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"value": "\n
\n
\n
\n
\n
\n
\n
\nNote 1. Overview and accounting policies
\n\n
\n
\n
\n
\n
\n
\n\n
\n
\n
\n
1.1. Overview
\n
\n
\n
Socfinaf\u2009\u200a S.A.\u2009\u200a (the\u2009\u200a \u201cCompany\u201d)\u2009\u200a was\u2009\u200a incorporated\u2009\u200a
\n
on\u2009\u200a 22\u2009\u200a October\u2009\u200a 1961.\u2009\u200a Its\u2009\u200a corporate\u2009\u200a purpose\u2009\u200a qualifies\u2009\u200a
\n
it\u2009\u200a as\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a \u201csoparfi\u201d
\n
G
\n
\u2009\u200a (terms\u2009\u200a having\u2009\u200a
\n
a
\n
G
\n
\u2009\u200aare\u2009\u200a explained\u2009\u200a part\u2009\u200a \u201cGlossary\u201d\u2009\u200a at\u2009\u200athe\u2009\u200a end\u2009\u200a of\u2009\u200a the\u2009\u200a
\n
annual\u2009\u200a report)\u2009\u200a since\u2009\u200a the\u2009\u200aAnnual\u2009\u200a General\u2009\u200a Meeting\u2009\u200a of\u2009\u200a
\n
10\u2009\u200aJanuary\u2009\u200a2011.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200ais\u2009\u200aestablished\u2009\u200a
\n
at\u2009\u200a4,\u2009\u200aavenue\u2009\u200aGuillaume,\u2009\u200aL-1650\u2009\u200ain\u2009\u200aLuxembourg.
\n\n
The\u2009\u200amain\u2009\u200aactivity\u2009\u200aof\u2009\u200athe\u2009\u200aCompany\u2009\u200aand\u2009\u200aits\u2009\u200asubsidiaries\u2009\u200a
\n
(the\u2009\u200a \u201cGroup\u201d)\u2009\u200a is\u2009\u200a the\u2009\u200a management\u2009\u200a of\u2009\u200a a\u2009\u200a portfolio\u2009\u200a of\u2009\u200a
\n
holdings\u2009\u200a that\u2009\u200a mainly\u2009\u200a focus\u2009\u200a on\u2009\u200a the\u2009\u200a exploitation\u2009\u200a of\u2009\u200a
\n
tropical\u2009\u200aoil\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200aplantations\u2009\u200ain\u2009\u200aAfrica.
\n
\n\n\n\n\n\n\n\n\n
Socfinaf\u2009\u200a is\u2009\u200a controlled\u2009\u200a by\u2009\u200a
\n\n
Soci\u00e9t\u00e9\u2009\u200a Financi\u00e8re\u2009\u200a des\u2009\u200a
\n
Caoutchoucs
\n\n\n\n\n\n\n\n\n\n\n\n\n
,\u2009\u200a abbreviated\u2009\u200a as\u2009\u200a \u201cSocfin\u201d\u2009\u200a which\u2009\u200a is\u2009\u200a the\u2009\u200a
\n
largest\u2009\u200aentity\u2009\u200athat\u2009\u200aconsolidates.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200a
\n
of\u2009\u200a the\u2009\u200a latter\u2009\u200a company\u2009\u200a is\u2009\u200a also\u2009\u200a located\u2009\u200a at\u2009\u200a 4,\u2009\u200a avenue\u2009\u200a
\n
Guillaume,\u2009\u200aL-1650\u2009\u200ain\u2009\u200aLuxembourg.\u2009\u200a
\n
The\u2009\u200a Company\u2009\u200a is\u2009\u200a listed\u2009\u200a on\u2009\u200a the\u2009\u200a Luxembourg\u2009\u200a Stock\u2009\u200a
\n
Exchange\u2009\u200a under\u2009\u200a ISIN\u2009\u200a code:\u2009\u200a LU0056569402\u2009\u200a and\u2009\u200a is\u2009\u200a
\n
registered\u2009\u200a in\u2009\u200a the\u2009\u200a commercial\u2009\u200a register\u2009\u200a under\u2009\u200a the\u2009\u200a
\n
number B6225.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
1.2. Statement of compliance
\n\n\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a have\u2009\u200a been\u2009\u200a
\nprepared\u2009\u200aon\u2009\u200aa\u2009\u200agoing\u2009\u200aconcern\u2009\u200abasis\u2009\u200aand\u2009\u200ain\u2009\u200aaccordance\u2009\u200a
\nwith\u2009\u200aInternational\u2009\u200aFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200a
\nas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aUnion.\u2009\u200a
\n\nThe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a and\u2009\u200a
\nrounded\u2009\u200a to\u2009\u200a the\u2009\u200a nearest\u2009\u200a whole\u2009\u200a number,\u2009\u200a the\u2009\u200a euro\u2009\u200a
\nbeing\u2009\u200athe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a
\nSocfinaf\u2009\u200aand\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nOn\u2009\u200a3\u2009\u200aApril\u2009\u200a2025,\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200aapproved\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nIn\u2009\u200aconformity\u2009\u200awith\u2009\u200athe\u2009\u200acurrent\u2009\u200alegislation\u2009\u200aexisting\u2009\u200ain\u2009\u200athe\u2009\u200a
\nGrand\u2009\u200aDuchy\u2009\u200aof\u2009\u200aLuxembourg,\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements\u2009\u200a
\nwill\u2009\u200a be\u2009\u200a approved\u2009\u200a by\u2009\u200a the\u2009\u200a shareholders\u2009\u200a during\u2009\u200a the\u2009\u200a
\nAnnual\u2009\u200aGeneral\u2009\u200aMeeting.\u2009\u200aThe\u2009\u200aofficial\u2009\u200aversion\u2009\u200aof\u2009\u200athese\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a is\u2009\u200a the\u2009\u200a ESEF
\nG
\n\u2009\u200a version\u2009\u200a available\u2009\u200a
\nwith\u2009\u200athe\u2009\u200aOfficially\u2009\u200aAppointed\u2009\u200aMechanism\u2009\u200a(OAM)\u2009\u200atool.
\n\n
\n\nNew standards and amendments issued but not yet
\neffective on 1 January 2024:
\nThe\u2009\u200a Group\u2009\u200a does\u2009\u200a not\u2009\u200a expect\u2009\u200a the\u2009\u200a adoption\u2009\u200a of\u2009\u200a the\u2009\u200a
\nstandards\u2009\u200a and\u2009\u200a amendments\u2009\u200a described\u2009\u200a below\u2009\u200a to\u2009\u200a
\nhave\u2009\u200aa\u2009\u200amaterial\u2009\u200aimpact\u2009\u200a on\u2009\u200a its\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200aadoption\u2009\u200a
\nof\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n - On\u2009\u200a25\u2009\u200aAugust\u2009\u200a2023,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200ato\u2009\u200a
\nIAS\u2009\u200a21\u2009\u200a\u201cLack\u2009\u200aof\u2009\u200aExchangeability\u201d.\u2009\u200aThe\u2009\u200aamendments\u2009\u200a
\nclarify\u2009\u200a how\u2009\u200a an\u2009\u200a entity\u2009\u200a should\u2009\u200a assess\u2009\u200a whether\u2009\u200a a\u2009\u200a
\ncurrency\u2009\u200ais\u2009\u200aexchangeable,\u2009\u200ahow\u2009\u200ait\u2009\u200ashould\u2009\u200adetermine\u2009\u200a
\na\u2009\u200a spot\u2009\u200a exchange\u2009\u200a rate\u2009\u200a when\u2009\u200a exchangeability\u2009\u200a is\u2009\u200a
\nlacking,\u2009\u200a and\u2009\u200a specify\u2009\u200a information\u2009\u200a disclosures\u2009\u200a to\u2009\u200a
\nenable\u2009\u200ausers\u2009\u200aof\u2009\u200afinancial\u2009\u200astatements\u2009\u200ato\u2009\u200aunderstand\u2009\u200a
\nthe\u2009\u200aimpact\u2009\u200aof\u2009\u200aa\u2009\u200acurrency\u2009\u200anot\u2009\u200abeing\u2009\u200aexchangeable.\u2009\u200a
\nThe\u2009\u200a amendments\u2009\u200a will\u2009\u200a be\u2009\u200a applied\u2009\u200a prospectively\u2009\u200a
\nto\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2025,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\nNew IFRS standards, amendments and
\ninterpretations not yet endorsed by the European
\nUnion:
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a currently\u2009\u200a assessing\u2009\u200a the\u2009\u200a impacts\u2009\u200a the\u2009\u200a
\namendments\u2009\u200a described\u2009\u200a below\u2009\u200a will\u2009\u200a have\u2009\u200a on\u2009\u200a the\u2009\u200a
\nprimary\u2009\u200a financial\u2009\u200a statements\u2009\u200a and\u2009\u200a notes\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200astatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200a
\nadoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a
\nand\u2009\u200ainterpretations.
\n - On\u2009\u200a 9\u2009\u200a April\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a IFRS\u2009\u200a 18,\u2009\u200a which\u2009\u200a
\nreplaces\u2009\u200aIAS\u2009\u200a1\u2009\u200aPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements.\u2009\u200a
\nIFRS\u2009\u200a18\u2009\u200aintroduces:
\n - New\u2009\u200a requirements\u2009\u200a for\u2009\u200a presentation\u2009\u200a within\u2009\u200a the\u2009\u200a
\nstatement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a including\u2009\u200a specified\u2009\u200a
\ntotals\u2009\u200aand\u2009\u200asubtotals.
\n - Entities\u2009\u200a are\u2009\u200a required\u2009\u200a to\u2009\u200a classify\u2009\u200a all\u2009\u200a income\u2009\u200a
\nand\u2009\u200a expenses\u2009\u200a within\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a
\nor\u2009\u200a loss\u2009\u200a into\u2009\u200a one\u2009\u200a of\u2009\u200a five\u2009\u200a categories:\u2009\u200a operating,\u2009\u200a
\ninvesting,\u2009\u200a financing,\u2009\u200a income\u2009\u200a taxes\u2009\u200a and\u2009\u200a
\ndiscontinued\u2009\u200aoperations,\u2009\u200awhereof\u2009\u200athe\u2009\u200afirst\u2009\u200athree\u2009\u200a
\nare new.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n - Disclosure\u2009\u200aof\u2009\u200anewly\u2009\u200adefined\u2009\u200amanagement-defined\u2009\u200a
\nperformance\u2009\u200ameasures,\u2009\u200asubtotals\u2009\u200aof\u2009\u200aincome\u2009\u200a and\u2009\u200a
\nexpenses,\u2009\u200a and\u2009\u200a includes\u2009\u200a new\u2009\u200a requirements\u2009\u200a for\u2009\u200a
\naggregation\u2009\u200a and\u2009\u200a disaggregation\u2009\u200a of\u2009\u200a financial\u2009\u200a
\ninformation\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aidentified\u2009\u200a\u2018roles\u2019\u2009\u200aof\u2009\u200athe\u2009\u200a
\nprimary\u2009\u200afinancial\u2009\u200astatements\u2009\u200a(PFS)\u2009\u200aand\u2009\u200athe\u2009\u200anotes.\u2009\u200a
\nThe\u2009\u200a standard\u2009\u200a will\u2009\u200a become\u2009\u200a effective\u2009\u200a for\u2009\u200a reporting\u2009\u200a
\nperiods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2027,\u2009\u200a with\u2009\u200a
\nretrospective\u2009\u200a application\u2009\u200a and\u2009\u200a with\u2009\u200a early\u2009\u200a adoption\u2009\u200a
\npermitted.
\n - On\u2009\u200a 18\u2009\u200a July\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a the\u2009\u200a Annual\u2009\u200a
\nImprovements\u2009\u200a Volume\u2009\u200a 11\u2009\u200a of\u2009\u200a the\u2009\u200a IFRS.\u2009\u200a These\u2009\u200a
\namendments\u2009\u200ainclude\u2009\u200a clarifications,\u2009\u200asimplifications,\u2009\u200a
\ncorrections\u2009\u200a and\u2009\u200a changes\u2009\u200a that\u2009\u200a improve\u2009\u200a the\u2009\u200a
\nconsistency\u2009\u200a of\u2009\u200a several\u2009\u200a IFRS\u2009\u200a Accounting\u2009\u200a Standards.\u2009\u200a
\nThe\u2009\u200amain\u2009\u200aamendments\u2009\u200aare:
\n - IFRS\u2009\u200a 1:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a
\nbetween\u2009\u200a paragraph\u2009\u200a B6\u2009\u200a of\u2009\u200a IFRS\u2009\u200a 1\u2009\u200a and\u2009\u200a hedge\u2009\u200a
\naccounting\u2009\u200arequirements\u2009\u200ain\u2009\u200aIFRS\u2009\u200a9,
\n - IFRS\u2009\u200a 7:\u2009\u200a clarification\u2009\u200a of\u2009\u200a an\u2009\u200a inconsistency\u2009\u200a on\u2009\u200a
\nparagraph\u2009\u200a 28\u2009\u200a of\u2009\u200a IFRS\u2009\u200a 7,\u2009\u200a regarding\u2009\u200a disclosure\u2009\u200a of\u2009\u200a
\ndeferred\u2009\u200a difference\u2009\u200a between\u2009\u200a fair\u2009\u200a value\u2009\u200a and\u2009\u200a
\ntransaction price,
\n - IFRS\u2009\u200a9:\u2009\u200apotential\u2009\u200alack\u2009\u200aof\u2009\u200aclarity\u2009\u200aregarding\u2009\u200alessee\u2009\u200a
\nderecognition\u2009\u200a of\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a addressed,\u2009\u200a
\nlinked\u2009\u200ato\u2009\u200athe\u2009\u200arequirements\u2009\u200aof\u2009\u200aIFRS\u2009\u200a9\u2009\u200a(paragraph\u2009\u200a
\n2.1.(b)(ii)),
\n - IFRS\u2009\u200a10:\u2009\u200aclarification\u2009\u200aof\u2009\u200a a\u2009\u200apotential\u2009\u200aconfusion\u2009\u200a in\u2009\u200a
\nthe\u2009\u200adetermination\u2009\u200aof\u2009\u200aa\u2009\u200a\u201cde\u2009\u200afacto\u2009\u200aagent\u201d,\u2009\u200abetween\u2009\u200a
\nparagraph\u2009\u200aB73\u2009\u200aand\u2009\u200aB74\u2009\u200aof\u2009\u200aIFRS\u2009\u200a10,
\n - IAS\u2009\u200a7:\u2009\u200apotential\u2009\u200aconfusion\u2009\u200aaddressed\u2009\u200ain\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a term\u2009\u200a \u201ccost\u2009\u200a method\u201d.\u2009\u200a Paragraph\u2009\u200a 37\u2009\u200a of\u2009\u200a IAS\u2009\u200a 7\u2009\u200a
\nhas\u2009\u200abeen\u2009\u200aamended.
\nThe\u2009\u200aAnnual\u2009\u200aImprovements\u2009\u200aVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS\u2009\u200awill\u2009\u200a
\nbe\u2009\u200a effective\u2009\u200a for\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a
\non\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026,\u2009\u200a with\u2009\u200a early\u2009\u200a application\u2009\u200a
\npermitted.
\nThe\u2009\u200a Group\u2009\u200a does\u2009\u200a not\u2009\u200a expect\u2009\u200a the\u2009\u200a adoption\u2009\u200a of\u2009\u200a the\u2009\u200a
\nstandards\u2009\u200a and\u2009\u200a amendments\u2009\u200a described\u2009\u200a below\u2009\u200a to\u2009\u200a
\nhave\u2009\u200aa\u2009\u200amaterial\u2009\u200aimpact\u2009\u200a on\u2009\u200a its\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200aadoption\u2009\u200a
\nof\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n - On\u2009\u200a9\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a19\u2009\u200a-\u2009\u200aSubsidiaries\u2009\u200a
\nwithout\u2009\u200a Public\u2009\u200a Accountability:\u2009\u200a Disclosures.\u2009\u200a This\u2009\u200a
\nstandard\u2009\u200a permits\u2009\u200a eligible\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a elect\u2009\u200a to\u2009\u200a
\napply\u2009\u200areduced\u2009\u200adisclosure\u2009\u200arequirements\u2009\u200aas\u2009\u200aper\u2009\u200aIFRS\u2009\u200a
\n19\u2009\u200aand\u2009\u200acomply\u2009\u200awith\u2009\u200athe\u2009\u200arecognition,\u2009\u200ameasurement\u2009\u200a
\nand\u2009\u200apresentation\u2009\u200arequirements\u2009\u200aset\u2009\u200aout\u2009\u200ain\u2009\u200aother\u2009\u200aIFRS\u2009\u200a
\nAccounting\u2009\u200a Standards.\u2009\u200a The\u2009\u200a standard\u2009\u200a will\u2009\u200a become\u2009\u200a
\neffective\u2009\u200afor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2027,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.\u2009\u200aAs\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200aequity\u2009\u200ainstruments\u2009\u200aare\u2009\u200apublicly\u2009\u200atraded,\u2009\u200a
\nit\u2009\u200ais\u2009\u200anot\u2009\u200aeligible\u2009\u200ato\u2009\u200aelect\u2009\u200ato\u2009\u200aapply\u2009\u200aIFRS\u2009\u200a19.
\n - On\u2009\u200a 30\u2009\u200a May\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a Amendments\u2009\u200a to\u2009\u200a
\nthe\u2009\u200a Classification\u2009\u200a and\u2009\u200a Measurement\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nInstruments\u2009\u200a-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200a(the\u2009\u200a
\nAmendments).\u2009\u200a The\u2009\u200aAmendments\u2009\u200a provide\u2009\u200a guidance\u2009\u200a
\non:
\n - the\u2009\u200a classification\u2009\u200a of\u2009\u200a financial\u2009\u200a assets,\u2009\u200a including\u2009\u200a
\nEnvironment,\u2009\u200a social\u2009\u200a and\u2009\u200a Governance\u2009\u200a (ESG)\u2009\u200a
\nfeatures;
\n - the\u2009\u200a derecognition\u2009\u200a of\u2009\u200a liabilities\u2009\u200a settled\u2009\u200a through\u2009\u200a
\nelectronic\u2009\u200a payment\u2009\u200a systems.\u2009\u200a It\u2009\u200a also\u2009\u200a clarifies\u2009\u200a
\nthe\u2009\u200a treatment\u2009\u200a of\u2009\u200a non-recourse\u2009\u200a assets\u2009\u200a and\u2009\u200a
\ncontractually\u2009\u200alinked\u2009\u200ainstruments;
\n - the\u2009\u200a disclosures\u2009\u200a related\u2009\u200a to\u2009\u200a investments\u2009\u200a in\u2009\u200a
\nequity\u2009\u200a instruments\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a
\ncomprehensive\u2009\u200a income\u2009\u200a and\u2009\u200a to\u2009\u200a financial\u2009\u200a assets/
\nliabilities\u2009\u200awith\u2009\u200a contractual\u2009\u200aterms\u2009\u200athat\u2009\u200areference\u2009\u200a
\na\u2009\u200acontingent\u2009\u200aevent\u2009\u200aincluding\u2009\u200athose\u2009\u200athat\u2009\u200aare\u2009\u200aESG-
\nlinked.
\nThe\u2009\u200aamendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200awill\u2009\u200abe\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200awith\u2009\u200aearly\u2009\u200aapplication\u2009\u200apermitted.
\n - On\u2009\u200a 18\u2009\u200a December\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a Contracts\u2009\u200a
\nReferencing\u2009\u200a Nature-dependent\u2009\u200a Electricity\u2009\u200a -\u2009\u200a
\nAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7.\u2009\u200aThe\u2009\u200aAmendments\u2009\u200a
\nprovide\u2009\u200aguidance\u2009\u200aon:
\n - factors\u2009\u200a to\u2009\u200a consider\u2009\u200a when\u2009\u200a applying\u2009\u200a IFRS\u2009\u200a 9:2.4\u2009\u200a to\u2009\u200a
\ncontracts\u2009\u200ato\u2009\u200abuy\u2009\u200aand\u2009\u200atake\u2009\u200adelivery\u2009\u200aof\u2009\u200arenewable\u2009\u200a
\nelectricity\u2009\u200afor\u2009\u200awhich\u2009\u200athe\u2009\u200asource\u2009\u200aof\u2009\u200aproduction\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aelectricity\u2009\u200ais\u2009\u200anature-dependent,
\n - hedge\u2009\u200a accounting\u2009\u200a requirements,\u2009\u200a to\u2009\u200a permit\u2009\u200a
\nan\u2009\u200a entity\u2009\u200a using\u2009\u200a a\u2009\u200a contract\u2009\u200a for\u2009\u200a nature-
\ndependent\u2009\u200a renewable\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics\u2009\u200a as\u2009\u200a a\u2009\u200a hedging\u2009\u200a instrument,\u2009\u200a to\u2009\u200a
\ndesignate\u2009\u200aa\u2009\u200avariable\u2009\u200avolume\u2009\u200aof\u2009\u200aforecast\u2009\u200aelectricity\u2009\u200a
\ntransactions\u2009\u200aas\u2009\u200athe\u2009\u200ahedged\u2009\u200aitem,
\n - the\u2009\u200a amendments\u2009\u200a introduce\u2009\u200a disclosure\u2009\u200a
\nrequirements\u2009\u200a about\u2009\u200a contracts\u2009\u200a for\u2009\u200a nature-
\ndependent\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics.
\nThe\u2009\u200aamendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200awill\u2009\u200abe\u2009\u200aapplicable\u2009\u200a
\nretrospectively\u2009\u200aand\u2009\u200aare\u2009\u200aeffective\u2009\u200afor\u2009\u200aannual\u2009\u200areporting\u2009\u200a
\nperiods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026.\u2009\u200a Early\u2009\u200a
\napplication\u2009\u200ais\u2009\u200apermitted.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
\n1.3. Presentation of the consolidated financial
\nstatements
\n\nThe\u2009\u200aconsolidated\u2009\u200a financial\u2009\u200astatements\u2009\u200aare\u2009\u200a presented\u2009\u200a
\nin\u2009\u200aeuros\u2009\u200a(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n
\n\n\n\n\n\n\n\n\n\n\n\nThey\u2009\u200aare\u2009\u200a prepared\u2009\u200abased\u2009\u200aon\u2009\u200ahistorical\u2009\u200a cost\u2009\u200awith\u2009\u200athe\u2009\u200a
\nexception\u2009\u200aof\u2009\u200abiological\u2009\u200aassets\u2009\u200a(current)\u2009\u200a(IAS\u2009\u200a2,\u2009\u200aIAS\u2009\u200a41)\u2009\u200a
\nand\u2009\u200a securities\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a
\ncomprehensive\u2009\u200aincome,\u2009\u200awhich\u2009\u200aare\u2009\u200arecognised\u2009\u200aat\u2009\u200a fair\u2009\u200a
\nvalue.
\nThe\u2009\u200aaccounting\u2009\u200aprinciples\u2009\u200aand\u2009\u200a rules\u2009\u200aare\u2009\u200aapplied\u2009\u200a in\u2009\u200aa\u2009\u200a
\nconsistent\u2009\u200aand\u2009\u200apermanent\u2009\u200away\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a prepared\u2009\u200a for\u2009\u200a
\nthe\u2009\u200a accounting\u2009\u200a year\u2009\u200a ending\u2009\u200a on\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a
\nand\u2009\u200aare\u2009\u200apresented\u2009\u200abefore\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200a
\nof\u2009\u200a shareholders\u2009\u200a that\u2009\u200a approves\u2009\u200a the\u2009\u200a allocation\u2009\u200a of\u2009\u200a the\u2009\u200a
\nparent\u2009\u200acompany\u2019s\u2009\u200aincome.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nAs\u2009\u200aof\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200aadopted\u2009\u200athe\u2009\u200afollowing\u2009\u200a
\namendments\u2009\u200a without\u2009\u200a any\u2009\u200a material\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200astatements:
\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 1\u2009\u200a \u201cPresentation\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nStatements\u201d
\nIn\u2009\u200a January\u2009\u200a 2020\u2009\u200a and\u2009\u200a October\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a
\namendments\u2009\u200a to\u2009\u200a paragraphs\u2009\u200a 69\u2009\u200a to\u2009\u200a 76\u2009\u200a of\u2009\u200a IAS\u2009\u200a 1\u2009\u200a
\n\u201cPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements\u201d\u2009\u200ato\u2009\u200aspecify\u2009\u200athe\u2009\u200a
\nrequirements\u2009\u200a for\u2009\u200a classifying\u2009\u200a liabilities\u2009\u200a as\u2009\u200a current\u2009\u200a or\u2009\u200a
\nnon-current.\u2009\u200aThe\u2009\u200aamendments\u2009\u200aclarify:
\n \u2022 What\u2009\u200ais\u2009\u200ameant\u2009\u200aby\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200a
\n \u2022 That\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200amust\u2009\u200aexist\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200aperiod\u2009\u200a
\n \u2022 That\u2009\u200aclassification\u2009\u200ais\u2009\u200aunaffected\u2009\u200aby\u2009\u200athe\u2009\u200alikelihood\u2009\u200a
\nthat\u2009\u200aan\u2009\u200aentity\u2009\u200awill\u2009\u200aexercise\u2009\u200aits\u2009\u200adeferral\u2009\u200aright\u2009\u200a
\n \u2022 That\u2009\u200a only\u2009\u200a if\u2009\u200a an\u2009\u200a embedded\u2009\u200a derivative\u2009\u200a in\u2009\u200a a\u2009\u200a
\nconvertible\u2009\u200aliability\u2009\u200ais\u2009\u200aitself\u2009\u200aan\u2009\u200aequity\u2009\u200ainstrument\u2009\u200a
\nwould\u2009\u200a the\u2009\u200a terms\u2009\u200a of\u2009\u200a a\u2009\u200a liability\u2009\u200a not\u2009\u200a impact\u2009\u200a its\u2009\u200a
\nclassification
\nIn\u2009\u200a addition,\u2009\u200a a\u2009\u200a requirement\u2009\u200a has\u2009\u200a been\u2009\u200a introduced\u2009\u200a to\u2009\u200a
\nrequire\u2009\u200adisclosure\u2009\u200awhen\u2009\u200aa\u2009\u200aliability\u2009\u200aarising\u2009\u200afrom\u2009\u200aa\u2009\u200aloan\u2009\u200a
\nagreement\u2009\u200ais\u2009\u200aclassified\u2009\u200aas\u2009\u200anon-current\u2009\u200aand\u2009\u200athe\u2009\u200aentity\u2019s\u2009\u200a
\nright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200ais\u2009\u200acontingent\u2009\u200aon\u2009\u200acompliance\u2009\u200a
\nwith\u2009\u200afuture\u2009\u200acovenants\u2009\u200awithin\u2009\u200atwelve\u2009\u200amonths.
\n - Amendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a16\u2009\u200a\u201cLease\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200aSale\u2009\u200aand\u2009\u200a
\nLeaseback\u201d
\nIn\u2009\u200a September\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIFRS\u2009\u200a 16\u2009\u200a to\u2009\u200a specify\u2009\u200a the\u2009\u200a requirements\u2009\u200a that\u2009\u200a a\u2009\u200a seller-
\nlessee\u2009\u200auses\u2009\u200ain\u2009\u200ameasuring\u2009\u200athe\u2009\u200alease\u2009\u200aliability\u2009\u200aarising\u2009\u200ain\u2009\u200aa\u2009\u200a
\nsale\u2009\u200aand\u2009\u200aleaseback\u2009\u200atransaction,\u2009\u200ato\u2009\u200aensure\u2009\u200athe\u2009\u200aseller-
\nlessee\u2009\u200adoes\u2009\u200anot\u2009\u200arecognise\u2009\u200aany\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200again\u2009\u200aor\u2009\u200a
\nloss\u2009\u200athat\u2009\u200arelates\u2009\u200ato\u2009\u200athe\u2009\u200aright\u2009\u200aof\u2009\u200ause\u2009\u200ait\u2009\u200aretains.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a
\nArrangements\u201d
\nOn\u2009\u200a 25\u2009\u200a May\u2009\u200a 2023,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIAS\u2009\u200a 7\u2009\u200a and\u2009\u200a IFRS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a Arrangements\u201d:\u2009\u200a
\nthe\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a the\u2009\u200a characteristics\u2009\u200a of\u2009\u200a an\u2009\u200a
\narrangement\u2009\u200afor\u2009\u200awhich\u2009\u200aan\u2009\u200aentity\u2009\u200ais\u2009\u200arequired\u2009\u200ato\u2009\u200aprovide\u2009\u200a
\nthe\u2009\u200ainformation.\u2009\u200aThey\u2009\u200aalso\u2009\u200arequire\u2009\u200aentities\u2009\u200ato\u2009\u200adisclose\u2009\u200a
\ninformation\u2009\u200athat\u2009\u200a allows\u2009\u200a users\u2009\u200ato\u2009\u200aassess\u2009\u200a how\u2009\u200a supplier\u2009\u200a
\nfinance\u2009\u200a arrangements\u2009\u200a affect\u2009\u200a an\u2009\u200a entity\u2019s\u2009\u200a liabilities,\u2009\u200a
\ncash\u2009\u200a flows\u2009\u200a and\u2009\u200a exposure\u2009\u200a to\u2009\u200a liquidity\u2009\u200a risk.\u2009\u200a Such\u2009\u200a
\ninformation\u2009\u200amay\u2009\u200aconsist\u2009\u200aof\u2009\u200athe\u2009\u200aterms\u2009\u200aand\u2009\u200aconditions\u2009\u200a
\nof\u2009\u200athese\u2009\u200aarrangements\u2009\u200aand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a
\nsupplier\u2009\u200afinance\u2009\u200aarrangement\u2009\u200afinancial\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1.4. Consolidation principles
\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a include\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200astatements\u2009\u200a of\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a Socfinaf\u2009\u200a
\nas\u2009\u200awell\u2009\u200a as\u2009\u200athose\u2009\u200aof\u2009\u200a the\u2009\u200acompanies\u2009\u200acontrolled\u2009\u200a by\u2009\u200athe\u2009\u200a
\nparent\u2009\u200a (\u201csubsidiaries\u201d)\u2009\u200a and\u2009\u200a those\u2009\u200a of\u2009\u200a the\u2009\u200a companies\u2009\u200a
\nin\u2009\u200a which\u2009\u200a Socfinaf\u2009\u200a has\u2009\u200a exercised\u2009\u200a significant\u2009\u200a influence\u2009\u200a
\n(\u201cassociates\u201d),\u2009\u200aall\u2009\u200aof\u2009\u200awhich\u2009\u200aconstitute\u2009\u200athe\u2009\u200a\u201cGroup\u201d.
\nAll\u2009\u200acompanies\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200ascope\u2009\u200aof\u2009\u200aconsolidation\u2009\u200a
\nas\u2009\u200a of\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a close\u2009\u200a their\u2009\u200a accounts\u2009\u200a on\u2009\u200a 31\u2009\u200a
\nDecember.
\n\n
\na) Subsidiaries
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS\u2009\u200a 10,\u2009\u200a an\u2009\u200a investor\u2009\u200a has\u2009\u200a control\u2009\u200a
\nwhen\u2009\u200ait\u2009\u200afulfills\u2009\u200athree\u2009\u200aconditions:
\n1)\u2009\u200a\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\u2009\u200a\u2009\u200aIt\u2009\u200a is\u2009\u200a entitled\u2009\u200a to\u2009\u200a or\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a variable\u2009\u200a returns\u2009\u200a
\nfrom\u2009\u200aits\u2009\u200ainvolvement;
\n3)\u2009\u200a\u2009\u200aIt\u2009\u200ahas\u2009\u200athe\u2009\u200aability\u2009\u200ato\u2009\u200ause\u2009\u200aits\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity\u2009\u200ato\u2009\u200a
\naffect returns.
\nCurrently,\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds\u2009\u200athe\u2009\u200amajority\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200a
\nrights\u2009\u200ain\u2009\u200athe\u2009\u200aentities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200a subsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a
\nsold\u2009\u200aduring\u2009\u200athe\u2009\u200ayear\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nincome\u2009\u200a statement,\u2009\u200a respectively,\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a of\u2009\u200a
\nacquisition\u2009\u200ato\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200adisposal.
\nProfit\u2009\u200aor\u2009\u200aloss\u2009\u200aand\u2009\u200acomponents\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome\u2009\u200a are\u2009\u200a attributed\u2009\u200a to\u2009\u200a the\u2009\u200a equity\u2009\u200a holders\u2009\u200a of\u2009\u200a
\nthe\u2009\u200a parent\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a and\u2009\u200a to\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests,\u2009\u200a even\u2009\u200a if\u2009\u200a this\u2009\u200a results\u2009\u200a in\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\n
\n
\n\n
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a align\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200aprinciples\u2009\u200aused\u2009\u200awith\u2009\u200athose\u2009\u200aof\u2009\u200athe\u2009\u200aGroup.
\nAll\u2009\u200a intra-group\u2009\u200a balances\u2009\u200a and\u2009\u200a transactions\u2009\u200a are\u2009\u200a
\neliminated\u2009\u200aupon\u2009\u200aconsolidation.
\nIf\u2009\u200a the\u2009\u200a Group\u2009\u200a loses\u2009\u200a control\u2009\u200a over\u2009\u200a a\u2009\u200a subsidiary,\u2009\u200a it\u2009\u200a
\nderecognises\u2009\u200athe\u2009\u200a related\u2009\u200aassets\u2009\u200a(including\u2009\u200a goodwill),\u2009\u200a
\nliabilities,\u2009\u200a non-controlling\u2009\u200a interest\u2009\u200a and\u2009\u200a other\u2009\u200a
\ncomponents\u2009\u200a of\u2009\u200a equity.\u2009\u200a Any\u2009\u200a residual\u2009\u200a gain\u2009\u200a or\u2009\u200a loss\u2009\u200a is\u2009\u200a
\nrecognised\u2009\u200a in\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a while\u2009\u200a any\u2009\u200a investment\u2009\u200a
\nretained\u2009\u200ais\u2009\u200arecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nb) Investments in associates and joint ventures
\nAn associate is a company over which the Group
\nexercises\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200a
\nin\u2009\u200a the\u2009\u200a financial\u2009\u200a and\u2009\u200a operational\u2009\u200a decisions\u2009\u200a of\u2009\u200a this\u2009\u200a
\ncompany,\u2009\u200abut\u2009\u200aover\u2009\u200awhich\u2009\u200ait\u2009\u200ahas\u2009\u200ano\u2009\u200acontrol.\u2009\u200aSignificant\u2009\u200a
\ninfluence\u2009\u200ais\u2009\u200apresumed\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds,\u2009\u200adirectly\u2009\u200a
\nor\u2009\u200a indirectly\u2009\u200a through\u2009\u200a its\u2009\u200a subsidiaries,\u2009\u200a between\u2009\u200a 20%\u2009\u200a
\nand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200a
\narrangement\u2009\u200a whereby\u2009\u200a the\u2009\u200a parties\u2009\u200a that\u2009\u200a have\u2009\u200a joint\u2009\u200a
\ncontrol\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200arights\u2009\u200ato\u2009\u200athe\u2009\u200anet\u2009\u200aassets\u2009\u200a
\nof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200a sharing\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a (i.e.\u2009\u200a
\ndecisions\u2009\u200a require\u2009\u200a unanimous\u2009\u200a consent\u2009\u200a of\u2009\u200a the\u2009\u200a parties\u2009\u200a
\nsharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200a
\nthe\u2009\u200a equity\u2009\u200a method.\u2009\u200a Under\u2009\u200a this\u2009\u200a method,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\ninterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200a
\nrecognised\u2009\u200a at\u2009\u200a cost\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200asubsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200a share\u2009\u200a of\u2009\u200a movements\u2009\u200a in\u2009\u200a profit\u2009\u200a and\u2009\u200a loss\u2009\u200a and\u2009\u200a
\nother comprehensive income.
\nThe\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a statement\u2009\u200a reflects\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nshare\u2009\u200ain\u2009\u200athe\u2009\u200aresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200a
\noperations.\u2009\u200aAny\u2009\u200achange\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200a
\nof\u2009\u200athose\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200aas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\nother\u2009\u200a comprehensive\u2009\u200a income.\u2009\u200a Unrealised\u2009\u200a gains\u2009\u200a and\u2009\u200a
\nlosses\u2009\u200aresulting\u2009\u200a from\u2009\u200a transactions\u2009\u200abetween\u2009\u200athe\u2009\u200aGroup\u2009\u200a
\nand\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2009\u200aare\u2009\u200aeliminated\u2009\u200ato\u2009\u200athe\u2009\u200a
\nextent\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200a in\u2009\u200a associates\u2009\u200a and\u2009\u200a joint\u2009\u200a ventures\u2009\u200a are\u2009\u200a
\nincluded\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nusing\u2009\u200a the\u2009\u200a equity\u2009\u200a method\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a on\u2009\u200a which\u2009\u200a
\nsignificant\u2009\u200ainfluence\u2009\u200a begins\u2009\u200a until\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a this\u2009\u200a
\ninfluence\u2009\u200a ceases.\u2009\u200a The\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a positive\u2009\u200a
\ngoodwill\u2009\u200athat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventures\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200a
\nof\u2009\u200a the\u2009\u200a investment\u2009\u200a and\u2009\u200a is\u2009\u200a not\u2009\u200a tested\u2009\u200a for\u2009\u200a impairment\u2009\u200a
\nseparately.\u2009\u200a An\u2009\u200a impairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a if\u2009\u200a an\u2009\u200a
\nobjective\u2009\u200a indication\u2009\u200a of\u2009\u200a impairment\u2009\u200a is\u2009\u200a identified.\u2009\u200a
\nImpairment\u2009\u200ais\u2009\u200arecognised,\u2009\u200aif\u2009\u200anecessary,\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200athe\u2009\u200aheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\nThe\u2009\u200a list\u2009\u200a of\u2009\u200a subsidiaries\u2009\u200a and\u2009\u200a associated\u2009\u200a companies\u2009\u200a
\n(including\u2009\u200a joint\u2009\u200a ventures)\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a presented\u2009\u200a
\nin Note 2.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.5. Changes in accounting policies, errors and
\nchanges in estimates
\nA\u2009\u200a change\u2009\u200a in\u2009\u200a accounting\u2009\u200a policy\u2009\u200a is\u2009\u200a applied\u2009\u200a only\u2009\u200a if\u2009\u200a
\nit\u2009\u200a meets\u2009\u200a the\u2009\u200a requirements\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a or\u2009\u200a of\u2009\u200a an\u2009\u200a
\ninterpretation\u2009\u200a or\u2009\u200a if\u2009\u200a it\u2009\u200a permits\u2009\u200a more\u2009\u200a reliable\u2009\u200a and\u2009\u200a
\nrelevant\u2009\u200ainformation.\u2009\u200aChanges\u2009\u200ain\u2009\u200aaccounting\u2009\u200apolicies\u2009\u200a
\nare\u2009\u200aaccounted\u2009\u200afor\u2009\u200aretrospectively,\u2009\u200aexcept\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200a
\nof\u2009\u200a transitional\u2009\u200a provisions\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a standard\u2009\u200a or\u2009\u200a
\ninterpretation.\u2009\u200aA\u2009\u200amaterial\u2009\u200aerror,\u2009\u200awhen\u2009\u200adiscovered,\u2009\u200ais\u2009\u200a
\nalso\u2009\u200aadjusted\u2009\u200aretrospectively.
\nUncertainties\u2009\u200ainherent\u2009\u200ato\u2009\u200athe\u2009\u200aactivity\u2009\u200arequire\u2009\u200athe\u2009\u200ause\u2009\u200a
\nof\u2009\u200a estimates\u2009\u200a when\u2009\u200a preparing\u2009\u200a financial\u2009\u200a statements.\u2009\u200a
\nThe\u2009\u200a estimates\u2009\u200a are\u2009\u200a based\u2009\u200a on\u2009\u200a judgments\u2009\u200a intended\u2009\u200a to\u2009\u200a
\ngive\u2009\u200a a\u2009\u200a reasonable\u2009\u200a assessment\u2009\u200a of\u2009\u200a the\u2009\u200a latest\u2009\u200a reliable\u2009\u200a
\ninformation\u2009\u200aavailable.\u2009\u200aAn\u2009\u200aestimate\u2009\u200ais\u2009\u200arevised\u2009\u200ato\u2009\u200areflect\u2009\u200a
\nchanges\u2009\u200ain\u2009\u200acircumstances,\u2009\u200anew\u2009\u200ainformation\u2009\u200aavailable\u2009\u200a
\nand\u2009\u200athe\u2009\u200aeffects\u2009\u200aof\u2009\u200aexperience.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.6. Business combinations
\nIFRS\u2009\u200a 3\u2009\u200a \u201cBusiness\u2009\u200a Combinations\u201d\u2009\u200a provides\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200abasis\u2009\u200afor\u2009\u200arecognising\u2009\u200abusiness\u2009\u200acombinations\u2009\u200a
\nand\u2009\u200achanges\u2009\u200ain\u2009\u200ainterests\u2009\u200ain\u2009\u200asubsidiaries\u2009\u200aafter\u2009\u200aobtaining\u2009\u200a
\ncontrol.
