"_ _0\"></span>adjustments <span class=\"_ _0\"></span>relate <span class=\"_ _2\"></span>ex<span class=\"_ _0\"></span>clusively <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>disclosure<span class=\"_ _9\"></span> and <span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>sta<span class=\"_ _5\"></span>tement <span class=\"_ _0\"></span>captions.<span class=\"_ _278\"> </span>b) <span class=\"_ _0\"></span>Interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exposur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>interest <span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>non-deriv<span class=\"_ _0\"></span>ative<span class=\"_ _9\"></span> financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>prepared <span class=\"_ _0\"></span>assuming <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>liabilities<span class=\"_ _94\"></span> outstanding <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>was <span class=\"_ _2\"></span>outstanding <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>whole <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>interest-be<span class=\"_ _5\"></span>aring <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>reported <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>of<span class=\"_ _9\"></span> the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollows:<span class=\"_ _278\"> </span><table class=\"s w1f1 h110\" id=\"_4d6945dd-fb7c-4c51-8015-de80684d2247\"><tr><td></td><td class=\"c n x3d8 y22e8 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d9 y22e9 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y22ea ff17 fs1b fc3 sc0 ls0 ws0\">Fix<span class=\"_ _0\"></span>ed rate instrumen<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22eb ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ec ff17 fs1b fc10 sc0 ls0 ws0\">44,552,985<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22ed ff1 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22ee ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ef ff17 fs1b fc10 sc0 ls0 ws0\">(529<span class=\"_ _0\"></span>,344)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22ee ff8 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f0 ff17 fs1b fc10 sc0 ls0 ws0\">44,023,641<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f1 ff8 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y22f2 ff17 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ariable ra<span class=\"_ _0\"></span>te instruments<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets </td><td class=\"t m0 x3da h51 y22f4 ff17 fs1b fc10 sc0 ls0 ws0\">66<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,588,61<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">30<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,608,<span class=\"_ _2\"></span>760<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities </td><td class=\"t m0 x3da h51 y22f6 ff17 fs1b fc10 sc0 ls0 ws0\">(452,941,864)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">(425<span class=\"_ _0\"></span>,199<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>21)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f7 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,646,<span class=\"_ _1\"></span>753<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f8 ff8 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,590<span class=\"_ _0\"></span>,961)<span class=\"_ _278\"> </span></td></tr></table>A <span class=\"_ _0\"></span>50-basis <span class=\"_ _0\"></span>point <span class=\"_ _0\"></span>increase <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>decrease <span class=\"_ _2\"></span>is <span class=\"_ _5\"></span>used <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>internally <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>key <span class=\"_ _0\"></span>managemen<span class=\"_ _0\"></span>t<span class=\"_ _94\"></span> per<span class=\"_ _5\"></span>sonnel <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>represents <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>assessment <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _5\"></span>reasonably <span class=\"_ _0\"></span>possible <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _5\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _5\"></span>rates.<span class=\"_ _278\"> </span>If <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rates <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>points <span class=\"_ _0\"></span>higher<span class=\"_ _2\"></span>/lower <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariables <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>held <span class=\"_ _0\"></span>constant, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>change<span class=\"_ _9\"></span> in <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>ended <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ould <span class=\"_ _0\"></span>be <span class=\"_ _5\"></span>USD <span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3,234 <span class=\"_ _2\"></span>(202<span class=\"_ _0\"></span>4: <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>587<span class=\"_ _19\"></span>,955). <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>is<span class=\"_ _94\"></span> mainly <span class=\"_ _0\"></span>attributable <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "b) <span class=\"_ _0\"></span>Interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>exposur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>interest <span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>non-deriv<span class=\"_ _0\"></span>ative<span class=\"_ _9\"></span> financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>prepared <span class=\"_ _0\"></span>assuming <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>liabilities<span class=\"_ _94\"></span> outstanding <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>was <span class=\"_ _2\"></span>outstanding <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>whole <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _2\"></span>.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>interest-be<span class=\"_ _5\"></span>aring <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>reported <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>of<span class=\"_ _9\"></span> the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ollows:<span class=\"_ _278\"> </span><table class=\"s w1f1 h110\" id=\"_4d6945dd-fb7c-4c51-8015-de80684d2247\"><tr><td></td><td class=\"c n x3d8 y22e8 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3d9 y22e9 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x287 h51 y22ea ff17 fs1b fc3 sc0 ls0 ws0\">Fix<span class=\"_ _0\"></span>ed rate instrumen<span class=\"_ _5\"></span>ts<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22eb ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ec ff17 fs1b fc10 sc0 ls0 ws0\">44,552,985<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22ed ff1 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22ee ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities<span class=\"_ _278\"> </span></td><td class=\"t m0 x3da h51 y22ef ff17 fs1b fc10 sc0 ls0 ws0\">(529<span class=\"_ _0\"></span>,344)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22ee ff8 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f0 ff17 fs1b fc10 sc0 ls0 ws0\">44,023,641<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f1 ff8 fs1b fc3 sc0 ls0 ws0\">120,2<span class=\"_ _0\"></span>57<span class=\"_ _1\"></span>,1<span class=\"_ _0\"></span>64<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h51 y22f2 ff17 fs1b fc3 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ariable ra<span class=\"_ _0\"></span>te instruments<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">Financial assets </td><td class=\"t m0 x3da h51 y22f4 ff17 fs1b fc10 sc0 ls0 ws0\">66<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,588,61<span class=\"_ _0\"></span>7<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f3 ff1 fs1b fc3 sc0 ls0 ws0\">30<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,608,<span class=\"_ _2\"></span>760<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">Financial liabilities </td><td class=\"t m0 x3da h51 y22f6 ff17 fs1b fc10 sc0 ls0 ws0\">(452,941,864)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">(425<span class=\"_ _0\"></span>,199<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>21)<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x3da h51 y22f7 ff17 fs1b fc3 sc0 ls0 ws0\">21<span class=\"_ _0\"></span>4,646,<span class=\"_ _1\"></span>753<span class=\"_ _278\"> </span></td><td class=\"t m0 x3db h35 y22f8 ff8 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,590<span class=\"_ _0\"></span>,961)<span class=\"_ _278\"> </span></td></tr></table>A <span class=\"_ _0\"></span>50-basis <span class=\"_ _0\"></span>point <span class=\"_ _0\"></span>increase <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>decrease <span class=\"_ _2\"></span>is <span class=\"_ _5\"></span>used <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>internally <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>key <span class=\"_ _0\"></span>managemen<span class=\"_ _0\"></span>t<span class=\"_ _94\"></span> per<span class=\"_ _5\"></span>sonnel <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>represents <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>assessment <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _5\"></span>reasonably <span class=\"_ _0\"></span>possible <span class=\"_ _0\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _5\"></span>inter<span class=\"_ _0\"></span>est <span class=\"_ _5\"></span>rates.<span class=\"_ _278\"> </span>If <span class=\"_ _0\"></span>interest <span class=\"_ _2\"></span>rates <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>points <span class=\"_ _0\"></span>higher<span class=\"_ _2\"></span>/lower <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariables <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>held <span class=\"_ _0\"></span>constant, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>change<span class=\"_ _9\"></span> in <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>ended <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ould <span class=\"_ _0\"></span>be <span class=\"_ _5\"></span>USD <span class=\"_ _0\"></span>1,0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3,234 <span class=\"_ _2\"></span>(202<span class=\"_ _0\"></span>4: <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>587<span class=\"_ _19\"></span>,955). <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>is<span class=\"_ _94\"></span> mainly <span class=\"_ _0\"></span>attributable <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>instruments.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "c) <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>iquidity <span class=\"_ _5\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span>Ultimate <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>esponsibility <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _5\"></span>liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>rests <span class=\"_ _2\"></span>with <span class=\"_ _5\"></span>the <span class=\"_ _0\"></span>management <span class=\"_ _2\"></span>which <span class=\"_ _5\"></span>has <span class=\"_ _0\"></span>built <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>appropriate<span class=\"_ _9\"></span> liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>frame<span class=\"_ _0\"></span>work <span class=\"_ _0\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>short, <span class=\"_ _0\"></span>medium <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>long-term <span class=\"_ _0\"></span>funding<span class=\"_ _9\"></span> and <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>requir<span class=\"_ _0\"></span>ements. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>maintaining <span class=\"_ _0\"></span>adequat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reser<span class=\"_ _9\"></span>ves,<span class=\"_ _9\"></span> continuously <span class=\"_ _0\"></span>monitoring <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>orecast <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>ching <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>profiles <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets<span class=\"_ _94\"></span> and <span class=\"_ _0\"></span>liabilities.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>objective <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>maintain <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>con<span class=\"_ _5\"></span>tinuity <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>funding <span class=\"_ _2\"></span>and <span class=\"_ _0\"></span>f<span class=\"_ _9\"></span>lexibility <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>use <span class=\"_ _0\"></span>of<span class=\"_ _9\"></span> bank <span class=\"_ _0\"></span>over<span class=\"_ _0\"></span>drafts, <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>loans <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>shareholder<span class=\"_ _0\"></span>s.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>summariz<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>the <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities. <span class=\"_ _0\"></span>The <span class=\"_ _5\"></span>contractual <span class=\"_ _2\"></span>maturities<span class=\"_ _94\"></span> of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>remainin<span class=\"_ _5\"></span>g <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> contractual <span class=\"_ _2\"></span>maturity <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>maturity <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>file <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>based <span class=\"_ _5\"></span>on <span class=\"_ _0\"></span>contractual<span class=\"_ _9\"></span> repaymen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>arrangements <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>shown <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>belo<span class=\"_ _5\"></span>w:<span class=\"_ _278\"> </span><table class=\"s w1f2 h111\" id=\"_4f0c68a1-5a23-4d15-ad4e-7a4b9ae3fdbe\"><tr><td></td><td class=\"t ma x3dc h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t ma x3dd h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess than</td><td class=\"t ma x3de h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">1-2 </td><td class=\"t ma x3df h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">2-5 </td><td class=\"t ma x3e0 h61 y22f9 ff7 fs1b fc3 sc0 ls0 ws0\">More than 5 </td></tr><tr><td></td><td class=\"t ma x3dc h61 y22fa ff7 fs1b fc3 sc0 ls0 ws0\">amount</td><td class=\"c n x3e1 y22fb w1f3 hc9\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal</div></td><td class=\"c n x3e2 y22fb w1f4 hc9\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">1 ye<span class=\"_ _5\"></span>ar</div></td><td class=\"t ma x3de h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3df h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3e0 h61 y22fa ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td></tr><tr><td class=\"t ma x387 h51 y22fc ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h51 y22fd ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h33 y22fe ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables</td><td class=\"c n x3e3 y22ff w1f5 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">125<span class=\"_ _0\"></span>,608,822</div></td><td class=\"c n x3e4 y22ff w1f6 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(125<span class=\"_ _0\"></span>,608,822)</div></td><td class=\"c n x3e5 y22ff w1f6 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(125<span class=\"_ _0\"></span>,608,822)</div></td><td class=\"c n x3e6 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e7 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e8 y22ff w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2300 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable</td><td class=\"c n x3e9 y2301 w1f8 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,37<span class=\"_ _0\"></span>5</div></td><td class=\"c n x3ea y2301 w1f9 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(19<span class=\"_ _0\"></span>,326<span class=\"_ _0\"></span>,3<span class=\"_ _0\"></span>75)</div></td><td class=\"c n x3eb y2301 w1fa hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,226<span class=\"_ _0\"></span>,085)</div></td><td class=\"c n x3ec y2301 w1fb hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>1,906,68<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3e7 y2301 w1fc hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(6,193<span class=\"_ _0\"></span>,604)</div></td><td class=\"c n x3e8 y2301 w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2302 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s</td><td class=\"c n x3ed y2303 w1fd hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069<span class=\"_ _0\"></span>,969</div></td><td class=\"c n x3ee y2303 w1fe hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>83,92<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,366)</div></td><td class=\"c n x3e5 y2303 w1ff hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>4,825<span class=\"_ _0\"></span>,964)</div></td><td class=\"c n x3ec y2303 w200 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(108,<span class=\"_ _1\"></span>711,352)</div></td><td class=\"c n x3e7 y2303 w201 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(390,05<span class=\"_ _0\"></span>1)</div></td><td class=\"c n x3e8 y2303 w1f7 hc8\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2304 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t </td><td class=\"c n x3ef y2305 w202 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">412,1<span class=\"_ _0\"></span>41,<span class=\"_ _8\"></span>755</div></td><td class=\"c n x3ee y2305 w203 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(468,97<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _8\"></span>703)</div></td><td class=\"c n x3eb y2305 w204 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>36,5<span class=\"_ _0\"></span>18,912)</div></td><td class=\"c n x3f0 y2305 