\nFor\u2009\u200a each\u2009\u200a business\u2009\u200a combination,\u2009\u200a the\u2009\u200a Group\u2009\u200a elects\u2009\u200a
\nwhether\u2009\u200a to\u2009\u200a measure\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a interests\u2009\u200a in\u2009\u200a
\nthe\u2009\u200a acquiree\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a or\u2009\u200a at\u2009\u200a the\u2009\u200a proportionate\u2009\u200a
\nshare\u2009\u200aof\u2009\u200athe\u2009\u200aacquiree\u2019s\u2009\u200aidentifiable\u2009\u200anet\u2009\u200aassets.
\nChanges\u2009\u200a in\u2009\u200a interest\u2009\u200a in\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a that\u2009\u200a do\u2009\u200a not\u2009\u200a
\nresult\u2009\u200ain\u2009\u200aloss\u2009\u200aof\u2009\u200acontrol\u2009\u200aare\u2009\u200aaccounted\u2009\u200a for\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ntransactions.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
\n\n
\n\n1.7. Goodwill
\nGoodwill\u2009\u200ais\u2009\u200athe\u2009\u200adifference\u2009\u200aon\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\u2009\u200a
\nbetween\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a consideration\u2009\u200a given\u2009\u200a
\nin\u2009\u200a exchange\u2009\u200a for\u2009\u200a taking\u2009\u200a control,\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a non-
\ncontrolling\u2009\u200a interests,\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a previous\u2009\u200a
\nequity\u2009\u200ainvestments\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aidentifiable\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200acontingent\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nacquiree.
\nWhen\u2009\u200adisposing\u2009\u200aof\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200athe\u2009\u200aresidual\u2009\u200aamount\u2009\u200aof\u2009\u200a
\ngoodwill\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200asubsidiary\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200acalculation\u2009\u200aof\u2009\u200athe\u2009\u200adisposal\u2019s\u2009\u200aresult.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.8. Foreign currency conversion
\nIn\u2009\u200a the\u2009\u200a financial\u2009\u200a statements\u2009\u200a of\u2009\u200a Socfinaf\u2009\u200a and\u2009\u200a of\u2009\u200a each\u2009\u200a
\nsubsidiary,\u2009\u200a transactions\u2009\u200a in\u2009\u200a foreign\u2009\u200a currency\u2009\u200a are\u2009\u200a
\nrecorded,\u2009\u200a upon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a in\u2009\u200a the\u2009\u200a functional\u2009\u200a
\ncurrency\u2009\u200a of\u2009\u200a the\u2009\u200a company\u2009\u200a concerned.\u2009\u200a The\u2009\u200a exchange\u2009\u200a
\nrate\u2009\u200a in\u2009\u200a force\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a the\u2009\u200a transaction\u2009\u200a date.\u2009\u200aAt\u2009\u200a
\nclosing,\u2009\u200amonetary\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200adenominated\u2009\u200ain\u2009\u200a
\nforeign\u2009\u200acurrencies\u2009\u200aare\u2009\u200aconverted\u2009\u200aon\u2009\u200athe\u2009\u200alast\u2009\u200aday\u2009\u200aof\u2009\u200athe\u2009\u200a
\nyear.\u2009\u200aGains\u2009\u200aand\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200athe\u2009\u200arealisation\u2009\u200aor\u2009\u200a
\ntranslation\u2009\u200aof\u2009\u200amonetary\u2009\u200aitems\u2009\u200adenominated\u2009\u200ain\u2009\u200aforeign\u2009\u200a
\ncurrencies\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement\u2009\u200afor\u2009\u200a
\nthe year.
\nOn\u2009\u200aconsolidation,\u2009\u200athe\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aof\u2009\u200acompanies\u2009\u200a
\nwhose\u2009\u200aaccounts\u2009\u200aare\u2009\u200aheld\u2009\u200ain\u2009\u200aa\u2009\u200acurrency\u2009\u200aother\u2009\u200athan\u2009\u200athe\u2009\u200a
\neuro\u2009\u200aare\u2009\u200atranslated\u2009\u200a into\u2009\u200a euros\u2009\u200a at\u2009\u200a the\u2009\u200a exchange\u2009\u200arate\u2009\u200a
\nprevailing\u2009\u200aon\u2009\u200athe\u2009\u200aclosing\u2009\u200adate.\u2009\u200aIncome\u2009\u200aand\u2009\u200aexpenses\u2009\u200a
\nare\u2009\u200aconverted\u2009\u200ainto\u2009\u200aeuros\u2009\u200aat\u2009\u200athe\u2009\u200aaverage\u2009\u200aexchange\u2009\u200arate\u2009\u200a
\nfor\u2009\u200athe\u2009\u200ayear.\u2009\u200aAny\u2009\u200aexchange\u2009\u200adifferences\u2009\u200aare\u2009\u200aclassified\u2009\u200aas\u2009\u200a
\nequity\u2009\u200aunder\u2009\u200a\u201cTranslation\u2009\u200adifferences\u201d.\u2009\u200a In\u2009\u200a the\u2009\u200a event\u2009\u200a
\nof\u2009\u200aa\u2009\u200adisposal,\u2009\u200athe\u2009\u200atranslation\u2009\u200adifferences\u2009\u200arelating\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acompany\u2009\u200aconcerned\u2009\u200aare\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200afor\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200asale\u2009\u200aoccurred.
\nGoodwill\u2009\u200a and\u2009\u200a fair\u2009\u200a value\u2009\u200a adjustments\u2009\u200a arising\u2009\u200a on\u2009\u200a the\u2009\u200a
\nacquisition\u2009\u200a of\u2009\u200a a\u2009\u200a foreign\u2009\u200a entity\u2009\u200a are\u2009\u200a treated\u2009\u200a as\u2009\u200a assets\u2009\u200a
\nand\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200aforeign\u2009\u200aentity\u2009\u200aand\u2009\u200atranslated\u2009\u200aat\u2009\u200a
\nthe\u2009\u200aclosing\u2009\u200arate.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe\u2009\u200afollowing\u2009\u200aexchange\u2009\u200arates\u2009\u200ahave\u2009\u200abeen\u2009\u200aused\u2009\u200afor\u2009\u200athe\u2009\u200aconversion\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200astatements:
\n\n
\n\n\n| 1 euro equals to: | \nClosing rate | \nAverage rate | \n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Euro | \n1.000 | \n1.000 | \n1.000 | \n1.000 | \n\n\n\n\n\n
\n\n| CFA\u2009\u200afranc | \n655.957 | \n655.957 | \n655.957 | \n655.957 | \n\n\n\n\n\n
\n\n| Ghanaian\u2009\u200acedi | \n15.2718 | \n13.1274 | \n15.3080 | \n12.0698 | \n\n\n\n\n\n
\n\n| Nigerian\u2009\u200anaira | \n1,594.89 | \n994.55 | \n1,602.06 | \n661.63 | \n\n\n\n\n\n
\n\n| Dobra\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a | \n24.50 | \n24.50 | \n24.50 | \n24.50 | \n\n\n\n\n\n
\n\n| Congolese\u2009\u200afranc | \n2,956 | \n2,961 | \n3,040 | \n2,514 | \n\n\n\n\n\n
\n\n| US\u2009\u200adollar | \n1.0389 | \n1.1050 | \n1.0804 | \n1.0826 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200atheir\u2009\u200a acquisition\u2009\u200a cost\u2009\u200a
\nless\u2009\u200a accumulated\u2009\u200a amortisation\u2009\u200a and\u2009\u200a any\u2009\u200a impairment\u2009\u200a
\nlosses.
\nAmortisation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis\u2009\u200a
\nbased\u2009\u200aon\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200athe\u2009\u200auseful\u2009\u200alife\u2009\u200aof\u2009\u200a the\u2009\u200a asset\u2009\u200a
\nin\u2009\u200a question.\u2009\u200a Intangible\u2009\u200a assets\u2009\u200a are\u2009\u200a not\u2009\u200a subject\u2009\u200a to\u2009\u200a
\nrevaluation.\u2009\u200aWhen\u2009\u200athe\u2009\u200arecoverable\u2009\u200avalue\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nis\u2009\u200alower\u2009\u200athan\u2009\u200aits\u2009\u200abook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a
\nreflect\u2009\u200athis\u2009\u200aloss\u2009\u200ain\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Patents | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Software | \n3 to 5 years | \n\n\n\n\n\n
\n\n| ConcessionsG | \nLength\u2009\u200aof\u2009\u200athe\u2009\u200aconcessionsG | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n\n
\n\nAmortisation\u2009\u200astarts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200a asset\u2009\u200ais\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nGains\u2009\u200a or\u2009\u200a losses\u2009\u200a arising\u2009\u200a from\u2009\u200a derecognition\u2009\u200a of\u2009\u200a assets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.10. Property, plant, equipment
\nTangible\u2009\u200afixed\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200aacquisition\u2009\u200a
\ncost\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ain\u2009\u200aprogress\u2009\u200ais\u2009\u200acarried\u2009\u200aat\u2009\u200a
\ncost\u2009\u200aless\u2009\u200aany\u2009\u200aidentified\u2009\u200aimpairment.
\nDepreciation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis,\u2009\u200a
\naccording\u2009\u200ato\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200a the\u2009\u200a useful\u2009\u200alife\u2009\u200a for\u2009\u200a each\u2009\u200a
\nsignificant\u2009\u200acomponent\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ain\u2009\u200aquestion.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a value\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a lower\u2009\u200a than\u2009\u200a its\u2009\u200a
\nbook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200a is\u2009\u200areduced\u2009\u200ato\u2009\u200areflect\u2009\u200athis\u2009\u200a loss\u2009\u200a
\nin\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Buildings | \n20 to 50 years | \n\n\n\n\n\n
\n\n| Technical\u2009\u200ainstallations | \n3 to 20 years | \n\n\n\n\n\n
\n\n| Furniture,\u2009\u200avehicles\u2009\u200aand\u2009\u200aothers | \n3 to 20 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
Depreciation\u2009\u200astarts\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200athat\u2009\u200athe\u2009\u200aassets\u2009\u200aare\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nLand\u2009\u200ais\u2009\u200anot\u2009\u200asubject\u2009\u200ato\u2009\u200adepreciation.
\nGains\u2009\u200aor\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200athe\u2009\u200aderecognition\u2009\u200aof\u2009\u200aassets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n1.11. Bearer biological assets
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aAfrica.\u2009\u200aBearer\u2009\u200aplants,\u2009\u200a
\nmainly\u2009\u200aconsisting\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber\u2009\u200aplantations,\u2009\u200a
\nare\u2009\u200a valued\u2009\u200a by\u2009\u200a using\u2009\u200a the\u2009\u200a cost\u2009\u200a model,\u2009\u200a according\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aprinciples\u2009\u200adefined\u2009\u200ain\u2009\u200aIAS\u2009\u200a16\u2009\u200a\u201cProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200a
\nequipment\u201d.
\nBiological\u2009\u200aassets\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200aharvest,\u2009\u200ain\u2009\u200aparticular\u2009\u200a
\nfor\u2009\u200apalm\u2009\u200abunches,\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber,\u2009\u200aare\u2009\u200aevaluated\u2009\u200a
\naccording\u2009\u200a to\u2009\u200a the\u2009\u200a principles\u2009\u200a defined\u2009\u200a by\u2009\u200a IAS\u2009\u200a 41\u2009\u200a
\n\u201cAgriculture\u201d.
\n\nBearer biological assets
\nProducer\u2009\u200abiological\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200aacquisition\u2009\u200a
\ncost,\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nDepreciation\u2009\u200ais\u2009\u200aapplied\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200astraight-line\u2009\u200a
\nmethod\u2009\u200abased\u2009\u200aon\u2009\u200aan\u2009\u200aestimate\u2009\u200aof\u2009\u200athe\u2009\u200auseful\u2009\u200alife.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a less\u2009\u200a than\u2009\u200a its\u2009\u200a
\ncarrying\u2009\u200aamount,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200ais\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 26 years | \n\n\n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 33 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200adepreciation\u2009\u200astarting\u2009\u200adate\u2009\u200ais\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200atransfer\u2009\u200a
\nof\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a production\u2009\u200a (i.e.\u2009\u200a asset\u2009\u200a being\u2009\u200a
\nmature).\u2009\u200a This\u2009\u200a transfer\u2009\u200a takes\u2009\u200a place\u2009\u200a in\u2009\u200a the\u2009\u200a fourth\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200apalm\u2009\u200aoil\u2009\u200atree\u2009\u200aplanting\u2009\u200a and\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200arubber\u2009\u200atree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200a
\noperating\u2009\u200a period\u2009\u200a can\u2009\u200a be\u2009\u200a adapted\u2009\u200a according\u2009\u200a to\u2009\u200a the\u2009\u200a
\nparticular\u2009\u200acircumstances.
\n
\n\n\n\n\n\n\n\n\n\n\n\nAgricultural production
\nAgricultural\u2009\u200a production\u2009\u200a at\u2009\u200a harvest\u2009\u200a is\u2009\u200a valued\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue\u2009\u200aless\u2009\u200athe\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200ato\u2009\u200acomplete\u2009\u200a
\nthe\u2009\u200asale.
\nThere\u2009\u200a are\u2009\u200a no\u2009\u200a observable\u2009\u200a data\u2009\u200a for\u2009\u200a agricultural\u2009\u200a
\nproduction\u2009\u200a (palm\u2009\u200a harvest,\u2009\u200a latex).\u2009\u200a The\u2009\u200a World\u2009\u200a Bank\u2009\u200a
\npublishes\u2009\u200a price\u2009\u200a forecasts\u2009\u200a for\u2009\u200a dry\u2009\u200a rubber
\nG
\n\u2009\u200a (finished\u2009\u200a
\nproduct).\u2009\u200aThese\u2009\u200aforecasts\u2009\u200aare\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aRSS3
\nG
\n\u2009\u200agrade\u2009\u200a
\n(smoked\u2009\u200asheet
\nG
\n)\u2009\u200athat\u2009\u200ais\u2009\u200a not\u2009\u200a produced\u2009\u200a by\u2009\u200a the\u2009\u200a Group.\u2009\u200a
\nLastly,\u2009\u200a and\u2009\u200a even\u2009\u200a more\u2009\u200a so,\u2009\u200a there\u2009\u200a are\u2009\u200a no\u2009\u200a observable\u2009\u200a
\nprospective\u2009\u200adata\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a agricultural\u2009\u200a
\nproduction.\u2009\u200a The\u2009\u200a price\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a product\u2009\u200a in\u2009\u200a a\u2009\u200a
\nglobal\u2009\u200amarket\u2009\u200ais\u2009\u200anot\u2009\u200asufficiently\u2009\u200arepresentative\u2009\u200aof\u2009\u200athe\u2009\u200a
\neconomic\u2009\u200areality\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200avarious\u2009\u200aentities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nGroup\u2009\u200aintervene.\u2009\u200aThis\u2009\u200aprice\u2009\u200acan\u2009\u200ahence\u2009\u200anot\u2009\u200abe\u2009\u200aused\u2009\u200aas\u2009\u200a
\na\u2009\u200areference\u2009\u200afor\u2009\u200avaluation.
\nAs\u2009\u200aa\u2009\u200aresult,\u2009\u200aeach\u2009\u200aentity\u2009\u200adetermines\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a
\nagricultural\u2009\u200aproduction\u2009\u200abased\u2009\u200aon\u2009\u200aactual\u2009\u200amarket\u2009\u200aprices\u2009\u200a
\nobtained\u2009\u200aover\u2009\u200athe\u2009\u200apast\u2009\u200ayear.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nThe\u2009\u200a Group\u2009\u200a considers\u2009\u200a produce\u2009\u200a that\u2009\u200a grows\u2009\u200a on\u2009\u200a mature\u2009\u200a
\nplantations\u2009\u200a (oil\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a fruits\u2009\u200a and\u2009\u200a produce\u2009\u200a of\u2009\u200a
\nrubber)\u2009\u200aas\u2009\u200abiological\u2009\u200aassets,\u2009\u200ain\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIAS\u2009\u200a41\u2009\u200a
\nprinciples.\u2009\u200aThis\u2009\u200aproduce\u2009\u200ais\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200a
\ncosts\u2009\u200ato\u2009\u200asell\u2009\u200auntil\u2009\u200athe\u2009\u200apoint\u2009\u200aof\u2009\u200aharvest.\u2009\u200aAny\u2009\u200aresultant\u2009\u200a
\ngains\u2009\u200aor\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200achanges\u2009\u200ain\u2009\u200afair\u2009\u200avalue\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement.\u2009\u200a After\u2009\u200a harvest,\u2009\u200a
\nthese\u2009\u200aproduce\u2009\u200aare\u2009\u200ameasured\u2009\u200ain\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIAS\u2009\u200a2\u2009\u200a
\nInventories\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200acosts\u2009\u200ato\u2009\u200asell\u2009\u200ais\u2009\u200athe\u2009\u200a
\ncost\u2009\u200aof\u2009\u200athe\u2009\u200ainventories\u2009\u200a(see\u2009\u200aNote\u2009\u200a1.14).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.12. Leases
\nThe Group assesses at contract inception whether
\na\u2009\u200a contract\u2009\u200a is,\u2009\u200a or\u2009\u200a contains,\u2009\u200a a\u2009\u200a lease.\u2009\u200a That\u2009\u200a is,\u2009\u200a if\u2009\u200a the\u2009\u200a
\ncontract\u2009\u200a conveys\u2009\u200a the\u2009\u200a right\u2009\u200a to\u2009\u200a control\u2009\u200athe\u2009\u200a use\u2009\u200a of\u2009\u200a an\u2009\u200a
\nidentified\u2009\u200aasset\u2009\u200afor\u2009\u200aa\u2009\u200aperiod\u2009\u200aof\u2009\u200atime\u2009\u200ain\u2009\u200aexchange\u2009\u200afor\u2009\u200a
\nconsideration.
\nThe\u2009\u200a Group\u2009\u200a applies\u2009\u200a a\u2009\u200a single\u2009\u200a recognition\u2009\u200a and\u2009\u200a
\nmeasurement\u2009\u200aapproach\u2009\u200afor\u2009\u200aall\u2009\u200aleases,\u2009\u200aexcept\u2009\u200afor\u2009\u200ashort-
\nterm\u2009\u200a leases\u2009\u200a and\u2009\u200a leases\u2009\u200a of\u2009\u200a low-value\u2009\u200a assets\u2009\u200a (mainly\u2009\u200a
\nIT\u2009\u200a equipment),\u2009\u200a for\u2009\u200a which\u2009\u200a payments\u2009\u200a associated\u2009\u200a are\u2009\u200a
\nrecognised\u2009\u200a as\u2009\u200a an\u2009\u200a expense\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200arecognises\u2009\u200alease\u2009\u200aliabilities\u2009\u200a to\u2009\u200a make\u2009\u200a lease\u2009\u200a
\npayments\u2009\u200a and\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a representing\u2009\u200a the\u2009\u200a
\nright\u2009\u200ato\u2009\u200ause\u2009\u200athe\u2009\u200aunderlying\u2009\u200aassets.
\nThe\u2009\u200a Group\u2009\u200a leases\u2009\u200a offices\u2009\u200a and\u2009\u200a agricultural\u2009\u200a land\u2009\u200a for\u2009\u200a
\nterms\u2009\u200aranging\u2009\u200afrom\u2009\u200a1\u2009\u200ato\u2009\u200a99\u2009\u200ayears,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200avehicles\u2009\u200a
\nand\u2009\u200aequipment\u2009\u200afor\u2009\u200aterms\u2009\u200aranging\u2009\u200afrom\u2009\u200a1\u2009\u200amonth\u2009\u200ato\u2009\u200a5\u2009\u200a
\nyears.
\nThe\u2009\u200a Group\u2019s\u2009\u200a lease\u2009\u200a contracts\u2009\u200a are\u2009\u200a standard\u2009\u200a contracts\u2009\u200a
\nthat\u2009\u200ado\u2009\u200anot\u2009\u200ainclude\u2009\u200aadditional\u2009\u200anon-leasing\u2009\u200acomponents,\u2009\u200a
\nexcept\u2009\u200afor\u2009\u200asome\u2009\u200avehicle\u2009\u200alease\u2009\u200acontracts\u2009\u200athat\u2009\u200ainclude\u2009\u200a
\na\u2009\u200a maintenance\u2009\u200a service.\u2009\u200a The\u2009\u200a Group\u2009\u200a has\u2009\u200a used\u2009\u200a the\u2009\u200a
\npractical\u2009\u200aexpedient\u2009\u200athat\u2009\u200aallows\u2009\u200athe\u2009\u200anon-segregation\u2009\u200aof\u2009\u200a
\nthe\u2009\u200alease\u2009\u200acomponent\u2009\u200afrom\u2009\u200athe\u2009\u200anon-lease\u2009\u200acomponent\u2009\u200a
\nfor these contracts.
\nAssets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a related\u2009\u200a to\u2009\u200a lease\u2009\u200a contracts\u2009\u200a are\u2009\u200a
\ninitially\u2009\u200a measured\u2009\u200a at\u2009\u200a the\u2009\u200a present\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a fixed\u2009\u200a
\npayments,\u2009\u200aincluding\u2009\u200ain-substance\u2009\u200afixed\u2009\u200apayments\u2009\u200aless\u2009\u200a
\nany\u2009\u200a lease\u2009\u200a incentives\u2009\u200a receivable.\u2009\u200a Lease\u2009\u200a payments\u2009\u200a to\u2009\u200a
\nbe\u2009\u200amade\u2009\u200aunder\u2009\u200areasonably\u2009\u200acertain\u2009\u200aextension\u2009\u200aoptions\u2009\u200a
\nare\u2009\u200aalso\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200ameasurement\u2009\u200aof\u2009\u200athe\u2009\u200aliability.\u2009\u200a
\nTo\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200a management\u2009\u200aconsiders\u2009\u200aall\u2009\u200afacts\u2009\u200a
\nand\u2009\u200a circumstances\u2009\u200a that\u2009\u200a may\u2009\u200a create\u2009\u200a an\u2009\u200a incentive\u2009\u200a to\u2009\u200a
\nexercise\u2009\u200aa\u2009\u200arenewal\u2009\u200aoption\u2009\u200aor\u2009\u200anot\u2009\u200ato\u2009\u200aexercise\u2009\u200aan\u2009\u200aearly\u2009\u200a
\ntermination\u2009\u200aoption.\u2009\u200aThe\u2009\u200alease\u2009\u200aliability\u2009\u200ais\u2009\u200aremeasured\u2009\u200a
\nif\u2009\u200a there\u2009\u200a is\u2009\u200a a\u2009\u200a change\u2009\u200a in\u2009\u200a the\u2009\u200a lease\u2009\u200a term,\u2009\u200a in\u2009\u200a the\u2009\u200a lease\u2009\u200a
\npayment or in the assessment of an option to purchase
\nthe\u2009\u200aunderlying\u2009\u200aasset.
\nAs\u2009\u200a the\u2009\u200a implicit\u2009\u200a interest\u2009\u200a rate\u2009\u200a is\u2009\u200a unknown\u2009\u200a for\u2009\u200a all\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200acontracts,\u2009\u200athe\u2009\u200aincremental\u2009\u200aborrowing\u2009\u200arate\u2009\u200awas\u2009\u200a
\nused\u2009\u200ato\u2009\u200adiscount\u2009\u200athe\u2009\u200alease\u2009\u200apayments.\u2009\u200aThe\u2009\u200aincremental\u2009\u200a
\nborrowing\u2009\u200arate\u2009\u200ais\u2009\u200athe\u2009\u200arate\u2009\u200athat\u2009\u200athe\u2009\u200alessee\u2009\u200awould\u2009\u200ahave\u2009\u200a
\nto\u2009\u200apay\u2009\u200ato\u2009\u200aborrow,\u2009\u200afor\u2009\u200aa\u2009\u200asimilar\u2009\u200aterm\u2009\u200aand\u2009\u200awith\u2009\u200aa\u2009\u200asimilar\u2009\u200a
\nguarantee,\u2009\u200a the\u2009\u200a funds\u2009\u200a necessary\u2009\u200a to\u2009\u200a acquire\u2009\u200a an\u2009\u200a asset\u2009\u200a
\nwhose\u2009\u200avalue\u2009\u200ais\u2009\u200asimilar\u2009\u200ato\u2009\u200athe\u2009\u200aasset\u2009\u200aunder\u2009\u200athe\u2009\u200aright-of-
\nuse\u2009\u200ain\u2009\u200aa\u2009\u200asimilar\u2009\u200aeconomic\u2009\u200aenvironment.
\nIn\u2009\u200a determining\u2009\u200a the\u2009\u200a incremental\u2009\u200a borrowing\u2009\u200a rate,\u2009\u200a the\u2009\u200a
\nGroup:
\n - where\u2009\u200a possible,\u2009\u200a uses\u2009\u200a the\u2009\u200a most\u2009\u200a recent\u2009\u200a financing\u2009\u200a
\nreceived\u2009\u200a by\u2009\u200a the\u2009\u200a lessee\u2009\u200a as\u2009\u200a a\u2009\u200a starting\u2009\u200a point,\u2009\u200a which\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a to\u2009\u200a reflect\u2009\u200a the\u2009\u200a change\u2009\u200a in\u2009\u200a financing\u2009\u200a
\nconditions\u2009\u200asince\u2009\u200athe\u2009\u200afinancing\u2009\u200awas\u2009\u200areceived;
\n - uses\u2009\u200a a\u2009\u200a build-up\u2009\u200a approach\u2009\u200a starting\u2009\u200a with\u2009\u200a a\u2009\u200a risk-free\u2009\u200a
\nrate\u2009\u200awhich\u2009\u200awas\u2009\u200aadjusted\u2009\u200afor\u2009\u200acredit\u2009\u200arisk\u2009\u200afor\u2009\u200aleases\u2009\u200afor\u2009\u200a
\nentities\u2009\u200awith\u2009\u200ano\u2009\u200arecent\u2009\u200aexternal\u2009\u200afinancing;
\n - makes\u2009\u200a lease\u2009\u200a specific\u2009\u200a adjustments\u2009\u200a (such\u2009\u200a as\u2009\u200a term,\u2009\u200a
\ncountry,\u2009\u200acurrency\u2009\u200aand\u2009\u200acollateral).
\nThe\u2009\u200adiscount\u2009\u200arates\u2009\u200aused\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200arange\u2009\u200abetween\u2009\u200a
\n1.75%\u2009\u200aand\u2009\u200a19.9%.
\nLease\u2009\u200apayments\u2009\u200aare\u2009\u200aallocated\u2009\u200abetween\u2009\u200athe\u2009\u200arepayment\u2009\u200a
\nof\u2009\u200a the\u2009\u200a principal\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a and\u2009\u200a
\ninterest\u2009\u200a expense.\u2009\u200a Interest\u2009\u200a expense\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a
\nthe\u2009\u200a income\u2009\u200a statement\u2009\u200a for\u2009\u200a the\u2009\u200a period\u2009\u200a over\u2009\u200a the\u2009\u200a term\u2009\u200a
\nof\u2009\u200athe\u2009\u200alease.\u2009\u200a
\n\nRight-of-use\u2009\u200aassets\u2009\u200aare\u2009\u200adepreciated\u2009\u200aon\u2009\u200aa\u2009\u200a
\nstraight-line\u2009\u200abasis\u2009\u200aover\u2009\u200athe\u2009\u200ashorter\u2009\u200aof\u2009\u200auseful\u2009\u200alife\u2009\u200aand\u2009\u200a
\nlease\u2009\u200aterm.
\n\n\n\n\n\n\n\n\n\n\n\n
\nThe\u2009\u200a Group\u2009\u200a applies\u2009\u200a IAS\u2009\u200a 36\u2009\u200a to\u2009\u200a determine\u2009\u200a whether\u2009\u200a a\u2009\u200a
\nright-of-use\u2009\u200a asset\u2009\u200a is\u2009\u200a impaired\u2009\u200a and\u2009\u200a recognises\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200aloss\u2009\u200aas\u2009\u200adescribed\u2009\u200ain\u2009\u200aNote\u2009\u200a8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.13. Impairment of assets
\nGoodwill\u2009\u200ais\u2009\u200anot\u2009\u200aamortised,\u2009\u200abut\u2009\u200ais\u2009\u200atested\u2009\u200afor\u2009\u200aimpairment\u2009\u200a
\nat\u2009\u200a least\u2009\u200a once\u2009\u200a a\u2009\u200a year,\u2009\u200a and\u2009\u200a whenever\u2009\u200a there\u2009\u200a is\u2009\u200a an\u2009\u200a
\nindication\u2009\u200aof\u2009\u200aimpairment.
\nIn\u2009\u200aaddition,\u2009\u200aat\u2009\u200aeach\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200areviews\u2009\u200a
\nthe\u2009\u200a carrying\u2009\u200a amounts\u2009\u200a of\u2009\u200a its\u2009\u200a intangible\u2009\u200a and\u2009\u200a tangible\u2009\u200a
\nassets,\u2009\u200aincluding\u2009\u200aits\u2009\u200aorganic\u2009\u200aproducing\u2009\u200aassets,\u2009\u200ain\u2009\u200aorder\u2009\u200a
\nto\u2009\u200aassess\u2009\u200awhether\u2009\u200athere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200athat\u2009\u200aits\u2009\u200aassets\u2009\u200a
\nmay\u2009\u200a have\u2009\u200a lost\u2009\u200a value.\u2009\u200a If\u2009\u200a there\u2009\u200a is\u2009\u200a such\u2009\u200a an\u2009\u200a indication,\u2009\u200a
\nthe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200aestimated\u2009\u200ato\u2009\u200a
\ndetermine,\u2009\u200a if\u2009\u200a applicable,\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a or\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n\nimpairment.\u2009\u200aThe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200ais\u2009\u200athe\u2009\u200ahigher\u2009\u200aof\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200athe\u2009\u200acosts\u2009\u200ato\u2009\u200asell\u2009\u200athe\u2009\u200aasset\u2009\u200aand\u2009\u200athe\u2009\u200a
\nvalue\u2009\u200ain\u2009\u200ause.
\nThe\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200aof\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aand\u2009\u200a
\nintangible\u2009\u200a assets\u2009\u200a is\u2009\u200a the\u2009\u200a present\u2009\u200a value\u2009\u200a of\u2009\u200a estimated\u2009\u200a
\nfuture\u2009\u200acash\u2009\u200aflows\u2009\u200aexpected\u2009\u200afrom\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nor\u2009\u200a cash-generating\u2009\u200a unit.\u2009\u200a When\u2009\u200a it\u2009\u200a is\u2009\u200a not\u2009\u200a possible\u2009\u200a to\u2009\u200a
\nestimate\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200aan\u2009\u200aisolated\u2009\u200aasset,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a
\ncash-generating\u2009\u200aunit\u2009\u200ato\u2009\u200awhich\u2009\u200athe\u2009\u200aasset\u2009\u200abelongs.
\nIf\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a (or\u2009\u200a a\u2009\u200a cash-
\ngenerating\u2009\u200a unit)\u2009\u200a is\u2009\u200a estimated\u2009\u200a to\u2009\u200a be\u2009\u200a less\u2009\u200a than\u2009\u200a its\u2009\u200a
\ncarrying\u2009\u200a amount,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a
\n(cash-generating\u2009\u200a unit)\u2009\u200a is\u2009\u200a reduced\u2009\u200a to\u2009\u200a its\u2009\u200a recoverable\u2009\u200a
\namount.\u2009\u200a Impairment\u2009\u200a losses\u2009\u200a are\u2009\u200a immediately\u2009\u200a
\nrecognised\u2009\u200aas\u2009\u200aexpenses\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement.
\nWhen\u2009\u200aan\u2009\u200aimpairment\u2009\u200aloss\u2009\u200awhich\u2009\u200awas\u2009\u200arecognised\u2009\u200a in\u2009\u200aa\u2009\u200a
\nprior\u2009\u200aperiod\u2009\u200ano\u2009\u200alonger\u2009\u200aexists\u2009\u200a or\u2009\u200a needs\u2009\u200a to\u2009\u200a be\u2009\u200a written\u2009\u200a
\ndown,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a (cash-
\ngenerating\u2009\u200a unit)\u2009\u200a is\u2009\u200a increased\u2009\u200a to\u2009\u200a the\u2009\u200a extent\u2009\u200a of\u2009\u200a the\u2009\u200a
\nrevised\u2009\u200aestimate\u2009\u200aof\u2009\u200aits\u2009\u200arecoverable\u2009\u200aamount.\u2009\u200aHowever,\u2009\u200a
\nthis\u2009\u200a increased\u2009\u200a carrying\u2009\u200a amount\u2009\u200a may\u2009\u200a not\u2009\u200a exceed\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200athat\u2009\u200awould\u2009\u200ahave\u2009\u200abeen\u2009\u200adetermined\u2009\u200aif\u2009\u200a
\nno\u2009\u200aimpairment\u2009\u200aloss\u2009\u200ahad\u2009\u200abeen\u2009\u200arecognised\u2009\u200afor\u2009\u200athe\u2009\u200aasset\u2009\u200a
\n(cash-generating\u2009\u200a unit)\u2009\u200a in\u2009\u200a prior\u2009\u200a years.\u2009\u200a The\u2009\u200a reversal\u2009\u200a
\nof\u2009\u200a an\u2009\u200a impairment\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a immediately\u2009\u200a in\u2009\u200a
\nincome in the income statement.
\nIt\u2009\u200ais\u2009\u200anot\u2009\u200apossible\u2009\u200ato\u2009\u200asubsequently\u2009\u200areverse\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nloss\u2009\u200arecorded\u2009\u200aon\u2009\u200agoodwill.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.14. Inventories
\nInventories\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200athe\u2009\u200alower\u2009\u200aof\u2009\u200acost\u2009\u200aand\u2009\u200anet\u2009\u200a
\nrealisable\u2009\u200a value.\u2009\u200a Cost\u2009\u200a includes\u2009\u200a direct\u2009\u200a material\u2009\u200a costs\u2009\u200a
\nand,\u2009\u200a if\u2009\u200a applicable,\u2009\u200a direct\u2009\u200a labour\u2009\u200a costs\u2009\u200a and\u2009\u200a directly\u2009\u200a
\nattributable\u2009\u200aoverhead\u2009\u200acosts.
\nWhere\u2009\u200aspecific\u2009\u200aidentification\u2009\u200ais\u2009\u200anot\u2009\u200apossible,\u2009\u200athe\u2009\u200acost\u2009\u200a
\nis\u2009\u200a determined\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a weighted\u2009\u200a average\u2009\u200a cost\u2009\u200a
\nmethod.\u2009\u200aNet\u2009\u200arealisable\u2009\u200avalue\u2009\u200ais\u2009\u200athe\u2009\u200aestimated\u2009\u200aselling\u2009\u200a
\nprice\u2009\u200ain\u2009\u200athe\u2009\u200aordinary\u2009\u200acourse\u2009\u200aof\u2009\u200abusiness\u2009\u200aless\u2009\u200aestimated\u2009\u200a
\ncosts\u2009\u200aof\u2009\u200acompletion\u2009\u200aand\u2009\u200athe\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200a
\nto\u2009\u200acomplete\u2009\u200athe\u2009\u200asale\u2009\u200a(primarily\u2009\u200aselling\u2009\u200aexpenses).
\nImpairment\u2009\u200aor\u2009\u200aloss\u2009\u200aon\u2009\u200ainventory\u2009\u200ato\u2009\u200anet\u2009\u200arealisable\u2009\u200avalue\u2009\u200a
\nis\u2009\u200arecognised\u2009\u200aas\u2009\u200aan\u2009\u200aexpense\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200a
\nimpairment\u2009\u200aor\u2009\u200aloss\u2009\u200aoccurred.
\nAs\u2009\u200aexplained\u2009\u200ain\u2009\u200aNote\u2009\u200a1.11.,\u2009\u200aagricultural\u2009\u200aproduction\u2009\u200ais\u2009\u200a
\nmeasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200a
\nto\u2009\u200amake\u2009\u200athe\u2009\u200asale.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.15. Trade receivables
\nTrade\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200anominal\u2009\u200avalue\u2009\u200aand\u2009\u200a
\ndo\u2009\u200anot\u2009\u200abear\u2009\u200ainterest.\u2009\u200aThe\u2009\u200a Group\u2009\u200aapplies\u2009\u200aa\u2009\u200asimplified\u2009\u200a
\napproach\u2009\u200aand\u2009\u200arecords\u2009\u200aa\u2009\u200aprovision\u2009\u200afor\u2009\u200aexpected\u2009\u200alosses\u2009\u200a
\nover\u2009\u200a the\u2009\u200a life\u2009\u200a of\u2009\u200a the\u2009\u200a receivables.\u2009\u200a This\u2009\u200a provision\u2009\u200a for\u2009\u200a
\nlosses\u2009\u200ais\u2009\u200aan\u2009\u200aamount\u2009\u200athat\u2009\u200athe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200aa\u2009\u200areliable\u2009\u200a
\nestimate\u2009\u200aof\u2009\u200athe\u2009\u200ainability\u2009\u200aof\u2009\u200aits\u2009\u200acustomers\u2009\u200ato\u2009\u200amake\u2009\u200athe\u2009\u200a
\nrequired\u2009\u200apayments\u2009\u200a(refer\u2009\u200ato\u2009\u200aNote\u2009\u200a33).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.16. Cash and cash equivalents
\nCash\u2009\u200a and\u2009\u200a cash\u2009\u200a equivalents\u2009\u200a include\u2009\u200a cash,\u2009\u200a demand\u2009\u200a
\ndeposits,\u2009\u200ashort-term\u2009\u200adeposits\u2009\u200aof\u2009\u200aless\u2009\u200athan\u2009\u200a3\u2009\u200a months,\u2009\u200a
\nas\u2009\u200awell\u2009\u200aas\u2009\u200ainvestments\u2009\u200athat\u2009\u200aare\u2009\u200asubject\u2009\u200ato\u2009\u200aa\u2009\u200anegligible\u2009\u200a
\nrisk\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200avalue\u2009\u200aand\u2009\u200aare\u2009\u200aeasily\u2009\u200aconvertible\u2009\u200ainto\u2009\u200a
\na\u2009\u200aknown\u2009\u200aamount\u2009\u200aof\u2009\u200acash,\u2009\u200ahaving\u2009\u200aa\u2009\u200amaturity\u2009\u200aof\u2009\u200athree\u2009\u200a
\nmonths\u2009\u200aor\u2009\u200aless.