w205 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(62,6<span class=\"_ _0\"></span>79<span class=\"_ _0\"></span>,293)</div></td><td class=\"c n x3f1 y2305 w206 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(269<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>781,498)</div></td><td class=\"c n x3e8 y2305 w207 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(565<span class=\"_ _0\"></span>,886)</div></td></tr><tr><td class=\"t ma x387 h33 y2306 ff1 fs1b fc3 sc0 ls0 ws0\">property liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h33 y2307 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities</td><td class=\"c n x3f2 y2308 w208 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">3,63<span class=\"_ _0\"></span>4,491</div></td><td class=\"c n x3f3 y2308 w209 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(4,395<span class=\"_ _0\"></span>,239)</div></td><td class=\"c n x3f4 y2308 w20a hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,62<span class=\"_ _0\"></span>4,596)</div></td><td class=\"c n x3f5 y2308 w20b hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(715,1<span class=\"_ _0\"></span>63)</div></td><td class=\"c n x3e7 y2308 w20c hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(1,489<span class=\"_ _0\"></span>,594)</div></td><td class=\"c n x3e8 y2308 w1f7 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2309 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party</td><td class=\"c n x3f6 y230a w20d hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">2<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>,093,049</div></td><td class=\"c n x3f7 y230a w20e hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(3<span class=\"_ _0\"></span>38,256<span class=\"_ _0\"></span>,649)</div></td><td class=\"c n x3f8 y230a w20f hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(42,315,955)</div></td><td class=\"c n x3f9 y230a w210 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(73<span class=\"_ _0\"></span>,369,099)</div></td><td class=\"c n x3e7 y230a w211 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(222,571,5<span class=\"_ _0\"></span>95)</div></td><td class=\"c n x3e8 y230a w1f7 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td></td><td class=\"c n x3e9 y1f01 w212 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">1,01<span class=\"_ _0\"></span>6,8<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>4,461</div></td><td class=\"c n x3fa y1f01 w213 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(1,140<span class=\"_ _0\"></span>,494,156)</div></td><td class=\"c n x3fb y1f01 w214 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc10 sc0 ls0 ws0\">(382,120<span class=\"_ _0\"></span>,334)</div></td><td class=\"c n x3fc y1f01 w215 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(25<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,381,594)</div></td><td class=\"c n x3f1 y1f01 w216 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(500<span class=\"_ _5\"></span>,426,3<span class=\"_ _5\"></span>42)</div></td><td class=\"c n x3e8 y1f01 w207 hc5\"><div class=\"t ma x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">(565<span class=\"_ _0\"></span>,886)</div></td></tr></table><table class=\"s w1f2 h112\" id=\"_fb783571-7569-41d0-9c8d-e6dc35930fd6\"><tr><td></td><td class=\"t ma x3dc h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">Carrying </td><td></td><td class=\"t ma x3dd h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ess than</td><td class=\"t ma x3de h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">1-2 </td><td class=\"t ma x3df h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">2-5 </td><td class=\"t ma x3e0 h61 y230b ff7 fs1b fc3 sc0 ls0 ws0\">More than 5 </td></tr><tr><td></td><td class=\"t ma x3dc h61 y230c ff7 fs1b fc3 sc0 ls0 ws0\">amount</td><td class=\"c n x3e1 y230d w1f3 hc6\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _2\"></span>otal</div></td><td class=\"c n x3e2 y230d w1f4 hc6\"><div class=\"t ma x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">1 ye<span class=\"_ _5\"></span>ar</div></td><td class=\"t ma x3de h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3df h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td><td class=\"t ma x3e0 h61 y230c ff7 fs1b fc3 sc0 ls75 ws72\">yea<span class=\"_ _9\"></span>rs</td></tr><tr><td class=\"t ma x387 h51 y230e ff17 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t ma x387 h51 y230f ff17 fs1b fc3 sc0 ls0 ws0\">Financial liabilities</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x3fd y2310 w217 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _0\"></span>ables</div></td><td class=\"c n x3e9 y2310 w218 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4</div></td><td class=\"c n x3fe y2310 w219 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4)</div></td><td class=\"c n x3e5 y2310 w21a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(85<span class=\"_ _0\"></span>,015,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4)</div></td><td class=\"c n x3e6 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e7 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">-</div></td><td class=\"c n x3e8 y2310 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x3ff y2311 w21b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>etention pa<span class=\"_ _0\"></span>yable</div></td><td class=\"c n x400 y2311 w21c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7</div></td><td class=\"c n x401 y2311 w21d hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(9<span class=\"_ _0\"></span>,630,04<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x402 y2311 w21e hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(4,81<span class=\"_ _0\"></span>1,952)</div></td><td class=\"c n x403 y2311 w21f hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(2,0<span class=\"_ _0\"></span>73<span class=\"_ _0\"></span>,458)</div></td><td class=\"c n x3e7 y2311 w220 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(2,<span class=\"_ _8\"></span>7<span class=\"_ _2\"></span>44,63<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3e8 y2311 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x404 y2312 w221 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Bank borrowing<span class=\"_ _5\"></span>s</div></td><td class=\"c n x405 y2312 w222 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5</div></td><td class=\"c n x401 y2312 w223 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(238,992,448)</div></td><td class=\"c n x406 y2312 w224 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(29<span class=\"_ _0\"></span>,928,40<span class=\"_ _0\"></span>7)</div></td><td class=\"c n x3ec y2312 w225 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(100,9<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span>,564)</div></td><td class=\"c n x3e7 y2312 w226 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(108,093,4<span class=\"_ _2\"></span>7<span class=\"_ _9\"></span>7)</div></td><td class=\"c n x3e8 y2312 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"t ma x387 h33 y2313 ff1 fs1b fc3 sc0 ls0 ws0\">Developmen<span class=\"_ _0\"></span>t </td><td class=\"c n x407 y2314 w227 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">254,<span class=\"_ _8\"></span>7<span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,426</div></td><td class=\"c n x408 y2314 w228 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(286<span class=\"_ _0\"></span>,87<span class=\"_ _0\"></span>9,64<span class=\"_ _2\"></span>7)</div></td><td class=\"c n x409 y2314 w229 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(153<span class=\"_ _0\"></span>,611<span class=\"_ _0\"></span>,264)</div></td><td class=\"c n x40a y2314 w22a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(49<span class=\"_ _0\"></span>,534,1<span class=\"_ _0\"></span>63)</div></td><td class=\"c n x40b y2314 w22b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(83<span class=\"_ _0\"></span>,<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>34,220)</div></td><td></td></tr><tr><td class=\"t ma x387 h33 y2315 ff1 fs1b fc3 sc0 ls0 ws0\">property liabilites</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x40c y2316 w22c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>ease liabilities</div></td><td class=\"c n x3f2 y2316 w22d hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">4,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4,862</div></td><td class=\"c n x40d y2316 w22e hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(4,551,866)</div></td><td class=\"c n x40e y2316 w22f hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(3,094,<span class=\"_ _1\"></span>790)</div></td><td class=\"c n x40f y2316 w230 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _0\"></span>,015,44<span class=\"_ _5\"></span>8)</div></td><td class=\"c n x3e7 y2316 w231 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(441,628)</div></td><td class=\"c n x3e8 y2316 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td class=\"c n x3fd y2317 w232 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">Due to rela<span class=\"_ _5\"></span>ted party</div></td><td class=\"c n x410 y2317 w233 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">222,56<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>71<span class=\"_ _0\"></span>7</div></td><td class=\"c n x401 y2317 w234 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(268,31<span class=\"_ _0\"></span>8,639)</div></td><td class=\"c n x3eb y2317 w235 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(1<span class=\"_ _2\"></span>7<span class=\"_ _1\"></span>,694,<span class=\"_ _8\"></span>7<span class=\"_ _9\"></span>76)</div></td><td class=\"c n x411 y2317 w236 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(43<span class=\"_ _0\"></span>,936,842)</div></td><td class=\"c n x3e7 y2317 w237 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(206,68<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,021)</div></td><td class=\"c n x3e8 y2317 w1f7 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc3 sc0 ls0 ws0\">-</div></td></tr><tr><td></td><td class=\"c n x412 y1f01 w238 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">781,568,191</div></td><td class=\"c n x413 y1f01 w239 hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(893<span class=\"_ _0\"></span>,387<span class=\"_ _1\"></span>,<span class=\"_ _8\"></span>761)</div></td><td class=\"c n x414 y1f01 w23a hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(294,156<span class=\"_ _0\"></span>,303)</div></td><td class=\"c n x415 y1f01 w23b hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(197<span class=\"_ _1\"></span>,530,4<span class=\"_ _2\"></span>75)</div></td><td class=\"c n x40b y1f01 w23c hcf\"><div class=\"t ma x21b h33 y1fa1 ff1 fs1b fc10 sc0 ls0 ws0\">(401,<span class=\"_ _1\"></span>700<span class=\"_ _0\"></span>,983)</div></td><td class=\"t ma x3e0 h33 y2318 ff1 fs1b fc3 sc0 ls0 ws0\">-</td></tr></table>Contractual Cashflo<span class=\"_ _0\"></span>ws<span class=\"_ _278\"> </span>Contractual Cashflo<span class=\"_ _0\"></span>ws<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "30<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Capital <span class=\"_ _2\"></span>risk <span class=\"_ _0\"></span>managemen<span class=\"_ _0\"></span>t<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>structure <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consists <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>equivalents, <span class=\"_ _2\"></span>debt, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>includes <span class=\"_ _5\"></span>bank <span class=\"_ _0\"></span>borrowing<span class=\"_ _5\"></span>s<span class=\"_ _9\"></span> as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statemen<span class=\"_ _0\"></span>ts.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>manages <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>ensure <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>continue <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>going <span class=\"_ _0\"></span>concern <span class=\"_ _0\"></span>while <span class=\"_ _0\"></span>maximizing<span class=\"_ _9\"></span> the <span class=\"_ _0\"></span>return <span class=\"_ _0\"></span>t<span class=\"_ _5\"></span>o <span class=\"_ _0\"></span>stakeholder<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>optimization <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>balance. <span class=\"_ _0\"></span>The <span class=\"_ _5\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>overall <span class=\"_ _0\"></span>strat<span class=\"_ _0\"></span>egy <span class=\"_ _0\"></span>remains<span class=\"_ _94\"></span> unchanged <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>prior <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear<span class=\"_ _8\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>subject <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _5\"></span>ext<span class=\"_ _0\"></span>ernally <span class=\"_ _0\"></span>imposed <span class=\"_ _0\"></span>capital <span class=\"_ _5\"></span>requirements.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>monitor<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>using <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>debt\u2019 <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>\u2018<span class=\"_ _0\"></span>equity\u2019. <span class=\"_ _0\"></span>Debt <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>borro<span class=\"_ _0\"></span>wings <span class=\"_ _0\"></span>(as <span class=\"_ _0\"></span>shown <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> statemen<span class=\"_ _0\"></span>t <span class=\"_ _5\"></span>of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>position). <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>quity <span class=\"_ _5\"></span>comprises <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>components <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>equit<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>disclosed <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>19<span class=\"_ _0\"></span>.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>policy <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>keep <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>ratio <span class=\"_ _2\"></span>below <span class=\"_ _0\"></span>1.2. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>debt <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>ratio <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>December <span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>as <span class=\"_ _5\"></span>as<span class=\"_ _9\"></span> f<span class=\"_ _0\"></span>ollows.<span class=\"_ _278\"> </span><table class=\"s w115 h113\" id=\"_8d5c156c-75c6-461e-a57b-2bdfea33d957\"><tr><td></td><td class=\"c n x3ae y2319 w34 hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x3af y231a w35 hc6\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"c n x3b0 y1ffe w23d hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">Debt<span class=\"_ _278\"> </span></div></td><td class=\"c n x31b y1ffe w23e hc5\"><div class=\"t m0 x21b h51 y1eae ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>,069,969<span class=\"_ _278\"> </span></div></td><td class=\"t m0 x318 h33 y231b ff1 fs1b fc3 sc0 ls0 ws0\">205<span class=\"_ _0\"></span>,493,02<span class=\"_ _0\"></span>5<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y231c ff1 fs1b fc3 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>otal equity<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y231d ff17 fs1b fc3 sc0 ls0 ws0\">584,3<span class=\"_ _0\"></span>78,<span class=\"_ _1\"></span>771<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y231c ff8 fs1b fc3 sc0 ls0 ws0\">4<span class=\"_ _0\"></span>78,453<span class=\"_ _0\"></span>,489 </td></tr><tr><td class=\"t m0 x287 h33 y231e ff1 fs1b fc3 sc0 ls0 ws0\">Debt to equity ratio<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y231f ff17 fs1b fc3 sc0 ls2a ws28\">0.<span class=\"_ _9\"></span>29<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h35 y231e ff8 fs1b fc3 sc0 ls0 ws0\">0.43<span class=\"_ _278\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "31. <span class=\"_ _8\"></span>Contingen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>liabilities<span class=\"_ _94\"></span> <table class=\"s w1a9 h114\" id=\"_6a57d4f4-32e6-4caf-b91d-8c7161ffb74f\"><tr><td></td><td class=\"c n x416 y2320 w1ab hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x417 y2321 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2322 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>etter<span class=\"_ _0\"></span>s of guarant<span class=\"_ _0\"></span>ee (refer t<span class=\"_ _5\"></span>o note (a) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y2323 ff17 fs1b fc3 sc0 ls0 ws0\">54,905<span class=\"_ _0\"></span>,504<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h35 y2322 ff8 fs1b fc3 sc0 ls0 ws0\">12,33<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,530<span class=\"_ _278\"> </span></td></tr></table><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b0\">(a) <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>primarily <span class=\"_ _0\"></span>involv<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>letter<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guarant<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Depar<span class=\"_ _9\"></span>tment <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pro<span class=\"_ _5\"></span>jects <span class=\"_ _0\"></span>in<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b1\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dubai, <span class=\"_ _0\"></span>UAE<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>holds <span class=\"_ _0\"></span>margin <span class=\"_ _0\"></span>deposits <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>issuing <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>letter<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guar<span class=\"_ _5\"></span>antee, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>re</div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b2\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fundable <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>project <span class=\"_ _0\"></span>completion <span class=\"_ _0\"></span>(re<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>7).