\nFor\u2009\u200athe\u2009\u200apurpose\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200astatement\u2009\u200aof\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200aare\u2009\u200apresented\u2009\u200anet\u2009\u200aof\u2009\u200a
\noutstanding\u2009\u200abank\u2009\u200a overdrafts,\u2009\u200a as\u2009\u200a they\u2009\u200a are\u2009\u200a considered\u2009\u200a
\nan\u2009\u200aintegral\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200acash\u2009\u200amanagement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n1.17. Financial instruments
\nFinancial\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nconsolidated\u2009\u200a statement\u2009\u200a of\u2009\u200a the\u2009\u200a financial\u2009\u200a position\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abecomes\u2009\u200aa\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\nFinancial assets and liabilities measured at
\namortised costs
\nThe\u2009\u200a Group\u2019s\u2009\u200a business\u2009\u200a model\u2009\u200a for\u2009\u200a financial\u2009\u200a assets\u2009\u200a
\nmanagement\u2009\u200a describes\u2009\u200a the\u2009\u200a way\u2009\u200a it\u2009\u200a manages\u2009\u200a its\u2009\u200a
\nfinancial\u2009\u200aassets\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200agenerate\u2009\u200acash\u2009\u200aflows.\u2009\u200aThe\u2009\u200a
\nbusiness\u2009\u200a model\u2009\u200a determines\u2009\u200a whether\u2009\u200a cash\u2009\u200a flows\u2009\u200a will\u2009\u200a
\nresult\u2009\u200afrom\u2009\u200athe\u2009\u200acollection\u2009\u200aof\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows,\u2009\u200a
\nfrom\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aor\u2009\u200aboth.\u2009\u200aFinancial\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aand\u2009\u200ameasured\u2009\u200aat\u2009\u200aamortised\u2009\u200acost\u2009\u200aare\u2009\u200a
\nheld\u2009\u200ain\u2009\u200aa\u2009\u200abusiness\u2009\u200amodel\u2009\u200awith\u2009\u200athe\u2009\u200aaim\u2009\u200ato\u2009\u200ahold\u2009\u200afinancial\u2009\u200a
\nassets\u2009\u200aand\u2009\u200acollect\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows.\u2009\u200aLong-term\u2009\u200a
\nadvances\u2009\u200aand\u2009\u200aother\u2009\u200areceivables\u2009\u200aare\u2009\u200aheld\u2009\u200afor\u2009\u200athe\u2009\u200asole\u2009\u200a
\npurpose\u2009\u200aof\u2009\u200acollecting\u2009\u200aprincipal\u2009\u200aand\u2009\u200ainterest.\u2009\u200aAs\u2009\u200asuch,\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n
\n\n
\nthey\u2009\u200a comply\u2009\u200a with\u2009\u200a the\u2009\u200a \u201cSolely\u2009\u200a Payments\u2009\u200a of\u2009\u200a Principal\u2009\u200a
\nand\u2009\u200a Interest\u201d\u2009\u200a (SPPI)\u2009\u200a model.\u2009\u200a They\u2009\u200a are\u2009\u200a accounted\u2009\u200afor\u2009\u200a
\nusing\u2009\u200athe\u2009\u200aamortised\u2009\u200acost\u2009\u200amethod.
\nFinancial\u2009\u200aassets\u2009\u200aare\u2009\u200ainitially\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue,\u2009\u200a
\nnet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\u2009\u200aadded\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200a
\nthat\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200a
\nInterest\u2009\u200ais\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200a
\nmethod.
\nThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200athe\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200asimplification:\u2009\u200aat\u2009\u200a
\nevery\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200aevaluates\u2009\u200awhether\u2009\u200athe\u2009\u200a
\ndebt\u2009\u200ainstrument\u2009\u200ais\u2009\u200aconsidered\u2009\u200ato\u2009\u200ahave\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nusing\u2009\u200aall\u2009\u200areasonable\u2009\u200aand\u2009\u200asupportable\u2009\u200ainformation\u2009\u200athat\u2009\u200a
\nis\u2009\u200aavailable\u2009\u200a without\u2009\u200a undue\u2009\u200a cost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200amaking\u2009\u200a
\nthat\u2009\u200a evaluation,\u2009\u200a the\u2009\u200a Group\u2009\u200a reassesses\u2009\u200a the\u2009\u200a internal\u2009\u200a
\ncredit\u2009\u200a rating\u2009\u200a of\u2009\u200a the\u2009\u200a debt\u2009\u200a instrument.\u2009\u200a In\u2009\u200a addition,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athat\u2009\u200athere\u2009\u200ahas\u2009\u200abeen\u2009\u200aa\u2009\u200asignificant\u2009\u200a
\nincrease\u2009\u200ain\u2009\u200acredit\u2009\u200arisk\u2009\u200awhen\u2009\u200acontractual\u2009\u200apayments\u2009\u200aare\u2009\u200a
\nmore\u2009\u200athan\u2009\u200a30\u2009\u200adays\u2009\u200apast\u2009\u200adue.
\nFinancial\u2009\u200a liabilities\u2009\u200a are\u2009\u200a initially\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue,\u2009\u200anet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aexpenses\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200ain\u2009\u200aincome\u2009\u200astatement\u2009\u200aand\u2009\u200aare\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200athat\u2009\u200a
\nthey\u2009\u200aare\u2009\u200aunpaid\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athey\u2009\u200aoccur.
\nThe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200aa\u2009\u200areasonable\u2009\u200aapproximation\u2009\u200aof\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200aof\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200asuch\u2009\u200aas\u2009\u200a
\nborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200awith\u2009\u200ashort-term\u2009\u200amaturity.
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200ameasurement\u2009\u200aof\u2009\u200aborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200a
\nwith\u2009\u200a financial\u2009\u200a institutions,\u2009\u200a other\u2009\u200a than\u2009\u200a in\u2009\u200a the\u2009\u200a short\u2009\u200a
\nterm,\u2009\u200adepends\u2009\u200aboth\u2009\u200aon\u2009\u200athe\u2009\u200aspecifics\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200aand\u2009\u200a
\non\u2009\u200a current\u2009\u200a market\u2009\u200a conditions.\u2009\u200a The\u2009\u200a fair\u2009\u200a value\u2009\u200a was\u2009\u200a
\ncalculated\u2009\u200a by\u2009\u200a discounting\u2009\u200a the\u2009\u200a expected\u2009\u200a future\u2009\u200a cash\u2009\u200a
\nflows\u2009\u200aat\u2009\u200athe\u2009\u200are-estimated\u2009\u200ainterest\u2009\u200arates\u2009\u200aprevailing\u2009\u200aat\u2009\u200a
\nthe\u2009\u200a balance\u2009\u200a sheet\u2009\u200a date\u2009\u200a over\u2009\u200a the\u2009\u200a remaining\u2009\u200a term\u2009\u200a of\u2009\u200a
\nrepayment\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200a(Refer\u2009\u200ato\u2009\u200aNote\u2009\u200a24).
\nThe\u2009\u200a Group\u2009\u200a relied\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a the\u2009\u200a interest\u2009\u200a
\nrate\u2009\u200a of\u2009\u200a the\u2009\u200a European\u2009\u200a Central\u2009\u200a Bank\u2009\u200a adjusted\u2009\u200a for\u2009\u200a the\u2009\u200a
\nspecific\u2009\u200arisk\u2009\u200ainherent\u2009\u200ain\u2009\u200aeach\u2009\u200afinancial\u2009\u200ainstrument,\u2009\u200aas\u2009\u200a
\na\u2009\u200areasonable\u2009\u200abenchmark\u2009\u200afor\u2009\u200aestimating\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200a
\nof\u2009\u200asuch\u2009\u200aborrowings\u2009\u200a(see\u2009\u200aNote\u2009\u200a24).
\nFinancial assets designated at fair value through
\nOCI (equity instruments)
\nUpon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a the\u2009\u200a Group\u2009\u200a can\u2009\u200a elect\u2009\u200a to\u2009\u200a
\nclassify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a equity\u2009\u200a investments\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ninstruments\u2009\u200a designated\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a OCI\u2009\u200a
\nif\u2009\u200a they\u2009\u200a meet\u2009\u200a the\u2009\u200a definition\u2009\u200a of\u2009\u200a equity\u2009\u200a under\u2009\u200a IAS\u2009\u200a 32\u2009\u200a
\nFinancial\u2009\u200aInstruments:\u2009\u200aPresentation\u2009\u200aand\u2009\u200aare\u2009\u200anot\u2009\u200aheld\u2009\u200a
\nfor\u2009\u200a trading.\u2009\u200a The\u2009\u200a classification\u2009\u200a is\u2009\u200a determined\u2009\u200a on\u2009\u200a an\u2009\u200a
\ninstrument-by-instrument basis.
\nGains\u2009\u200a and\u2009\u200a losses\u2009\u200a on\u2009\u200a these\u2009\u200a financial\u2009\u200a assets\u2009\u200a are\u2009\u200a never\u2009\u200a
\nrecycled\u2009\u200ainto\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss.\u2009\u200aDividends\u2009\u200aare\u2009\u200arecognised\u2009\u200a
\nas\u2009\u200a other\u2009\u200a income\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a
\nwhen\u2009\u200a the\u2009\u200a right\u2009\u200a of\u2009\u200a payment\u2009\u200a has\u2009\u200a been\u2009\u200a established,\u2009\u200a
\nexcept\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abenefits\u2009\u200afrom\u2009\u200asuch\u2009\u200aproceeds\u2009\u200a
\nas\u2009\u200aa\u2009\u200arecovery\u2009\u200aof\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200acost\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aasset,\u2009\u200a
\nin\u2009\u200awhich\u2009\u200acase,\u2009\u200asuch\u2009\u200agains\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200aOCI.\u2009\u200aEquity\u2009\u200a
\ninstruments\u2009\u200adesignated\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aOCI\u2009\u200aare\u2009\u200a
\nnot\u2009\u200asubject\u2009\u200ato\u2009\u200aimpairment\u2009\u200aassessment.
\nThe\u2009\u200a Group\u2009\u200a elected\u2009\u200a to\u2009\u200a classify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a non-
\nlisted\u2009\u200aequity\u2009\u200ainvestments\u2009\u200aunder\u2009\u200athis\u2009\u200acategory.
\nOther financial assets and liabilities
\nOther\u2009\u200a financial\u2009\u200a assets\u2009\u200a (trade\u2009\u200a receivables,\u2009\u200a other\u2009\u200a
\nreceivables,...)\u2009\u200aand\u2009\u200aliabilities\u2009\u200a(trade\u2009\u200apayables,\u2009\u200aother\u2009\u200a
\npayables,...)\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice.\u2009\u200a
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aother\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200a
\nis\u2009\u200aestimated\u2009\u200ato\u2009\u200abe\u2009\u200aclose\u2009\u200ato\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200adue\u2009\u200ato\u2009\u200a
\ntheir short-term nature.
\nThe\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice\u2009\u200a
\nless\u2009\u200a any\u2009\u200a write-downs\u2009\u200a covering\u2009\u200a amounts\u2009\u200a considered\u2009\u200a
\nas\u2009\u200anon-recoverable\u2009\u200a if\u2009\u200athe\u2009\u200aGroup\u2009\u200a deems\u2009\u200ait\u2009\u200anecessary.\u2009\u200a
\nImpairment\u2009\u200a of\u2009\u200a assets\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200a\u201cOther\u2009\u200aoperating\u2009\u200aincome/expenses\u201d.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200aestablished\u2009\u200aa\u2009\u200aprovision\u2009\u200amatrix,\u2009\u200abased\u2009\u200a
\non\u2009\u200a its\u2009\u200a historical\u2009\u200a credit\u2009\u200a loss\u2009\u200a experience\u2009\u200a (average\u2009\u200a
\nlosses\u2009\u200aon\u2009\u200atrade\u2009\u200areceivables\u2009\u200aover\u2009\u200aseveral\u2009\u200ayears),\u2009\u200awhich\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a for\u2009\u200a prospective\u2009\u200a factors\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a
\ndebtors\u2009\u200aand\u2009\u200athe\u2009\u200aeconomic\u2009\u200aenvironment.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a is\u2009\u200a reduced\u2009\u200a using\u2009\u200a a\u2009\u200a provision\u2009\u200a
\naccount,\u2009\u200a and\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a
\nin\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aincome\u2009\u200astatement.\u2009\u200aThe\u2009\u200aBoard\u2009\u200aof\u2009\u200a
\nDirectors\u2009\u200aof\u2009\u200aeach\u2009\u200asubsidiary\u2009\u200aevaluates\u2009\u200athe\u2009\u200areceivables\u2009\u200a
\nindividually.\u2009\u200a Value\u2009\u200a adjustments\u2009\u200a are\u2009\u200a determined\u2009\u200a by\u2009\u200a
\nconsidering\u2009\u200athe\u2009\u200alocal\u2009\u200aeconomic\u2009\u200areality\u2009\u200aof\u2009\u200aeach\u2009\u200acountry.\u2009\u200a
\nThey\u2009\u200aare\u2009\u200areviewed\u2009\u200aat\u2009\u200athe\u2009\u200areception\u2009\u200aof\u2009\u200anew\u2009\u200aevents\u2009\u200aand\u2009\u200a
\nat\u2009\u200aleast\u2009\u200aannually.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.18. Provisions
\nProvisions occur when the Group has a present
\nobligation\u2009\u200a(legal\u2009\u200aor\u2009\u200aconstructive)\u2009\u200aas\u2009\u200aa\u2009\u200aresult\u2009\u200aof\u2009\u200aa\u2009\u200apast\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nevent.\u2009\u200aThis\u2009\u200apresent\u2009\u200aobligation\u2009\u200awill\u2009\u200aprobably\u2009\u200alead\u2009\u200ato\u2009\u200aan\u2009\u200a
\noutflow\u2009\u200aof\u2009\u200aeconomic\u2009\u200abenefits,\u2009\u200ainsofar\u2009\u200aas\u2009\u200athey\u2009\u200acan\u2009\u200abe\u2009\u200a
\nreasonably\u2009\u200aestimated.\u2009\u200a
\nRestructuring\u2009\u200a provisions\u2009\u200a occur\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a
\ncome\u2009\u200a up\u2009\u200a with\u2009\u200a a\u2009\u200a formal\u2009\u200a and\u2009\u200a detailed\u2009\u200a plan\u2009\u200a for\u2009\u200a the\u2009\u200a
\nrestructuring,\u2009\u200awhich\u2009\u200ahas\u2009\u200abeen\u2009\u200anotified\u2009\u200ato\u2009\u200athe\u2009\u200aaffected\u2009\u200a
\nparties.
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.19. Pension obligations
\nDefined contribution plans
\nThe\u2009\u200a defined\u2009\u200a contribution\u2009\u200a plans\u2009\u200a designate\u2009\u200a the\u2009\u200a post-
\nemployment\u2009\u200abenefit\u2009\u200aplans\u2009\u200aunder\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200apays\u2009\u200a
\ndefined\u2009\u200acontributions\u2009\u200ato\u2009\u200aexternal\u2009\u200ainsurance\u2009\u200acompanies\u2009\u200a
\nfor\u2009\u200acertain\u2009\u200acategories\u2009\u200aof\u2009\u200aemployees.\u2009\u200aPayments\u2009\u200amade\u2009\u200a
\nunder\u2009\u200a these\u2009\u200a pension\u2009\u200a plans\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nincome\u2009\u200astatement\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200awhen\u2009\u200athey\u2009\u200aare\u2009\u200adue.
\nAs\u2009\u200athese\u2009\u200a plans\u2009\u200a do\u2009\u200anot\u2009\u200agenerate\u2009\u200afuture\u2009\u200acommitments\u2009\u200a
\nfor\u2009\u200athe\u2009\u200aGroup,\u2009\u200athey\u2009\u200ado\u2009\u200anot\u2009\u200agive\u2009\u200arise\u2009\u200ato\u2009\u200aprovisions.
\nDefined benefit plans
\nThe\u2009\u200a defined\u2009\u200a benefit\u2009\u200a plans\u2009\u200a refer\u2009\u200a to\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aplans\u2009\u200athat\u2009\u200aprovide\u2009\u200aadditional\u2009\u200aincome\u2009\u200ato\u2009\u200acertain\u2009\u200a
\ncategories\u2009\u200aof\u2009\u200aemployees\u2009\u200afor\u2009\u200aservices\u2009\u200arendered\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200ayear\u2009\u200aand\u2009\u200aprior\u2009\u200ayears.
\nThis\u2009\u200a guarantee\u2009\u200a of\u2009\u200a additional\u2009\u200a resources\u2009\u200a is\u2009\u200a a\u2009\u200a future\u2009\u200a
\nexpenditure\u2009\u200a for\u2009\u200a the\u2009\u200a Group\u2009\u200a for\u2009\u200a which\u2009\u200a a\u2009\u200a commitment\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200aby\u2009\u200aindependent\u2009\u200aactuaries\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200a
\neach\u2009\u200afinancial\u2009\u200ayear.
\nThe\u2009\u200a actuarial\u2009\u200a assumptions\u2009\u200a used\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a
\nliabilities\u2009\u200a vary\u2009\u200a according\u2009\u200a to\u2009\u200a the\u2009\u200a prevailing\u2009\u200a economic\u2009\u200a
\nconditions\u2009\u200ain\u2009\u200athe\u2009\u200acountry\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200aplan\u2009\u200ais\u2009\u200alocated.
\nThe\u2009\u200a discount\u2009\u200a rates\u2009\u200a applicable\u2009\u200a to\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aobligations\u2009\u200ashould\u2009\u200abe\u2009\u200adetermined\u2009\u200aby\u2009\u200areference\u2009\u200a
\nto\u2009\u200athe\u2009\u200amarket\u2009\u200ayields\u2009\u200aon\u2009\u200ahigh\u2009\u200aquality\u2009\u200acorporate\u2009\u200abonds\u2009\u200a
\nthat\u2009\u200aare\u2009\u200aappropriate/relevant\u2009\u200ato\u2009\u200athe\u2009\u200aestimated\u2009\u200atiming\u2009\u200a
\nof\u2009\u200abenefit\u2009\u200apayments\u2009\u200aat\u2009\u200athe\u2009\u200abalance\u2009\u200asheet\u2009\u200adate.
\nThe\u2009\u200aGroup\u2009\u200adecided\u2009\u200ato\u2009\u200acalculate\u2009\u200adiscount\u2009\u200arates\u2009\u200ausing\u2009\u200a
\nan\u2009\u200a economic\u2009\u200a approach\u2009\u200a for\u2009\u200a high-quality\u2009\u200a corporate\u2009\u200a
\nbonds\u2009\u200a whose\u2009\u200a duration\u2009\u200a corresponds\u2009\u200a to\u2009\u200a the\u2009\u200a terms\u2009\u200a of\u2009\u200a
\nemployee\u2009\u200abenefits\u2009\u200ain\u2009\u200athe\u2009\u200acountries\u2009\u200aconcerned.\u2009\u200aIn\u2009\u200athe\u2009\u200a
\ncountries where there is no active market for such
\nobligation,\u2009\u200a the\u2009\u200a Group\u2009\u200a refers\u2009\u200a to\u2009\u200a the\u2009\u200a market\u2009\u200a yields\u2009\u200a
\n(at\u2009\u200a the\u2009\u200a end\u2009\u200a of\u2009\u200a the\u2009\u200a reporting\u2009\u200a period)\u2009\u200a of\u2009\u200a government\u2009\u200a
\nbonds.\u2009\u200aThe\u2009\u200acurrency\u2009\u200aand\u2009\u200aduration\u2009\u200aof\u2009\u200athese\u2009\u200acorporate\u2009\u200a
\nor\u2009\u200agovernment\u2009\u200abonds\u2009\u200amust\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200acurrency\u2009\u200a
\nand\u2009\u200a estimated\u2009\u200a duration\u2009\u200a of\u2009\u200a the\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aobligations.
\nThe\u2009\u200acost\u2009\u200aof\u2009\u200acorresponding\u2009\u200acommitments\u2009\u200ais\u2009\u200adetermined\u2009\u200a
\nby\u2009\u200a using\u2009\u200a the\u2009\u200a projected\u2009\u200a unit\u2009\u200a credit\u2009\u200a method,\u2009\u200a with\u2009\u200a a\u2009\u200a
\ndiscounted\u2009\u200avalue\u2009\u200acalculation\u2009\u200aat\u2009\u200athe\u2009\u200abalance\u2009\u200asheet\u2009\u200adate\u2009\u200a
\nin\u2009\u200aaccordance\u2009\u200awith\u2009\u200athe\u2009\u200aprinciples\u2009\u200aof\u2009\u200aIAS\u2009\u200a19\u2009\u200a\u201cEmployee\u2009\u200a
\nBenefits\u201d.
\nAll\u2009\u200achanges\u2009\u200ain\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200adefined\u2009\u200abenefit\u2009\u200apension\u2009\u200a
\nobligations\u2009\u200aare\u2009\u200arecognised\u2009\u200aas\u2009\u200asoon\u2009\u200aas\u2009\u200athey\u2009\u200aoccur.
\nRemeasurements\u2009\u200a of\u2009\u200a defined\u2009\u200a benefit\u2009\u200a pension\u2009\u200a
\nobligations,\u2009\u200aincluding\u2009\u200aactuarial\u2009\u200agains\u2009\u200aand\u2009\u200alosses,\u2009\u200ashould\u2009\u200a
\nbe\u2009\u200arecognised\u2009\u200aimmediately\u2009\u200ain\u2009\u200a\u201cOther\u2009\u200acomprehensive\u2009\u200a
\nincome\u201d.
\nThe\u2009\u200acosts\u2009\u200aof\u2009\u200aservices\u2009\u200arendered\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod,\u2009\u200apast\u2009\u200a
\nservice\u2009\u200acosts\u2009\u200a(plan\u2009\u200aamendment)\u2009\u200aand\u2009\u200anet\u2009\u200ainterest\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200aas\u2009\u200aan\u2009\u200aexpense\u2009\u200aimmediately.
\nThe\u2009\u200aamount\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200aof\u2009\u200afinancial\u2009\u200a
\nposition\u2009\u200aconsists\u2009\u200aof\u2009\u200athe\u2009\u200apresent\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200adefined\u2009\u200a
\nbenefit\u2009\u200aplans\u2019\u2009\u200apension\u2009\u200aobligations.\u2009\u200aThis\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200a
\nadjusted\u2009\u200afor\u2009\u200aactuarial\u2009\u200agains\u2009\u200aand\u2009\u200alosses,\u2009\u200aminus\u2009\u200athe\u2009\u200afair\u2009\u200a
\nvalue\u2009\u200aof\u2009\u200aplan\u2009\u200aassets.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.20. Revenue recognition
\nThe\u2009\u200a Group\u2019s\u2009\u200a revenues\u2009\u200a derive\u2009\u200a from\u2009\u200a the\u2009\u200a performance\u2009\u200a
\nobligation\u2009\u200a to\u2009\u200a transfer\u2009\u200a the\u2009\u200a control\u2009\u200a of\u2009\u200a products\u2009\u200a under\u2009\u200a
\narrangements.\u2009\u200a According\u2009\u200a to\u2009\u200a these\u2009\u200a arrangements,\u2009\u200a
\nthe\u2009\u200a transfer\u2009\u200a of\u2009\u200a control\u2009\u200a and\u2009\u200a the\u2009\u200a fulfilment\u2009\u200a of\u2009\u200a the\u2009\u200a
\nperformance\u2009\u200aobligation\u2009\u200aoccur\u2009\u200aat\u2009\u200athe\u2009\u200asame\u2009\u200atime.
\nThe\u2009\u200a point\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a by\u2009\u200a the\u2009\u200a customer\u2009\u200a
\ndepends\u2009\u200a on\u2009\u200a the\u2009\u200a moment\u2009\u200a when\u2009\u200a the\u2009\u200a goods\u2009\u200a are\u2009\u200a made\u2009\u200a
\navailable\u2009\u200a to\u2009\u200a the\u2009\u200a carrier\u2009\u200a or\u2009\u200a when\u2009\u200a the\u2009\u200a buyer\u2009\u200a takes\u2009\u200a
\npossession\u2009\u200a of\u2009\u200a the\u2009\u200a goods.\u2009\u200a This\u2009\u200a also\u2009\u200a depends\u2009\u200a on\u2009\u200a the\u2009\u200a
\ndelivery\u2009\u200a conditions.\u2009\u200a With\u2009\u200a regards\u2009\u200a to\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nactivities,\u2009\u200athe\u2009\u200arecognition\u2009\u200acriteria\u2009\u200aare\u2009\u200agenerally\u2009\u200amet:
\n(a)\u2009\u200afor\u2009\u200aexport\u2009\u200asales,\u2009\u200awhere\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200atransfer\u2009\u200aof\u2009\u200a
\ndeed\u2009\u200ais\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aincoterms;
\n(b)\u2009\u200a for\u2009\u200a local\u2009\u200a sales,\u2009\u200a depending\u2009\u200a on\u2009\u200a the\u2009\u200a delivery\u2009\u200a
\nconditions,\u2009\u200aeither\u2009\u200awhen\u2009\u200athe\u2009\u200agoods\u2009\u200aleave\u2009\u200athe\u2009\u200apremises\u2009\u200a
\nor\u2009\u200awhen\u2009\u200athe\u2009\u200acustomer\u2009\u200atakes\u2009\u200apossession\u2009\u200aof\u2009\u200athe\u2009\u200agoods.
\nThis\u2009\u200ais\u2009\u200athe\u2009\u200amoment\u2009\u200awhen\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a fulfilled\u2009\u200a its\u2009\u200a
\nperformance\u2009\u200aobligations.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\nRevenues\u2009\u200aare\u2009\u200a valued\u2009\u200a at\u2009\u200a the\u2009\u200a transaction\u2009\u200a price\u2009\u200aof\u2009\u200a the\u2009\u200a
\nconsideration\u2009\u200a received\u2009\u200a or\u2009\u200a receivable,\u2009\u200a to\u2009\u200a which\u2009\u200a the\u2009\u200a
\ncompany\u2009\u200aexpects\u2009\u200ato\u2009\u200abe\u2009\u200aentitled.
\nThe\u2009\u200a selling\u2009\u200a price\u2009\u200a is\u2009\u200a determined\u2009\u200a at\u2009\u200a the\u2009\u200a market\u2009\u200a price\u2009\u200a
\nand,\u2009\u200a in\u2009\u200a a\u2009\u200a few\u2009\u200a cases,\u2009\u200a is\u2009\u200a contractually\u2009\u200a determined\u2009\u200a on\u2009\u200a
\na\u2009\u200a provisional\u2009\u200a basis\u2009\u200a using\u2009\u200a a\u2009\u200a reliable\u2009\u200a estimate.\u2009\u200a In\u2009\u200a the\u2009\u200a
\nlatter\u2009\u200a case,\u2009\u200a price\u2009\u200a adjustments\u2009\u200a can\u2009\u200a then\u2009\u200a take\u2009\u200a place\u2009\u200a
\ndepending\u2009\u200aon\u2009\u200athe\u2009\u200amovements\u2009\u200abetween\u2009\u200athe\u2009\u200areference\u2009\u200a
\nprice\u2009\u200aand\u2009\u200athe\u2009\u200afinal\u2009\u200aprice,\u2009\u200aas\u2009\u200arecognised.
\nThe\u2009\u200a Group\u2009\u200a considers\u2009\u200a itself\u2009\u200a to\u2009\u200a be\u2009\u200a the\u2009\u200a principal\u2009\u200a in\u2009\u200a its\u2009\u200a
\nrevenue\u2009\u200aarrangements,\u2009\u200abecause\u2009\u200ait\u2009\u200acontrols\u2009\u200athe\u2009\u200agoods\u2009\u200a
\nsold\u2009\u200abefore\u2009\u200atransferring\u2009\u200athem\u2009\u200ato\u2009\u200athe\u2009\u200acustomers.
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a revenue\u2009\u200a from\u2009\u200a the\u2009\u200a major\u2009\u200a
\nGroup\u2009\u200a customer\u2009\u200a accounted\u2009\u200a for\u2009\u200a approximately\u2009\u200a
\nEUR\u2009\u200a257.2\u2009\u200amillion\u2009\u200a(2023:\u2009\u200a EUR\u2009\u200a197.8\u2009\u200a million)\u2009\u200aof\u2009\u200atotal\u2009\u200a
\nGroup revenue.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.21. Taxes
\nCurrent\u2009\u200atax\u2009\u200ais\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200atax\u2009\u200apayable\u2009\u200aor\u2009\u200arecoverable\u2009\u200a
\non\u2009\u200athe\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss\u2009\u200aof\u2009\u200aa\u2009\u200afinancial\u2009\u200ayear.
\nTemporary\u2009\u200a differences\u2009\u200a between\u2009\u200a the\u2009\u200a book\u2009\u200a values\u2009\u200a of\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200abases\u2009\u200agive\u2009\u200arise\u2009\u200ato\u2009\u200a
\nthe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200adeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates.\u2009\u200a
\nThe\u2009\u200a application\u2009\u200a of\u2009\u200a the\u2009\u200a latter\u2009\u200a is\u2009\u200a provided\u2009\u200a for\u2009\u200a when\u2009\u200a
\nreversing\u2009\u200a the\u2009\u200a temporary\u2009\u200a differences,\u2009\u200a as\u2009\u200a adopted\u2009\u200a on\u2009\u200a
\nthe\u2009\u200aclosing\u2009\u200adate.
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200a except\u2009\u200a when\u2009\u200a the\u2009\u200a deferred\u2009\u200a tax\u2009\u200a is\u2009\u200a
\ngenerated:
\n - by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n - by\u2009\u200a the\u2009\u200a initial\u2009\u200a recognition\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a or\u2009\u200a liability\u2009\u200a
\nin\u2009\u200a a\u2009\u200a transaction\u2009\u200a which\u2009\u200a is\u2009\u200a not\u2009\u200a acquired\u2009\u200a through\u2009\u200a a\u2009\u200a
\nbusiness\u2009\u200a combination.\u2009\u200a It\u2009\u200a does\u2009\u200a not\u2009\u200a affect\u2009\u200a neither\u2009\u200a
\nthe\u2009\u200a accounting\u2009\u200a profit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a
\nloss),\u2009\u200aand\u2009\u200adoes\u2009\u200a not\u2009\u200a give\u2009\u200a rise\u2009\u200a to\u2009\u200aequal\u2009\u200ataxable\u2009\u200aand\u2009\u200a
\ndeductible\u2009\u200atemporary\u2009\u200adifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200a
\ntransaction.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a liability\u2009\u200a is\u2009\u200a recognised\u2009\u200a for\u2009\u200a all\u2009\u200a taxable\u2009\u200a
\ntemporary\u2009\u200a differences\u2009\u200a related\u2009\u200a to\u2009\u200a investments\u2009\u200a in\u2009\u200a
\nsubsidiaries\u2009\u200aand\u2009\u200aassociates,\u2009\u200aunless\u2009\u200athe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200a temporary\u2009\u200a difference\u2009\u200a will\u2009\u200a be\u2009\u200a reversed\u2009\u200a can\u2009\u200a be\u2009\u200a
\ncontrolled\u2009\u200aand\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200abe\u2009\u200areversed\u2009\u200ain\u2009\u200athe\u2009\u200a
\nforeseeable\u2009\u200afuture.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a asset\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a carry\u2009\u200a
\nforward\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a and\u2009\u200a tax\u2009\u200a credits,\u2009\u200a so\u2009\u200a that\u2009\u200a
\nfuture\u2009\u200a taxable\u2009\u200a profits,\u2009\u200a on\u2009\u200a which\u2009\u200a these\u2009\u200a unused\u2009\u200a tax\u2009\u200a
\nlosses\u2009\u200aand\u2009\u200atax\u2009\u200acredits\u2009\u200acan\u2009\u200abe\u2009\u200a charged,\u2009\u200awill\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.
\nDeferred\u2009\u200a tax\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement\u2009\u200a
\nunless\u2009\u200a it\u2009\u200a relates\u2009\u200a to\u2009\u200a items\u2009\u200a that\u2009\u200a have\u2009\u200a been\u2009\u200a directly\u2009\u200a
\nrecognised,\u2009\u200aeither\u2009\u200ain\u2009\u200aequity\u2009\u200aor\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.22. Segment information
\nIFRS\u2009\u200a 8\u2009\u200a \u2013\u2009\u200a Operating\u2009\u200a Segments\u2009\u200a requires\u2009\u200a operating\u2009\u200a
\nsegments\u2009\u200a to\u2009\u200a be\u2009\u200a identified\u2009\u200a based\u2009\u200a on\u2009\u200a an\u2009\u200a internal\u2009\u200a
\nreporting.\u2009\u200aThis\u2009\u200a internal\u2009\u200a reporting\u2009\u200a is\u2009\u200a analysed\u2009\u200a by\u2009\u200a the\u2009\u200a
\nentity\u2019s\u2009\u200a chief\u2009\u200a operating\u2009\u200a decision-maker,\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a
\nassess\u2009\u200aperformance\u2009\u200a and\u2009\u200amake\u2009\u200aresource\u2009\u200adecisions\u2009\u200a for\u2009\u200a
\nthe\u2009\u200asegments.\u2009\u200a
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a these\u2009\u200a operational\u2009\u200a sectors\u2009\u200a
\noriginates\u2009\u200a from\u2009\u200a the\u2009\u200a information\u2009\u200a that\u2009\u200a is\u2009\u200a analysed\u2009\u200a by\u2009\u200a
\nthe\u2009\u200a management.\u2009\u200a This\u2009\u200a information\u2009\u200a is\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a
\ngeographic\u2009\u200a distribution\u2009\u200a of\u2009\u200a political\u2009\u200a and\u2009\u200a economic\u2009\u200a
\nrisks.
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.23. Use of estimates
\nFor\u2009\u200a the\u2009\u200a preparation\u2009\u200a of\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200a in\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nManagement\u2009\u200a has\u2009\u200a made\u2009\u200a use\u2009\u200a of\u2009\u200a its\u2009\u200a best\u2009\u200a estimates\u2009\u200a to\u2009\u200a
\nmake\u2009\u200a assumptions\u2009\u200a on\u2009\u200a the\u2009\u200a following\u2009\u200a aspects,\u2009\u200a and\u2009\u200a
\nto\u2009\u200a what\u2009\u200a extent\u2009\u200a they\u2009\u200a were\u2009\u200a affected:\u2009\u200a the\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities,\u2009\u200a information\u2009\u200a on\u2009\u200a
\nassets\u2009\u200a and\u2009\u200a liabilities,\u2009\u200a contingent\u2009\u200a liabilities\u2009\u200a and\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200a amount\u2009\u200a of\u2009\u200a income\u2009\u200a and\u2009\u200a expenses\u2009\u200a recorded\u2009\u200a
\nduring\u2009\u200a the\u2009\u200a period.\u2009\u200a Depending\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a
\nthese\u2009\u200aassumptions\u2009\u200aor\u2009\u200adifferent\u2009\u200aeconomic\u2009\u200aconditions,\u2009\u200a
\nthe\u2009\u200a amount\u2009\u200a that\u2009\u200a will\u2009\u200a appear\u2009\u200a in\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a future\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a may\u2009\u200a differ\u2009\u200a from\u2009\u200a
\ncurrent\u2009\u200a estimates.\u2009\u200a Material\u2009\u200a accounting\u2009\u200a policies,\u2009\u200a for\u2009\u200a
\nwhich\u2009\u200athe\u2009\u200aGroup\u2009\u200ahas\u2009\u200amade\u2009\u200aestimates,\u2009\u200amainly\u2009\u200aconcern\u2009\u200a
\nthe\u2009\u200a application\u2009\u200a of\u2009\u200a IAS\u2009\u200a 19\u2009\u200a -\u2009\u200a Employee\u2009\u200a Benefits\u2009\u200a (Note\u2009\u200a
\n21),\u2009\u200aIAS\u2009\u200a41\u2009\u200a-\u2009\u200aAgriculture\u2009\u200aand\u2009\u200aIAS\u2009\u200a2\u2009\u200a-\u2009\u200aInventories\u2009\u200a(Notes\u2009\u200a
\n6\u2009\u200a and\u2009\u200a 15),\u2009\u200a IAS\u2009\u200a 16\u2009\u200a -\u2009\u200a Property,\u2009\u200a Plant\u2009\u200a and\u2009\u200a Equipment\u2009\u200a
\n(Note\u2009\u200a5),\u2009\u200aIAS\u2009\u200a36\u2009\u200a-\u2009\u200aImpairment\u2009\u200aof\u2009\u200aAssets\u2009\u200a(Notes\u2009\u200a5,\u2009\u200a6\u2009\u200aand\u2009\u200a
\n8),\u2009\u200aIFRS\u2009\u200a9\u2009\u200a-\u2009\u200aFinancial\u2009\u200aInstruments\u2009\u200a(Note\u2009\u200a24)\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n16\u2009\u200a\u2013\u2009\u200aLeases\u2009\u200a(Note\u2009\u200a3).
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a observable\u2009\u200a data\u2009\u200a within\u2009\u200a the\u2009\u200a scope\u2009\u200a
\nof\u2009\u200a IFRS\u2009\u200a 13\u2009\u200a \u2013\u2009\u200a Fair\u2009\u200a Value\u2009\u200a Measurement,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nmakes\u2009\u200ause\u2009\u200aof\u2009\u200aa\u2009\u200a model\u2009\u200a that\u2009\u200a was\u2009\u200a developed\u2009\u200a to\u2009\u200a assess\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200a of\u2009\u200a agricultural\u2009\u200a production,\u2009\u200a using\u2009\u200a local\u2009\u200a
\nproduction\u2009\u200acosts\u2009\u200aand\u2009\u200aconditions,\u2009\u200aand\u2009\u200alocal\u2009\u200asales\u2009\u200a(Refer\u2009\u200a
\nto\u2009\u200aNote\u2009\u200a1.11).
\nThis\u2009\u200a method\u2009\u200a is\u2009\u200a inherently\u2009\u200a more\u2009\u200a volatile\u2009\u200a than\u2009\u200a
\nassessment\u2009\u200aat\u2009\u200ahistorical\u2009\u200acost.
\nDue\u2009\u200a to\u2009\u200a the\u2009\u200a geopolitical\u2009\u200a tensions,\u2009\u200a since\u2009\u200a 2022,\u2009\u200a there\u2009\u200a
\nhas\u2009\u200a been\u2009\u200a a\u2009\u200a significant\u2009\u200a increase\u2009\u200a in\u2009\u200a volatility\u2009\u200a on\u2009\u200a the\u2009\u200a
\nsecurities\u2009\u200a and\u2009\u200a currency\u2009\u200a markets.\u2009\u200a The\u2009\u200a conflicts\u2009\u200a have\u2009\u200a
\nhad\u2009\u200aa\u2009\u200asignificant\u2009\u200aimpact\u2009\u200aon\u2009\u200athe\u2009\u200afinancial\u2009\u200amarkets,\u2009\u200awith\u2009\u200a
\nmany\u2009\u200a investors\u2009\u200a concerned\u2009\u200a about\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a further\u2009\u200a
\nescalation\u2009\u200aand\u2009\u200athe\u2009\u200aensuing\u2009\u200aimpact\u2009\u200aon\u2009\u200aglobal\u2009\u200atrade\u2009\u200aand\u2009\u200a
\neconomic\u2009\u200agrowth.
\nAlthough\u2009\u200a the\u2009\u200a aforementioned\u2009\u200a aspects\u2009\u200a have\u2009\u200a not\u2009\u200a
\nsignificantly\u2009\u200a impacted\u2009\u200a the\u2009\u200a company\u2019s\u2009\u200a operations\u2009\u200a nor\u2009\u200a
\nperformance\u2009\u200a and\u2009\u200a going\u2009\u200a concern\u2009\u200a during\u2009\u200a 2024,\u2009\u200a the\u2009\u200a
\nBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200acontinues\u2009\u200ato\u2009\u200amonitor\u2009\u200athe\u2009\u200aevolving\u2009\u200a
\nsituation\u2009\u200a and\u2009\u200a its\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a company\u2019s\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200aresults.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.24. Non-Current Assets held for sale
\nNon-current\u2009\u200aassets\u2009\u200a(or\u2009\u200adisposal\u2009\u200agroups)\u2009\u200aare\u2009\u200aclassified\u2009\u200a
\nas\u2009\u200a assets\u2009\u200a that\u2009\u200a are\u2009\u200a held\u2009\u200a for\u2009\u200a sale\u2009\u200a when\u2009\u200a their\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200ais\u2009\u200ato\u2009\u200abe\u2009\u200arecovered\u2009\u200aprincipally\u2009\u200athrough\u2009\u200aa\u2009\u200asale\u2009\u200a
\ntransaction\u2009\u200a and\u2009\u200a when\u2009\u200a a\u2009\u200a sale\u2009\u200a is\u2009\u200a considered\u2009\u200a highly\u2009\u200a
\nprobable.\u2009\u200a If\u2009\u200a their\u2009\u200a carrying\u2009\u200a amount\u2009\u200a is\u2009\u200a recovered\u2009\u200a
\nprincipally\u2009\u200a through\u2009\u200a a\u2009\u200a sale\u2009\u200a transaction\u2009\u200a rather\u2009\u200a than\u2009\u200a
\nthrough\u2009\u200acontinuing\u2009\u200ause,\u2009\u200athese\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200athe\u2009\u200a
\nlowest\u2009\u200aof\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aand\u2009\u200afair\u2009\u200avalue,\u2009\u200aless\u2009\u200athe\u2009\u200a
\ncosts\u2009\u200aof\u2009\u200adisposal.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n1.25. Hyperinflation
\nG
\nThe accounts of entities whose economies are
\nin\u2009\u200a hyperinflation\u2009\u200a are\u2009\u200a translated\u2009\u200a in\u2009\u200a accordance\u2009\u200a
\nwith\u2009\u200a the\u2009\u200a standard\u2009\u200a IAS\u2009\u200a 29\u2009\u200a \u2013\u2009\u200a Financial\u2009\u200a reporting\u2009\u200a in\u2009\u200a
\nhyperinflationary\u2009\u200a economies.\u2009\u200a Monetary\u2009\u200a items\u2009\u200a in\u2009\u200a the\u2009\u200a
\nbalance\u2009\u200asheet\u2009\u200a are\u2009\u200a not\u2009\u200a restated,\u2009\u200aas\u2009\u200a they\u2009\u200a are\u2009\u200a already\u2009\u200a
\nexpressed\u2009\u200a in\u2009\u200a the\u2009\u200a measuring\u2009\u200a unit\u2009\u200a current\u2009\u200a at\u2009\u200a the\u2009\u200a
\nend\u2009\u200a of\u2009\u200a the\u2009\u200a reporting\u2009\u200a period,\u2009\u200a unlike\u2009\u200a non-monetary\u2009\u200a
\nitems,\u2009\u200awhich\u2009\u200aare\u2009\u200arestated\u2009\u200ain\u2009\u200aterms\u2009\u200aof\u2009\u200athe\u2009\u200ameasuring\u2009\u200a
\nunit\u2009\u200a current\u2009\u200a at\u2009\u200a the\u2009\u200a end\u2009\u200a of\u2009\u200a the\u2009\u200a reporting\u2009\u200a period.\u2009\u200a
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IAS\u2009\u200a 21\u2009\u200a \u2013\u2009\u200a Foreign\u2009\u200a exchange,\u2009\u200a as\u2009\u200a
\ncomparative\u2009\u200aamounts\u2009\u200aare\u2009\u200atranslated\u2009\u200ainto\u2009\u200athe\u2009\u200acurrency\u2009\u200a
\nof\u2009\u200aa\u2009\u200anon-hyperinflationary\u2009\u200aeconomy,\u2009\u200athey\u2009\u200ado\u2009\u200anot\u2009\u200aneed\u2009\u200a
\nto\u2009\u200abe\u2009\u200arestated.