<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b3\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ex<span class=\"_ _0\"></span>cept <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>abov<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>ongoing <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>cour<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>business, <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>has<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b4\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>known <span class=\"_ _0\"></span>contingen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>liabilit<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date.<span class=\"_ _278\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "31. <span class=\"_ _8\"></span>Contingen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>liabilities<span class=\"_ _94\"></span> <div class=\"gs65\"><table class=\"s w1a9 h114\" id=\"_6a57d4f4-32e6-4caf-b91d-8c7161ffb74f\"><tr><td></td><td class=\"c n x416 y2320 w1ab hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x417 y2321 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2322 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>etter<span class=\"_ _0\"></span>s of guarant<span class=\"_ _0\"></span>ee (refer t<span class=\"_ _5\"></span>o note (a) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y2323 ff17 fs1b fc3 sc0 ls0 ws0\">54,905<span class=\"_ _0\"></span>,504<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h35 y2322 ff8 fs1b fc3 sc0 ls0 ws0\">12,33<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,530<span class=\"_ _278\"> </span></td></tr></table></div>(a) <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>primarily <span class=\"_ _0\"></span>involv<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>letter<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guarant<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Depar<span class=\"_ _9\"></span>tment <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pro<span class=\"_ _5\"></span>jects <span class=\"_ _0\"></span>in<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dubai, <span class=\"_ _0\"></span>UAE<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>holds <span class=\"_ _0\"></span>margin <span class=\"_ _0\"></span>deposits <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>issuing <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>letter<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guar<span class=\"_ _5\"></span>antee, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>re <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fundable <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>project <span class=\"_ _0\"></span>completion <span class=\"_ _0\"></span>(re<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>7).<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ex<span class=\"_ _0\"></span>cept <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>abov<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>ongoing <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>cour<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>business, <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>has<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>known <span class=\"_ _0\"></span>contingen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>liabilit<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date.<span class=\"_ _278\"> </span><div class=\"t m0 h42 ff7 fse fc5 sc0 ls78 ws75 gs3ad\">32. <span class=\"_ _1b\"></span> <span class=\"_ _0\"></span>Commitments<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"gs65\"><table class=\"s w23f h115\" id=\"_e657e929-b7e0-4080-a0cf-8a7c35fe78bf\"><tr><td></td><td class=\"c n x418 y2324 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x419 y2325 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x314 h33 y2326 ff1 fs1b fc3 sc0 ls0 ws0\">Contracted commitmen<span class=\"_ _0\"></span>ts for dev<span class=\"_ _0\"></span>elopment properties </td><td class=\"t m0 x41a h51 y2327 ff17 fs1b fc10 sc0 ls0 ws0\">810<span class=\"_ _5\"></span>,430,861<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b h33 y2328 ff1 fs1b fc3 sc0 ls0 ws0\">433<span class=\"_ _0\"></span>,882,<span class=\"_ _8\"></span>782<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2329 ff1 fs1b fc3 sc0 ls0 ws0\">(ref<span class=\"_ _0\"></span>er to note 8) (no<span class=\"_ _5\"></span>te (a) below)<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">Others (no<span class=\"_ _0\"></span>te (b) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x41a h51 y232a ff17 fs1b fc10 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,000,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b ha2 y232b ff1 fs35 fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x41a h51 y232c ff17 fs1b fc10 sc0 ls0 ws0\">820<span class=\"_ _5\"></span>,430,861<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b h33 y232d ff1 fs1b fc3 sc0 ls0 ws0\">433<span class=\"_ _0\"></span>,882,<span class=\"_ _8\"></span>782<span class=\"_ _278\"> </span></td></tr></table></div>(a) <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>commitment <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>tow<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>land <span class=\"_ _0\"></span>plots <span class=\"_ _0\"></span>acquired, <span class=\"_ _0\"></span>amounting <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>USD<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,202,87<span class=\"_ _8\"></span>4. <span class=\"_ _0\"></span>All <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>mentioned <span class=\"_ _0\"></span>abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>ongoing <span class=\"_ _0\"></span>construction <span class=\"_ _0\"></span>projec<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>and<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>obligations, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>cour<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>business. <span class=\"_ _0\"></span>There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>kno<span class=\"_ _0\"></span>wn<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>reflected <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statemen<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>These<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>funded <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>existing <span class=\"_ _0\"></span>funds <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>undrawn <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>borro<span class=\"_ _0\"></span>wing <span class=\"_ _0\"></span>facilities.<span class=\"_ _278\"> </span>(b) <span class=\"_ _0\"></span>On <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>October <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Dar <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>d <span class=\"_ _5\"></span>(\u201cDG <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>2\u201d), <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>wholly- <span class=\"_ _22\"></span>owned <span class=\"_ _0\"></span>subsidiary <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group,<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>agreemen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>(\u201cSPA<span class=\"_ _8\"></span>\u201d) <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>Alkhair <span class=\"_ _5\"></span>Group <span class=\"_ _0\"></span>Holding <span class=\"_ _0\"></span>L<span class=\"_ _2\"></span>td <span class=\"_ _0\"></span>(\u201c<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>GHL<span class=\"_ _1\"></span>\u201d) <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>acquisition<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>issued <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>Alkhair <span class=\"_ _5\"></span>Capital <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>imited <span class=\"_ _0\"></span>(\u201c<span class=\"_ _1\"></span>ACDL<span class=\"_ _1\"></span>\u201d), <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>compan<span class=\"_ _5\"></span>y <span class=\"_ _0\"></span>incorporated <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>International <span class=\"_ _0\"></span>Financial <span class=\"_ _0\"></span>Centre. <span class=\"_ _2\"></span>The <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>completion <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>book <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>o<span class=\"_ _5\"></span>f <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CDL, <span class=\"_ _0\"></span>currently <span class=\"_ _0\"></span>estimat<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,000,000. <span class=\"_ _2\"></span>Paymen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>within<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>working <span class=\"_ _0\"></span>days <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>closing <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>later <span class=\"_ _0\"></span>than <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>months <span class=\"_ _0\"></span>fr<span class=\"_ _5\"></span>om <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ective <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction.<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Completion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>conditional <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>GHL <span class=\"_ _0\"></span>obtaining <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>necessary <span class=\"_ _0\"></span>regulatory <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vals<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and/ <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>no-objection <span class=\"_ _0\"></span>clearances <span class=\"_ _0\"></span>required <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>DIF<span class=\"_ _0\"></span>C <span class=\"_ _0\"></span>law <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transf<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shares, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>expected<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>obtained <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>Q1, <span class=\"_ _0\"></span>2026<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>As <span class=\"_ _0\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>reporting <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>egulat<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>approv<span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>remain <span class=\"_ _0\"></span>pending <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction<span class=\"_ _94\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>yet <span class=\"_ _2\"></span>completed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "31. <span class=\"_ _8\"></span>Contingen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>liabilities<table class=\"s w1a9 h114\" id=\"_6a57d4f4-32e6-4caf-b91d-8c7161ffb74f\"><tr><td></td><td class=\"c n x416 y2320 w1ab hcc\"><div class=\"t m0 x21b h61 y1eb4 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x417 y2321 w35 hdc\"><div class=\"t m0 x21b h61 y1eb2 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x387 h33 y2322 ff1 fs1b fc3 sc0 ls0 ws0\">L<span class=\"_ _0\"></span>etter<span class=\"_ _0\"></span>s of guarant<span class=\"_ _0\"></span>ee (refer t<span class=\"_ _5\"></span>o note (a) belo<span class=\"_ _0\"></span>w)<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a3 h51 y2323 ff17 fs1b fc3 sc0 ls0 ws0\">54,905<span class=\"_ _0\"></span>,504<span class=\"_ _278\"> </span></td><td class=\"t m0 x3a4 h35 y2322 ff8 fs1b fc3 sc0 ls0 ws0\">12,33<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,530<span class=\"_ _278\"> </span></td></tr></table>(a) <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>primarily <span class=\"_ _0\"></span>involv<span class=\"_ _0\"></span>es <span class=\"_ _5\"></span>letter<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guarant<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Depar<span class=\"_ _9\"></span>tment <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pro<span class=\"_ _5\"></span>jects <span class=\"_ _0\"></span>in<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dubai, <span class=\"_ _0\"></span>UAE<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>holds <span class=\"_ _0\"></span>margin <span class=\"_ _0\"></span>deposits <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>bank <span class=\"_ _0\"></span>issuing <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>letter<span class=\"_ _5\"></span>s <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>guar<span class=\"_ _5\"></span>antee, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>re <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fundable <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>project <span class=\"_ _0\"></span>completion <span class=\"_ _0\"></span>(re<span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>7).<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ex<span class=\"_ _0\"></span>cept <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>abov<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>ongoing <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>obligations <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>cour<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>business, <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>has<span class=\"_ _9\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>known <span class=\"_ _0\"></span>contingen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>liabilit<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date.<span class=\"_ _278\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "32. <span class=\"_ _1b\"></span> <span class=\"_ _0\"></span>Commitments<span class=\"_ _94\"></span> <table class=\"s w23f h115\" id=\"_e657e929-b7e0-4080-a0cf-8a7c35fe78bf\"><tr><td></td><td class=\"c n x418 y2324 w1ab hc5\"><div class=\"t m0 x21b h61 y1e8f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></div></td><td class=\"c n x419 y2325 w35 hc9\"><div class=\"t m0 x21b h61 y1e91 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></div></td></tr><tr><td class=\"t m0 x314 h33 y2326 ff1 fs1b fc3 sc0 ls0 ws0\">Contracted commitmen<span class=\"_ _0\"></span>ts for dev<span class=\"_ _0\"></span>elopment properties </td><td class=\"t m0 x41a h51 y2327 ff17 fs1b fc10 sc0 ls0 ws0\">810<span class=\"_ _5\"></span>,430,861<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b h33 y2328 ff1 fs1b fc3 sc0 ls0 ws0\">433<span class=\"_ _0\"></span>,882,<span class=\"_ _8\"></span>782<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x314 h33 y2329 ff1 fs1b fc3 sc0 ls0 ws0\">(ref<span class=\"_ _0\"></span>er to note 8) (no<span class=\"_ _5\"></span>te (a) below)<span class=\"_ _278\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x314 h33 y22f5 ff1 fs1b fc3 sc0 ls0 ws0\">Others (no<span class=\"_ _0\"></span>te (b) below)<span class=\"_ _278\"> </span></td><td class=\"t m0 x41a h51 y232a ff17 fs1b fc10 sc0 ls0 ws0\">10<span class=\"_ _5\"></span>,000,000<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b ha2 y232b ff1 fs35 fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x41a h51 y232c ff17 fs1b fc10 sc0 ls0 ws0\">820<span class=\"_ _5\"></span>,430,861<span class=\"_ _278\"> </span></td><td class=\"t m0 x41b h33 y232d ff1 fs1b fc3 sc0 ls0 ws0\">433<span class=\"_ _0\"></span>,882,<span class=\"_ _8\"></span>782<span class=\"_ _278\"> </span></td></tr></table><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b6\">(a) <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>portion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>commitment <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>tow<span class=\"_ _0\"></span>ards <span class=\"_ _0\"></span>land <span class=\"_ _0\"></span>plots <span class=\"_ _0\"></span>acquired, <span class=\"_ _0\"></span>amounting <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>USD<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b7\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>,202,87<span class=\"_ _8\"></span>4. <span class=\"_ _0\"></span>All <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>mentioned <span class=\"_ _0\"></span>abo<span class=\"_ _0\"></span>ve <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>ongoing <span class=\"_ _0\"></span>construction <span class=\"_ _0\"></span>projec<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>and<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b8\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>obligations, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>cour<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>business. <span class=\"_ _0\"></span>There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>kno<span class=\"_ _0\"></span>wn<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3b9\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>reflected <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statemen<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>These<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3ba\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>commitments <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>funded <span class=\"_ _0\"></span>through <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>existing <span class=\"_ _0\"></span>funds <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>undrawn <span class=\"_ _0\"></span>loan <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>borro<span class=\"_ _0\"></span>wing <span class=\"_ _0\"></span>facilities.