\nSierra Leone
\nSince\u2009\u200a October\u2009\u200a 2023,\u2009\u200a Sierra\u2009\u200a Leone\u2009\u200a is\u2009\u200a considered\u2009\u200a
\nhyperinflationary.\u2009\u200aIAS\u2009\u200a29\u2009\u200ais\u2009\u200aapplicable\u2009\u200ato\u2009\u200aentities\u2009\u200awhose\u2009\u200a
\nfunctional\u2009\u200acurrency\u2009\u200ais\u2009\u200athe\u2009\u200aLeone\u2009\u200aof\u2009\u200aSierra\u2009\u200aLeone\u2009\u200a(SLL).\u2009\u200a
\nThe\u2009\u200afunctional\u2009\u200a currency\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiary\u2009\u200a located\u2009\u200ain\u2009\u200a
\nSierra\u2009\u200a Leone\u2009\u200a is\u2009\u200a the\u2009\u200a US\u2009\u200a dollar.\u2009\u200a Consequently,\u2009\u200a IAS\u2009\u200a 29\u2009\u200a
\nhas\u2009\u200a no\u2009\u200a incidence\u2009\u200a on\u2009\u200a the\u2009\u200a Group\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nin Sierra Leone.
\nGhana
\nSince\u2009\u200a October\u2009\u200a 2023,\u2009\u200a Ghana\u2009\u200a is\u2009\u200a considered\u2009\u200a
\nhyperinflationary.\u2009\u200aIAS\u2009\u200a29\u2009\u200ais\u2009\u200aapplicable\u2009\u200ato\u2009\u200aentities\u2009\u200awhose\u2009\u200a
\nfunctional\u2009\u200acurrency\u2009\u200ais\u2009\u200athe\u2009\u200aGhanaian\u2009\u200aCedi\u2009\u200a(GHS).\u2009\u200aThe\u2009\u200a
\nfunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiary\u2009\u200alocated\u2009\u200ain\u2009\u200aGhana\u2009\u200a
\nis\u2009\u200a the\u2009\u200a Ghanaian\u2009\u200a Cedi.\u2009\u200a Consequently,\u2009\u200a non-monetary\u2009\u200a
\nitems\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiary\u2009\u200a located\u2009\u200a in\u2009\u200a Ghana\u2009\u200a have\u2009\u200a been\u2009\u200a
\nrestated\u2009\u200a in\u2009\u200a terms\u2009\u200a of\u2009\u200a the\u2009\u200a measuring\u2009\u200a unit\u2009\u200a current\u2009\u200a at\u2009\u200a
\nthe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a reporting\u2009\u200aperiod\u2009\u200a(refer\u2009\u200ato\u2009\u200aNotes\u2009\u200a 3,\u2009\u200a5\u2009\u200a
\nand\u2009\u200a 6),\u2009\u200a corresponding\u2009\u200a to\u2009\u200a the\u2009\u200a Ghana\u2009\u200a Consumer\u2009\u200a Price\u2009\u200a
\nIndex\u2009\u200a (CPI),\u2009\u200a provided\u2009\u200a by\u2009\u200a the\u2009\u200a Government\u2009\u200a of\u2009\u200a Ghana\u2009\u200a
\nStatistical\u2009\u200aService.
\n1.26. Climate effect
\nThe\u2009\u200aGroup\u2009\u200aconsidered\u2009\u200athe\u2009\u200apotential\u2009\u200aimpact\u2009\u200aof\u2009\u200aclimate\u2009\u200a
\nchange,\u2009\u200a which\u2009\u200a may\u2009\u200a affect\u2009\u200a positively\u2009\u200a or\u2009\u200a negatively\u2009\u200a
\nthe\u2009\u200a Group\u2019s\u2009\u200abiological\u2009\u200a assets,\u2009\u200a and\u2009\u200a thus\u2009\u200a the\u2009\u200a financial\u2009\u200a
\nperformance\u2009\u200a of\u2009\u200a the\u2009\u200a Group.\u2009\u200a Among\u2009\u200a climate\u2009\u200a factors,\u2009\u200a
\nthe\u2009\u200adistribution\u2009\u200aof\u2009\u200arainfall\u2009\u200aand\u2009\u200asunshine\u2009\u200aare\u2009\u200athe\u2009\u200amost\u2009\u200a
\nimportant ones.
\nThe\u2009\u200aGroup\u2009\u200aconsidered\u2009\u200aclimatic\u2009\u200aevents\u2009\u200asuch\u2009\u200aas\u2009\u200asevere\u2009\u200a
\nwind\u2009\u200aor\u2009\u200afires\u2009\u200ain\u2009\u200athe\u2009\u200avaluation\u2009\u200aof\u2009\u200athe\u2009\u200abiological\u2009\u200aassets.\u2009\u200a
\nHowever,\u2009\u200a given\u2009\u200a current\u2009\u200a knowledge,\u2009\u200a distinguishing\u2009\u200a
\nthe\u2009\u200aimpact\u2009\u200a of\u2009\u200a natural\u2009\u200a climate\u2009\u200a changes\u2009\u200a from\u2009\u200aclimate\u2009\u200a
\nimpact\u2009\u200acaused\u2009\u200aby\u2009\u200aanthropic\u2009\u200aactivity\u2009\u200aremains\u2009\u200adifficult.
\nThe\u2009\u200a Management\u2009\u200a Board\u2009\u200a considered\u2009\u200a various\u2009\u200a
\ndocumentation\u2009\u200ain\u2009\u200aits\u2009\u200aassessment\u2009\u200aof\u2009\u200athe\u2009\u200aimpact,\u2009\u200asuch\u2009\u200a
\nas\u2009\u200athe\u2009\u200alast\u2009\u200aIntergovernmental\u2009\u200aPanel\u2009\u200aon\u2009\u200aClimate\u2009\u200aChange\u2009\u200a
\n(IPCC)\u2009\u200a reports\u2009\u200a but\u2009\u200a also\u2009\u200a the\u2009\u200a data\u2009\u200a coming\u2009\u200a from\u2009\u200a the\u2009\u200a
\nagronomic\u2009\u200a departments\u2009\u200a which\u2009\u200a reflect\u2009\u200a the\u2009\u200a potential\u2009\u200a
\neffect\u2009\u200aof\u2009\u200aclimate\u2009\u200achange\u2009\u200aover\u2009\u200athe\u2009\u200apast\u2009\u200ayears.\u2009\u200aBudgets\u2009\u200a
\nare\u2009\u200aadjusted\u2009\u200ato\u2009\u200aintegrate\u2009\u200athe\u2009\u200aoperational\u2009\u200aneeds\u2009\u200athat\u2009\u200a
\nmay\u2009\u200aresult\u2009\u200aof\u2009\u200athe\u2009\u200aimpact\u2009\u200aof\u2009\u200athose\u2009\u200achanges\u2009\u200aand\u2009\u200athe\u2009\u200avalue\u2009\u200a
\nin\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200abiological\u2009\u200aassets\u2009\u200ais\u2009\u200aaligned\u2009\u200aconsequently\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n
\n(Note\u2009\u200a1.13\u2009\u200aand\u2009\u200aNote\u2009\u200a8).\u2009\u200aFrom\u2009\u200aa\u2009\u200asocial\u2009\u200astand\u2009\u200apoint,\u2009\u200athe\u2009\u200a
\neffect\u2009\u200aof\u2009\u200aclimate\u2009\u200achange\u2009\u200aare\u2009\u200aintegrated\u2009\u200athrough\u2009\u200athe\u2009\u200a
\nregular\u2009\u200aupdates\u2009\u200aof\u2009\u200athe\u2009\u200adata\u2009\u200aused\u2009\u200afor\u2009\u200athe\u2009\u200acalculation\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aemployee\u2009\u200abenefit\u2009\u200aprovision\u2009\u200a(Note\u2009\u200a21).
\nThe\u2009\u200aManagement\u2009\u200aBoard\u2009\u200awill\u2009\u200acontinue\u2009\u200ato\u2009\u200aconsider\u2009\u200athe\u2009\u200a
\npotential\u2009\u200aimpact\u2009\u200aof\u2009\u200aclimate\u2009\u200achange\u2009\u200ain\u2009\u200aits\u2009\u200aassessments,\u2009\u200a
\nand\u2009\u200awill\u2009\u200aintegrate\u2009\u200aany\u2009\u200anew\u2009\u200apotential\u2009\u200aimpact\u2009\u200athat\u2009\u200acould\u2009\u200a
\nlead\u2009\u200a to\u2009\u200a a\u2009\u200a material\u2009\u200a change\u2009\u200a in\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a financial\u2009\u200a
\nstatements.
\n\n1.27. Environmental, Social and Governance
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200adescribed\u2009\u200aits\u2009\u200aambitions\u2009\u200aand\u2009\u200aobjectives\u2009\u200a
\nin\u2009\u200a terms\u2009\u200a of\u2009\u200a environment,\u2009\u200a social\u2009\u200a responsibilities\u2009\u200a and\u2009\u200a
\ngovernance\u2009\u200a in\u2009\u200a a\u2009\u200a separate\u2009\u200a Sustainability\u2009\u200a Report\u2009\u200a that\u2009\u200a
\ncan\u2009\u200abe\u2009\u200aaccessed\u2009\u200aon\u2009\u200aSocfinaf\u2009\u200awebsite.
\nManagement\u2009\u200ahas\u2009\u200aperformed\u2009\u200aa\u2009\u200apreliminary\u2009\u200aassessment\u2009\u200a
\nto\u2009\u200ameasure\u2009\u200athe\u2009\u200afinancial\u2009\u200aimpacts\u2009\u200aof\u2009\u200athose\u2009\u200aobjectives\u2009\u200a
\non\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements.\u2009\u200a Based\u2009\u200a on\u2009\u200a
\nthis\u2009\u200a assessment,\u2009\u200a Management\u2009\u200a was\u2009\u200a able\u2009\u200a to\u2009\u200a conclude\u2009\u200a
\nthat\u2009\u200a most\u2009\u200a of\u2009\u200a the\u2009\u200a commitments\u2009\u200a described\u2009\u200a in\u2009\u200a the\u2009\u200a
\nSustainability\u2009\u200aReport\u2009\u200ahave\u2009\u200aalready\u2009\u200abeen\u2009\u200aincorporated\u2009\u200a
\nin\u2009\u200a the\u2009\u200a budgets\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiaries\u2009\u200a of\u2009\u200a Group.\u2009\u200a Those\u2009\u200a
\nbudgets\u2009\u200a are\u2009\u200a mainly\u2009\u200a used\u2009\u200a for\u2009\u200a the\u2009\u200a determination\u2009\u200a of\u2009\u200a
\ninternal\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment\u2009\u200abut\u2009\u200aalso\u2009\u200aas\u2009\u200aa\u2009\u200abasis\u2009\u200afor\u2009\u200a
\nthe\u2009\u200adetermination\u2009\u200aof\u2009\u200athe\u2009\u200aexpected\u2009\u200agrowth\u2009\u200arates\u2009\u200aof\u2009\u200athe\u2009\u200a
\ncompanies.\u2009\u200aA\u2009\u200afurther\u2009\u200adescription\u2009\u200afor\u2009\u200athe\u2009\u200aassessment\u2009\u200aof\u2009\u200a
\nimpairment\u2009\u200aindicators\u2009\u200ais\u2009\u200aprovided\u2009\u200ain\u2009\u200aNotes\u2009\u200a1.13\u2009\u200aand\u2009\u200a8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
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\n
\n\n
1.1. Overview
\n
\n
\n
Socfinaf\u2009\u200a S.A.\u2009\u200a (the\u2009\u200a \u201cCompany\u201d)\u2009\u200a was\u2009\u200a incorporated\u2009\u200a
\n
on\u2009\u200a 22\u2009\u200a October\u2009\u200a 1961.\u2009\u200a Its\u2009\u200a corporate\u2009\u200a purpose\u2009\u200a qualifies\u2009\u200a
\n
it\u2009\u200a as\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a \u201csoparfi\u201d
\n
G
\n
\u2009\u200a (terms\u2009\u200a having\u2009\u200a
\n
a
\n
G
\n
\u2009\u200aare\u2009\u200a explained\u2009\u200a part\u2009\u200a \u201cGlossary\u201d\u2009\u200a at\u2009\u200athe\u2009\u200a end\u2009\u200a of\u2009\u200a the\u2009\u200a
\n
annual\u2009\u200a report)\u2009\u200a since\u2009\u200a the\u2009\u200aAnnual\u2009\u200a General\u2009\u200a Meeting\u2009\u200a of\u2009\u200a
\n
10\u2009\u200aJanuary\u2009\u200a2011.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200ais\u2009\u200aestablished\u2009\u200a
\n
at\u2009\u200a4,\u2009\u200aavenue\u2009\u200aGuillaume,\u2009\u200aL-1650\u2009\u200ain\u2009\u200aLuxembourg.
\n\n
The\u2009\u200amain\u2009\u200aactivity\u2009\u200aof\u2009\u200athe\u2009\u200aCompany\u2009\u200aand\u2009\u200aits\u2009\u200asubsidiaries\u2009\u200a
\n
(the\u2009\u200a \u201cGroup\u201d)\u2009\u200a is\u2009\u200a the\u2009\u200a management\u2009\u200a of\u2009\u200a a\u2009\u200a portfolio\u2009\u200a of\u2009\u200a
\n
holdings\u2009\u200a that\u2009\u200a mainly\u2009\u200a focus\u2009\u200a on\u2009\u200a the\u2009\u200a exploitation\u2009\u200a of\u2009\u200a
\n
tropical\u2009\u200aoil\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200aplantations\u2009\u200ain\u2009\u200aAfrica.
\n
\n\n\n\n\n\n\n\n\n
Socfinaf\u2009\u200a is\u2009\u200a controlled\u2009\u200a by\u2009\u200a
\n\n
Soci\u00e9t\u00e9\u2009\u200a Financi\u00e8re\u2009\u200a des\u2009\u200a
\n
Caoutchoucs
\n\n\n\n\n\n\n\n\n\n\n\n\n
,\u2009\u200a abbreviated\u2009\u200a as\u2009\u200a \u201cSocfin\u201d\u2009\u200a which\u2009\u200a is\u2009\u200a the\u2009\u200a
\n
largest\u2009\u200aentity\u2009\u200athat\u2009\u200aconsolidates.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200a
\n
of\u2009\u200a the\u2009\u200a latter\u2009\u200a company\u2009\u200a is\u2009\u200a also\u2009\u200a located\u2009\u200a at\u2009\u200a 4,\u2009\u200a avenue\u2009\u200a
\n
Guillaume,\u2009\u200aL-1650\u2009\u200ain\u2009\u200aLuxembourg.\u2009\u200a
\n
The\u2009\u200a Company\u2009\u200a is\u2009\u200a listed\u2009\u200a on\u2009\u200a the\u2009\u200a Luxembourg\u2009\u200a Stock\u2009\u200a
\n
Exchange\u2009\u200a under\u2009\u200a ISIN\u2009\u200a code:\u2009\u200a LU0056569402\u2009\u200a and\u2009\u200a is\u2009\u200a
\n
registered\u2009\u200a in\u2009\u200a the\u2009\u200a commercial\u2009\u200a register\u2009\u200a under\u2009\u200a the\u2009\u200a
\n
number B6225.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
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\nprepared\u2009\u200aon\u2009\u200aa\u2009\u200agoing\u2009\u200aconcern\u2009\u200abasis\u2009\u200aand\u2009\u200ain\u2009\u200aaccordance\u2009\u200a
\nwith\u2009\u200aInternational\u2009\u200aFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200a
\nas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aUnion.\u2009\u200a
\n\nThe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a and\u2009\u200a
\nrounded\u2009\u200a to\u2009\u200a the\u2009\u200a nearest\u2009\u200a whole\u2009\u200a number,\u2009\u200a the\u2009\u200a euro\u2009\u200a
\nbeing\u2009\u200athe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a
\nSocfinaf\u2009\u200aand\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag440": {
"value": "\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a have\u2009\u200a been\u2009\u200a
\nprepared\u2009\u200aon\u2009\u200aa\u2009\u200agoing\u2009\u200aconcern\u2009\u200abasis\u2009\u200aand\u2009\u200ain\u2009\u200aaccordance\u2009\u200a
\nwith\u2009\u200aInternational\u2009\u200aFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200a
\nas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aUnion.\u2009\u200a
\n\nThe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a and\u2009\u200a
\nrounded\u2009\u200a to\u2009\u200a the\u2009\u200a nearest\u2009\u200a whole\u2009\u200a number,\u2009\u200a the\u2009\u200a euro\u2009\u200a
\nbeing\u2009\u200athe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a
\nSocfinaf\u2009\u200aand\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag384": {
"value": "\nThe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a and\u2009\u200a
\nrounded\u2009\u200a to\u2009\u200a the\u2009\u200a nearest\u2009\u200a whole\u2009\u200a number,\u2009\u200a the\u2009\u200a euro\u2009\u200a
\nbeing\u2009\u200athe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a
\nSocfinaf\u2009\u200aand\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n\n\n\nThe\u2009\u200aconsolidated\u2009\u200a financial\u2009\u200astatements\u2009\u200aare\u2009\u200a presented\u2009\u200a
\nin\u2009\u200aeuros\u2009\u200a(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag383": {
"value": "\nOn\u2009\u200a3\u2009\u200aApril\u2009\u200a2025,\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200aapproved\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"Tag385": {
"value": "\n
\n\nNew standards and amendments issued but not yet
\neffective on 1 January 2024:
\nThe\u2009\u200a Group\u2009\u200a does\u2009\u200a not\u2009\u200a expect\u2009\u200a the\u2009\u200a adoption\u2009\u200a of\u2009\u200a the\u2009\u200a
\nstandards\u2009\u200a and\u2009\u200a amendments\u2009\u200a described\u2009\u200a below\u2009\u200a to\u2009\u200a
\nhave\u2009\u200aa\u2009\u200amaterial\u2009\u200aimpact\u2009\u200a on\u2009\u200a its\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200aadoption\u2009\u200a
\nof\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n - On\u2009\u200a25\u2009\u200aAugust\u2009\u200a2023,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200ato\u2009\u200a
\nIAS\u2009\u200a21\u2009\u200a\u201cLack\u2009\u200aof\u2009\u200aExchangeability\u201d.\u2009\u200aThe\u2009\u200aamendments\u2009\u200a
\nclarify\u2009\u200a how\u2009\u200a an\u2009\u200a entity\u2009\u200a should\u2009\u200a assess\u2009\u200a whether\u2009\u200a a\u2009\u200a
\ncurrency\u2009\u200ais\u2009\u200aexchangeable,\u2009\u200ahow\u2009\u200ait\u2009\u200ashould\u2009\u200adetermine\u2009\u200a
\na\u2009\u200a spot\u2009\u200a exchange\u2009\u200a rate\u2009\u200a when\u2009\u200a exchangeability\u2009\u200a is\u2009\u200a
\nlacking,\u2009\u200a and\u2009\u200a specify\u2009\u200a information\u2009\u200a disclosures\u2009\u200a to\u2009\u200a
\nenable\u2009\u200ausers\u2009\u200aof\u2009\u200afinancial\u2009\u200astatements\u2009\u200ato\u2009\u200aunderstand\u2009\u200a
\nthe\u2009\u200aimpact\u2009\u200aof\u2009\u200aa\u2009\u200acurrency\u2009\u200anot\u2009\u200abeing\u2009\u200aexchangeable.\u2009\u200a
\nThe\u2009\u200a amendments\u2009\u200a will\u2009\u200a be\u2009\u200a applied\u2009\u200a prospectively\u2009\u200a
\nto\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2025,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\nNew IFRS standards, amendments and
\ninterpretations not yet endorsed by the European
\nUnion:
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a currently\u2009\u200a assessing\u2009\u200a the\u2009\u200a impacts\u2009\u200a the\u2009\u200a
\namendments\u2009\u200a described\u2009\u200a below\u2009\u200a will\u2009\u200a have\u2009\u200a on\u2009\u200a the\u2009\u200a
\nprimary\u2009\u200a financial\u2009\u200a statements\u2009\u200a and\u2009\u200a notes\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200astatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200a
\nadoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a
\nand\u2009\u200ainterpretations.
\n - On\u2009\u200a 9\u2009\u200a April\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a IFRS\u2009\u200a 18,\u2009\u200a which\u2009\u200a
\nreplaces\u2009\u200aIAS\u2009\u200a1\u2009\u200aPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements.\u2009\u200a
\nIFRS\u2009\u200a18\u2009\u200aintroduces:
\n - New\u2009\u200a requirements\u2009\u200a for\u2009\u200a presentation\u2009\u200a within\u2009\u200a the\u2009\u200a
\nstatement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a including\u2009\u200a specified\u2009\u200a
\ntotals\u2009\u200aand\u2009\u200asubtotals.
\n - Entities\u2009\u200a are\u2009\u200a required\u2009\u200a to\u2009\u200a classify\u2009\u200a all\u2009\u200a income\u2009\u200a
\nand\u2009\u200a expenses\u2009\u200a within\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a
\nor\u2009\u200a loss\u2009\u200a into\u2009\u200a one\u2009\u200a of\u2009\u200a five\u2009\u200a categories:\u2009\u200a operating,\u2009\u200a
\ninvesting,\u2009\u200a financing,\u2009\u200a income\u2009\u200a taxes\u2009\u200a and\u2009\u200a
\ndiscontinued\u2009\u200aoperations,\u2009\u200awhereof\u2009\u200athe\u2009\u200afirst\u2009\u200athree\u2009\u200a
\nare new.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n - Disclosure\u2009\u200aof\u2009\u200anewly\u2009\u200adefined\u2009\u200amanagement-defined\u2009\u200a
\nperformance\u2009\u200ameasures,\u2009\u200asubtotals\u2009\u200aof\u2009\u200aincome\u2009\u200a and\u2009\u200a
\nexpenses,\u2009\u200a and\u2009\u200a includes\u2009\u200a new\u2009\u200a requirements\u2009\u200a for\u2009\u200a
\naggregation\u2009\u200a and\u2009\u200a disaggregation\u2009\u200a of\u2009\u200a financial\u2009\u200a
\ninformation\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aidentified\u2009\u200a\u2018roles\u2019\u2009\u200aof\u2009\u200athe\u2009\u200a
\nprimary\u2009\u200afinancial\u2009\u200astatements\u2009\u200a(PFS)\u2009\u200aand\u2009\u200athe\u2009\u200anotes.\u2009\u200a
\nThe\u2009\u200a standard\u2009\u200a will\u2009\u200a become\u2009\u200a effective\u2009\u200a for\u2009\u200a reporting\u2009\u200a
\nperiods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2027,\u2009\u200a with\u2009\u200a
\nretrospective\u2009\u200a application\u2009\u200a and\u2009\u200a with\u2009\u200a early\u2009\u200a adoption\u2009\u200a
\npermitted.
\n - On\u2009\u200a 18\u2009\u200a July\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a the\u2009\u200a Annual\u2009\u200a
\nImprovements\u2009\u200a Volume\u2009\u200a 11\u2009\u200a of\u2009\u200a the\u2009\u200a IFRS.\u2009\u200a These\u2009\u200a
\namendments\u2009\u200ainclude\u2009\u200a clarifications,\u2009\u200asimplifications,\u2009\u200a
\ncorrections\u2009\u200a and\u2009\u200a changes\u2009\u200a that\u2009\u200a improve\u2009\u200a the\u2009\u200a
\nconsistency\u2009\u200a of\u2009\u200a several\u2009\u200a IFRS\u2009\u200a Accounting\u2009\u200a Standards.\u2009\u200a
\nThe\u2009\u200amain\u2009\u200aamendments\u2009\u200aare:
\n - IFRS\u2009\u200a 1:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a
\nbetween\u2009\u200a paragraph\u2009\u200a B6\u2009\u200a of\u2009\u200a IFRS\u2009\u200a 1\u2009\u200a and\u2009\u200a hedge\u2009\u200a
\naccounting\u2009\u200arequirements\u2009\u200ain\u2009\u200aIFRS\u2009\u200a9,
\n - IFRS\u2009\u200a 7:\u2009\u200a clarification\u2009\u200a of\u2009\u200a an\u2009\u200a inconsistency\u2009\u200a on\u2009\u200a
\nparagraph\u2009\u200a 28\u2009\u200a of\u2009\u200a IFRS\u2009\u200a 7,\u2009\u200a regarding\u2009\u200a disclosure\u2009\u200a of\u2009\u200a
\ndeferred\u2009\u200a difference\u2009\u200a between\u2009\u200a fair\u2009\u200a value\u2009\u200a and\u2009\u200a
\ntransaction price,
\n - IFRS\u2009\u200a9:\u2009\u200apotential\u2009\u200alack\u2009\u200aof\u2009\u200aclarity\u2009\u200aregarding\u2009\u200alessee\u2009\u200a
\nderecognition\u2009\u200a of\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a addressed,\u2009\u200a
\nlinked\u2009\u200ato\u2009\u200athe\u2009\u200arequirements\u2009\u200aof\u2009\u200aIFRS\u2009\u200a9\u2009\u200a(paragraph\u2009\u200a
\n2.1.(b)(ii)),
\n - IFRS\u2009\u200a10:\u2009\u200aclarification\u2009\u200aof\u2009\u200a a\u2009\u200apotential\u2009\u200aconfusion\u2009\u200a in\u2009\u200a
\nthe\u2009\u200adetermination\u2009\u200aof\u2009\u200aa\u2009\u200a\u201cde\u2009\u200afacto\u2009\u200aagent\u201d,\u2009\u200abetween\u2009\u200a
\nparagraph\u2009\u200aB73\u2009\u200aand\u2009\u200aB74\u2009\u200aof\u2009\u200aIFRS\u2009\u200a10,
\n - IAS\u2009\u200a7:\u2009\u200apotential\u2009\u200aconfusion\u2009\u200aaddressed\u2009\u200ain\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a term\u2009\u200a \u201ccost\u2009\u200a method\u201d.\u2009\u200a Paragraph\u2009\u200a 37\u2009\u200a of\u2009\u200a IAS\u2009\u200a 7\u2009\u200a
\nhas\u2009\u200abeen\u2009\u200aamended.
\nThe\u2009\u200aAnnual\u2009\u200aImprovements\u2009\u200aVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS\u2009\u200awill\u2009\u200a
\nbe\u2009\u200a effective\u2009\u200a for\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a
\non\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026,\u2009\u200a with\u2009\u200a early\u2009\u200a application\u2009\u200a
\npermitted.
\nThe\u2009\u200a Group\u2009\u200a does\u2009\u200a not\u2009\u200a expect\u2009\u200a the\u2009\u200a adoption\u2009\u200a of\u2009\u200a the\u2009\u200a
\nstandards\u2009\u200a and\u2009\u200a amendments\u2009\u200a described\u2009\u200a below\u2009\u200a to\u2009\u200a
\nhave\u2009\u200aa\u2009\u200amaterial\u2009\u200aimpact\u2009\u200a on\u2009\u200a its\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200aadoption\u2009\u200a
\nof\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n - On\u2009\u200a9\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a19\u2009\u200a-\u2009\u200aSubsidiaries\u2009\u200a
\nwithout\u2009\u200a Public\u2009\u200a Accountability:\u2009\u200a Disclosures.\u2009\u200a This\u2009\u200a
\nstandard\u2009\u200a permits\u2009\u200a eligible\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a elect\u2009\u200a to\u2009\u200a
\napply\u2009\u200areduced\u2009\u200adisclosure\u2009\u200arequirements\u2009\u200aas\u2009\u200aper\u2009\u200aIFRS\u2009\u200a
\n19\u2009\u200aand\u2009\u200acomply\u2009\u200awith\u2009\u200athe\u2009\u200arecognition,\u2009\u200ameasurement\u2009\u200a
\nand\u2009\u200apresentation\u2009\u200arequirements\u2009\u200aset\u2009\u200aout\u2009\u200ain\u2009\u200aother\u2009\u200aIFRS\u2009\u200a
\nAccounting\u2009\u200a Standards.\u2009\u200a The\u2009\u200a standard\u2009\u200a will\u2009\u200a become\u2009\u200a
\neffective\u2009\u200afor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2027,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.\u2009\u200aAs\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200aequity\u2009\u200ainstruments\u2009\u200aare\u2009\u200apublicly\u2009\u200atraded,\u2009\u200a
\nit\u2009\u200ais\u2009\u200anot\u2009\u200aeligible\u2009\u200ato\u2009\u200aelect\u2009\u200ato\u2009\u200aapply\u2009\u200aIFRS\u2009\u200a19.
\n - On\u2009\u200a 30\u2009\u200a May\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a Amendments\u2009\u200a to\u2009\u200a
\nthe\u2009\u200a Classification\u2009\u200a and\u2009\u200a Measurement\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nInstruments\u2009\u200a-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200a(the\u2009\u200a
\nAmendments).\u2009\u200a The\u2009\u200aAmendments\u2009\u200a provide\u2009\u200a guidance\u2009\u200a
\non:
\n - the\u2009\u200a classification\u2009\u200a of\u2009\u200a financial\u2009\u200a assets,\u2009\u200a including\u2009\u200a
\nEnvironment,\u2009\u200a social\u2009\u200a and\u2009\u200a Governance\u2009\u200a (ESG)\u2009\u200a
\nfeatures;
\n - the\u2009\u200a derecognition\u2009\u200a of\u2009\u200a liabilities\u2009\u200a settled\u2009\u200a through\u2009\u200a
\nelectronic\u2009\u200a payment\u2009\u200a systems.\u2009\u200a It\u2009\u200a also\u2009\u200a clarifies\u2009\u200a
\nthe\u2009\u200a treatment\u2009\u200a of\u2009\u200a non-recourse\u2009\u200a assets\u2009\u200a and\u2009\u200a
\ncontractually\u2009\u200alinked\u2009\u200ainstruments;
\n - the\u2009\u200a disclosures\u2009\u200a related\u2009\u200a to\u2009\u200a investments\u2009\u200a in\u2009\u200a
\nequity\u2009\u200a instruments\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a
\ncomprehensive\u2009\u200a income\u2009\u200a and\u2009\u200a to\u2009\u200a financial\u2009\u200a assets/
\nliabilities\u2009\u200awith\u2009\u200a contractual\u2009\u200aterms\u2009\u200athat\u2009\u200areference\u2009\u200a
\na\u2009\u200acontingent\u2009\u200aevent\u2009\u200aincluding\u2009\u200athose\u2009\u200athat\u2009\u200aare\u2009\u200aESG-
\nlinked.
\nThe\u2009\u200aamendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200awill\u2009\u200abe\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200awith\u2009\u200aearly\u2009\u200aapplication\u2009\u200apermitted.
\n - On\u2009\u200a 18\u2009\u200a December\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a Contracts\u2009\u200a
\nReferencing\u2009\u200a Nature-dependent\u2009\u200a Electricity\u2009\u200a -\u2009\u200a
\nAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7.\u2009\u200aThe\u2009\u200aAmendments\u2009\u200a
\nprovide\u2009\u200aguidance\u2009\u200aon:
\n - factors\u2009\u200a to\u2009\u200a consider\u2009\u200a when\u2009\u200a applying\u2009\u200a IFRS\u2009\u200a 9:2.4\u2009\u200a to\u2009\u200a
\ncontracts\u2009\u200ato\u2009\u200abuy\u2009\u200aand\u2009\u200atake\u2009\u200adelivery\u2009\u200aof\u2009\u200arenewable\u2009\u200a
\nelectricity\u2009\u200afor\u2009\u200awhich\u2009\u200athe\u2009\u200asource\u2009\u200aof\u2009\u200aproduction\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aelectricity\u2009\u200ais\u2009\u200anature-dependent,
\n - hedge\u2009\u200a accounting\u2009\u200a requirements,\u2009\u200a to\u2009\u200a permit\u2009\u200a
\nan\u2009\u200a entity\u2009\u200a using\u2009\u200a a\u2009\u200a contract\u2009\u200a for\u2009\u200a nature-
\ndependent\u2009\u200a renewable\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics\u2009\u200a as\u2009\u200a a\u2009\u200a hedging\u2009\u200a instrument,\u2009\u200a to\u2009\u200a
\ndesignate\u2009\u200aa\u2009\u200avariable\u2009\u200avolume\u2009\u200aof\u2009\u200aforecast\u2009\u200aelectricity\u2009\u200a
\ntransactions\u2009\u200aas\u2009\u200athe\u2009\u200ahedged\u2009\u200aitem,
\n - the\u2009\u200a amendments\u2009\u200a introduce\u2009\u200a disclosure\u2009\u200a
\nrequirements\u2009\u200a about\u2009\u200a contracts\u2009\u200a for\u2009\u200a nature-
\ndependent\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics.
\nThe\u2009\u200aamendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200awill\u2009\u200abe\u2009\u200aapplicable\u2009\u200a
\nretrospectively\u2009\u200aand\u2009\u200aare\u2009\u200aeffective\u2009\u200afor\u2009\u200aannual\u2009\u200areporting\u2009\u200a
\nperiods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026.\u2009\u200a Early\u2009\u200a
\napplication\u2009\u200ais\u2009\u200apermitted.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nAs\u2009\u200aof\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200aadopted\u2009\u200athe\u2009\u200afollowing\u2009\u200a
\namendments\u2009\u200a without\u2009\u200a any\u2009\u200a material\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200astatements:
\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 1\u2009\u200a \u201cPresentation\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nStatements\u201d
\nIn\u2009\u200a January\u2009\u200a 2020\u2009\u200a and\u2009\u200a October\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a
\namendments\u2009\u200a to\u2009\u200a paragraphs\u2009\u200a 69\u2009\u200a to\u2009\u200a 76\u2009\u200a of\u2009\u200a IAS\u2009\u200a 1\u2009\u200a
\n\u201cPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements\u201d\u2009\u200ato\u2009\u200aspecify\u2009\u200athe\u2009\u200a
\nrequirements\u2009\u200a for\u2009\u200a classifying\u2009\u200a liabilities\u2009\u200a as\u2009\u200a current\u2009\u200a or\u2009\u200a
\nnon-current.\u2009\u200aThe\u2009\u200aamendments\u2009\u200aclarify:
\n \u2022 What\u2009\u200ais\u2009\u200ameant\u2009\u200aby\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200a
\n \u2022 That\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200amust\u2009\u200aexist\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200aperiod\u2009\u200a
\n \u2022 That\u2009\u200aclassification\u2009\u200ais\u2009\u200aunaffected\u2009\u200aby\u2009\u200athe\u2009\u200alikelihood\u2009\u200a
\nthat\u2009\u200aan\u2009\u200aentity\u2009\u200awill\u2009\u200aexercise\u2009\u200aits\u2009\u200adeferral\u2009\u200aright\u2009\u200a
\n \u2022 That\u2009\u200a only\u2009\u200a if\u2009\u200a an\u2009\u200a embedded\u2009\u200a derivative\u2009\u200a in\u2009\u200a a\u2009\u200a
\nconvertible\u2009\u200aliability\u2009\u200ais\u2009\u200aitself\u2009\u200aan\u2009\u200aequity\u2009\u200ainstrument\u2009\u200a
\nwould\u2009\u200a the\u2009\u200a terms\u2009\u200a of\u2009\u200a a\u2009\u200a liability\u2009\u200a not\u2009\u200a impact\u2009\u200a its\u2009\u200a
\nclassification
\nIn\u2009\u200a addition,\u2009\u200a a\u2009\u200a requirement\u2009\u200a has\u2009\u200a been\u2009\u200a introduced\u2009\u200a to\u2009\u200a
\nrequire\u2009\u200adisclosure\u2009\u200awhen\u2009\u200aa\u2009\u200aliability\u2009\u200aarising\u2009\u200afrom\u2009\u200aa\u2009\u200aloan\u2009\u200a
\nagreement\u2009\u200ais\u2009\u200aclassified\u2009\u200aas\u2009\u200anon-current\u2009\u200aand\u2009\u200athe\u2009\u200aentity\u2019s\u2009\u200a
\nright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200ais\u2009\u200acontingent\u2009\u200aon\u2009\u200acompliance\u2009\u200a
\nwith\u2009\u200afuture\u2009\u200acovenants\u2009\u200awithin\u2009\u200atwelve\u2009\u200amonths.
\n - Amendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a16\u2009\u200a\u201cLease\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200aSale\u2009\u200aand\u2009\u200a
\nLeaseback\u201d
\nIn\u2009\u200a September\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIFRS\u2009\u200a 16\u2009\u200a to\u2009\u200a specify\u2009\u200a the\u2009\u200a requirements\u2009\u200a that\u2009\u200a a\u2009\u200a seller-
\nlessee\u2009\u200auses\u2009\u200ain\u2009\u200ameasuring\u2009\u200athe\u2009\u200alease\u2009\u200aliability\u2009\u200aarising\u2009\u200ain\u2009\u200aa\u2009\u200a
\nsale\u2009\u200aand\u2009\u200aleaseback\u2009\u200atransaction,\u2009\u200ato\u2009\u200aensure\u2009\u200athe\u2009\u200aseller-
\nlessee\u2009\u200adoes\u2009\u200anot\u2009\u200arecognise\u2009\u200aany\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200again\u2009\u200aor\u2009\u200a
\nloss\u2009\u200athat\u2009\u200arelates\u2009\u200ato\u2009\u200athe\u2009\u200aright\u2009\u200aof\u2009\u200ause\u2009\u200ait\u2009\u200aretains.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a
\nArrangements\u201d
\nOn\u2009\u200a 25\u2009\u200a May\u2009\u200a 2023,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIAS\u2009\u200a 7\u2009\u200a and\u2009\u200a IFRS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a Arrangements\u201d:\u2009\u200a
\nthe\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a the\u2009\u200a characteristics\u2009\u200a of\u2009\u200a an\u2009\u200a
\narrangement\u2009\u200afor\u2009\u200awhich\u2009\u200aan\u2009\u200aentity\u2009\u200ais\u2009\u200arequired\u2009\u200ato\u2009\u200aprovide\u2009\u200a
\nthe\u2009\u200ainformation.\u2009\u200aThey\u2009\u200aalso\u2009\u200arequire\u2009\u200aentities\u2009\u200ato\u2009\u200adisclose\u2009\u200a
\ninformation\u2009\u200athat\u2009\u200a allows\u2009\u200a users\u2009\u200ato\u2009\u200aassess\u2009\u200a how\u2009\u200a supplier\u2009\u200a
\nfinance\u2009\u200a arrangements\u2009\u200a affect\u2009\u200a an\u2009\u200a entity\u2019s\u2009\u200a liabilities,\u2009\u200a
\ncash\u2009\u200a flows\u2009\u200a and\u2009\u200a exposure\u2009\u200a to\u2009\u200a liquidity\u2009\u200a risk.\u2009\u200a Such\u2009\u200a
\ninformation\u2009\u200amay\u2009\u200aconsist\u2009\u200aof\u2009\u200athe\u2009\u200aterms\u2009\u200aand\u2009\u200aconditions\u2009\u200a
\nof\u2009\u200athese\u2009\u200aarrangements\u2009\u200aand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a
\nsupplier\u2009\u200afinance\u2009\u200aarrangement\u2009\u200afinancial\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n1.5. Changes in accounting policies, errors and
\nchanges in estimates
\nA\u2009\u200a change\u2009\u200a in\u2009\u200a accounting\u2009\u200a policy\u2009\u200a is\u2009\u200a applied\u2009\u200a only\u2009\u200a if\u2009\u200a
\nit\u2009\u200a meets\u2009\u200a the\u2009\u200a requirements\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a or\u2009\u200a of\u2009\u200a an\u2009\u200a
\ninterpretation\u2009\u200a or\u2009\u200a if\u2009\u200a it\u2009\u200a permits\u2009\u200a more\u2009\u200a reliable\u2009\u200a and\u2009\u200a
\nrelevant\u2009\u200ainformation.\u2009\u200aChanges\u2009\u200ain\u2009\u200aaccounting\u2009\u200apolicies\u2009\u200a
\nare\u2009\u200aaccounted\u2009\u200afor\u2009\u200aretrospectively,\u2009\u200aexcept\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200a
\nof\u2009\u200a transitional\u2009\u200a provisions\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a standard\u2009\u200a or\u2009\u200a
\ninterpretation.\u2009\u200aA\u2009\u200amaterial\u2009\u200aerror,\u2009\u200awhen\u2009\u200adiscovered,\u2009\u200ais\u2009\u200a
\nalso\u2009\u200aadjusted\u2009\u200aretrospectively.