<span class=\"_ _278\"> </span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3bb\">(b) <span class=\"_ _0\"></span>On <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>October <span class=\"_ _0\"></span>202<span class=\"_ _5\"></span>5<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>Dar <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>d <span class=\"_ _5\"></span>(\u201cDG <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>2\u201d), <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>wholly- <span class=\"_ _22\"></span>owned <span class=\"_ _0\"></span>subsidiary <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group,<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3bc\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>a <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>agreemen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>(\u201cSPA<span class=\"_ _8\"></span>\u201d) <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>Alkhair <span class=\"_ _5\"></span>Group <span class=\"_ _0\"></span>Holding <span class=\"_ _0\"></span>L<span class=\"_ _2\"></span>td <span class=\"_ _0\"></span>(\u201c<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>GHL<span class=\"_ _1\"></span>\u201d) <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>acquisition<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3bd\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>issued <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>Alkhair <span class=\"_ _5\"></span>Capital <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>imited <span class=\"_ _0\"></span>(\u201c<span class=\"_ _1\"></span>ACDL<span class=\"_ _1\"></span>\u201d), <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>compan<span class=\"_ _5\"></span>y <span class=\"_ _0\"></span>incorporated <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> <span class=\"_ _5\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3be\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Dubai <span class=\"_ _0\"></span>International <span class=\"_ _0\"></span>Financial <span class=\"_ _0\"></span>Centre. <span class=\"_ _2\"></span>The <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>completion <span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3bf\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>book <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>o<span class=\"_ _5\"></span>f <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CDL, <span class=\"_ _0\"></span>currently <span class=\"_ _0\"></span>estimat<span class=\"_ _5\"></span>ed <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>,000,000. <span class=\"_ _2\"></span>Paymen<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>within<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c0\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>working <span class=\"_ _0\"></span>days <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>closing <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>later <span class=\"_ _0\"></span>than <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>months <span class=\"_ _0\"></span>fr<span class=\"_ _5\"></span>om <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ective <span class=\"_ _0\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction.<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c1\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Completion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>conditional <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>GHL <span class=\"_ _0\"></span>obtaining <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>necessary <span class=\"_ _0\"></span>regulatory <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vals<span class=\"_ _9\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c2\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and/ <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>no-objection <span class=\"_ _0\"></span>clearances <span class=\"_ _0\"></span>required <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>DIF<span class=\"_ _0\"></span>C <span class=\"_ _0\"></span>law <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transf<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shares, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>wer<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>expected<span class=\"_ _9\"></span> <span class=\"_ _5\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c3\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>obtained <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>Q1, <span class=\"_ _0\"></span>2026<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>As <span class=\"_ _0\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _5\"></span>reporting <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>r<span class=\"_ _5\"></span>egulat<span class=\"_ _0\"></span>or<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>approv<span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>remain <span class=\"_ _0\"></span>pending <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>transaction<span class=\"_ _94\"></span> <span class=\"_ _0\"></span></div><div class=\"t m0 hf ff1 fsa fc3 sc0 ls77 ws74 gs3c4\"> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>yet <span class=\"_ _2\"></span>completed.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "d) <span class=\"_ _0\"></span>Credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>management<span class=\"_ _278\"> </span>Credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>ers <span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>counterparty <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>def<span class=\"_ _0\"></span>ault <span class=\"_ _5\"></span>on <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>contractual <span class=\"_ _0\"></span>oblig<span class=\"_ _5\"></span>ations <span class=\"_ _0\"></span>resulting <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>financial<span class=\"_ _9\"></span> loss <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>adopted <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>policy <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>only <span class=\"_ _0\"></span>dealing <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>creditworthy <span class=\"_ _0\"></span>coun<span class=\"_ _5\"></span>terparties. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s<span class=\"_ _94\"></span> exposures <span class=\"_ _0\"></span>are <span class=\"_ _2\"></span>continuously <span class=\"_ _0\"></span>monitored <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>viewed <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>manag<span class=\"_ _0\"></span>ement <span class=\"_ _0\"></span>regularly<span class=\"_ _1\"></span>.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>credit <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>liquid <span class=\"_ _0\"></span>funds <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>limited <span class=\"_ _0\"></span>because <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>counterparties <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>bank<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>high <span class=\"_ _0\"></span>credit-ratings <span class=\"_ _0\"></span>assigned<span class=\"_ _9\"></span> by <span class=\"_ _0\"></span>int<span class=\"_ _5\"></span>ernational <span class=\"_ _0\"></span>credit-ra<span class=\"_ _0\"></span>ting <span class=\"_ _0\"></span>agencies.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>carrying <span class=\"_ _0\"></span>amounts <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>recor<span class=\"_ _5\"></span>ded <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>ements, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>net<span class=\"_ _94\"></span> of <span class=\"_ _0\"></span>impairmen<span class=\"_ _5\"></span>t <span class=\"_ _0\"></span>losses, <span class=\"_ _0\"></span>represents <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>maximum <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>credit <span class=\"_ _0\"></span>risks. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>consider<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>the<span class=\"_ _94\"></span> risk <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>rela<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>unbilled <span class=\"_ _0\"></span>receiv<span class=\"_ _5\"></span>ables <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>receiv<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>is <span class=\"_ _5\"></span>remot<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>collat<span class=\"_ _0\"></span>eral <span class=\"_ _0\"></span>held <span class=\"_ _0\"></span>against <span class=\"_ _0\"></span>such<span class=\"_ _94\"></span> amounts <span class=\"_ _0\"></span>due, <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>residential <span class=\"_ _2\"></span>proper<span class=\"_ _9\"></span>ty <span class=\"_ _0\"></span>developed <span class=\"_ _2\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "33<span class=\"_ _0\"></span>. <span class=\"_ _23\"></span> <span class=\"_ _2\"></span>Staff <span class=\"_ _2\"></span>number <span class=\"_ _0\"></span>and <span class=\"_ _2\"></span>costs<span class=\"_ _278\"> </span><table class=\"s w115 h116\" id=\"_0d1995f2-91ef-4901-be7a-fe7cd4be585f\"><tr><td></td><td class=\"t m0 x317 h51 y232e ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y232e ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y232f ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y232f ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2330 ff1 fs1b fc3 sc0 ls0 ws0\">The av<span class=\"_ _0\"></span>erage number of emplo<span class=\"_ _5\"></span>yees emplo<span class=\"_ _0\"></span>yed by the Group </td><td class=\"t m0 x317 h51 y2331 ff17 fs1b fc3 sc0 ls7b ws78\">37<span class=\"_ _9\"></span>5<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2330 ff1 fs1b fc3 sc0 ls20 ws1e\">258<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2332 ff1 fs1b fc3 sc0 ls0 ws0\">The payroll cost f<span class=\"_ _0\"></span>or these employ<span class=\"_ _0\"></span>ees is as follows:<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2333 ff17 fs1b fc3 sc0 ls0 ws0\">3<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>,083,9<span class=\"_ _0\"></span>73<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2334 ff7 fs1b fc3 sc0 ls0 ws0\">22,665<span class=\"_ _0\"></span>,169<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2335 ff1 fs1b fc3 sc0 ls0 ws0\">- W<span class=\"_ _0\"></span>ages and salaries</td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "34. <span class=\"_ _1b\"></span> <span class=\"_ _2\"></span>Auditor<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>R<span class=\"_ _0\"></span>emuneration<span class=\"_ _278\"> </span><table class=\"s w115 h117\" id=\"_bc6509f1-b2c5-4ccb-9a8f-17afbb01c992\"><tr><td></td><td class=\"t m0 x317 h51 y2336 ff17 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2336 ff7 fs1b fc3 sc0 ls0 ws0\">A<span class=\"_ _5\"></span>s at<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2337 ff17 fs1b fc3 sc0 ls0 ws0\">31 December 2025<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h61 y2337 ff7 fs1b fc3 sc0 ls0 ws0\">31 December 202<span class=\"_ _0\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2338 ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f these consolidated financial statemen<span class=\"_ _0\"></span>ts<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y212e ff17 fs1b fc3 sc0 ls0 ws0\">404,<span class=\"_ _1\"></span>730<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2339 ff1 fs1b fc3 sc0 ls0 ws0\">326<span class=\"_ _0\"></span>,690<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233a ff1 fs1b fc3 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>eview o<span class=\"_ _0\"></span>f condensed consolidated interim financial sta<span class=\"_ _0\"></span>tements<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233b ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>34,910<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233c ff1 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span>,823<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y233d ff1 fs1b fc3 sc0 ls0 ws0\">Audit o<span class=\"_ _0\"></span>f financial statements o<span class=\"_ _0\"></span>f subsidiaries of the company<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y233e ff17 fs1b fc3 sc0 ls0 ws0\">1<span class=\"_ _0\"></span>46,<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>82<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y233f ff1 fs1b fc3 sc0 ls56 ws54\">1<span class=\"_ _94\"></span>4<span class=\"_ _4f\"></span>9<span class=\"_ _11\"></span>,7<span class=\"_ _11\"></span>2<span class=\"_ _11\"></span>4<span class=\"_ _278\"> </span></td></tr><tr><td class=\"t m0 x287 h33 y2340 ff1 fs1b fc3 sc0 ls0 ws0\">Non \u2013 audit service for transition to E<span class=\"_ _0\"></span>quity Shares               </td><td></td><td></td></tr><tr><td class=\"t m0 x287 h33 y2341 ff1 fs1b fc3 sc0 ls0 ws0\">(Commercial Companies) cat<span class=\"_ _5\"></span>egory listing<span class=\"_ _278\"> </span></td><td class=\"t m0 x317 h51 y2342 ff17 fs1b fc3 sc0 ls0 ws0\">127<span class=\"_ _19\"></span>,490<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2343 ff1 fs1b fc3 sc0 ls0 ws0\">-<span class=\"_ _278\"> </span></td></tr><tr><td></td><td class=\"t m0 x317 h51 y2344 ff17 fs1b fc3 sc0 ls0 ws0\">81<span class=\"_ _0\"></span>3,912<span class=\"_ _278\"> </span></td><td class=\"t m0 x318 h33 y2345 ff1 fs1b fc3 sc0 ls0 ws0\">590<span class=\"_ _0\"></span>,23<span class=\"_ _0\"></span>7</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "<div class=\"t m0 h42 ff7 fse fc5 sc0 ls78 ws75 gs3d2\">35<span class=\"_ _0\"></span>. <span class=\"_ _1ce\"></span> <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ven<span class=\"_ _5\"></span>ts <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>fter <span class=\"_ _0\"></span>the <span class=\"_ _2\"></span>reporting <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te<span class=\"_ _278\"> </span></div>Subsequent <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _0\"></span>end, <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>ebruar<span class=\"_ _9\"></span>y <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>there <span class=\"_ _2\"></span>has <span class=\"_ _5\"></span>been <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>increase <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tensions <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>GCC <span class=\"_ _0\"></span>region <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a<span class=\"_ _9\"></span> result <span class=\"_ _0\"></span>o<span class=\"_ _5\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>regional <span class=\"_ _0\"></span>military <span class=\"_ _0\"></span>escalations, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>triggered <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>height<span class=\"_ _0\"></span>ened <span class=\"_ _5\"></span>risk <span class=\"_ _0\"></span>environment <span class=\"_ _2\"></span>which <span class=\"_ _0\"></span>may <span class=\"_ _0\"></span>impact<span class=\"_ _94\"></span> the <span class=\"_ _0\"></span>geopolitical <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>macroeconomic <span class=\"_ _0\"></span>envir<span class=\"_ _0\"></span>onment.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>does <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>consider <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>adjusting <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vent <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>impacts <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _2\"></span>reflected <span class=\"_ _0\"></span>within <span class=\"_ _0\"></span>this<span class=\"_ _94\"></span> Annual <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>eport.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>closely <span class=\"_ _0\"></span>monitoring <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>ev<span class=\"_ _0\"></span>ents <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>potential <span class=\"_ _0\"></span>impacts <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>business. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>tent <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>this<span class=\"_ _94\"></span> impacts <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>depend <span class=\"_ _5\"></span>on <span class=\"_ _0\"></span>future <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>velopments, <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>uncertain <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>cannot <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>predicted<span class=\"_ _9\"></span> at <span class=\"_ _0\"></span>this <span class=\"_ _0\"></span>time.<span class=\"_ _278\"> </span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>assessed <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>current <span class=\"_ _2\"></span>environment <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>liquidity <span class=\"_ _0\"></span>positions <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>comf<span class=\"_ _5\"></span>ortable <span class=\"_ _0\"></span>that<span class=\"_ _9\"></span> it <span class=\"_ _0\"></span>can <span class=\"_ _0\"></span>keep <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>solid <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>standing<span class=\"_ _9\"></span>. <span class=\"_ _0\"></span>Management <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>continue <span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>monitor <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>developments <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>updat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>its<span class=\"_ _94\"></span> strate<span class=\"_ _0\"></span>gy <span class=\"_ _5\"></span>and <span class=\"_ _0\"></span>course <span class=\"_ _2\"></span>of <span class=\"_ _0\"></span>actions <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>necessary <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>circumstances.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800XRFXQ1KEWACW80",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}