\nUncertainties\u2009\u200ainherent\u2009\u200ato\u2009\u200athe\u2009\u200aactivity\u2009\u200arequire\u2009\u200athe\u2009\u200ause\u2009\u200a
\nof\u2009\u200a estimates\u2009\u200a when\u2009\u200a preparing\u2009\u200a financial\u2009\u200a statements.\u2009\u200a
\nThe\u2009\u200a estimates\u2009\u200a are\u2009\u200a based\u2009\u200a on\u2009\u200a judgments\u2009\u200a intended\u2009\u200a to\u2009\u200a
\ngive\u2009\u200a a\u2009\u200a reasonable\u2009\u200a assessment\u2009\u200a of\u2009\u200a the\u2009\u200a latest\u2009\u200a reliable\u2009\u200a
\ninformation\u2009\u200aavailable.\u2009\u200aAn\u2009\u200aestimate\u2009\u200ais\u2009\u200arevised\u2009\u200ato\u2009\u200areflect\u2009\u200a
\nchanges\u2009\u200ain\u2009\u200acircumstances,\u2009\u200anew\u2009\u200ainformation\u2009\u200aavailable\u2009\u200a
\nand\u2009\u200athe\u2009\u200aeffects\u2009\u200aof\u2009\u200aexperience.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag386": {
"value": "\nNew standards and amendments issued but not yet
\neffective on 1 January 2024:
\nThe\u2009\u200a Group\u2009\u200a does\u2009\u200a not\u2009\u200a expect\u2009\u200a the\u2009\u200a adoption\u2009\u200a of\u2009\u200a the\u2009\u200a
\nstandards\u2009\u200a and\u2009\u200a amendments\u2009\u200a described\u2009\u200a below\u2009\u200a to\u2009\u200a
\nhave\u2009\u200aa\u2009\u200amaterial\u2009\u200aimpact\u2009\u200a on\u2009\u200a its\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200aadoption\u2009\u200a
\nof\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n - On\u2009\u200a25\u2009\u200aAugust\u2009\u200a2023,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200ato\u2009\u200a
\nIAS\u2009\u200a21\u2009\u200a\u201cLack\u2009\u200aof\u2009\u200aExchangeability\u201d.\u2009\u200aThe\u2009\u200aamendments\u2009\u200a
\nclarify\u2009\u200a how\u2009\u200a an\u2009\u200a entity\u2009\u200a should\u2009\u200a assess\u2009\u200a whether\u2009\u200a a\u2009\u200a
\ncurrency\u2009\u200ais\u2009\u200aexchangeable,\u2009\u200ahow\u2009\u200ait\u2009\u200ashould\u2009\u200adetermine\u2009\u200a
\na\u2009\u200a spot\u2009\u200a exchange\u2009\u200a rate\u2009\u200a when\u2009\u200a exchangeability\u2009\u200a is\u2009\u200a
\nlacking,\u2009\u200a and\u2009\u200a specify\u2009\u200a information\u2009\u200a disclosures\u2009\u200a to\u2009\u200a
\nenable\u2009\u200ausers\u2009\u200aof\u2009\u200afinancial\u2009\u200astatements\u2009\u200ato\u2009\u200aunderstand\u2009\u200a
\nthe\u2009\u200aimpact\u2009\u200aof\u2009\u200aa\u2009\u200acurrency\u2009\u200anot\u2009\u200abeing\u2009\u200aexchangeable.\u2009\u200a
\nThe\u2009\u200a amendments\u2009\u200a will\u2009\u200a be\u2009\u200a applied\u2009\u200a prospectively\u2009\u200a
\nto\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a beginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2025,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\nNew IFRS standards, amendments and
\ninterpretations not yet endorsed by the European
\nUnion:
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a currently\u2009\u200a assessing\u2009\u200a the\u2009\u200a impacts\u2009\u200a the\u2009\u200a
\namendments\u2009\u200a described\u2009\u200a below\u2009\u200a will\u2009\u200a have\u2009\u200a on\u2009\u200a the\u2009\u200a
\nprimary\u2009\u200a financial\u2009\u200a statements\u2009\u200a and\u2009\u200a notes\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200astatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200aearly\u2009\u200a
\nadoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a
\nand\u2009\u200ainterpretations.
\n - On\u2009\u200a 9\u2009\u200a April\u2009\u200a 2024,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a IFRS\u2009\u200a 18,\u2009\u200a which\u2009\u200a
\nreplaces\u2009\u200aIAS\u2009\u200a1\u2009\u200aPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements.\u2009\u200a
\nIFRS\u2009\u200a18\u2009\u200aintroduces:
\n - New\u2009\u200a requirements\u2009\u200a for\u2009\u200a presentation\u2009\u200a within\u2009\u200a the\u2009\u200a
\nstatement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a including\u2009\u200a specified\u2009\u200a
\ntotals\u2009\u200aand\u2009\u200asubtotals.
\n - Entities\u2009\u200a are\u2009\u200a required\u2009\u200a to\u2009\u200a classify\u2009\u200a all\u2009\u200a income\u2009\u200a
\nand\u2009\u200a expenses\u2009\u200a within\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a
\nor\u2009\u200a loss\u2009\u200a into\u2009\u200a one\u2009\u200a of\u2009\u200a five\u2009\u200a categories:\u2009\u200a operating,\u2009\u200a
\ninvesting,\u2009\u200a financing,\u2009\u200a income\u2009\u200a taxes\u2009\u200a and\u2009\u200a
\ndiscontinued\u2009\u200aoperations,\u2009\u200awhereof\u2009\u200athe\u2009\u200afirst\u2009\u200athree\u2009\u200a
\nare new.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nAs\u2009\u200aof\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200aadopted\u2009\u200athe\u2009\u200afollowing\u2009\u200a
\namendments\u2009\u200a without\u2009\u200a any\u2009\u200a material\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200astatements:
\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 1\u2009\u200a \u201cPresentation\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nStatements\u201d
\nIn\u2009\u200a January\u2009\u200a 2020\u2009\u200a and\u2009\u200a October\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a
\namendments\u2009\u200a to\u2009\u200a paragraphs\u2009\u200a 69\u2009\u200a to\u2009\u200a 76\u2009\u200a of\u2009\u200a IAS\u2009\u200a 1\u2009\u200a
\n\u201cPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements\u201d\u2009\u200ato\u2009\u200aspecify\u2009\u200athe\u2009\u200a
\nrequirements\u2009\u200a for\u2009\u200a classifying\u2009\u200a liabilities\u2009\u200a as\u2009\u200a current\u2009\u200a or\u2009\u200a
\nnon-current.\u2009\u200aThe\u2009\u200aamendments\u2009\u200aclarify:
\n \u2022 What\u2009\u200ais\u2009\u200ameant\u2009\u200aby\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200a
\n \u2022 That\u2009\u200aa\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200amust\u2009\u200aexist\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200aperiod\u2009\u200a
\n \u2022 That\u2009\u200aclassification\u2009\u200ais\u2009\u200aunaffected\u2009\u200aby\u2009\u200athe\u2009\u200alikelihood\u2009\u200a
\nthat\u2009\u200aan\u2009\u200aentity\u2009\u200awill\u2009\u200aexercise\u2009\u200aits\u2009\u200adeferral\u2009\u200aright\u2009\u200a
\n \u2022 That\u2009\u200a only\u2009\u200a if\u2009\u200a an\u2009\u200a embedded\u2009\u200a derivative\u2009\u200a in\u2009\u200a a\u2009\u200a
\nconvertible\u2009\u200aliability\u2009\u200ais\u2009\u200aitself\u2009\u200aan\u2009\u200aequity\u2009\u200ainstrument\u2009\u200a
\nwould\u2009\u200a the\u2009\u200a terms\u2009\u200a of\u2009\u200a a\u2009\u200a liability\u2009\u200a not\u2009\u200a impact\u2009\u200a its\u2009\u200a
\nclassification
\nIn\u2009\u200a addition,\u2009\u200a a\u2009\u200a requirement\u2009\u200a has\u2009\u200a been\u2009\u200a introduced\u2009\u200a to\u2009\u200a
\nrequire\u2009\u200adisclosure\u2009\u200awhen\u2009\u200aa\u2009\u200aliability\u2009\u200aarising\u2009\u200afrom\u2009\u200aa\u2009\u200aloan\u2009\u200a
\nagreement\u2009\u200ais\u2009\u200aclassified\u2009\u200aas\u2009\u200anon-current\u2009\u200aand\u2009\u200athe\u2009\u200aentity\u2019s\u2009\u200a
\nright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200ais\u2009\u200acontingent\u2009\u200aon\u2009\u200acompliance\u2009\u200a
\nwith\u2009\u200afuture\u2009\u200acovenants\u2009\u200awithin\u2009\u200atwelve\u2009\u200amonths.
\n - Amendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a16\u2009\u200a\u201cLease\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200aSale\u2009\u200aand\u2009\u200a
\nLeaseback\u201d
\nIn\u2009\u200a September\u2009\u200a 2022,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIFRS\u2009\u200a 16\u2009\u200a to\u2009\u200a specify\u2009\u200a the\u2009\u200a requirements\u2009\u200a that\u2009\u200a a\u2009\u200a seller-
\nlessee\u2009\u200auses\u2009\u200ain\u2009\u200ameasuring\u2009\u200athe\u2009\u200alease\u2009\u200aliability\u2009\u200aarising\u2009\u200ain\u2009\u200aa\u2009\u200a
\nsale\u2009\u200aand\u2009\u200aleaseback\u2009\u200atransaction,\u2009\u200ato\u2009\u200aensure\u2009\u200athe\u2009\u200aseller-
\nlessee\u2009\u200adoes\u2009\u200anot\u2009\u200arecognise\u2009\u200aany\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200again\u2009\u200aor\u2009\u200a
\nloss\u2009\u200athat\u2009\u200arelates\u2009\u200ato\u2009\u200athe\u2009\u200aright\u2009\u200aof\u2009\u200ause\u2009\u200ait\u2009\u200aretains.
\n
\n\n\n\n\n\n\n\n\n\n\n\n - Amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a
\nArrangements\u201d
\nOn\u2009\u200a 25\u2009\u200a May\u2009\u200a 2023,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a
\nIAS\u2009\u200a 7\u2009\u200a and\u2009\u200a IFRS\u2009\u200a 7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a Arrangements\u201d:\u2009\u200a
\nthe\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a the\u2009\u200a characteristics\u2009\u200a of\u2009\u200a an\u2009\u200a
\narrangement\u2009\u200afor\u2009\u200awhich\u2009\u200aan\u2009\u200aentity\u2009\u200ais\u2009\u200arequired\u2009\u200ato\u2009\u200aprovide\u2009\u200a
\nthe\u2009\u200ainformation.\u2009\u200aThey\u2009\u200aalso\u2009\u200arequire\u2009\u200aentities\u2009\u200ato\u2009\u200adisclose\u2009\u200a
\ninformation\u2009\u200athat\u2009\u200a allows\u2009\u200a users\u2009\u200ato\u2009\u200aassess\u2009\u200a how\u2009\u200a supplier\u2009\u200a
\nfinance\u2009\u200a arrangements\u2009\u200a affect\u2009\u200a an\u2009\u200a entity\u2019s\u2009\u200a liabilities,\u2009\u200a
\ncash\u2009\u200a flows\u2009\u200a and\u2009\u200a exposure\u2009\u200a to\u2009\u200a liquidity\u2009\u200a risk.\u2009\u200a Such\u2009\u200a
\ninformation\u2009\u200amay\u2009\u200aconsist\u2009\u200aof\u2009\u200athe\u2009\u200aterms\u2009\u200aand\u2009\u200aconditions\u2009\u200a
\nof\u2009\u200athese\u2009\u200aarrangements\u2009\u200aand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a
\nsupplier\u2009\u200afinance\u2009\u200aarrangement\u2009\u200afinancial\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.5. Changes in accounting policies, errors and
\nchanges in estimates
\nA\u2009\u200a change\u2009\u200a in\u2009\u200a accounting\u2009\u200a policy\u2009\u200a is\u2009\u200a applied\u2009\u200a only\u2009\u200a if\u2009\u200a
\nit\u2009\u200a meets\u2009\u200a the\u2009\u200a requirements\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a or\u2009\u200a of\u2009\u200a an\u2009\u200a
\ninterpretation\u2009\u200a or\u2009\u200a if\u2009\u200a it\u2009\u200a permits\u2009\u200a more\u2009\u200a reliable\u2009\u200a and\u2009\u200a
\nrelevant\u2009\u200ainformation.\u2009\u200aChanges\u2009\u200ain\u2009\u200aaccounting\u2009\u200apolicies\u2009\u200a
\nare\u2009\u200aaccounted\u2009\u200afor\u2009\u200aretrospectively,\u2009\u200aexcept\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200a
\nof\u2009\u200a transitional\u2009\u200a provisions\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a standard\u2009\u200a or\u2009\u200a
\ninterpretation.\u2009\u200aA\u2009\u200amaterial\u2009\u200aerror,\u2009\u200awhen\u2009\u200adiscovered,\u2009\u200ais\u2009\u200a
\nalso\u2009\u200aadjusted\u2009\u200aretrospectively.
\nUncertainties\u2009\u200ainherent\u2009\u200ato\u2009\u200athe\u2009\u200aactivity\u2009\u200arequire\u2009\u200athe\u2009\u200ause\u2009\u200a
\nof\u2009\u200a estimates\u2009\u200a when\u2009\u200a preparing\u2009\u200a financial\u2009\u200a statements.\u2009\u200a
\nThe\u2009\u200a estimates\u2009\u200a are\u2009\u200a based\u2009\u200a on\u2009\u200a judgments\u2009\u200a intended\u2009\u200a to\u2009\u200a
\ngive\u2009\u200a a\u2009\u200a reasonable\u2009\u200a assessment\u2009\u200a of\u2009\u200a the\u2009\u200a latest\u2009\u200a reliable\u2009\u200a
\ninformation\u2009\u200aavailable.\u2009\u200aAn\u2009\u200aestimate\u2009\u200ais\u2009\u200arevised\u2009\u200ato\u2009\u200areflect\u2009\u200a
\nchanges\u2009\u200ain\u2009\u200acircumstances,\u2009\u200anew\u2009\u200ainformation\u2009\u200aavailable\u2009\u200a
\nand\u2009\u200athe\u2009\u200aeffects\u2009\u200aof\u2009\u200aexperience.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag392": {
"value": "\n
\n1.3. Presentation of the consolidated financial
\nstatements
\n\nThe\u2009\u200aconsolidated\u2009\u200a financial\u2009\u200astatements\u2009\u200aare\u2009\u200a presented\u2009\u200a
\nin\u2009\u200aeuros\u2009\u200a(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n
\n\n\n\n\n\n\n\n\n\n\n\nThey\u2009\u200aare\u2009\u200a prepared\u2009\u200abased\u2009\u200aon\u2009\u200ahistorical\u2009\u200a cost\u2009\u200awith\u2009\u200athe\u2009\u200a
\nexception\u2009\u200aof\u2009\u200abiological\u2009\u200aassets\u2009\u200a(current)\u2009\u200a(IAS\u2009\u200a2,\u2009\u200aIAS\u2009\u200a41)\u2009\u200a
\nand\u2009\u200a securities\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a
\ncomprehensive\u2009\u200aincome,\u2009\u200awhich\u2009\u200aare\u2009\u200arecognised\u2009\u200aat\u2009\u200a fair\u2009\u200a
\nvalue.
\nThe\u2009\u200aaccounting\u2009\u200aprinciples\u2009\u200aand\u2009\u200a rules\u2009\u200aare\u2009\u200aapplied\u2009\u200a in\u2009\u200aa\u2009\u200a
\nconsistent\u2009\u200aand\u2009\u200apermanent\u2009\u200away\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a prepared\u2009\u200a for\u2009\u200a
\nthe\u2009\u200a accounting\u2009\u200a year\u2009\u200a ending\u2009\u200a on\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a
\nand\u2009\u200aare\u2009\u200apresented\u2009\u200abefore\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200a
\nof\u2009\u200a shareholders\u2009\u200a that\u2009\u200a approves\u2009\u200a the\u2009\u200a allocation\u2009\u200a of\u2009\u200a the\u2009\u200a
\nparent\u2009\u200acompany\u2019s\u2009\u200aincome.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag394": {
"value": "\n
\n1.4. Consolidation principles
\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a include\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200astatements\u2009\u200a of\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200a Socfinaf\u2009\u200a
\nas\u2009\u200awell\u2009\u200a as\u2009\u200athose\u2009\u200aof\u2009\u200a the\u2009\u200acompanies\u2009\u200acontrolled\u2009\u200a by\u2009\u200athe\u2009\u200a
\nparent\u2009\u200a (\u201csubsidiaries\u201d)\u2009\u200a and\u2009\u200a those\u2009\u200a of\u2009\u200a the\u2009\u200a companies\u2009\u200a
\nin\u2009\u200a which\u2009\u200a Socfinaf\u2009\u200a has\u2009\u200a exercised\u2009\u200a significant\u2009\u200a influence\u2009\u200a
\n(\u201cassociates\u201d),\u2009\u200aall\u2009\u200aof\u2009\u200awhich\u2009\u200aconstitute\u2009\u200athe\u2009\u200a\u201cGroup\u201d.
\nAll\u2009\u200acompanies\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200ascope\u2009\u200aof\u2009\u200aconsolidation\u2009\u200a
\nas\u2009\u200a of\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a close\u2009\u200a their\u2009\u200a accounts\u2009\u200a on\u2009\u200a 31\u2009\u200a
\nDecember.
\n\n
\na) Subsidiaries
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS\u2009\u200a 10,\u2009\u200a an\u2009\u200a investor\u2009\u200a has\u2009\u200a control\u2009\u200a
\nwhen\u2009\u200ait\u2009\u200afulfills\u2009\u200athree\u2009\u200aconditions:
\n1)\u2009\u200a\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\u2009\u200a\u2009\u200aIt\u2009\u200a is\u2009\u200a entitled\u2009\u200a to\u2009\u200a or\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a variable\u2009\u200a returns\u2009\u200a
\nfrom\u2009\u200aits\u2009\u200ainvolvement;
\n3)\u2009\u200a\u2009\u200aIt\u2009\u200ahas\u2009\u200athe\u2009\u200aability\u2009\u200ato\u2009\u200ause\u2009\u200aits\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity\u2009\u200ato\u2009\u200a
\naffect returns.
\nCurrently,\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds\u2009\u200athe\u2009\u200amajority\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200a
\nrights\u2009\u200ain\u2009\u200athe\u2009\u200aentities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200a subsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a
\nsold\u2009\u200aduring\u2009\u200athe\u2009\u200ayear\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nincome\u2009\u200a statement,\u2009\u200a respectively,\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a of\u2009\u200a
\nacquisition\u2009\u200ato\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200adisposal.
\nProfit\u2009\u200aor\u2009\u200aloss\u2009\u200aand\u2009\u200acomponents\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome\u2009\u200a are\u2009\u200a attributed\u2009\u200a to\u2009\u200a the\u2009\u200a equity\u2009\u200a holders\u2009\u200a of\u2009\u200a
\nthe\u2009\u200a parent\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a and\u2009\u200a to\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests,\u2009\u200a even\u2009\u200a if\u2009\u200a this\u2009\u200a results\u2009\u200a in\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a align\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200aprinciples\u2009\u200aused\u2009\u200awith\u2009\u200athose\u2009\u200aof\u2009\u200athe\u2009\u200aGroup.
\nAll\u2009\u200a intra-group\u2009\u200a balances\u2009\u200a and\u2009\u200a transactions\u2009\u200a are\u2009\u200a
\neliminated\u2009\u200aupon\u2009\u200aconsolidation.
\nIf\u2009\u200a the\u2009\u200a Group\u2009\u200a loses\u2009\u200a control\u2009\u200a over\u2009\u200a a\u2009\u200a subsidiary,\u2009\u200a it\u2009\u200a
\nderecognises\u2009\u200athe\u2009\u200a related\u2009\u200aassets\u2009\u200a(including\u2009\u200a goodwill),\u2009\u200a
\nliabilities,\u2009\u200a non-controlling\u2009\u200a interest\u2009\u200a and\u2009\u200a other\u2009\u200a
\ncomponents\u2009\u200a of\u2009\u200a equity.\u2009\u200a Any\u2009\u200a residual\u2009\u200a gain\u2009\u200a or\u2009\u200a loss\u2009\u200a is\u2009\u200a
\nrecognised\u2009\u200a in\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a while\u2009\u200a any\u2009\u200a investment\u2009\u200a
\nretained\u2009\u200ais\u2009\u200arecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nb) Investments in associates and joint ventures
\nAn associate is a company over which the Group
\nexercises\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200a
\nin\u2009\u200a the\u2009\u200a financial\u2009\u200a and\u2009\u200a operational\u2009\u200a decisions\u2009\u200a of\u2009\u200a this\u2009\u200a
\ncompany,\u2009\u200abut\u2009\u200aover\u2009\u200awhich\u2009\u200ait\u2009\u200ahas\u2009\u200ano\u2009\u200acontrol.\u2009\u200aSignificant\u2009\u200a
\ninfluence\u2009\u200ais\u2009\u200apresumed\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds,\u2009\u200adirectly\u2009\u200a
\nor\u2009\u200a indirectly\u2009\u200a through\u2009\u200a its\u2009\u200a subsidiaries,\u2009\u200a between\u2009\u200a 20%\u2009\u200a
\nand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200a
\narrangement\u2009\u200a whereby\u2009\u200a the\u2009\u200a parties\u2009\u200a that\u2009\u200a have\u2009\u200a joint\u2009\u200a
\ncontrol\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200arights\u2009\u200ato\u2009\u200athe\u2009\u200anet\u2009\u200aassets\u2009\u200a
\nof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200a sharing\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a (i.e.\u2009\u200a
\ndecisions\u2009\u200a require\u2009\u200a unanimous\u2009\u200a consent\u2009\u200a of\u2009\u200a the\u2009\u200a parties\u2009\u200a
\nsharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200a
\nthe\u2009\u200a equity\u2009\u200a method.\u2009\u200a Under\u2009\u200a this\u2009\u200a method,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\ninterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200a
\nrecognised\u2009\u200a at\u2009\u200a cost\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200asubsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200a share\u2009\u200a of\u2009\u200a movements\u2009\u200a in\u2009\u200a profit\u2009\u200a and\u2009\u200a loss\u2009\u200a and\u2009\u200a
\nother comprehensive income.
\nThe\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a statement\u2009\u200a reflects\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nshare\u2009\u200ain\u2009\u200athe\u2009\u200aresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200a
\noperations.\u2009\u200aAny\u2009\u200achange\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200a
\nof\u2009\u200athose\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200aas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\nother\u2009\u200a comprehensive\u2009\u200a income.\u2009\u200a Unrealised\u2009\u200a gains\u2009\u200a and\u2009\u200a
\nlosses\u2009\u200aresulting\u2009\u200a from\u2009\u200a transactions\u2009\u200abetween\u2009\u200athe\u2009\u200aGroup\u2009\u200a
\nand\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2009\u200aare\u2009\u200aeliminated\u2009\u200ato\u2009\u200athe\u2009\u200a
\nextent\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200a in\u2009\u200a associates\u2009\u200a and\u2009\u200a joint\u2009\u200a ventures\u2009\u200a are\u2009\u200a
\nincluded\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nusing\u2009\u200a the\u2009\u200a equity\u2009\u200a method\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a on\u2009\u200a which\u2009\u200a
\nsignificant\u2009\u200ainfluence\u2009\u200a begins\u2009\u200a until\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a this\u2009\u200a
\ninfluence\u2009\u200a ceases.\u2009\u200a The\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a positive\u2009\u200a
\ngoodwill\u2009\u200athat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventures\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200a
\nof\u2009\u200a the\u2009\u200a investment\u2009\u200a and\u2009\u200a is\u2009\u200a not\u2009\u200a tested\u2009\u200a for\u2009\u200a impairment\u2009\u200a
\nseparately.\u2009\u200a An\u2009\u200a impairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a if\u2009\u200a an\u2009\u200a
\nobjective\u2009\u200a indication\u2009\u200a of\u2009\u200a impairment\u2009\u200a is\u2009\u200a identified.\u2009\u200a
\nImpairment\u2009\u200ais\u2009\u200arecognised,\u2009\u200aif\u2009\u200anecessary,\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200athe\u2009\u200aheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\nThe\u2009\u200a list\u2009\u200a of\u2009\u200a subsidiaries\u2009\u200a and\u2009\u200a associated\u2009\u200a companies\u2009\u200a
\n(including\u2009\u200a joint\u2009\u200a ventures)\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a presented\u2009\u200a
\nin Note 2.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag396": {
"value": "\n
\na) Subsidiaries
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS\u2009\u200a 10,\u2009\u200a an\u2009\u200a investor\u2009\u200a has\u2009\u200a control\u2009\u200a
\nwhen\u2009\u200ait\u2009\u200afulfills\u2009\u200athree\u2009\u200aconditions:
\n1)\u2009\u200a\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\u2009\u200a\u2009\u200aIt\u2009\u200a is\u2009\u200a entitled\u2009\u200a to\u2009\u200a or\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a variable\u2009\u200a returns\u2009\u200a
\nfrom\u2009\u200aits\u2009\u200ainvolvement;
\n3)\u2009\u200a\u2009\u200aIt\u2009\u200ahas\u2009\u200athe\u2009\u200aability\u2009\u200ato\u2009\u200ause\u2009\u200aits\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity\u2009\u200ato\u2009\u200a
\naffect returns.
\nCurrently,\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds\u2009\u200athe\u2009\u200amajority\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200a
\nrights\u2009\u200ain\u2009\u200athe\u2009\u200aentities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200a subsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a
\nsold\u2009\u200aduring\u2009\u200athe\u2009\u200ayear\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nincome\u2009\u200a statement,\u2009\u200a respectively,\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a of\u2009\u200a
\nacquisition\u2009\u200ato\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200adisposal.
\nProfit\u2009\u200aor\u2009\u200aloss\u2009\u200aand\u2009\u200acomponents\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome\u2009\u200a are\u2009\u200a attributed\u2009\u200a to\u2009\u200a the\u2009\u200a equity\u2009\u200a holders\u2009\u200a of\u2009\u200a
\nthe\u2009\u200a parent\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a and\u2009\u200a to\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests,\u2009\u200a even\u2009\u200a if\u2009\u200a this\u2009\u200a results\u2009\u200a in\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a
\ninterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200a statements\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a align\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200aprinciples\u2009\u200aused\u2009\u200awith\u2009\u200athose\u2009\u200aof\u2009\u200athe\u2009\u200aGroup.
\nAll\u2009\u200a intra-group\u2009\u200a balances\u2009\u200a and\u2009\u200a transactions\u2009\u200a are\u2009\u200a
\neliminated\u2009\u200aupon\u2009\u200aconsolidation.
\nIf\u2009\u200a the\u2009\u200a Group\u2009\u200a loses\u2009\u200a control\u2009\u200a over\u2009\u200a a\u2009\u200a subsidiary,\u2009\u200a it\u2009\u200a
\nderecognises\u2009\u200athe\u2009\u200a related\u2009\u200aassets\u2009\u200a(including\u2009\u200a goodwill),\u2009\u200a
\nliabilities,\u2009\u200a non-controlling\u2009\u200a interest\u2009\u200a and\u2009\u200a other\u2009\u200a
\ncomponents\u2009\u200a of\u2009\u200a equity.\u2009\u200a Any\u2009\u200a residual\u2009\u200a gain\u2009\u200a or\u2009\u200a loss\u2009\u200a is\u2009\u200a
\nrecognised\u2009\u200a in\u2009\u200a profit\u2009\u200a or\u2009\u200a loss,\u2009\u200a while\u2009\u200a any\u2009\u200a investment\u2009\u200a
\nretained\u2009\u200ais\u2009\u200arecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag398": {
"value": "\n
\n\nb) Investments in associates and joint ventures
\nAn associate is a company over which the Group
\nexercises\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200a
\nin\u2009\u200a the\u2009\u200a financial\u2009\u200a and\u2009\u200a operational\u2009\u200a decisions\u2009\u200a of\u2009\u200a this\u2009\u200a
\ncompany,\u2009\u200abut\u2009\u200aover\u2009\u200awhich\u2009\u200ait\u2009\u200ahas\u2009\u200ano\u2009\u200acontrol.\u2009\u200aSignificant\u2009\u200a
\ninfluence\u2009\u200ais\u2009\u200apresumed\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds,\u2009\u200adirectly\u2009\u200a
\nor\u2009\u200a indirectly\u2009\u200a through\u2009\u200a its\u2009\u200a subsidiaries,\u2009\u200a between\u2009\u200a 20%\u2009\u200a
\nand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200a
\narrangement\u2009\u200a whereby\u2009\u200a the\u2009\u200a parties\u2009\u200a that\u2009\u200a have\u2009\u200a joint\u2009\u200a
\ncontrol\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200arights\u2009\u200ato\u2009\u200athe\u2009\u200anet\u2009\u200aassets\u2009\u200a
\nof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200a sharing\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a (i.e.\u2009\u200a
\ndecisions\u2009\u200a require\u2009\u200a unanimous\u2009\u200a consent\u2009\u200a of\u2009\u200a the\u2009\u200a parties\u2009\u200a
\nsharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200a
\nthe\u2009\u200a equity\u2009\u200a method.\u2009\u200a Under\u2009\u200a this\u2009\u200a method,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\ninterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200a
\nrecognised\u2009\u200a at\u2009\u200a cost\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200asubsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200a share\u2009\u200a of\u2009\u200a movements\u2009\u200a in\u2009\u200a profit\u2009\u200a and\u2009\u200a loss\u2009\u200a and\u2009\u200a
\nother comprehensive income.
\nThe\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a statement\u2009\u200a reflects\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nshare\u2009\u200ain\u2009\u200athe\u2009\u200aresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200a
\noperations.\u2009\u200aAny\u2009\u200achange\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200a
\nof\u2009\u200athose\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200aas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\nother\u2009\u200a comprehensive\u2009\u200a income.\u2009\u200a Unrealised\u2009\u200a gains\u2009\u200a and\u2009\u200a
\nlosses\u2009\u200aresulting\u2009\u200a from\u2009\u200a transactions\u2009\u200abetween\u2009\u200athe\u2009\u200aGroup\u2009\u200a
\nand\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2009\u200aare\u2009\u200aeliminated\u2009\u200ato\u2009\u200athe\u2009\u200a
\nextent\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200a in\u2009\u200a associates\u2009\u200a and\u2009\u200a joint\u2009\u200a ventures\u2009\u200a are\u2009\u200a
\nincluded\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nusing\u2009\u200a the\u2009\u200a equity\u2009\u200a method\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a on\u2009\u200a which\u2009\u200a
\nsignificant\u2009\u200ainfluence\u2009\u200a begins\u2009\u200a until\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a this\u2009\u200a
\ninfluence\u2009\u200a ceases.\u2009\u200a The\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a positive\u2009\u200a
\ngoodwill\u2009\u200athat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventures\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200a
\nof\u2009\u200a the\u2009\u200a investment\u2009\u200a and\u2009\u200a is\u2009\u200a not\u2009\u200a tested\u2009\u200a for\u2009\u200a impairment\u2009\u200a
\nseparately.\u2009\u200a An\u2009\u200a impairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a if\u2009\u200a an\u2009\u200a
\nobjective\u2009\u200a indication\u2009\u200a of\u2009\u200a impairment\u2009\u200a is\u2009\u200a identified.\u2009\u200a
\nImpairment\u2009\u200ais\u2009\u200arecognised,\u2009\u200aif\u2009\u200anecessary,\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200athe\u2009\u200aheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\nThe\u2009\u200a list\u2009\u200a of\u2009\u200a subsidiaries\u2009\u200a and\u2009\u200a associated\u2009\u200a companies\u2009\u200a
\n(including\u2009\u200a joint\u2009\u200a ventures)\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a presented\u2009\u200a
\nin Note 2.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag399": {
"value": "\nb) Investments in associates and joint ventures
\nAn associate is a company over which the Group
\nexercises\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200a
\nin\u2009\u200a the\u2009\u200a financial\u2009\u200a and\u2009\u200a operational\u2009\u200a decisions\u2009\u200a of\u2009\u200a this\u2009\u200a
\ncompany,\u2009\u200abut\u2009\u200aover\u2009\u200awhich\u2009\u200ait\u2009\u200ahas\u2009\u200ano\u2009\u200acontrol.\u2009\u200aSignificant\u2009\u200a
\ninfluence\u2009\u200ais\u2009\u200apresumed\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200aholds,\u2009\u200adirectly\u2009\u200a
\nor\u2009\u200a indirectly\u2009\u200a through\u2009\u200a its\u2009\u200a subsidiaries,\u2009\u200a between\u2009\u200a 20%\u2009\u200a
\nand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200avoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200a
\narrangement\u2009\u200a whereby\u2009\u200a the\u2009\u200a parties\u2009\u200a that\u2009\u200a have\u2009\u200a joint\u2009\u200a
\ncontrol\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200arights\u2009\u200ato\u2009\u200athe\u2009\u200anet\u2009\u200aassets\u2009\u200a
\nof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200a sharing\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a (i.e.\u2009\u200a
\ndecisions\u2009\u200a require\u2009\u200a unanimous\u2009\u200a consent\u2009\u200a of\u2009\u200a the\u2009\u200a parties\u2009\u200a
\nsharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200a
\nthe\u2009\u200a equity\u2009\u200a method.\u2009\u200a Under\u2009\u200a this\u2009\u200a method,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\ninterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200a
\nrecognised\u2009\u200a at\u2009\u200a cost\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200asubsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200a share\u2009\u200a of\u2009\u200a movements\u2009\u200a in\u2009\u200a profit\u2009\u200a and\u2009\u200a loss\u2009\u200a and\u2009\u200a
\nother comprehensive income.
\nThe\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a statement\u2009\u200a reflects\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nshare\u2009\u200ain\u2009\u200athe\u2009\u200aresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200a
\noperations.\u2009\u200aAny\u2009\u200achange\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200a
\nof\u2009\u200athose\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200aas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\nother\u2009\u200a comprehensive\u2009\u200a income.\u2009\u200a Unrealised\u2009\u200a gains\u2009\u200a and\u2009\u200a
\nlosses\u2009\u200aresulting\u2009\u200a from\u2009\u200a transactions\u2009\u200abetween\u2009\u200athe\u2009\u200aGroup\u2009\u200a
\nand\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2009\u200aare\u2009\u200aeliminated\u2009\u200ato\u2009\u200athe\u2009\u200a
\nextent\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200a in\u2009\u200a associates\u2009\u200a and\u2009\u200a joint\u2009\u200a ventures\u2009\u200a are\u2009\u200a
\nincluded\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nusing\u2009\u200a the\u2009\u200a equity\u2009\u200a method\u2009\u200a from\u2009\u200a the\u2009\u200a date\u2009\u200a on\u2009\u200a which\u2009\u200a
\nsignificant\u2009\u200ainfluence\u2009\u200a begins\u2009\u200a until\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a this\u2009\u200a
\ninfluence\u2009\u200a ceases.\u2009\u200a The\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a positive\u2009\u200a
\ngoodwill\u2009\u200athat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventures\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200a
\nof\u2009\u200a the\u2009\u200a investment\u2009\u200a and\u2009\u200a is\u2009\u200a not\u2009\u200a tested\u2009\u200a for\u2009\u200a impairment\u2009\u200a
\nseparately.\u2009\u200a An\u2009\u200a impairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a if\u2009\u200a an\u2009\u200a
\nobjective\u2009\u200a indication\u2009\u200a of\u2009\u200a impairment\u2009\u200a is\u2009\u200a identified.\u2009\u200a
\nImpairment\u2009\u200ais\u2009\u200arecognised,\u2009\u200aif\u2009\u200anecessary,\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200athe\u2009\u200aheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\nThe\u2009\u200a list\u2009\u200a of\u2009\u200a subsidiaries\u2009\u200a and\u2009\u200a associated\u2009\u200a companies\u2009\u200a
\n(including\u2009\u200a joint\u2009\u200a ventures)\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a presented\u2009\u200a
\nin Note 2.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag402": {
"value": "\n
\n\n1.6. Business combinations
\nIFRS\u2009\u200a 3\u2009\u200a \u201cBusiness\u2009\u200a Combinations\u201d\u2009\u200a provides\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200abasis\u2009\u200afor\u2009\u200arecognising\u2009\u200abusiness\u2009\u200acombinations\u2009\u200a
\nand\u2009\u200achanges\u2009\u200ain\u2009\u200ainterests\u2009\u200ain\u2009\u200asubsidiaries\u2009\u200aafter\u2009\u200aobtaining\u2009\u200a
\ncontrol.
\nFor\u2009\u200a each\u2009\u200a business\u2009\u200a combination,\u2009\u200a the\u2009\u200a Group\u2009\u200a elects\u2009\u200a
\nwhether\u2009\u200a to\u2009\u200a measure\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a interests\u2009\u200a in\u2009\u200a
\nthe\u2009\u200a acquiree\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a or\u2009\u200a at\u2009\u200a the\u2009\u200a proportionate\u2009\u200a
\nshare\u2009\u200aof\u2009\u200athe\u2009\u200aacquiree\u2019s\u2009\u200aidentifiable\u2009\u200anet\u2009\u200aassets.
\nChanges\u2009\u200a in\u2009\u200a interest\u2009\u200a in\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a that\u2009\u200a do\u2009\u200a not\u2009\u200a
\nresult\u2009\u200ain\u2009\u200aloss\u2009\u200aof\u2009\u200acontrol\u2009\u200aare\u2009\u200aaccounted\u2009\u200a for\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ntransactions.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n1.7. Goodwill
\nGoodwill\u2009\u200ais\u2009\u200athe\u2009\u200adifference\u2009\u200aon\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\u2009\u200a
\nbetween\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a consideration\u2009\u200a given\u2009\u200a
\nin\u2009\u200a exchange\u2009\u200a for\u2009\u200a taking\u2009\u200a control,\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a non-
\ncontrolling\u2009\u200a interests,\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a previous\u2009\u200a
\nequity\u2009\u200ainvestments\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aidentifiable\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200acontingent\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nacquiree.
\nWhen\u2009\u200adisposing\u2009\u200aof\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200athe\u2009\u200aresidual\u2009\u200aamount\u2009\u200aof\u2009\u200a
\ngoodwill\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200asubsidiary\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200acalculation\u2009\u200aof\u2009\u200athe\u2009\u200adisposal\u2019s\u2009\u200aresult.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag403": {
"value": "\n1.6. Business combinations
\nIFRS\u2009\u200a 3\u2009\u200a \u201cBusiness\u2009\u200a Combinations\u201d\u2009\u200a provides\u2009\u200a the\u2009\u200a
\naccounting\u2009\u200abasis\u2009\u200afor\u2009\u200arecognising\u2009\u200abusiness\u2009\u200acombinations\u2009\u200a
\nand\u2009\u200achanges\u2009\u200ain\u2009\u200ainterests\u2009\u200ain\u2009\u200asubsidiaries\u2009\u200aafter\u2009\u200aobtaining\u2009\u200a
\ncontrol.
\nFor\u2009\u200a each\u2009\u200a business\u2009\u200a combination,\u2009\u200a the\u2009\u200a Group\u2009\u200a elects\u2009\u200a
\nwhether\u2009\u200a to\u2009\u200a measure\u2009\u200a the\u2009\u200a non-controlling\u2009\u200a interests\u2009\u200a in\u2009\u200a
\nthe\u2009\u200a acquiree\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a or\u2009\u200a at\u2009\u200a the\u2009\u200a proportionate\u2009\u200a
\nshare\u2009\u200aof\u2009\u200athe\u2009\u200aacquiree\u2019s\u2009\u200aidentifiable\u2009\u200anet\u2009\u200aassets.
\nChanges\u2009\u200a in\u2009\u200a interest\u2009\u200a in\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a that\u2009\u200a do\u2009\u200a not\u2009\u200a
\nresult\u2009\u200ain\u2009\u200aloss\u2009\u200aof\u2009\u200acontrol\u2009\u200aare\u2009\u200aaccounted\u2009\u200a for\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ntransactions.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag406": {
"value": "\n
\n\n1.7. Goodwill
\nGoodwill\u2009\u200ais\u2009\u200athe\u2009\u200adifference\u2009\u200aon\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\u2009\u200a
\nbetween\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a consideration\u2009\u200a given\u2009\u200a
\nin\u2009\u200a exchange\u2009\u200a for\u2009\u200a taking\u2009\u200a control,\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a non-
\ncontrolling\u2009\u200a interests,\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a previous\u2009\u200a
\nequity\u2009\u200ainvestments\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aidentifiable\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200acontingent\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nacquiree.
\nWhen\u2009\u200adisposing\u2009\u200aof\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200athe\u2009\u200aresidual\u2009\u200aamount\u2009\u200aof\u2009\u200a
\ngoodwill\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200asubsidiary\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200acalculation\u2009\u200aof\u2009\u200athe\u2009\u200adisposal\u2019s\u2009\u200aresult.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200atheir\u2009\u200a acquisition\u2009\u200a cost\u2009\u200a
\nless\u2009\u200a accumulated\u2009\u200a amortisation\u2009\u200a and\u2009\u200a any\u2009\u200a impairment\u2009\u200a
\nlosses.
\nAmortisation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis\u2009\u200a
\nbased\u2009\u200aon\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200athe\u2009\u200auseful\u2009\u200alife\u2009\u200aof\u2009\u200a the\u2009\u200a asset\u2009\u200a
\nin\u2009\u200a question.\u2009\u200a Intangible\u2009\u200a assets\u2009\u200a are\u2009\u200a not\u2009\u200a subject\u2009\u200a to\u2009\u200a
\nrevaluation.\u2009\u200aWhen\u2009\u200athe\u2009\u200arecoverable\u2009\u200avalue\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nis\u2009\u200alower\u2009\u200athan\u2009\u200aits\u2009\u200abook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a
\nreflect\u2009\u200athis\u2009\u200aloss\u2009\u200ain\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Patents | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Software | \n3 to 5 years | \n\n\n\n\n\n
\n\n| ConcessionsG | \nLength\u2009\u200aof\u2009\u200athe\u2009\u200aconcessionsG | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nAmortisation\u2009\u200astarts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200a asset\u2009\u200ais\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nGains\u2009\u200a or\u2009\u200a losses\u2009\u200a arising\u2009\u200a from\u2009\u200a derecognition\u2009\u200a of\u2009\u200a assets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag405": {
"value": "\n1.7. Goodwill
\nGoodwill\u2009\u200ais\u2009\u200athe\u2009\u200adifference\u2009\u200aon\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\u2009\u200a
\nbetween\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a consideration\u2009\u200a given\u2009\u200a
\nin\u2009\u200a exchange\u2009\u200a for\u2009\u200a taking\u2009\u200a control,\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a non-
\ncontrolling\u2009\u200a interests,\u2009\u200a the\u2009\u200a fair\u2009\u200a value\u2009\u200a of\u2009\u200a previous\u2009\u200a
\nequity\u2009\u200ainvestments\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aidentifiable\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200acontingent\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nacquiree.
\nWhen\u2009\u200adisposing\u2009\u200aof\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200athe\u2009\u200aresidual\u2009\u200aamount\u2009\u200aof\u2009\u200a
\ngoodwill\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200asubsidiary\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200acalculation\u2009\u200aof\u2009\u200athe\u2009\u200adisposal\u2019s\u2009\u200aresult.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag407": {
"value": "\n1.8. Foreign currency conversion
\nIn\u2009\u200a the\u2009\u200a financial\u2009\u200a statements\u2009\u200a of\u2009\u200a Socfinaf\u2009\u200a and\u2009\u200a of\u2009\u200a each\u2009\u200a
\nsubsidiary,\u2009\u200a transactions\u2009\u200a in\u2009\u200a foreign\u2009\u200a currency\u2009\u200a are\u2009\u200a
\nrecorded,\u2009\u200a upon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a in\u2009\u200a the\u2009\u200a functional\u2009\u200a
\ncurrency\u2009\u200a of\u2009\u200a the\u2009\u200a company\u2009\u200a concerned.\u2009\u200a The\u2009\u200a exchange\u2009\u200a
\nrate\u2009\u200a in\u2009\u200a force\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a the\u2009\u200a transaction\u2009\u200a date.\u2009\u200aAt\u2009\u200a
\nclosing,\u2009\u200amonetary\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200adenominated\u2009\u200ain\u2009\u200a
\nforeign\u2009\u200acurrencies\u2009\u200aare\u2009\u200aconverted\u2009\u200aon\u2009\u200athe\u2009\u200alast\u2009\u200aday\u2009\u200aof\u2009\u200athe\u2009\u200a
\nyear.\u2009\u200aGains\u2009\u200aand\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200athe\u2009\u200arealisation\u2009\u200aor\u2009\u200a
\ntranslation\u2009\u200aof\u2009\u200amonetary\u2009\u200aitems\u2009\u200adenominated\u2009\u200ain\u2009\u200aforeign\u2009\u200a
\ncurrencies\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement\u2009\u200afor\u2009\u200a
\nthe year.
\nOn\u2009\u200aconsolidation,\u2009\u200athe\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aof\u2009\u200acompanies\u2009\u200a
\nwhose\u2009\u200aaccounts\u2009\u200aare\u2009\u200aheld\u2009\u200ain\u2009\u200aa\u2009\u200acurrency\u2009\u200aother\u2009\u200athan\u2009\u200athe\u2009\u200a
\neuro\u2009\u200aare\u2009\u200atranslated\u2009\u200a into\u2009\u200a euros\u2009\u200a at\u2009\u200a the\u2009\u200a exchange\u2009\u200arate\u2009\u200a
\nprevailing\u2009\u200aon\u2009\u200athe\u2009\u200aclosing\u2009\u200adate.\u2009\u200aIncome\u2009\u200aand\u2009\u200aexpenses\u2009\u200a
\nare\u2009\u200aconverted\u2009\u200ainto\u2009\u200aeuros\u2009\u200aat\u2009\u200athe\u2009\u200aaverage\u2009\u200aexchange\u2009\u200arate\u2009\u200a
\nfor\u2009\u200athe\u2009\u200ayear.\u2009\u200aAny\u2009\u200aexchange\u2009\u200adifferences\u2009\u200aare\u2009\u200aclassified\u2009\u200aas\u2009\u200a
\nequity\u2009\u200aunder\u2009\u200a\u201cTranslation\u2009\u200adifferences\u201d.\u2009\u200a In\u2009\u200a the\u2009\u200a event\u2009\u200a
\nof\u2009\u200aa\u2009\u200adisposal,\u2009\u200athe\u2009\u200atranslation\u2009\u200adifferences\u2009\u200arelating\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acompany\u2009\u200aconcerned\u2009\u200aare\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200a
\nstatement\u2009\u200afor\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200asale\u2009\u200aoccurred.
\nGoodwill\u2009\u200a and\u2009\u200a fair\u2009\u200a value\u2009\u200a adjustments\u2009\u200a arising\u2009\u200a on\u2009\u200a the\u2009\u200a
\nacquisition\u2009\u200a of\u2009\u200a a\u2009\u200a foreign\u2009\u200a entity\u2009\u200a are\u2009\u200a treated\u2009\u200a as\u2009\u200a assets\u2009\u200a
\nand\u2009\u200aliabilities\u2009\u200aof\u2009\u200athe\u2009\u200aforeign\u2009\u200aentity\u2009\u200aand\u2009\u200atranslated\u2009\u200aat\u2009\u200a
\nthe\u2009\u200aclosing\u2009\u200arate.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\nThe\u2009\u200afollowing\u2009\u200aexchange\u2009\u200arates\u2009\u200ahave\u2009\u200abeen\u2009\u200aused\u2009\u200afor\u2009\u200athe\u2009\u200aconversion\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200astatements:
\n\n
\n\n\n| 1 euro equals to: | \nClosing rate | \nAverage rate | \n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| Euro | \n1.000 | \n1.000 | \n1.000 | \n1.000 | \n\n\n\n\n\n
\n\n| CFA\u2009\u200afranc | \n655.957 | \n655.957 | \n655.957 | \n655.957 | \n\n\n\n\n\n
\n\n| Ghanaian\u2009\u200acedi | \n15.2718 | \n13.1274 | \n15.3080 | \n12.0698 | \n\n\n\n\n\n
\n\n| Nigerian\u2009\u200anaira | \n1,594.89 | \n994.55 | \n1,602.06 | \n661.63 | \n\n\n\n\n\n
\n\n| Dobra\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a | \n24.50 | \n24.50 | \n24.50 | \n24.50 | \n\n\n\n\n\n
\n\n| Congolese\u2009\u200afranc | \n2,956 | \n2,961 | \n3,040 | \n2,514 | \n\n\n\n\n\n
\n\n| US\u2009\u200adollar | \n1.0389 | \n1.1050 | \n1.0804 | \n1.0826 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag410": {
"value": "\n
\n\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200atheir\u2009\u200a acquisition\u2009\u200a cost\u2009\u200a
\nless\u2009\u200a accumulated\u2009\u200a amortisation\u2009\u200a and\u2009\u200a any\u2009\u200a impairment\u2009\u200a
\nlosses.
\nAmortisation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis\u2009\u200a
\nbased\u2009\u200aon\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200athe\u2009\u200auseful\u2009\u200alife\u2009\u200aof\u2009\u200a the\u2009\u200a asset\u2009\u200a
\nin\u2009\u200a question.\u2009\u200a Intangible\u2009\u200a assets\u2009\u200a are\u2009\u200a not\u2009\u200a subject\u2009\u200a to\u2009\u200a
\nrevaluation.\u2009\u200aWhen\u2009\u200athe\u2009\u200arecoverable\u2009\u200avalue\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nis\u2009\u200alower\u2009\u200athan\u2009\u200aits\u2009\u200abook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a
\nreflect\u2009\u200athis\u2009\u200aloss\u2009\u200ain\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Patents | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Software | \n3 to 5 years | \n\n\n\n\n\n
\n\n| ConcessionsG | \nLength\u2009\u200aof\u2009\u200athe\u2009\u200aconcessionsG | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nAmortisation\u2009\u200astarts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200a asset\u2009\u200ais\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nGains\u2009\u200a or\u2009\u200a losses\u2009\u200a arising\u2009\u200a from\u2009\u200a derecognition\u2009\u200a of\u2009\u200a assets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n1.10. Property, plant, equipment
\nTangible\u2009\u200afixed\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200aacquisition\u2009\u200a
\ncost\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ain\u2009\u200aprogress\u2009\u200ais\u2009\u200acarried\u2009\u200aat\u2009\u200a
\ncost\u2009\u200aless\u2009\u200aany\u2009\u200aidentified\u2009\u200aimpairment.
\nDepreciation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis,\u2009\u200a
\naccording\u2009\u200ato\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200a the\u2009\u200a useful\u2009\u200alife\u2009\u200a for\u2009\u200a each\u2009\u200a
\nsignificant\u2009\u200acomponent\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ain\u2009\u200aquestion.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a value\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a lower\u2009\u200a than\u2009\u200a its\u2009\u200a
\nbook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200a is\u2009\u200areduced\u2009\u200ato\u2009\u200areflect\u2009\u200athis\u2009\u200a loss\u2009\u200a
\nin\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Buildings | \n20 to 50 years | \n\n\n\n\n\n
\n\n| Technical\u2009\u200ainstallations | \n3 to 20 years | \n\n\n\n\n\n
\n\n| Furniture,\u2009\u200avehicles\u2009\u200aand\u2009\u200aothers | \n3 to 20 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
Depreciation\u2009\u200astarts\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200athat\u2009\u200athe\u2009\u200aassets\u2009\u200aare\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nLand\u2009\u200ais\u2009\u200anot\u2009\u200asubject\u2009\u200ato\u2009\u200adepreciation.
\nGains\u2009\u200aor\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200athe\u2009\u200aderecognition\u2009\u200aof\u2009\u200aassets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\nBearer biological assets
\nProducer\u2009\u200abiological\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200aacquisition\u2009\u200a
\ncost,\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nDepreciation\u2009\u200ais\u2009\u200aapplied\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200astraight-line\u2009\u200a
\nmethod\u2009\u200abased\u2009\u200aon\u2009\u200aan\u2009\u200aestimate\u2009\u200aof\u2009\u200athe\u2009\u200auseful\u2009\u200alife.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a less\u2009\u200a than\u2009\u200a its\u2009\u200a
\ncarrying\u2009\u200aamount,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200ais\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 26 years | \n\n\n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 33 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200adepreciation\u2009\u200astarting\u2009\u200adate\u2009\u200ais\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200atransfer\u2009\u200a
\nof\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a production\u2009\u200a (i.e.\u2009\u200a asset\u2009\u200a being\u2009\u200a
\nmature).\u2009\u200a This\u2009\u200a transfer\u2009\u200a takes\u2009\u200a place\u2009\u200a in\u2009\u200a the\u2009\u200a fourth\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200apalm\u2009\u200aoil\u2009\u200atree\u2009\u200aplanting\u2009\u200a and\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200arubber\u2009\u200atree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200a
\noperating\u2009\u200a period\u2009\u200a can\u2009\u200a be\u2009\u200a adapted\u2009\u200a according\u2009\u200a to\u2009\u200a the\u2009\u200a
\nparticular\u2009\u200acircumstances.
\n
\n\n\n\n\n\n\n\n\n\n\n\nRight-of-use\u2009\u200aassets\u2009\u200aare\u2009\u200adepreciated\u2009\u200aon\u2009\u200aa\u2009\u200a
\nstraight-line\u2009\u200abasis\u2009\u200aover\u2009\u200athe\u2009\u200ashorter\u2009\u200aof\u2009\u200auseful\u2009\u200alife\u2009\u200aand\u2009\u200a
\nlease\u2009\u200aterm.
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag411": {
"value": "\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200atheir\u2009\u200a acquisition\u2009\u200a cost\u2009\u200a
\nless\u2009\u200a accumulated\u2009\u200a amortisation\u2009\u200a and\u2009\u200a any\u2009\u200a impairment\u2009\u200a
\nlosses.
\nAmortisation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis\u2009\u200a
\nbased\u2009\u200aon\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200athe\u2009\u200auseful\u2009\u200alife\u2009\u200aof\u2009\u200a the\u2009\u200a asset\u2009\u200a
\nin\u2009\u200a question.\u2009\u200a Intangible\u2009\u200a assets\u2009\u200a are\u2009\u200a not\u2009\u200a subject\u2009\u200a to\u2009\u200a
\nrevaluation.\u2009\u200aWhen\u2009\u200athe\u2009\u200arecoverable\u2009\u200avalue\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nis\u2009\u200alower\u2009\u200athan\u2009\u200aits\u2009\u200abook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a
\nreflect\u2009\u200athis\u2009\u200aloss\u2009\u200ain\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Patents | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n\n\n
\n\n| Software | \n3 to 5 years | \n\n\n\n\n\n
\n\n| ConcessionsG | \nLength\u2009\u200aof\u2009\u200athe\u2009\u200aconcessionsG | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nAmortisation\u2009\u200astarts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200a asset\u2009\u200ais\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nGains\u2009\u200a or\u2009\u200a losses\u2009\u200a arising\u2009\u200a from\u2009\u200a derecognition\u2009\u200a of\u2009\u200a assets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag416": {
"value": "\n
\n\n1.10. Property, plant, equipment
\nTangible\u2009\u200afixed\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200aacquisition\u2009\u200a
\ncost\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ain\u2009\u200aprogress\u2009\u200ais\u2009\u200acarried\u2009\u200aat\u2009\u200a
\ncost\u2009\u200aless\u2009\u200aany\u2009\u200aidentified\u2009\u200aimpairment.
\nDepreciation\u2009\u200a is\u2009\u200a applied\u2009\u200a on\u2009\u200a a\u2009\u200a straight-line\u2009\u200a basis,\u2009\u200a
\naccording\u2009\u200ato\u2009\u200a an\u2009\u200a estimate\u2009\u200a of\u2009\u200a the\u2009\u200a useful\u2009\u200alife\u2009\u200a for\u2009\u200a each\u2009\u200a
\nsignificant\u2009\u200acomponent\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ain\u2009\u200aquestion.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a value\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a lower\u2009\u200a than\u2009\u200a its\u2009\u200a
\nbook\u2009\u200avalue,\u2009\u200athe\u2009\u200alatter\u2009\u200a is\u2009\u200areduced\u2009\u200ato\u2009\u200areflect\u2009\u200athis\u2009\u200a loss\u2009\u200a
\nin\u2009\u200avalue.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Buildings | \n20 to 50 years | \n\n\n\n\n\n
\n\n| Technical\u2009\u200ainstallations | \n3 to 20 years | \n\n\n\n\n\n
\n\n| Furniture,\u2009\u200avehicles\u2009\u200aand\u2009\u200aothers | \n3 to 20 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
Depreciation\u2009\u200astarts\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200athat\u2009\u200athe\u2009\u200aassets\u2009\u200aare\u2009\u200a
\navailable\u2009\u200ato\u2009\u200ause.
\nLand\u2009\u200ais\u2009\u200anot\u2009\u200asubject\u2009\u200ato\u2009\u200adepreciation.
\nGains\u2009\u200aor\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200athe\u2009\u200aderecognition\u2009\u200aof\u2009\u200aassets\u2009\u200a
\n(i.e.\u2009\u200a the\u2009\u200a difference\u2009\u200a between\u2009\u200a the\u2009\u200a disposal\u2009\u200a proceeds\u2009\u200a
\nand\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset)\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aincome\u2009\u200astatement\u2009\u200awhen\u2009\u200aassets\u2009\u200aare\u2009\u200aderecognised.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag418": {
"value": "\n
\n1.11. Bearer biological assets
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aAfrica.\u2009\u200aBearer\u2009\u200aplants,\u2009\u200a
\nmainly\u2009\u200aconsisting\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber\u2009\u200aplantations,\u2009\u200a
\nare\u2009\u200a valued\u2009\u200a by\u2009\u200a using\u2009\u200a the\u2009\u200a cost\u2009\u200a model,\u2009\u200a according\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aprinciples\u2009\u200adefined\u2009\u200ain\u2009\u200aIAS\u2009\u200a16\u2009\u200a\u201cProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200a
\nequipment\u201d.
\nBiological\u2009\u200aassets\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200aharvest,\u2009\u200ain\u2009\u200aparticular\u2009\u200a
\nfor\u2009\u200apalm\u2009\u200abunches,\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber,\u2009\u200aare\u2009\u200aevaluated\u2009\u200a
\naccording\u2009\u200a to\u2009\u200a the\u2009\u200a principles\u2009\u200a defined\u2009\u200a by\u2009\u200a IAS\u2009\u200a 41\u2009\u200a
\n\u201cAgriculture\u201d.
\n\nBearer biological assets
\nProducer\u2009\u200abiological\u2009\u200aassets\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200aacquisition\u2009\u200a
\ncost,\u2009\u200a less\u2009\u200a accumulated\u2009\u200a depreciation\u2009\u200a and\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200alosses.
\nDepreciation\u2009\u200ais\u2009\u200aapplied\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200astraight-line\u2009\u200a
\nmethod\u2009\u200abased\u2009\u200aon\u2009\u200aan\u2009\u200aestimate\u2009\u200aof\u2009\u200athe\u2009\u200auseful\u2009\u200alife.\u2009\u200aWhen\u2009\u200a
\nthe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a is\u2009\u200a less\u2009\u200a than\u2009\u200a its\u2009\u200a
\ncarrying\u2009\u200aamount,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200ais\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 26 years | \n\n\n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 33 years | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200adepreciation\u2009\u200astarting\u2009\u200adate\u2009\u200ais\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200atransfer\u2009\u200a
\nof\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a production\u2009\u200a (i.e.\u2009\u200a asset\u2009\u200a being\u2009\u200a
\nmature).\u2009\u200a This\u2009\u200a transfer\u2009\u200a takes\u2009\u200a place\u2009\u200a in\u2009\u200a the\u2009\u200a fourth\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200apalm\u2009\u200aoil\u2009\u200atree\u2009\u200aplanting\u2009\u200a and\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200a
\nyear\u2009\u200aafter\u2009\u200arubber\u2009\u200atree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200a
\noperating\u2009\u200a period\u2009\u200a can\u2009\u200a be\u2009\u200a adapted\u2009\u200a according\u2009\u200a to\u2009\u200a the\u2009\u200a
\nparticular\u2009\u200acircumstances.
\n
\n\n\n\n\n\n\n\n\n\n\n\nAgricultural production
\nAgricultural\u2009\u200a production\u2009\u200a at\u2009\u200a harvest\u2009\u200a is\u2009\u200a valued\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue\u2009\u200aless\u2009\u200athe\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200ato\u2009\u200acomplete\u2009\u200a
\nthe\u2009\u200asale.
\nThere\u2009\u200a are\u2009\u200a no\u2009\u200a observable\u2009\u200a data\u2009\u200a for\u2009\u200a agricultural\u2009\u200a
\nproduction\u2009\u200a (palm\u2009\u200a harvest,\u2009\u200a latex).\u2009\u200a The\u2009\u200a World\u2009\u200a Bank\u2009\u200a
\npublishes\u2009\u200a price\u2009\u200a forecasts\u2009\u200a for\u2009\u200a dry\u2009\u200a rubber
\nG
\n\u2009\u200a (finished\u2009\u200a
\nproduct).\u2009\u200aThese\u2009\u200aforecasts\u2009\u200aare\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aRSS3
\nG
\n\u2009\u200agrade\u2009\u200a
\n(smoked\u2009\u200asheet
\nG
\n)\u2009\u200athat\u2009\u200ais\u2009\u200a not\u2009\u200a produced\u2009\u200a by\u2009\u200a the\u2009\u200a Group.\u2009\u200a
\nLastly,\u2009\u200a and\u2009\u200a even\u2009\u200a more\u2009\u200a so,\u2009\u200a there\u2009\u200a are\u2009\u200a no\u2009\u200a observable\u2009\u200a
\nprospective\u2009\u200adata\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a agricultural\u2009\u200a
\nproduction.\u2009\u200a The\u2009\u200a price\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a product\u2009\u200a in\u2009\u200a a\u2009\u200a
\nglobal\u2009\u200amarket\u2009\u200ais\u2009\u200anot\u2009\u200asufficiently\u2009\u200arepresentative\u2009\u200aof\u2009\u200athe\u2009\u200a
\neconomic\u2009\u200areality\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200avarious\u2009\u200aentities\u2009\u200aof\u2009\u200athe\u2009\u200a
\nGroup\u2009\u200aintervene.\u2009\u200aThis\u2009\u200aprice\u2009\u200acan\u2009\u200ahence\u2009\u200anot\u2009\u200abe\u2009\u200aused\u2009\u200aas\u2009\u200a
\na\u2009\u200areference\u2009\u200afor\u2009\u200avaluation.
\nAs\u2009\u200aa\u2009\u200aresult,\u2009\u200aeach\u2009\u200aentity\u2009\u200adetermines\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a
\nagricultural\u2009\u200aproduction\u2009\u200abased\u2009\u200aon\u2009\u200aactual\u2009\u200amarket\u2009\u200aprices\u2009\u200a
\nobtained\u2009\u200aover\u2009\u200athe\u2009\u200apast\u2009\u200ayear.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\nThe\u2009\u200a Group\u2009\u200a considers\u2009\u200a produce\u2009\u200a that\u2009\u200a grows\u2009\u200a on\u2009\u200a mature\u2009\u200a
\nplantations\u2009\u200a (oil\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a fruits\u2009\u200a and\u2009\u200a produce\u2009\u200a of\u2009\u200a
\nrubber)\u2009\u200aas\u2009\u200abiological\u2009\u200aassets,\u2009\u200ain\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIAS\u2009\u200a41\u2009\u200a
\nprinciples.\u2009\u200aThis\u2009\u200aproduce\u2009\u200ais\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200a
\ncosts\u2009\u200ato\u2009\u200asell\u2009\u200auntil\u2009\u200athe\u2009\u200apoint\u2009\u200aof\u2009\u200aharvest.\u2009\u200aAny\u2009\u200aresultant\u2009\u200a
\ngains\u2009\u200aor\u2009\u200alosses\u2009\u200aarising\u2009\u200afrom\u2009\u200achanges\u2009\u200ain\u2009\u200afair\u2009\u200avalue\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement.\u2009\u200a After\u2009\u200a harvest,\u2009\u200a
\nthese\u2009\u200aproduce\u2009\u200aare\u2009\u200ameasured\u2009\u200ain\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIAS\u2009\u200a2\u2009\u200a
\nInventories\u2009\u200aand\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200acosts\u2009\u200ato\u2009\u200asell\u2009\u200ais\u2009\u200athe\u2009\u200a
\ncost\u2009\u200aof\u2009\u200athe\u2009\u200ainventories\u2009\u200a(see\u2009\u200aNote\u2009\u200a1.14).
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag424": {
"value": "\n1.12. Leases
\nThe Group assesses at contract inception whether
\na\u2009\u200a contract\u2009\u200a is,\u2009\u200a or\u2009\u200a contains,\u2009\u200a a\u2009\u200a lease.\u2009\u200a That\u2009\u200a is,\u2009\u200a if\u2009\u200a the\u2009\u200a
\ncontract\u2009\u200a conveys\u2009\u200a the\u2009\u200a right\u2009\u200a to\u2009\u200a control\u2009\u200athe\u2009\u200a use\u2009\u200a of\u2009\u200a an\u2009\u200a
\nidentified\u2009\u200aasset\u2009\u200afor\u2009\u200aa\u2009\u200aperiod\u2009\u200aof\u2009\u200atime\u2009\u200ain\u2009\u200aexchange\u2009\u200afor\u2009\u200a
\nconsideration.
\nThe\u2009\u200a Group\u2009\u200a applies\u2009\u200a a\u2009\u200a single\u2009\u200a recognition\u2009\u200a and\u2009\u200a
\nmeasurement\u2009\u200aapproach\u2009\u200afor\u2009\u200aall\u2009\u200aleases,\u2009\u200aexcept\u2009\u200afor\u2009\u200ashort-
\nterm\u2009\u200a leases\u2009\u200a and\u2009\u200a leases\u2009\u200a of\u2009\u200a low-value\u2009\u200a assets\u2009\u200a (mainly\u2009\u200a
\nIT\u2009\u200a equipment),\u2009\u200a for\u2009\u200a which\u2009\u200a payments\u2009\u200a associated\u2009\u200a are\u2009\u200a
\nrecognised\u2009\u200a as\u2009\u200a an\u2009\u200a expense\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200arecognises\u2009\u200alease\u2009\u200aliabilities\u2009\u200a to\u2009\u200a make\u2009\u200a lease\u2009\u200a
\npayments\u2009\u200a and\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a representing\u2009\u200a the\u2009\u200a
\nright\u2009\u200ato\u2009\u200ause\u2009\u200athe\u2009\u200aunderlying\u2009\u200aassets.
\nThe\u2009\u200a Group\u2009\u200a leases\u2009\u200a offices\u2009\u200a and\u2009\u200a agricultural\u2009\u200a land\u2009\u200a for\u2009\u200a
\nterms\u2009\u200aranging\u2009\u200afrom\u2009\u200a1\u2009\u200ato\u2009\u200a99\u2009\u200ayears,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200avehicles\u2009\u200a
\nand\u2009\u200aequipment\u2009\u200afor\u2009\u200aterms\u2009\u200aranging\u2009\u200afrom\u2009\u200a1\u2009\u200amonth\u2009\u200ato\u2009\u200a5\u2009\u200a
\nyears.
\nThe\u2009\u200a Group\u2019s\u2009\u200a lease\u2009\u200a contracts\u2009\u200a are\u2009\u200a standard\u2009\u200a contracts\u2009\u200a
\nthat\u2009\u200ado\u2009\u200anot\u2009\u200ainclude\u2009\u200aadditional\u2009\u200anon-leasing\u2009\u200acomponents,\u2009\u200a
\nexcept\u2009\u200afor\u2009\u200asome\u2009\u200avehicle\u2009\u200alease\u2009\u200acontracts\u2009\u200athat\u2009\u200ainclude\u2009\u200a
\na\u2009\u200a maintenance\u2009\u200a service.\u2009\u200a The\u2009\u200a Group\u2009\u200a has\u2009\u200a used\u2009\u200a the\u2009\u200a
\npractical\u2009\u200aexpedient\u2009\u200athat\u2009\u200aallows\u2009\u200athe\u2009\u200anon-segregation\u2009\u200aof\u2009\u200a
\nthe\u2009\u200alease\u2009\u200acomponent\u2009\u200afrom\u2009\u200athe\u2009\u200anon-lease\u2009\u200acomponent\u2009\u200a
\nfor these contracts.
\nAssets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a related\u2009\u200a to\u2009\u200a lease\u2009\u200a contracts\u2009\u200a are\u2009\u200a
\ninitially\u2009\u200a measured\u2009\u200a at\u2009\u200a the\u2009\u200a present\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a fixed\u2009\u200a
\npayments,\u2009\u200aincluding\u2009\u200ain-substance\u2009\u200afixed\u2009\u200apayments\u2009\u200aless\u2009\u200a
\nany\u2009\u200a lease\u2009\u200a incentives\u2009\u200a receivable.\u2009\u200a Lease\u2009\u200a payments\u2009\u200a to\u2009\u200a
\nbe\u2009\u200amade\u2009\u200aunder\u2009\u200areasonably\u2009\u200acertain\u2009\u200aextension\u2009\u200aoptions\u2009\u200a
\nare\u2009\u200aalso\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200ameasurement\u2009\u200aof\u2009\u200athe\u2009\u200aliability.\u2009\u200a
\nTo\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200a management\u2009\u200aconsiders\u2009\u200aall\u2009\u200afacts\u2009\u200a
\nand\u2009\u200a circumstances\u2009\u200a that\u2009\u200a may\u2009\u200a create\u2009\u200a an\u2009\u200a incentive\u2009\u200a to\u2009\u200a
\nexercise\u2009\u200aa\u2009\u200arenewal\u2009\u200aoption\u2009\u200aor\u2009\u200anot\u2009\u200ato\u2009\u200aexercise\u2009\u200aan\u2009\u200aearly\u2009\u200a
\ntermination\u2009\u200aoption.\u2009\u200aThe\u2009\u200alease\u2009\u200aliability\u2009\u200ais\u2009\u200aremeasured\u2009\u200a
\nif\u2009\u200a there\u2009\u200a is\u2009\u200a a\u2009\u200a change\u2009\u200a in\u2009\u200a the\u2009\u200a lease\u2009\u200a term,\u2009\u200a in\u2009\u200a the\u2009\u200a lease\u2009\u200a
\npayment or in the assessment of an option to purchase
\nthe\u2009\u200aunderlying\u2009\u200aasset.
\nAs\u2009\u200a the\u2009\u200a implicit\u2009\u200a interest\u2009\u200a rate\u2009\u200a is\u2009\u200a unknown\u2009\u200a for\u2009\u200a all\u2009\u200a the\u2009\u200a
\nGroup\u2019s\u2009\u200acontracts,\u2009\u200athe\u2009\u200aincremental\u2009\u200aborrowing\u2009\u200arate\u2009\u200awas\u2009\u200a
\nused\u2009\u200ato\u2009\u200adiscount\u2009\u200athe\u2009\u200alease\u2009\u200apayments.\u2009\u200aThe\u2009\u200aincremental\u2009\u200a
\nborrowing\u2009\u200arate\u2009\u200ais\u2009\u200athe\u2009\u200arate\u2009\u200athat\u2009\u200athe\u2009\u200alessee\u2009\u200awould\u2009\u200ahave\u2009\u200a
\nto\u2009\u200apay\u2009\u200ato\u2009\u200aborrow,\u2009\u200afor\u2009\u200aa\u2009\u200asimilar\u2009\u200aterm\u2009\u200aand\u2009\u200awith\u2009\u200aa\u2009\u200asimilar\u2009\u200a
\nguarantee,\u2009\u200a the\u2009\u200a funds\u2009\u200a necessary\u2009\u200a to\u2009\u200a acquire\u2009\u200a an\u2009\u200a asset\u2009\u200a
\nwhose\u2009\u200avalue\u2009\u200ais\u2009\u200asimilar\u2009\u200ato\u2009\u200athe\u2009\u200aasset\u2009\u200aunder\u2009\u200athe\u2009\u200aright-of-
\nuse\u2009\u200ain\u2009\u200aa\u2009\u200asimilar\u2009\u200aeconomic\u2009\u200aenvironment.
\nIn\u2009\u200a determining\u2009\u200a the\u2009\u200a incremental\u2009\u200a borrowing\u2009\u200a rate,\u2009\u200a the\u2009\u200a
\nGroup:
\n - where\u2009\u200a possible,\u2009\u200a uses\u2009\u200a the\u2009\u200a most\u2009\u200a recent\u2009\u200a financing\u2009\u200a
\nreceived\u2009\u200a by\u2009\u200a the\u2009\u200a lessee\u2009\u200a as\u2009\u200a a\u2009\u200a starting\u2009\u200a point,\u2009\u200a which\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a to\u2009\u200a reflect\u2009\u200a the\u2009\u200a change\u2009\u200a in\u2009\u200a financing\u2009\u200a
\nconditions\u2009\u200asince\u2009\u200athe\u2009\u200afinancing\u2009\u200awas\u2009\u200areceived;
\n - uses\u2009\u200a a\u2009\u200a build-up\u2009\u200a approach\u2009\u200a starting\u2009\u200a with\u2009\u200a a\u2009\u200a risk-free\u2009\u200a
\nrate\u2009\u200awhich\u2009\u200awas\u2009\u200aadjusted\u2009\u200afor\u2009\u200acredit\u2009\u200arisk\u2009\u200afor\u2009\u200aleases\u2009\u200afor\u2009\u200a
\nentities\u2009\u200awith\u2009\u200ano\u2009\u200arecent\u2009\u200aexternal\u2009\u200afinancing;
\n - makes\u2009\u200a lease\u2009\u200a specific\u2009\u200a adjustments\u2009\u200a (such\u2009\u200a as\u2009\u200a term,\u2009\u200a
\ncountry,\u2009\u200acurrency\u2009\u200aand\u2009\u200acollateral).
\nThe\u2009\u200adiscount\u2009\u200arates\u2009\u200aused\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200arange\u2009\u200abetween\u2009\u200a
\n1.75%\u2009\u200aand\u2009\u200a19.9%.
\nLease\u2009\u200apayments\u2009\u200aare\u2009\u200aallocated\u2009\u200abetween\u2009\u200athe\u2009\u200arepayment\u2009\u200a
\nof\u2009\u200a the\u2009\u200a principal\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a and\u2009\u200a
\ninterest\u2009\u200a expense.\u2009\u200a Interest\u2009\u200a expense\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a
\nthe\u2009\u200a income\u2009\u200a statement\u2009\u200a for\u2009\u200a the\u2009\u200a period\u2009\u200a over\u2009\u200a the\u2009\u200a term\u2009\u200a
\nof\u2009\u200athe\u2009\u200alease.\u2009\u200a
\n\nRight-of-use\u2009\u200aassets\u2009\u200aare\u2009\u200adepreciated\u2009\u200aon\u2009\u200aa\u2009\u200a
\nstraight-line\u2009\u200abasis\u2009\u200aover\u2009\u200athe\u2009\u200ashorter\u2009\u200aof\u2009\u200auseful\u2009\u200alife\u2009\u200aand\u2009\u200a
\nlease\u2009\u200aterm.
\n\n\n\n\n\n\n\n\n\n\n\n
\nThe\u2009\u200a Group\u2009\u200a applies\u2009\u200a IAS\u2009\u200a 36\u2009\u200a to\u2009\u200a determine\u2009\u200a whether\u2009\u200a a\u2009\u200a
\nright-of-use\u2009\u200a asset\u2009\u200a is\u2009\u200a impaired\u2009\u200a and\u2009\u200a recognises\u2009\u200a any\u2009\u200a
\nimpairment\u2009\u200aloss\u2009\u200aas\u2009\u200adescribed\u2009\u200ain\u2009\u200aNote\u2009\u200a8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag426": {
"value": "\n1.13. Impairment of assets
\nGoodwill\u2009\u200ais\u2009\u200anot\u2009\u200aamortised,\u2009\u200abut\u2009\u200ais\u2009\u200atested\u2009\u200afor\u2009\u200aimpairment\u2009\u200a
\nat\u2009\u200a least\u2009\u200a once\u2009\u200a a\u2009\u200a year,\u2009\u200a and\u2009\u200a whenever\u2009\u200a there\u2009\u200a is\u2009\u200a an\u2009\u200a
\nindication\u2009\u200aof\u2009\u200aimpairment.
\nIn\u2009\u200aaddition,\u2009\u200aat\u2009\u200aeach\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200areviews\u2009\u200a
\nthe\u2009\u200a carrying\u2009\u200a amounts\u2009\u200a of\u2009\u200a its\u2009\u200a intangible\u2009\u200a and\u2009\u200a tangible\u2009\u200a
\nassets,\u2009\u200aincluding\u2009\u200aits\u2009\u200aorganic\u2009\u200aproducing\u2009\u200aassets,\u2009\u200ain\u2009\u200aorder\u2009\u200a
\nto\u2009\u200aassess\u2009\u200awhether\u2009\u200athere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200athat\u2009\u200aits\u2009\u200aassets\u2009\u200a
\nmay\u2009\u200a have\u2009\u200a lost\u2009\u200a value.\u2009\u200a If\u2009\u200a there\u2009\u200a is\u2009\u200a such\u2009\u200a an\u2009\u200a indication,\u2009\u200a
\nthe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200aestimated\u2009\u200ato\u2009\u200a
\ndetermine,\u2009\u200a if\u2009\u200a applicable,\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a or\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\nimpairment.\u2009\u200aThe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200ais\u2009\u200athe\u2009\u200ahigher\u2009\u200aof\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200athe\u2009\u200acosts\u2009\u200ato\u2009\u200asell\u2009\u200athe\u2009\u200aasset\u2009\u200aand\u2009\u200athe\u2009\u200a
\nvalue\u2009\u200ain\u2009\u200ause.
\nThe\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200aof\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aand\u2009\u200a
\nintangible\u2009\u200a assets\u2009\u200a is\u2009\u200a the\u2009\u200a present\u2009\u200a value\u2009\u200a of\u2009\u200a estimated\u2009\u200a
\nfuture\u2009\u200acash\u2009\u200aflows\u2009\u200aexpected\u2009\u200afrom\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200a
\nor\u2009\u200a cash-generating\u2009\u200a unit.\u2009\u200a When\u2009\u200a it\u2009\u200a is\u2009\u200a not\u2009\u200a possible\u2009\u200a to\u2009\u200a
\nestimate\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200aan\u2009\u200aisolated\u2009\u200aasset,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a
\ncash-generating\u2009\u200aunit\u2009\u200ato\u2009\u200awhich\u2009\u200athe\u2009\u200aasset\u2009\u200abelongs.
\nIf\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a (or\u2009\u200a a\u2009\u200a cash-
\ngenerating\u2009\u200a unit)\u2009\u200a is\u2009\u200a estimated\u2009\u200a to\u2009\u200a be\u2009\u200a less\u2009\u200a than\u2009\u200a its\u2009\u200a
\ncarrying\u2009\u200a amount,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a
\n(cash-generating\u2009\u200a unit)\u2009\u200a is\u2009\u200a reduced\u2009\u200a to\u2009\u200a its\u2009\u200a recoverable\u2009\u200a
\namount.\u2009\u200a Impairment\u2009\u200a losses\u2009\u200a are\u2009\u200a immediately\u2009\u200a
\nrecognised\u2009\u200aas\u2009\u200aexpenses\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement.
\nWhen\u2009\u200aan\u2009\u200aimpairment\u2009\u200aloss\u2009\u200awhich\u2009\u200awas\u2009\u200arecognised\u2009\u200a in\u2009\u200aa\u2009\u200a
\nprior\u2009\u200aperiod\u2009\u200ano\u2009\u200alonger\u2009\u200aexists\u2009\u200a or\u2009\u200a needs\u2009\u200a to\u2009\u200a be\u2009\u200a written\u2009\u200a
\ndown,\u2009\u200a the\u2009\u200a carrying\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a (cash-
\ngenerating\u2009\u200a unit)\u2009\u200a is\u2009\u200a increased\u2009\u200a to\u2009\u200a the\u2009\u200a extent\u2009\u200a of\u2009\u200a the\u2009\u200a
\nrevised\u2009\u200aestimate\u2009\u200aof\u2009\u200aits\u2009\u200arecoverable\u2009\u200aamount.\u2009\u200aHowever,\u2009\u200a
\nthis\u2009\u200a increased\u2009\u200a carrying\u2009\u200a amount\u2009\u200a may\u2009\u200a not\u2009\u200a exceed\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200athat\u2009\u200awould\u2009\u200ahave\u2009\u200abeen\u2009\u200adetermined\u2009\u200aif\u2009\u200a
\nno\u2009\u200aimpairment\u2009\u200aloss\u2009\u200ahad\u2009\u200abeen\u2009\u200arecognised\u2009\u200afor\u2009\u200athe\u2009\u200aasset\u2009\u200a
\n(cash-generating\u2009\u200a unit)\u2009\u200a in\u2009\u200a prior\u2009\u200a years.\u2009\u200a The\u2009\u200a reversal\u2009\u200a
\nof\u2009\u200a an\u2009\u200a impairment\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a immediately\u2009\u200a in\u2009\u200a
\nincome in the income statement.
\nIt\u2009\u200ais\u2009\u200anot\u2009\u200apossible\u2009\u200ato\u2009\u200asubsequently\u2009\u200areverse\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nloss\u2009\u200arecorded\u2009\u200aon\u2009\u200agoodwill.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag428": {
"value": "\n1.14. Inventories
\nInventories\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200athe\u2009\u200alower\u2009\u200aof\u2009\u200acost\u2009\u200aand\u2009\u200anet\u2009\u200a
\nrealisable\u2009\u200a value.\u2009\u200a Cost\u2009\u200a includes\u2009\u200a direct\u2009\u200a material\u2009\u200a costs\u2009\u200a
\nand,\u2009\u200a if\u2009\u200a applicable,\u2009\u200a direct\u2009\u200a labour\u2009\u200a costs\u2009\u200a and\u2009\u200a directly\u2009\u200a
\nattributable\u2009\u200aoverhead\u2009\u200acosts.
\nWhere\u2009\u200aspecific\u2009\u200aidentification\u2009\u200ais\u2009\u200anot\u2009\u200apossible,\u2009\u200athe\u2009\u200acost\u2009\u200a
\nis\u2009\u200a determined\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a weighted\u2009\u200a average\u2009\u200a cost\u2009\u200a
\nmethod.\u2009\u200aNet\u2009\u200arealisable\u2009\u200avalue\u2009\u200ais\u2009\u200athe\u2009\u200aestimated\u2009\u200aselling\u2009\u200a
\nprice\u2009\u200ain\u2009\u200athe\u2009\u200aordinary\u2009\u200acourse\u2009\u200aof\u2009\u200abusiness\u2009\u200aless\u2009\u200aestimated\u2009\u200a
\ncosts\u2009\u200aof\u2009\u200acompletion\u2009\u200aand\u2009\u200athe\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200a
\nto\u2009\u200acomplete\u2009\u200athe\u2009\u200asale\u2009\u200a(primarily\u2009\u200aselling\u2009\u200aexpenses).
\nImpairment\u2009\u200aor\u2009\u200aloss\u2009\u200aon\u2009\u200ainventory\u2009\u200ato\u2009\u200anet\u2009\u200arealisable\u2009\u200avalue\u2009\u200a
\nis\u2009\u200arecognised\u2009\u200aas\u2009\u200aan\u2009\u200aexpense\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200a
\nimpairment\u2009\u200aor\u2009\u200aloss\u2009\u200aoccurred.
\nAs\u2009\u200aexplained\u2009\u200ain\u2009\u200aNote\u2009\u200a1.11.,\u2009\u200aagricultural\u2009\u200aproduction\u2009\u200ais\u2009\u200a
\nmeasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200aless\u2009\u200aestimated\u2009\u200acosts\u2009\u200anecessary\u2009\u200a
\nto\u2009\u200amake\u2009\u200athe\u2009\u200asale.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag429": {
"value": "\n1.15. Trade receivables
\nTrade\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200anominal\u2009\u200avalue\u2009\u200aand\u2009\u200a
\ndo\u2009\u200anot\u2009\u200abear\u2009\u200ainterest.\u2009\u200aThe\u2009\u200a Group\u2009\u200aapplies\u2009\u200aa\u2009\u200asimplified\u2009\u200a
\napproach\u2009\u200aand\u2009\u200arecords\u2009\u200aa\u2009\u200aprovision\u2009\u200afor\u2009\u200aexpected\u2009\u200alosses\u2009\u200a
\nover\u2009\u200a the\u2009\u200a life\u2009\u200a of\u2009\u200a the\u2009\u200a receivables.\u2009\u200a This\u2009\u200a provision\u2009\u200a for\u2009\u200a
\nlosses\u2009\u200ais\u2009\u200aan\u2009\u200aamount\u2009\u200athat\u2009\u200athe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200aa\u2009\u200areliable\u2009\u200a
\nestimate\u2009\u200aof\u2009\u200athe\u2009\u200ainability\u2009\u200aof\u2009\u200aits\u2009\u200acustomers\u2009\u200ato\u2009\u200amake\u2009\u200athe\u2009\u200a
\nrequired\u2009\u200apayments\u2009\u200a(refer\u2009\u200ato\u2009\u200aNote\u2009\u200a33).
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag430": {
"value": "\n1.16. Cash and cash equivalents
\nCash\u2009\u200a and\u2009\u200a cash\u2009\u200a equivalents\u2009\u200a include\u2009\u200a cash,\u2009\u200a demand\u2009\u200a
\ndeposits,\u2009\u200ashort-term\u2009\u200adeposits\u2009\u200aof\u2009\u200aless\u2009\u200athan\u2009\u200a3\u2009\u200a months,\u2009\u200a
\nas\u2009\u200awell\u2009\u200aas\u2009\u200ainvestments\u2009\u200athat\u2009\u200aare\u2009\u200asubject\u2009\u200ato\u2009\u200aa\u2009\u200anegligible\u2009\u200a
\nrisk\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200avalue\u2009\u200aand\u2009\u200aare\u2009\u200aeasily\u2009\u200aconvertible\u2009\u200ainto\u2009\u200a
\na\u2009\u200aknown\u2009\u200aamount\u2009\u200aof\u2009\u200acash,\u2009\u200ahaving\u2009\u200aa\u2009\u200amaturity\u2009\u200aof\u2009\u200athree\u2009\u200a
\nmonths\u2009\u200aor\u2009\u200aless.
\nFor\u2009\u200athe\u2009\u200apurpose\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200astatement\u2009\u200aof\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200aare\u2009\u200apresented\u2009\u200anet\u2009\u200aof\u2009\u200a
\noutstanding\u2009\u200abank\u2009\u200a overdrafts,\u2009\u200a as\u2009\u200a they\u2009\u200a are\u2009\u200a considered\u2009\u200a
\nan\u2009\u200aintegral\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200acash\u2009\u200amanagement.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag431": {
"value": "\n
\n\n
\n\n
\n1.17. Financial instruments
\nFinancial\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nconsolidated\u2009\u200a statement\u2009\u200a of\u2009\u200a the\u2009\u200a financial\u2009\u200a position\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abecomes\u2009\u200aa\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\nFinancial assets and liabilities measured at
\namortised costs
\nThe\u2009\u200a Group\u2019s\u2009\u200a business\u2009\u200a model\u2009\u200a for\u2009\u200a financial\u2009\u200a assets\u2009\u200a
\nmanagement\u2009\u200a describes\u2009\u200a the\u2009\u200a way\u2009\u200a it\u2009\u200a manages\u2009\u200a its\u2009\u200a
\nfinancial\u2009\u200aassets\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200agenerate\u2009\u200acash\u2009\u200aflows.\u2009\u200aThe\u2009\u200a
\nbusiness\u2009\u200a model\u2009\u200a determines\u2009\u200a whether\u2009\u200a cash\u2009\u200a flows\u2009\u200a will\u2009\u200a
\nresult\u2009\u200afrom\u2009\u200athe\u2009\u200acollection\u2009\u200aof\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows,\u2009\u200a
\nfrom\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aor\u2009\u200aboth.\u2009\u200aFinancial\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aand\u2009\u200ameasured\u2009\u200aat\u2009\u200aamortised\u2009\u200acost\u2009\u200aare\u2009\u200a
\nheld\u2009\u200ain\u2009\u200aa\u2009\u200abusiness\u2009\u200amodel\u2009\u200awith\u2009\u200athe\u2009\u200aaim\u2009\u200ato\u2009\u200ahold\u2009\u200afinancial\u2009\u200a
\nassets\u2009\u200aand\u2009\u200acollect\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows.\u2009\u200aLong-term\u2009\u200a
\nadvances\u2009\u200aand\u2009\u200aother\u2009\u200areceivables\u2009\u200aare\u2009\u200aheld\u2009\u200afor\u2009\u200athe\u2009\u200asole\u2009\u200a
\npurpose\u2009\u200aof\u2009\u200acollecting\u2009\u200aprincipal\u2009\u200aand\u2009\u200ainterest.\u2009\u200aAs\u2009\u200asuch,\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\nthey\u2009\u200a comply\u2009\u200a with\u2009\u200a the\u2009\u200a \u201cSolely\u2009\u200a Payments\u2009\u200a of\u2009\u200a Principal\u2009\u200a
\nand\u2009\u200a Interest\u201d\u2009\u200a (SPPI)\u2009\u200a model.\u2009\u200a They\u2009\u200a are\u2009\u200a accounted\u2009\u200afor\u2009\u200a
\nusing\u2009\u200athe\u2009\u200aamortised\u2009\u200acost\u2009\u200amethod.
\nFinancial\u2009\u200aassets\u2009\u200aare\u2009\u200ainitially\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue,\u2009\u200a
\nnet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\u2009\u200aadded\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200a
\nthat\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200a
\nInterest\u2009\u200ais\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200a
\nmethod.
\nThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200athe\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200asimplification:\u2009\u200aat\u2009\u200a
\nevery\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200aevaluates\u2009\u200awhether\u2009\u200athe\u2009\u200a
\ndebt\u2009\u200ainstrument\u2009\u200ais\u2009\u200aconsidered\u2009\u200ato\u2009\u200ahave\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nusing\u2009\u200aall\u2009\u200areasonable\u2009\u200aand\u2009\u200asupportable\u2009\u200ainformation\u2009\u200athat\u2009\u200a
\nis\u2009\u200aavailable\u2009\u200a without\u2009\u200a undue\u2009\u200a cost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200amaking\u2009\u200a
\nthat\u2009\u200a evaluation,\u2009\u200a the\u2009\u200a Group\u2009\u200a reassesses\u2009\u200a the\u2009\u200a internal\u2009\u200a
\ncredit\u2009\u200a rating\u2009\u200a of\u2009\u200a the\u2009\u200a debt\u2009\u200a instrument.\u2009\u200a In\u2009\u200a addition,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athat\u2009\u200athere\u2009\u200ahas\u2009\u200abeen\u2009\u200aa\u2009\u200asignificant\u2009\u200a
\nincrease\u2009\u200ain\u2009\u200acredit\u2009\u200arisk\u2009\u200awhen\u2009\u200acontractual\u2009\u200apayments\u2009\u200aare\u2009\u200a
\nmore\u2009\u200athan\u2009\u200a30\u2009\u200adays\u2009\u200apast\u2009\u200adue.
\nFinancial\u2009\u200a liabilities\u2009\u200a are\u2009\u200a initially\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue,\u2009\u200anet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aexpenses\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200ain\u2009\u200aincome\u2009\u200astatement\u2009\u200aand\u2009\u200aare\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200athat\u2009\u200a
\nthey\u2009\u200aare\u2009\u200aunpaid\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athey\u2009\u200aoccur.
\nThe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200aa\u2009\u200areasonable\u2009\u200aapproximation\u2009\u200aof\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200aof\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200asuch\u2009\u200aas\u2009\u200a
\nborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200awith\u2009\u200ashort-term\u2009\u200amaturity.
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200ameasurement\u2009\u200aof\u2009\u200aborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200a
\nwith\u2009\u200a financial\u2009\u200a institutions,\u2009\u200a other\u2009\u200a than\u2009\u200a in\u2009\u200a the\u2009\u200a short\u2009\u200a
\nterm,\u2009\u200adepends\u2009\u200aboth\u2009\u200aon\u2009\u200athe\u2009\u200aspecifics\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200aand\u2009\u200a
\non\u2009\u200a current\u2009\u200a market\u2009\u200a conditions.\u2009\u200a The\u2009\u200a fair\u2009\u200a value\u2009\u200a was\u2009\u200a
\ncalculated\u2009\u200a by\u2009\u200a discounting\u2009\u200a the\u2009\u200a expected\u2009\u200a future\u2009\u200a cash\u2009\u200a
\nflows\u2009\u200aat\u2009\u200athe\u2009\u200are-estimated\u2009\u200ainterest\u2009\u200arates\u2009\u200aprevailing\u2009\u200aat\u2009\u200a
\nthe\u2009\u200a balance\u2009\u200a sheet\u2009\u200a date\u2009\u200a over\u2009\u200a the\u2009\u200a remaining\u2009\u200a term\u2009\u200a of\u2009\u200a
\nrepayment\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200a(Refer\u2009\u200ato\u2009\u200aNote\u2009\u200a24).
\nThe\u2009\u200a Group\u2009\u200a relied\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a the\u2009\u200a interest\u2009\u200a
\nrate\u2009\u200a of\u2009\u200a the\u2009\u200a European\u2009\u200a Central\u2009\u200a Bank\u2009\u200a adjusted\u2009\u200a for\u2009\u200a the\u2009\u200a
\nspecific\u2009\u200arisk\u2009\u200ainherent\u2009\u200ain\u2009\u200aeach\u2009\u200afinancial\u2009\u200ainstrument,\u2009\u200aas\u2009\u200a
\na\u2009\u200areasonable\u2009\u200abenchmark\u2009\u200afor\u2009\u200aestimating\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200a
\nof\u2009\u200asuch\u2009\u200aborrowings\u2009\u200a(see\u2009\u200aNote\u2009\u200a24).
\nFinancial assets designated at fair value through
\nOCI (equity instruments)
\nUpon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a the\u2009\u200a Group\u2009\u200a can\u2009\u200a elect\u2009\u200a to\u2009\u200a
\nclassify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a equity\u2009\u200a investments\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ninstruments\u2009\u200a designated\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a OCI\u2009\u200a
\nif\u2009\u200a they\u2009\u200a meet\u2009\u200a the\u2009\u200a definition\u2009\u200a of\u2009\u200a equity\u2009\u200a under\u2009\u200a IAS\u2009\u200a 32\u2009\u200a
\nFinancial\u2009\u200aInstruments:\u2009\u200aPresentation\u2009\u200aand\u2009\u200aare\u2009\u200anot\u2009\u200aheld\u2009\u200a
\nfor\u2009\u200a trading.\u2009\u200a The\u2009\u200a classification\u2009\u200a is\u2009\u200a determined\u2009\u200a on\u2009\u200a an\u2009\u200a
\ninstrument-by-instrument basis.
\nGains\u2009\u200a and\u2009\u200a losses\u2009\u200a on\u2009\u200a these\u2009\u200a financial\u2009\u200a assets\u2009\u200a are\u2009\u200a never\u2009\u200a
\nrecycled\u2009\u200ainto\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss.\u2009\u200aDividends\u2009\u200aare\u2009\u200arecognised\u2009\u200a
\nas\u2009\u200a other\u2009\u200a income\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a
\nwhen\u2009\u200a the\u2009\u200a right\u2009\u200a of\u2009\u200a payment\u2009\u200a has\u2009\u200a been\u2009\u200a established,\u2009\u200a
\nexcept\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abenefits\u2009\u200afrom\u2009\u200asuch\u2009\u200aproceeds\u2009\u200a
\nas\u2009\u200aa\u2009\u200arecovery\u2009\u200aof\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200acost\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aasset,\u2009\u200a
\nin\u2009\u200awhich\u2009\u200acase,\u2009\u200asuch\u2009\u200agains\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200aOCI.\u2009\u200aEquity\u2009\u200a
\ninstruments\u2009\u200adesignated\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aOCI\u2009\u200aare\u2009\u200a
\nnot\u2009\u200asubject\u2009\u200ato\u2009\u200aimpairment\u2009\u200aassessment.
\nThe\u2009\u200a Group\u2009\u200a elected\u2009\u200a to\u2009\u200a classify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a non-
\nlisted\u2009\u200aequity\u2009\u200ainvestments\u2009\u200aunder\u2009\u200athis\u2009\u200acategory.
\nOther financial assets and liabilities
\nOther\u2009\u200a financial\u2009\u200a assets\u2009\u200a (trade\u2009\u200a receivables,\u2009\u200a other\u2009\u200a
\nreceivables,...)\u2009\u200aand\u2009\u200aliabilities\u2009\u200a(trade\u2009\u200apayables,\u2009\u200aother\u2009\u200a
\npayables,...)\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice.\u2009\u200a
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aother\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200a
\nis\u2009\u200aestimated\u2009\u200ato\u2009\u200abe\u2009\u200aclose\u2009\u200ato\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200adue\u2009\u200ato\u2009\u200a
\ntheir short-term nature.
\nThe\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice\u2009\u200a
\nless\u2009\u200a any\u2009\u200a write-downs\u2009\u200a covering\u2009\u200a amounts\u2009\u200a considered\u2009\u200a
\nas\u2009\u200anon-recoverable\u2009\u200a if\u2009\u200athe\u2009\u200aGroup\u2009\u200a deems\u2009\u200ait\u2009\u200anecessary.\u2009\u200a
\nImpairment\u2009\u200a of\u2009\u200a assets\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200a\u201cOther\u2009\u200aoperating\u2009\u200aincome/expenses\u201d.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200aestablished\u2009\u200aa\u2009\u200aprovision\u2009\u200amatrix,\u2009\u200abased\u2009\u200a
\non\u2009\u200a its\u2009\u200a historical\u2009\u200a credit\u2009\u200a loss\u2009\u200a experience\u2009\u200a (average\u2009\u200a
\nlosses\u2009\u200aon\u2009\u200atrade\u2009\u200areceivables\u2009\u200aover\u2009\u200aseveral\u2009\u200ayears),\u2009\u200awhich\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a for\u2009\u200a prospective\u2009\u200a factors\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a
\ndebtors\u2009\u200aand\u2009\u200athe\u2009\u200aeconomic\u2009\u200aenvironment.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a is\u2009\u200a reduced\u2009\u200a using\u2009\u200a a\u2009\u200a provision\u2009\u200a
\naccount,\u2009\u200a and\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a
\nin\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aincome\u2009\u200astatement.\u2009\u200aThe\u2009\u200aBoard\u2009\u200aof\u2009\u200a
\nDirectors\u2009\u200aof\u2009\u200aeach\u2009\u200asubsidiary\u2009\u200aevaluates\u2009\u200athe\u2009\u200areceivables\u2009\u200a
\nindividually.\u2009\u200a Value\u2009\u200a adjustments\u2009\u200a are\u2009\u200a determined\u2009\u200a by\u2009\u200a
\nconsidering\u2009\u200athe\u2009\u200alocal\u2009\u200aeconomic\u2009\u200areality\u2009\u200aof\u2009\u200aeach\u2009\u200acountry.\u2009\u200a
\nThey\u2009\u200aare\u2009\u200areviewed\u2009\u200aat\u2009\u200athe\u2009\u200areception\u2009\u200aof\u2009\u200anew\u2009\u200aevents\u2009\u200aand\u2009\u200a
\nat\u2009\u200aleast\u2009\u200aannually.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag433": {
"value": "\n
\n\n
\n1.17. Financial instruments
\nFinancial\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nconsolidated\u2009\u200a statement\u2009\u200a of\u2009\u200a the\u2009\u200a financial\u2009\u200a position\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abecomes\u2009\u200aa\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\nFinancial assets and liabilities measured at
\namortised costs
\nThe\u2009\u200a Group\u2019s\u2009\u200a business\u2009\u200a model\u2009\u200a for\u2009\u200a financial\u2009\u200a assets\u2009\u200a
\nmanagement\u2009\u200a describes\u2009\u200a the\u2009\u200a way\u2009\u200a it\u2009\u200a manages\u2009\u200a its\u2009\u200a
\nfinancial\u2009\u200aassets\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200agenerate\u2009\u200acash\u2009\u200aflows.\u2009\u200aThe\u2009\u200a
\nbusiness\u2009\u200a model\u2009\u200a determines\u2009\u200a whether\u2009\u200a cash\u2009\u200a flows\u2009\u200a will\u2009\u200a
\nresult\u2009\u200afrom\u2009\u200athe\u2009\u200acollection\u2009\u200aof\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows,\u2009\u200a
\nfrom\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aor\u2009\u200aboth.\u2009\u200aFinancial\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aand\u2009\u200ameasured\u2009\u200aat\u2009\u200aamortised\u2009\u200acost\u2009\u200aare\u2009\u200a
\nheld\u2009\u200ain\u2009\u200aa\u2009\u200abusiness\u2009\u200amodel\u2009\u200awith\u2009\u200athe\u2009\u200aaim\u2009\u200ato\u2009\u200ahold\u2009\u200afinancial\u2009\u200a
\nassets\u2009\u200aand\u2009\u200acollect\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows.\u2009\u200aLong-term\u2009\u200a
\nadvances\u2009\u200aand\u2009\u200aother\u2009\u200areceivables\u2009\u200aare\u2009\u200aheld\u2009\u200afor\u2009\u200athe\u2009\u200asole\u2009\u200a
\npurpose\u2009\u200aof\u2009\u200acollecting\u2009\u200aprincipal\u2009\u200aand\u2009\u200ainterest.\u2009\u200aAs\u2009\u200asuch,\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\nthey\u2009\u200a comply\u2009\u200a with\u2009\u200a the\u2009\u200a \u201cSolely\u2009\u200a Payments\u2009\u200a of\u2009\u200a Principal\u2009\u200a
\nand\u2009\u200a Interest\u201d\u2009\u200a (SPPI)\u2009\u200a model.\u2009\u200a They\u2009\u200a are\u2009\u200a accounted\u2009\u200afor\u2009\u200a
\nusing\u2009\u200athe\u2009\u200aamortised\u2009\u200acost\u2009\u200amethod.
\nFinancial\u2009\u200aassets\u2009\u200aare\u2009\u200ainitially\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue,\u2009\u200a
\nnet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\u2009\u200aadded\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200a
\nthat\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200a
\nInterest\u2009\u200ais\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200a
\nmethod.
\nThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200athe\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200asimplification:\u2009\u200aat\u2009\u200a
\nevery\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200aevaluates\u2009\u200awhether\u2009\u200athe\u2009\u200a
\ndebt\u2009\u200ainstrument\u2009\u200ais\u2009\u200aconsidered\u2009\u200ato\u2009\u200ahave\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nusing\u2009\u200aall\u2009\u200areasonable\u2009\u200aand\u2009\u200asupportable\u2009\u200ainformation\u2009\u200athat\u2009\u200a
\nis\u2009\u200aavailable\u2009\u200a without\u2009\u200a undue\u2009\u200a cost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200amaking\u2009\u200a
\nthat\u2009\u200a evaluation,\u2009\u200a the\u2009\u200a Group\u2009\u200a reassesses\u2009\u200a the\u2009\u200a internal\u2009\u200a
\ncredit\u2009\u200a rating\u2009\u200a of\u2009\u200a the\u2009\u200a debt\u2009\u200a instrument.\u2009\u200a In\u2009\u200a addition,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athat\u2009\u200athere\u2009\u200ahas\u2009\u200abeen\u2009\u200aa\u2009\u200asignificant\u2009\u200a
\nincrease\u2009\u200ain\u2009\u200acredit\u2009\u200arisk\u2009\u200awhen\u2009\u200acontractual\u2009\u200apayments\u2009\u200aare\u2009\u200a
\nmore\u2009\u200athan\u2009\u200a30\u2009\u200adays\u2009\u200apast\u2009\u200adue.
\nFinancial\u2009\u200a liabilities\u2009\u200a are\u2009\u200a initially\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue,\u2009\u200anet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aexpenses\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200ain\u2009\u200aincome\u2009\u200astatement\u2009\u200aand\u2009\u200aare\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200athat\u2009\u200a
\nthey\u2009\u200aare\u2009\u200aunpaid\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athey\u2009\u200aoccur.
\nThe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200aa\u2009\u200areasonable\u2009\u200aapproximation\u2009\u200aof\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200aof\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200asuch\u2009\u200aas\u2009\u200a
\nborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200awith\u2009\u200ashort-term\u2009\u200amaturity.
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200ameasurement\u2009\u200aof\u2009\u200aborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200a
\nwith\u2009\u200a financial\u2009\u200a institutions,\u2009\u200a other\u2009\u200a than\u2009\u200a in\u2009\u200a the\u2009\u200a short\u2009\u200a
\nterm,\u2009\u200adepends\u2009\u200aboth\u2009\u200aon\u2009\u200athe\u2009\u200aspecifics\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200aand\u2009\u200a
\non\u2009\u200a current\u2009\u200a market\u2009\u200a conditions.\u2009\u200a The\u2009\u200a fair\u2009\u200a value\u2009\u200a was\u2009\u200a
\ncalculated\u2009\u200a by\u2009\u200a discounting\u2009\u200a the\u2009\u200a expected\u2009\u200a future\u2009\u200a cash\u2009\u200a
\nflows\u2009\u200aat\u2009\u200athe\u2009\u200are-estimated\u2009\u200ainterest\u2009\u200arates\u2009\u200aprevailing\u2009\u200aat\u2009\u200a
\nthe\u2009\u200a balance\u2009\u200a sheet\u2009\u200a date\u2009\u200a over\u2009\u200a the\u2009\u200a remaining\u2009\u200a term\u2009\u200a of\u2009\u200a
\nrepayment\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200a(Refer\u2009\u200ato\u2009\u200aNote\u2009\u200a24).
\nThe\u2009\u200a Group\u2009\u200a relied\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a the\u2009\u200a interest\u2009\u200a
\nrate\u2009\u200a of\u2009\u200a the\u2009\u200a European\u2009\u200a Central\u2009\u200a Bank\u2009\u200a adjusted\u2009\u200a for\u2009\u200a the\u2009\u200a
\nspecific\u2009\u200arisk\u2009\u200ainherent\u2009\u200ain\u2009\u200aeach\u2009\u200afinancial\u2009\u200ainstrument,\u2009\u200aas\u2009\u200a
\na\u2009\u200areasonable\u2009\u200abenchmark\u2009\u200afor\u2009\u200aestimating\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200a
\nof\u2009\u200asuch\u2009\u200aborrowings\u2009\u200a(see\u2009\u200aNote\u2009\u200a24).
\nFinancial assets designated at fair value through
\nOCI (equity instruments)
\nUpon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a the\u2009\u200a Group\u2009\u200a can\u2009\u200a elect\u2009\u200a to\u2009\u200a
\nclassify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a equity\u2009\u200a investments\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ninstruments\u2009\u200a designated\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a OCI\u2009\u200a
\nif\u2009\u200a they\u2009\u200a meet\u2009\u200a the\u2009\u200a definition\u2009\u200a of\u2009\u200a equity\u2009\u200a under\u2009\u200a IAS\u2009\u200a 32\u2009\u200a
\nFinancial\u2009\u200aInstruments:\u2009\u200aPresentation\u2009\u200aand\u2009\u200aare\u2009\u200anot\u2009\u200aheld\u2009\u200a
\nfor\u2009\u200a trading.\u2009\u200a The\u2009\u200a classification\u2009\u200a is\u2009\u200a determined\u2009\u200a on\u2009\u200a an\u2009\u200a
\ninstrument-by-instrument basis.
\nGains\u2009\u200a and\u2009\u200a losses\u2009\u200a on\u2009\u200a these\u2009\u200a financial\u2009\u200a assets\u2009\u200a are\u2009\u200a never\u2009\u200a
\nrecycled\u2009\u200ainto\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss.\u2009\u200aDividends\u2009\u200aare\u2009\u200arecognised\u2009\u200a
\nas\u2009\u200a other\u2009\u200a income\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a
\nwhen\u2009\u200a the\u2009\u200a right\u2009\u200a of\u2009\u200a payment\u2009\u200a has\u2009\u200a been\u2009\u200a established,\u2009\u200a
\nexcept\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abenefits\u2009\u200afrom\u2009\u200asuch\u2009\u200aproceeds\u2009\u200a
\nas\u2009\u200aa\u2009\u200arecovery\u2009\u200aof\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200acost\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aasset,\u2009\u200a
\nin\u2009\u200awhich\u2009\u200acase,\u2009\u200asuch\u2009\u200agains\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200aOCI.\u2009\u200aEquity\u2009\u200a
\ninstruments\u2009\u200adesignated\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aOCI\u2009\u200aare\u2009\u200a
\nnot\u2009\u200asubject\u2009\u200ato\u2009\u200aimpairment\u2009\u200aassessment.
\nThe\u2009\u200a Group\u2009\u200a elected\u2009\u200a to\u2009\u200a classify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a non-
\nlisted\u2009\u200aequity\u2009\u200ainvestments\u2009\u200aunder\u2009\u200athis\u2009\u200acategory.
\nOther financial assets and liabilities
\nOther\u2009\u200a financial\u2009\u200a assets\u2009\u200a (trade\u2009\u200a receivables,\u2009\u200a other\u2009\u200a
\nreceivables,...)\u2009\u200aand\u2009\u200aliabilities\u2009\u200a(trade\u2009\u200apayables,\u2009\u200aother\u2009\u200a
\npayables,...)\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice.\u2009\u200a
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aother\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200a
\nis\u2009\u200aestimated\u2009\u200ato\u2009\u200abe\u2009\u200aclose\u2009\u200ato\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200adue\u2009\u200ato\u2009\u200a
\ntheir short-term nature.
\nThe\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice\u2009\u200a
\nless\u2009\u200a any\u2009\u200a write-downs\u2009\u200a covering\u2009\u200a amounts\u2009\u200a considered\u2009\u200a
\nas\u2009\u200anon-recoverable\u2009\u200a if\u2009\u200athe\u2009\u200aGroup\u2009\u200a deems\u2009\u200ait\u2009\u200anecessary.\u2009\u200a
\nImpairment\u2009\u200a of\u2009\u200a assets\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200a\u201cOther\u2009\u200aoperating\u2009\u200aincome/expenses\u201d.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200aestablished\u2009\u200aa\u2009\u200aprovision\u2009\u200amatrix,\u2009\u200abased\u2009\u200a
\non\u2009\u200a its\u2009\u200a historical\u2009\u200a credit\u2009\u200a loss\u2009\u200a experience\u2009\u200a (average\u2009\u200a
\nlosses\u2009\u200aon\u2009\u200atrade\u2009\u200areceivables\u2009\u200aover\u2009\u200aseveral\u2009\u200ayears),\u2009\u200awhich\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a for\u2009\u200a prospective\u2009\u200a factors\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a
\ndebtors\u2009\u200aand\u2009\u200athe\u2009\u200aeconomic\u2009\u200aenvironment.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a is\u2009\u200a reduced\u2009\u200a using\u2009\u200a a\u2009\u200a provision\u2009\u200a
\naccount,\u2009\u200a and\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a
\nin\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aincome\u2009\u200astatement.\u2009\u200aThe\u2009\u200aBoard\u2009\u200aof\u2009\u200a
\nDirectors\u2009\u200aof\u2009\u200aeach\u2009\u200asubsidiary\u2009\u200aevaluates\u2009\u200athe\u2009\u200areceivables\u2009\u200a
\nindividually.\u2009\u200a Value\u2009\u200a adjustments\u2009\u200a are\u2009\u200a determined\u2009\u200a by\u2009\u200a
\nconsidering\u2009\u200athe\u2009\u200alocal\u2009\u200aeconomic\u2009\u200areality\u2009\u200aof\u2009\u200aeach\u2009\u200acountry.\u2009\u200a
\nThey\u2009\u200aare\u2009\u200areviewed\u2009\u200aat\u2009\u200athe\u2009\u200areception\u2009\u200aof\u2009\u200anew\u2009\u200aevents\u2009\u200aand\u2009\u200a
\nat\u2009\u200aleast\u2009\u200aannually.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag435": {
"value": "\n
\n1.17. Financial instruments
\nFinancial\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nconsolidated\u2009\u200a statement\u2009\u200a of\u2009\u200a the\u2009\u200a financial\u2009\u200a position\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abecomes\u2009\u200aa\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\nFinancial assets and liabilities measured at
\namortised costs
\nThe\u2009\u200a Group\u2019s\u2009\u200a business\u2009\u200a model\u2009\u200a for\u2009\u200a financial\u2009\u200a assets\u2009\u200a
\nmanagement\u2009\u200a describes\u2009\u200a the\u2009\u200a way\u2009\u200a it\u2009\u200a manages\u2009\u200a its\u2009\u200a
\nfinancial\u2009\u200aassets\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200agenerate\u2009\u200acash\u2009\u200aflows.\u2009\u200aThe\u2009\u200a
\nbusiness\u2009\u200a model\u2009\u200a determines\u2009\u200a whether\u2009\u200a cash\u2009\u200a flows\u2009\u200a will\u2009\u200a
\nresult\u2009\u200afrom\u2009\u200athe\u2009\u200acollection\u2009\u200aof\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows,\u2009\u200a
\nfrom\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aor\u2009\u200aboth.\u2009\u200aFinancial\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aand\u2009\u200ameasured\u2009\u200aat\u2009\u200aamortised\u2009\u200acost\u2009\u200aare\u2009\u200a
\nheld\u2009\u200ain\u2009\u200aa\u2009\u200abusiness\u2009\u200amodel\u2009\u200awith\u2009\u200athe\u2009\u200aaim\u2009\u200ato\u2009\u200ahold\u2009\u200afinancial\u2009\u200a
\nassets\u2009\u200aand\u2009\u200acollect\u2009\u200acontractual\u2009\u200acash\u2009\u200aflows.\u2009\u200aLong-term\u2009\u200a
\nadvances\u2009\u200aand\u2009\u200aother\u2009\u200areceivables\u2009\u200aare\u2009\u200aheld\u2009\u200afor\u2009\u200athe\u2009\u200asole\u2009\u200a
\npurpose\u2009\u200aof\u2009\u200acollecting\u2009\u200aprincipal\u2009\u200aand\u2009\u200ainterest.\u2009\u200aAs\u2009\u200asuch,\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\nthey\u2009\u200a comply\u2009\u200a with\u2009\u200a the\u2009\u200a \u201cSolely\u2009\u200a Payments\u2009\u200a of\u2009\u200a Principal\u2009\u200a
\nand\u2009\u200a Interest\u201d\u2009\u200a (SPPI)\u2009\u200a model.\u2009\u200a They\u2009\u200a are\u2009\u200a accounted\u2009\u200afor\u2009\u200a
\nusing\u2009\u200athe\u2009\u200aamortised\u2009\u200acost\u2009\u200amethod.
\nFinancial\u2009\u200aassets\u2009\u200aare\u2009\u200ainitially\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue,\u2009\u200a
\nnet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\u2009\u200aadded\u2009\u200ato\u2009\u200a
\nthe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200a
\nthat\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200a
\nInterest\u2009\u200ais\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200a
\nmethod.
\nThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200athe\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200asimplification:\u2009\u200aat\u2009\u200a
\nevery\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200aevaluates\u2009\u200awhether\u2009\u200athe\u2009\u200a
\ndebt\u2009\u200ainstrument\u2009\u200ais\u2009\u200aconsidered\u2009\u200ato\u2009\u200ahave\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nusing\u2009\u200aall\u2009\u200areasonable\u2009\u200aand\u2009\u200asupportable\u2009\u200ainformation\u2009\u200athat\u2009\u200a
\nis\u2009\u200aavailable\u2009\u200a without\u2009\u200a undue\u2009\u200a cost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200amaking\u2009\u200a
\nthat\u2009\u200a evaluation,\u2009\u200a the\u2009\u200a Group\u2009\u200a reassesses\u2009\u200a the\u2009\u200a internal\u2009\u200a
\ncredit\u2009\u200a rating\u2009\u200a of\u2009\u200a the\u2009\u200a debt\u2009\u200a instrument.\u2009\u200a In\u2009\u200a addition,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athat\u2009\u200athere\u2009\u200ahas\u2009\u200abeen\u2009\u200aa\u2009\u200asignificant\u2009\u200a
\nincrease\u2009\u200ain\u2009\u200acredit\u2009\u200arisk\u2009\u200awhen\u2009\u200acontractual\u2009\u200apayments\u2009\u200aare\u2009\u200a
\nmore\u2009\u200athan\u2009\u200a30\u2009\u200adays\u2009\u200apast\u2009\u200adue.
\nFinancial\u2009\u200a liabilities\u2009\u200a are\u2009\u200a initially\u2009\u200a measured\u2009\u200a at\u2009\u200a fair\u2009\u200a
\nvalue,\u2009\u200anet\u2009\u200aof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aexpenses\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200ain\u2009\u200aincome\u2009\u200astatement\u2009\u200aand\u2009\u200aare\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainstrument\u2009\u200ato\u2009\u200athe\u2009\u200aextent\u2009\u200athat\u2009\u200a
\nthey\u2009\u200aare\u2009\u200aunpaid\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200ain\u2009\u200awhich\u2009\u200athey\u2009\u200aoccur.
\nThe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200aa\u2009\u200areasonable\u2009\u200aapproximation\u2009\u200aof\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200ain\u2009\u200athe\u2009\u200acase\u2009\u200aof\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200asuch\u2009\u200aas\u2009\u200a
\nborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200awith\u2009\u200ashort-term\u2009\u200amaturity.
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200ameasurement\u2009\u200aof\u2009\u200aborrowings\u2009\u200aand\u2009\u200adebts\u2009\u200a
\nwith\u2009\u200a financial\u2009\u200a institutions,\u2009\u200a other\u2009\u200a than\u2009\u200a in\u2009\u200a the\u2009\u200a short\u2009\u200a
\nterm,\u2009\u200adepends\u2009\u200aboth\u2009\u200aon\u2009\u200athe\u2009\u200aspecifics\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200aand\u2009\u200a
\non\u2009\u200a current\u2009\u200a market\u2009\u200a conditions.\u2009\u200a The\u2009\u200a fair\u2009\u200a value\u2009\u200a was\u2009\u200a
\ncalculated\u2009\u200a by\u2009\u200a discounting\u2009\u200a the\u2009\u200a expected\u2009\u200a future\u2009\u200a cash\u2009\u200a
\nflows\u2009\u200aat\u2009\u200athe\u2009\u200are-estimated\u2009\u200ainterest\u2009\u200arates\u2009\u200aprevailing\u2009\u200aat\u2009\u200a
\nthe\u2009\u200a balance\u2009\u200a sheet\u2009\u200a date\u2009\u200a over\u2009\u200a the\u2009\u200a remaining\u2009\u200a term\u2009\u200a of\u2009\u200a
\nrepayment\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200a(Refer\u2009\u200ato\u2009\u200aNote\u2009\u200a24).
\nThe\u2009\u200a Group\u2009\u200a relied\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a the\u2009\u200a interest\u2009\u200a
\nrate\u2009\u200a of\u2009\u200a the\u2009\u200a European\u2009\u200a Central\u2009\u200a Bank\u2009\u200a adjusted\u2009\u200a for\u2009\u200a the\u2009\u200a
\nspecific\u2009\u200arisk\u2009\u200ainherent\u2009\u200ain\u2009\u200aeach\u2009\u200afinancial\u2009\u200ainstrument,\u2009\u200aas\u2009\u200a
\na\u2009\u200areasonable\u2009\u200abenchmark\u2009\u200afor\u2009\u200aestimating\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200a
\nof\u2009\u200asuch\u2009\u200aborrowings\u2009\u200a(see\u2009\u200aNote\u2009\u200a24).
\nFinancial assets designated at fair value through
\nOCI (equity instruments)
\nUpon\u2009\u200a initial\u2009\u200a recognition,\u2009\u200a the\u2009\u200a Group\u2009\u200a can\u2009\u200a elect\u2009\u200a to\u2009\u200a
\nclassify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a equity\u2009\u200a investments\u2009\u200a as\u2009\u200a equity\u2009\u200a
\ninstruments\u2009\u200a designated\u2009\u200a at\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a OCI\u2009\u200a
\nif\u2009\u200a they\u2009\u200a meet\u2009\u200a the\u2009\u200a definition\u2009\u200a of\u2009\u200a equity\u2009\u200a under\u2009\u200a IAS\u2009\u200a 32\u2009\u200a
\nFinancial\u2009\u200aInstruments:\u2009\u200aPresentation\u2009\u200aand\u2009\u200aare\u2009\u200anot\u2009\u200aheld\u2009\u200a
\nfor\u2009\u200a trading.\u2009\u200a The\u2009\u200a classification\u2009\u200a is\u2009\u200a determined\u2009\u200a on\u2009\u200a an\u2009\u200a
\ninstrument-by-instrument basis.
\nGains\u2009\u200a and\u2009\u200a losses\u2009\u200a on\u2009\u200a these\u2009\u200a financial\u2009\u200a assets\u2009\u200a are\u2009\u200a never\u2009\u200a
\nrecycled\u2009\u200ainto\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss.\u2009\u200aDividends\u2009\u200aare\u2009\u200arecognised\u2009\u200a
\nas\u2009\u200a other\u2009\u200a income\u2009\u200a in\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a
\nwhen\u2009\u200a the\u2009\u200a right\u2009\u200a of\u2009\u200a payment\u2009\u200a has\u2009\u200a been\u2009\u200a established,\u2009\u200a
\nexcept\u2009\u200awhen\u2009\u200athe\u2009\u200aGroup\u2009\u200abenefits\u2009\u200afrom\u2009\u200asuch\u2009\u200aproceeds\u2009\u200a
\nas\u2009\u200aa\u2009\u200arecovery\u2009\u200aof\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200acost\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aasset,\u2009\u200a
\nin\u2009\u200awhich\u2009\u200acase,\u2009\u200asuch\u2009\u200agains\u2009\u200aare\u2009\u200arecorded\u2009\u200ain\u2009\u200aOCI.\u2009\u200aEquity\u2009\u200a
\ninstruments\u2009\u200adesignated\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aOCI\u2009\u200aare\u2009\u200a
\nnot\u2009\u200asubject\u2009\u200ato\u2009\u200aimpairment\u2009\u200aassessment.
\nThe\u2009\u200a Group\u2009\u200a elected\u2009\u200a to\u2009\u200a classify\u2009\u200a irrevocably\u2009\u200a its\u2009\u200a non-
\nlisted\u2009\u200aequity\u2009\u200ainvestments\u2009\u200aunder\u2009\u200athis\u2009\u200acategory.
\nOther financial assets and liabilities
\nOther\u2009\u200a financial\u2009\u200a assets\u2009\u200a (trade\u2009\u200a receivables,\u2009\u200a other\u2009\u200a
\nreceivables,...)\u2009\u200aand\u2009\u200aliabilities\u2009\u200a(trade\u2009\u200apayables,\u2009\u200aother\u2009\u200a
\npayables,...)\u2009\u200aare\u2009\u200arecorded\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice.\u2009\u200a
\nThe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200aother\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200a
\nis\u2009\u200aestimated\u2009\u200ato\u2009\u200abe\u2009\u200aclose\u2009\u200ato\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200adue\u2009\u200ato\u2009\u200a
\ntheir short-term nature.
\nThe\u2009\u200areceivables\u2009\u200aare\u2009\u200avalued\u2009\u200aat\u2009\u200atheir\u2009\u200atransaction\u2009\u200aprice\u2009\u200a
\nless\u2009\u200a any\u2009\u200a write-downs\u2009\u200a covering\u2009\u200a amounts\u2009\u200a considered\u2009\u200a
\nas\u2009\u200anon-recoverable\u2009\u200a if\u2009\u200athe\u2009\u200aGroup\u2009\u200a deems\u2009\u200ait\u2009\u200anecessary.\u2009\u200a
\nImpairment\u2009\u200a of\u2009\u200a assets\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a
\nstatement\u2009\u200aunder\u2009\u200a\u201cOther\u2009\u200aoperating\u2009\u200aincome/expenses\u201d.\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200aestablished\u2009\u200aa\u2009\u200aprovision\u2009\u200amatrix,\u2009\u200abased\u2009\u200a
\non\u2009\u200a its\u2009\u200a historical\u2009\u200a credit\u2009\u200a loss\u2009\u200a experience\u2009\u200a (average\u2009\u200a
\nlosses\u2009\u200aon\u2009\u200atrade\u2009\u200areceivables\u2009\u200aover\u2009\u200aseveral\u2009\u200ayears),\u2009\u200awhich\u2009\u200a
\nwas\u2009\u200a adjusted\u2009\u200a for\u2009\u200a prospective\u2009\u200a factors\u2009\u200a specific\u2009\u200a to\u2009\u200a the\u2009\u200a
\ndebtors\u2009\u200aand\u2009\u200athe\u2009\u200aeconomic\u2009\u200aenvironment.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a is\u2009\u200a reduced\u2009\u200a using\u2009\u200a a\u2009\u200a provision\u2009\u200a
\naccount,\u2009\u200a and\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a loss\u2009\u200a is\u2009\u200a recognised\u2009\u200a
\nin\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aincome\u2009\u200astatement.\u2009\u200aThe\u2009\u200aBoard\u2009\u200aof\u2009\u200a
\nDirectors\u2009\u200aof\u2009\u200aeach\u2009\u200asubsidiary\u2009\u200aevaluates\u2009\u200athe\u2009\u200areceivables\u2009\u200a
\nindividually.\u2009\u200a Value\u2009\u200a adjustments\u2009\u200a are\u2009\u200a determined\u2009\u200a by\u2009\u200a
\nconsidering\u2009\u200athe\u2009\u200alocal\u2009\u200aeconomic\u2009\u200areality\u2009\u200aof\u2009\u200aeach\u2009\u200acountry.\u2009\u200a
\nThey\u2009\u200aare\u2009\u200areviewed\u2009\u200aat\u2009\u200athe\u2009\u200areception\u2009\u200aof\u2009\u200anew\u2009\u200aevents\u2009\u200aand\u2009\u200a
\nat\u2009\u200aleast\u2009\u200aannually.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag437": {
"value": "\n1.18. Provisions
\nProvisions occur when the Group has a present
\nobligation\u2009\u200a(legal\u2009\u200aor\u2009\u200aconstructive)\u2009\u200aas\u2009\u200aa\u2009\u200aresult\u2009\u200aof\u2009\u200aa\u2009\u200apast\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\nevent.\u2009\u200aThis\u2009\u200apresent\u2009\u200aobligation\u2009\u200awill\u2009\u200aprobably\u2009\u200alead\u2009\u200ato\u2009\u200aan\u2009\u200a
\noutflow\u2009\u200aof\u2009\u200aeconomic\u2009\u200abenefits,\u2009\u200ainsofar\u2009\u200aas\u2009\u200athey\u2009\u200acan\u2009\u200abe\u2009\u200a
\nreasonably\u2009\u200aestimated.\u2009\u200a
\nRestructuring\u2009\u200a provisions\u2009\u200a occur\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a
\ncome\u2009\u200a up\u2009\u200a with\u2009\u200a a\u2009\u200a formal\u2009\u200a and\u2009\u200a detailed\u2009\u200a plan\u2009\u200a for\u2009\u200a the\u2009\u200a
\nrestructuring,\u2009\u200awhich\u2009\u200ahas\u2009\u200abeen\u2009\u200anotified\u2009\u200ato\u2009\u200athe\u2009\u200aaffected\u2009\u200a
\nparties.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag446": {
"value": "\n1.19. Pension obligations
\nDefined contribution plans
\nThe\u2009\u200a defined\u2009\u200a contribution\u2009\u200a plans\u2009\u200a designate\u2009\u200a the\u2009\u200a post-
\nemployment\u2009\u200abenefit\u2009\u200aplans\u2009\u200aunder\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200apays\u2009\u200a
\ndefined\u2009\u200acontributions\u2009\u200ato\u2009\u200aexternal\u2009\u200ainsurance\u2009\u200acompanies\u2009\u200a
\nfor\u2009\u200acertain\u2009\u200acategories\u2009\u200aof\u2009\u200aemployees.\u2009\u200aPayments\u2009\u200amade\u2009\u200a
\nunder\u2009\u200a these\u2009\u200a pension\u2009\u200a plans\u2009\u200a are\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a
\nincome\u2009\u200astatement\u2009\u200ain\u2009\u200athe\u2009\u200ayear\u2009\u200awhen\u2009\u200athey\u2009\u200aare\u2009\u200adue.
\nAs\u2009\u200athese\u2009\u200a plans\u2009\u200a do\u2009\u200anot\u2009\u200agenerate\u2009\u200afuture\u2009\u200acommitments\u2009\u200a
\nfor\u2009\u200athe\u2009\u200aGroup,\u2009\u200athey\u2009\u200ado\u2009\u200anot\u2009\u200agive\u2009\u200arise\u2009\u200ato\u2009\u200aprovisions.
\nDefined benefit plans
\nThe\u2009\u200a defined\u2009\u200a benefit\u2009\u200a plans\u2009\u200a refer\u2009\u200a to\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aplans\u2009\u200athat\u2009\u200aprovide\u2009\u200aadditional\u2009\u200aincome\u2009\u200ato\u2009\u200acertain\u2009\u200a
\ncategories\u2009\u200aof\u2009\u200aemployees\u2009\u200afor\u2009\u200aservices\u2009\u200arendered\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200ayear\u2009\u200aand\u2009\u200aprior\u2009\u200ayears.
\nThis\u2009\u200a guarantee\u2009\u200a of\u2009\u200a additional\u2009\u200a resources\u2009\u200a is\u2009\u200a a\u2009\u200a future\u2009\u200a
\nexpenditure\u2009\u200a for\u2009\u200a the\u2009\u200a Group\u2009\u200a for\u2009\u200a which\u2009\u200a a\u2009\u200a commitment\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200aby\u2009\u200aindependent\u2009\u200aactuaries\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200a
\neach\u2009\u200afinancial\u2009\u200ayear.
\nThe\u2009\u200a actuarial\u2009\u200a assumptions\u2009\u200a used\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a
\nliabilities\u2009\u200a vary\u2009\u200a according\u2009\u200a to\u2009\u200a the\u2009\u200a prevailing\u2009\u200a economic\u2009\u200a
\nconditions\u2009\u200ain\u2009\u200athe\u2009\u200acountry\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200aplan\u2009\u200ais\u2009\u200alocated.
\nThe\u2009\u200a discount\u2009\u200a rates\u2009\u200a applicable\u2009\u200a to\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aobligations\u2009\u200ashould\u2009\u200abe\u2009\u200adetermined\u2009\u200aby\u2009\u200areference\u2009\u200a
\nto\u2009\u200athe\u2009\u200amarket\u2009\u200ayields\u2009\u200aon\u2009\u200ahigh\u2009\u200aquality\u2009\u200acorporate\u2009\u200abonds\u2009\u200a
\nthat\u2009\u200aare\u2009\u200aappropriate/relevant\u2009\u200ato\u2009\u200athe\u2009\u200aestimated\u2009\u200atiming\u2009\u200a
\nof\u2009\u200abenefit\u2009\u200apayments\u2009\u200aat\u2009\u200athe\u2009\u200abalance\u2009\u200asheet\u2009\u200adate.
\nThe\u2009\u200aGroup\u2009\u200adecided\u2009\u200ato\u2009\u200acalculate\u2009\u200adiscount\u2009\u200arates\u2009\u200ausing\u2009\u200a
\nan\u2009\u200a economic\u2009\u200a approach\u2009\u200a for\u2009\u200a high-quality\u2009\u200a corporate\u2009\u200a
\nbonds\u2009\u200a whose\u2009\u200a duration\u2009\u200a corresponds\u2009\u200a to\u2009\u200a the\u2009\u200a terms\u2009\u200a of\u2009\u200a
\nemployee\u2009\u200abenefits\u2009\u200ain\u2009\u200athe\u2009\u200acountries\u2009\u200aconcerned.\u2009\u200aIn\u2009\u200athe\u2009\u200a
\ncountries where there is no active market for such
\nobligation,\u2009\u200a the\u2009\u200a Group\u2009\u200a refers\u2009\u200a to\u2009\u200a the\u2009\u200a market\u2009\u200a yields\u2009\u200a
\n(at\u2009\u200a the\u2009\u200a end\u2009\u200a of\u2009\u200a the\u2009\u200a reporting\u2009\u200a period)\u2009\u200a of\u2009\u200a government\u2009\u200a
\nbonds.\u2009\u200aThe\u2009\u200acurrency\u2009\u200aand\u2009\u200aduration\u2009\u200aof\u2009\u200athese\u2009\u200acorporate\u2009\u200a
\nor\u2009\u200agovernment\u2009\u200abonds\u2009\u200amust\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200acurrency\u2009\u200a
\nand\u2009\u200a estimated\u2009\u200a duration\u2009\u200a of\u2009\u200a the\u2009\u200a post-employment\u2009\u200a
\nbenefit\u2009\u200aobligations.
\nThe\u2009\u200acost\u2009\u200aof\u2009\u200acorresponding\u2009\u200acommitments\u2009\u200ais\u2009\u200adetermined\u2009\u200a
\nby\u2009\u200a using\u2009\u200a the\u2009\u200a projected\u2009\u200a unit\u2009\u200a credit\u2009\u200a method,\u2009\u200a with\u2009\u200a a\u2009\u200a
\ndiscounted\u2009\u200avalue\u2009\u200acalculation\u2009\u200aat\u2009\u200athe\u2009\u200abalance\u2009\u200asheet\u2009\u200adate\u2009\u200a
\nin\u2009\u200aaccordance\u2009\u200awith\u2009\u200athe\u2009\u200aprinciples\u2009\u200aof\u2009\u200aIAS\u2009\u200a19\u2009\u200a\u201cEmployee\u2009\u200a
\nBenefits\u201d.
\nAll\u2009\u200achanges\u2009\u200ain\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200adefined\u2009\u200abenefit\u2009\u200apension\u2009\u200a
\nobligations\u2009\u200aare\u2009\u200arecognised\u2009\u200aas\u2009\u200asoon\u2009\u200aas\u2009\u200athey\u2009\u200aoccur.
\nRemeasurements\u2009\u200a of\u2009\u200a defined\u2009\u200a benefit\u2009\u200a pension\u2009\u200a
\nobligations,\u2009\u200aincluding\u2009\u200aactuarial\u2009\u200agains\u2009\u200aand\u2009\u200alosses,\u2009\u200ashould\u2009\u200a
\nbe\u2009\u200arecognised\u2009\u200aimmediately\u2009\u200ain\u2009\u200a\u201cOther\u2009\u200acomprehensive\u2009\u200a
\nincome\u201d.
\nThe\u2009\u200acosts\u2009\u200aof\u2009\u200aservices\u2009\u200arendered\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod,\u2009\u200apast\u2009\u200a
\nservice\u2009\u200acosts\u2009\u200a(plan\u2009\u200aamendment)\u2009\u200aand\u2009\u200anet\u2009\u200ainterest\u2009\u200aare\u2009\u200a
\nrecognised\u2009\u200aas\u2009\u200aan\u2009\u200aexpense\u2009\u200aimmediately.
\nThe\u2009\u200aamount\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200aof\u2009\u200afinancial\u2009\u200a
\nposition\u2009\u200aconsists\u2009\u200aof\u2009\u200athe\u2009\u200apresent\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200adefined\u2009\u200a
\nbenefit\u2009\u200aplans\u2019\u2009\u200apension\u2009\u200aobligations.\u2009\u200aThis\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200a
\nadjusted\u2009\u200afor\u2009\u200aactuarial\u2009\u200agains\u2009\u200aand\u2009\u200alosses,\u2009\u200aminus\u2009\u200athe\u2009\u200afair\u2009\u200a
\nvalue\u2009\u200aof\u2009\u200aplan\u2009\u200aassets.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag447": {
"value": "\n1.20. Revenue recognition
\nThe\u2009\u200a Group\u2019s\u2009\u200a revenues\u2009\u200a derive\u2009\u200a from\u2009\u200a the\u2009\u200a performance\u2009\u200a
\nobligation\u2009\u200a to\u2009\u200a transfer\u2009\u200a the\u2009\u200a control\u2009\u200a of\u2009\u200a products\u2009\u200a under\u2009\u200a
\narrangements.\u2009\u200a According\u2009\u200a to\u2009\u200a these\u2009\u200a arrangements,\u2009\u200a
\nthe\u2009\u200a transfer\u2009\u200a of\u2009\u200a control\u2009\u200a and\u2009\u200a the\u2009\u200a fulfilment\u2009\u200a of\u2009\u200a the\u2009\u200a
\nperformance\u2009\u200aobligation\u2009\u200aoccur\u2009\u200aat\u2009\u200athe\u2009\u200asame\u2009\u200atime.
\nThe\u2009\u200a point\u2009\u200a of\u2009\u200a control\u2009\u200a of\u2009\u200a the\u2009\u200a asset\u2009\u200a by\u2009\u200a the\u2009\u200a customer\u2009\u200a
\ndepends\u2009\u200a on\u2009\u200a the\u2009\u200a moment\u2009\u200a when\u2009\u200a the\u2009\u200a goods\u2009\u200a are\u2009\u200a made\u2009\u200a
\navailable\u2009\u200a to\u2009\u200a the\u2009\u200a carrier\u2009\u200a or\u2009\u200a when\u2009\u200a the\u2009\u200a buyer\u2009\u200a takes\u2009\u200a
\npossession\u2009\u200a of\u2009\u200a the\u2009\u200a goods.\u2009\u200a This\u2009\u200a also\u2009\u200a depends\u2009\u200a on\u2009\u200a the\u2009\u200a
\ndelivery\u2009\u200a conditions.\u2009\u200a With\u2009\u200a regards\u2009\u200a to\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nactivities,\u2009\u200athe\u2009\u200arecognition\u2009\u200acriteria\u2009\u200aare\u2009\u200agenerally\u2009\u200amet:
\n(a)\u2009\u200afor\u2009\u200aexport\u2009\u200asales,\u2009\u200awhere\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200atransfer\u2009\u200aof\u2009\u200a
\ndeed\u2009\u200ais\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200aincoterms;
\n(b)\u2009\u200a for\u2009\u200a local\u2009\u200a sales,\u2009\u200a depending\u2009\u200a on\u2009\u200a the\u2009\u200a delivery\u2009\u200a
\nconditions,\u2009\u200aeither\u2009\u200awhen\u2009\u200athe\u2009\u200agoods\u2009\u200aleave\u2009\u200athe\u2009\u200apremises\u2009\u200a
\nor\u2009\u200awhen\u2009\u200athe\u2009\u200acustomer\u2009\u200atakes\u2009\u200apossession\u2009\u200aof\u2009\u200athe\u2009\u200agoods.
\nThis\u2009\u200ais\u2009\u200athe\u2009\u200amoment\u2009\u200awhen\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a fulfilled\u2009\u200a its\u2009\u200a
\nperformance\u2009\u200aobligations.
\n
\n\n\n\n\n\n\n\n\n\n\nRevenues\u2009\u200aare\u2009\u200a valued\u2009\u200a at\u2009\u200a the\u2009\u200a transaction\u2009\u200a price\u2009\u200aof\u2009\u200a the\u2009\u200a
\nconsideration\u2009\u200a received\u2009\u200a or\u2009\u200a receivable,\u2009\u200a to\u2009\u200a which\u2009\u200a the\u2009\u200a
\ncompany\u2009\u200aexpects\u2009\u200ato\u2009\u200abe\u2009\u200aentitled.
\nThe\u2009\u200a selling\u2009\u200a price\u2009\u200a is\u2009\u200a determined\u2009\u200a at\u2009\u200a the\u2009\u200a market\u2009\u200a price\u2009\u200a
\nand,\u2009\u200a in\u2009\u200a a\u2009\u200a few\u2009\u200a cases,\u2009\u200a is\u2009\u200a contractually\u2009\u200a determined\u2009\u200a on\u2009\u200a
\na\u2009\u200a provisional\u2009\u200a basis\u2009\u200a using\u2009\u200a a\u2009\u200a reliable\u2009\u200a estimate.\u2009\u200a In\u2009\u200a the\u2009\u200a
\nlatter\u2009\u200a case,\u2009\u200a price\u2009\u200a adjustments\u2009\u200a can\u2009\u200a then\u2009\u200a take\u2009\u200a place\u2009\u200a
\ndepending\u2009\u200aon\u2009\u200athe\u2009\u200amovements\u2009\u200abetween\u2009\u200athe\u2009\u200areference\u2009\u200a
\nprice\u2009\u200aand\u2009\u200athe\u2009\u200afinal\u2009\u200aprice,\u2009\u200aas\u2009\u200arecognised.
\nThe\u2009\u200a Group\u2009\u200a considers\u2009\u200a itself\u2009\u200a to\u2009\u200a be\u2009\u200a the\u2009\u200a principal\u2009\u200a in\u2009\u200a its\u2009\u200a
\nrevenue\u2009\u200aarrangements,\u2009\u200abecause\u2009\u200ait\u2009\u200acontrols\u2009\u200athe\u2009\u200agoods\u2009\u200a
\nsold\u2009\u200abefore\u2009\u200atransferring\u2009\u200athem\u2009\u200ato\u2009\u200athe\u2009\u200acustomers.
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a revenue\u2009\u200a from\u2009\u200a the\u2009\u200a major\u2009\u200a
\nGroup\u2009\u200a customer\u2009\u200a accounted\u2009\u200a for\u2009\u200a approximately\u2009\u200a
\nEUR\u2009\u200a257.2\u2009\u200amillion\u2009\u200a(2023:\u2009\u200a EUR\u2009\u200a197.8\u2009\u200a million)\u2009\u200aof\u2009\u200atotal\u2009\u200a
\nGroup revenue.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag449": {
"value": "\n
\n\n1.21. Taxes
\nCurrent\u2009\u200atax\u2009\u200ais\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200atax\u2009\u200apayable\u2009\u200aor\u2009\u200arecoverable\u2009\u200a
\non\u2009\u200athe\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss\u2009\u200aof\u2009\u200aa\u2009\u200afinancial\u2009\u200ayear.
\nTemporary\u2009\u200a differences\u2009\u200a between\u2009\u200a the\u2009\u200a book\u2009\u200a values\u2009\u200a of\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200abases\u2009\u200agive\u2009\u200arise\u2009\u200ato\u2009\u200a
\nthe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200adeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates.\u2009\u200a
\nThe\u2009\u200a application\u2009\u200a of\u2009\u200a the\u2009\u200a latter\u2009\u200a is\u2009\u200a provided\u2009\u200a for\u2009\u200a when\u2009\u200a
\nreversing\u2009\u200a the\u2009\u200a temporary\u2009\u200a differences,\u2009\u200a as\u2009\u200a adopted\u2009\u200a on\u2009\u200a
\nthe\u2009\u200aclosing\u2009\u200adate.
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200a except\u2009\u200a when\u2009\u200a the\u2009\u200a deferred\u2009\u200a tax\u2009\u200a is\u2009\u200a
\ngenerated:
\n - by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n - by\u2009\u200a the\u2009\u200a initial\u2009\u200a recognition\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a or\u2009\u200a liability\u2009\u200a
\nin\u2009\u200a a\u2009\u200a transaction\u2009\u200a which\u2009\u200a is\u2009\u200a not\u2009\u200a acquired\u2009\u200a through\u2009\u200a a\u2009\u200a
\nbusiness\u2009\u200a combination.\u2009\u200a It\u2009\u200a does\u2009\u200a not\u2009\u200a affect\u2009\u200a neither\u2009\u200a
\nthe\u2009\u200a accounting\u2009\u200a profit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a
\nloss),\u2009\u200aand\u2009\u200adoes\u2009\u200a not\u2009\u200a give\u2009\u200a rise\u2009\u200a to\u2009\u200aequal\u2009\u200ataxable\u2009\u200aand\u2009\u200a
\ndeductible\u2009\u200atemporary\u2009\u200adifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200a
\ntransaction.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a liability\u2009\u200a is\u2009\u200a recognised\u2009\u200a for\u2009\u200a all\u2009\u200a taxable\u2009\u200a
\ntemporary\u2009\u200a differences\u2009\u200a related\u2009\u200a to\u2009\u200a investments\u2009\u200a in\u2009\u200a
\nsubsidiaries\u2009\u200aand\u2009\u200aassociates,\u2009\u200aunless\u2009\u200athe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200a temporary\u2009\u200a difference\u2009\u200a will\u2009\u200a be\u2009\u200a reversed\u2009\u200a can\u2009\u200a be\u2009\u200a
\ncontrolled\u2009\u200aand\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200abe\u2009\u200areversed\u2009\u200ain\u2009\u200athe\u2009\u200a
\nforeseeable\u2009\u200afuture.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a asset\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a carry\u2009\u200a
\nforward\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a and\u2009\u200a tax\u2009\u200a credits,\u2009\u200a so\u2009\u200a that\u2009\u200a
\nfuture\u2009\u200a taxable\u2009\u200a profits,\u2009\u200a on\u2009\u200a which\u2009\u200a these\u2009\u200a unused\u2009\u200a tax\u2009\u200a
\nlosses\u2009\u200aand\u2009\u200atax\u2009\u200acredits\u2009\u200acan\u2009\u200abe\u2009\u200a charged,\u2009\u200awill\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.
\nDeferred\u2009\u200a tax\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement\u2009\u200a
\nunless\u2009\u200a it\u2009\u200a relates\u2009\u200a to\u2009\u200a items\u2009\u200a that\u2009\u200a have\u2009\u200a been\u2009\u200a directly\u2009\u200a
\nrecognised,\u2009\u200aeither\u2009\u200ain\u2009\u200aequity\u2009\u200aor\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag450": {
"value": "\n1.21. Taxes
\nCurrent\u2009\u200atax\u2009\u200ais\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200atax\u2009\u200apayable\u2009\u200aor\u2009\u200arecoverable\u2009\u200a
\non\u2009\u200athe\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss\u2009\u200aof\u2009\u200aa\u2009\u200afinancial\u2009\u200ayear.
\nTemporary\u2009\u200a differences\u2009\u200a between\u2009\u200a the\u2009\u200a book\u2009\u200a values\u2009\u200a of\u2009\u200a
\nassets\u2009\u200aand\u2009\u200aliabilities\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200abases\u2009\u200agive\u2009\u200arise\u2009\u200ato\u2009\u200a
\nthe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200adeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates.\u2009\u200a
\nThe\u2009\u200a application\u2009\u200a of\u2009\u200a the\u2009\u200a latter\u2009\u200a is\u2009\u200a provided\u2009\u200a for\u2009\u200a when\u2009\u200a
\nreversing\u2009\u200a the\u2009\u200a temporary\u2009\u200a differences,\u2009\u200a as\u2009\u200a adopted\u2009\u200a on\u2009\u200a
\nthe\u2009\u200aclosing\u2009\u200adate.
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200a except\u2009\u200a when\u2009\u200a the\u2009\u200a deferred\u2009\u200a tax\u2009\u200a is\u2009\u200a
\ngenerated:
\n - by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n - by\u2009\u200a the\u2009\u200a initial\u2009\u200a recognition\u2009\u200a of\u2009\u200a an\u2009\u200a asset\u2009\u200a or\u2009\u200a liability\u2009\u200a
\nin\u2009\u200a a\u2009\u200a transaction\u2009\u200a which\u2009\u200a is\u2009\u200a not\u2009\u200a acquired\u2009\u200a through\u2009\u200a a\u2009\u200a
\nbusiness\u2009\u200a combination.\u2009\u200a It\u2009\u200a does\u2009\u200a not\u2009\u200a affect\u2009\u200a neither\u2009\u200a
\nthe\u2009\u200a accounting\u2009\u200a profit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a
\nloss),\u2009\u200aand\u2009\u200adoes\u2009\u200a not\u2009\u200a give\u2009\u200a rise\u2009\u200a to\u2009\u200aequal\u2009\u200ataxable\u2009\u200aand\u2009\u200a
\ndeductible\u2009\u200atemporary\u2009\u200adifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200a
\ntransaction.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a liability\u2009\u200a is\u2009\u200a recognised\u2009\u200a for\u2009\u200a all\u2009\u200a taxable\u2009\u200a
\ntemporary\u2009\u200a differences\u2009\u200a related\u2009\u200a to\u2009\u200a investments\u2009\u200a in\u2009\u200a
\nsubsidiaries\u2009\u200aand\u2009\u200aassociates,\u2009\u200aunless\u2009\u200athe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200a temporary\u2009\u200a difference\u2009\u200a will\u2009\u200a be\u2009\u200a reversed\u2009\u200a can\u2009\u200a be\u2009\u200a
\ncontrolled\u2009\u200aand\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200abe\u2009\u200areversed\u2009\u200ain\u2009\u200athe\u2009\u200a
\nforeseeable\u2009\u200afuture.
\nA\u2009\u200a deferred\u2009\u200a tax\u2009\u200a asset\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a carry\u2009\u200a
\nforward\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a and\u2009\u200a tax\u2009\u200a credits,\u2009\u200a so\u2009\u200a that\u2009\u200a
\nfuture\u2009\u200a taxable\u2009\u200a profits,\u2009\u200a on\u2009\u200a which\u2009\u200a these\u2009\u200a unused\u2009\u200a tax\u2009\u200a
\nlosses\u2009\u200aand\u2009\u200atax\u2009\u200acredits\u2009\u200acan\u2009\u200abe\u2009\u200a charged,\u2009\u200awill\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.
\nDeferred\u2009\u200a tax\u2009\u200a is\u2009\u200a recognised\u2009\u200a in\u2009\u200a the\u2009\u200a income\u2009\u200a statement\u2009\u200a
\nunless\u2009\u200a it\u2009\u200a relates\u2009\u200a to\u2009\u200a items\u2009\u200a that\u2009\u200a have\u2009\u200a been\u2009\u200a directly\u2009\u200a
\nrecognised,\u2009\u200aeither\u2009\u200ain\u2009\u200aequity\u2009\u200aor\u2009\u200ain\u2009\u200aother\u2009\u200acomprehensive\u2009\u200a
\nincome.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag451": {
"value": "\n1.22. Segment information
\nIFRS\u2009\u200a 8\u2009\u200a \u2013\u2009\u200a Operating\u2009\u200a Segments\u2009\u200a requires\u2009\u200a operating\u2009\u200a
\nsegments\u2009\u200a to\u2009\u200a be\u2009\u200a identified\u2009\u200a based\u2009\u200a on\u2009\u200a an\u2009\u200a internal\u2009\u200a
\nreporting.\u2009\u200aThis\u2009\u200a internal\u2009\u200a reporting\u2009\u200a is\u2009\u200a analysed\u2009\u200a by\u2009\u200a the\u2009\u200a
\nentity\u2019s\u2009\u200a chief\u2009\u200a operating\u2009\u200a decision-maker,\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a
\nassess\u2009\u200aperformance\u2009\u200a and\u2009\u200amake\u2009\u200aresource\u2009\u200adecisions\u2009\u200a for\u2009\u200a
\nthe\u2009\u200asegments.\u2009\u200a
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a these\u2009\u200a operational\u2009\u200a sectors\u2009\u200a
\noriginates\u2009\u200a from\u2009\u200a the\u2009\u200a information\u2009\u200a that\u2009\u200a is\u2009\u200a analysed\u2009\u200a by\u2009\u200a
\nthe\u2009\u200a management.\u2009\u200a This\u2009\u200a information\u2009\u200a is\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a
\ngeographic\u2009\u200a distribution\u2009\u200a of\u2009\u200a political\u2009\u200a and\u2009\u200a economic\u2009\u200a
\nrisks.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag452": {
"value": "\n1.23. Use of estimates
\nFor\u2009\u200a the\u2009\u200a preparation\u2009\u200a of\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200a in\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS,\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a
\nManagement\u2009\u200a has\u2009\u200a made\u2009\u200a use\u2009\u200a of\u2009\u200a its\u2009\u200a best\u2009\u200a estimates\u2009\u200a to\u2009\u200a
\nmake\u2009\u200a assumptions\u2009\u200a on\u2009\u200a the\u2009\u200a following\u2009\u200a aspects,\u2009\u200a and\u2009\u200a
\nto\u2009\u200a what\u2009\u200a extent\u2009\u200a they\u2009\u200a were\u2009\u200a affected:\u2009\u200a the\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200a of\u2009\u200a assets\u2009\u200a and\u2009\u200a liabilities,\u2009\u200a information\u2009\u200a on\u2009\u200a
\nassets\u2009\u200a and\u2009\u200a liabilities,\u2009\u200a contingent\u2009\u200a liabilities\u2009\u200a and\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200a amount\u2009\u200a of\u2009\u200a income\u2009\u200a and\u2009\u200a expenses\u2009\u200a recorded\u2009\u200a
\nduring\u2009\u200a the\u2009\u200a period.\u2009\u200a Depending\u2009\u200a on\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a
\nthese\u2009\u200aassumptions\u2009\u200aor\u2009\u200adifferent\u2009\u200aeconomic\u2009\u200aconditions,\u2009\u200a
\nthe\u2009\u200a amount\u2009\u200a that\u2009\u200a will\u2009\u200a appear\u2009\u200a in\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a future\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a may\u2009\u200a differ\u2009\u200a from\u2009\u200a
\ncurrent\u2009\u200a estimates.\u2009\u200a Material\u2009\u200a accounting\u2009\u200a policies,\u2009\u200a for\u2009\u200a
\nwhich\u2009\u200athe\u2009\u200aGroup\u2009\u200ahas\u2009\u200amade\u2009\u200aestimates,\u2009\u200amainly\u2009\u200aconcern\u2009\u200a
\nthe\u2009\u200a application\u2009\u200a of\u2009\u200a IAS\u2009\u200a 19\u2009\u200a -\u2009\u200a Employee\u2009\u200a Benefits\u2009\u200a (Note\u2009\u200a
\n21),\u2009\u200aIAS\u2009\u200a41\u2009\u200a-\u2009\u200aAgriculture\u2009\u200aand\u2009\u200aIAS\u2009\u200a2\u2009\u200a-\u2009\u200aInventories\u2009\u200a(Notes\u2009\u200a
\n6\u2009\u200a and\u2009\u200a 15),\u2009\u200a IAS\u2009\u200a 16\u2009\u200a -\u2009\u200a Property,\u2009\u200a Plant\u2009\u200a and\u2009\u200a Equipment\u2009\u200a
\n(Note\u2009\u200a5),\u2009\u200aIAS\u2009\u200a36\u2009\u200a-\u2009\u200aImpairment\u2009\u200aof\u2009\u200aAssets\u2009\u200a(Notes\u2009\u200a5,\u2009\u200a6\u2009\u200aand\u2009\u200a
\n8),\u2009\u200aIFRS\u2009\u200a9\u2009\u200a-\u2009\u200aFinancial\u2009\u200aInstruments\u2009\u200a(Note\u2009\u200a24)\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n16\u2009\u200a\u2013\u2009\u200aLeases\u2009\u200a(Note\u2009\u200a3).
\n
\n\n\n\n\n\n\n\n\n\n\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a observable\u2009\u200a data\u2009\u200a within\u2009\u200a the\u2009\u200a scope\u2009\u200a
\nof\u2009\u200a IFRS\u2009\u200a 13\u2009\u200a \u2013\u2009\u200a Fair\u2009\u200a Value\u2009\u200a Measurement,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nmakes\u2009\u200ause\u2009\u200aof\u2009\u200aa\u2009\u200a model\u2009\u200a that\u2009\u200a was\u2009\u200a developed\u2009\u200a to\u2009\u200a assess\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200a of\u2009\u200a agricultural\u2009\u200a production,\u2009\u200a using\u2009\u200a local\u2009\u200a
\nproduction\u2009\u200acosts\u2009\u200aand\u2009\u200aconditions,\u2009\u200aand\u2009\u200alocal\u2009\u200asales\u2009\u200a(Refer\u2009\u200a
\nto\u2009\u200aNote\u2009\u200a1.11).
\nThis\u2009\u200a method\u2009\u200a is\u2009\u200a inherently\u2009\u200a more\u2009\u200a volatile\u2009\u200a than\u2009\u200a
\nassessment\u2009\u200aat\u2009\u200ahistorical\u2009\u200acost.
\nDue\u2009\u200a to\u2009\u200a the\u2009\u200a geopolitical\u2009\u200a tensions,\u2009\u200a since\u2009\u200a 2022,\u2009\u200a there\u2009\u200a
\nhas\u2009\u200a been\u2009\u200a a\u2009\u200a significant\u2009\u200a increase\u2009\u200a in\u2009\u200a volatility\u2009\u200a on\u2009\u200a the\u2009\u200a
\nsecurities\u2009\u200a and\u2009\u200a currency\u2009\u200a markets.\u2009\u200a The\u2009\u200a conflicts\u2009\u200a have\u2009\u200a
\nhad\u2009\u200aa\u2009\u200asignificant\u2009\u200aimpact\u2009\u200aon\u2009\u200athe\u2009\u200afinancial\u2009\u200amarkets,\u2009\u200awith\u2009\u200a
\nmany\u2009\u200a investors\u2009\u200a concerned\u2009\u200a about\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a further\u2009\u200a
\nescalation\u2009\u200aand\u2009\u200athe\u2009\u200aensuing\u2009\u200aimpact\u2009\u200aon\u2009\u200aglobal\u2009\u200atrade\u2009\u200aand\u2009\u200a
\neconomic\u2009\u200agrowth.
\nAlthough\u2009\u200a the\u2009\u200a aforementioned\u2009\u200a aspects\u2009\u200a have\u2009\u200a not\u2009\u200a
\nsignificantly\u2009\u200a impacted\u2009\u200a the\u2009\u200a company\u2019s\u2009\u200a operations\u2009\u200a nor\u2009\u200a
\nperformance\u2009\u200a and\u2009\u200a going\u2009\u200a concern\u2009\u200a during\u2009\u200a 2024,\u2009\u200a the\u2009\u200a
\nBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200acontinues\u2009\u200ato\u2009\u200amonitor\u2009\u200athe\u2009\u200aevolving\u2009\u200a
\nsituation\u2009\u200a and\u2009\u200a its\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a company\u2019s\u2009\u200a financial\u2009\u200a
\nposition\u2009\u200aand\u2009\u200aresults.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag454": {
"value": "\n
\n\n1.24. Non-Current Assets held for sale
\nNon-current\u2009\u200aassets\u2009\u200a(or\u2009\u200adisposal\u2009\u200agroups)\u2009\u200aare\u2009\u200aclassified\u2009\u200a
\nas\u2009\u200a assets\u2009\u200a that\u2009\u200a are\u2009\u200a held\u2009\u200a for\u2009\u200a sale\u2009\u200a when\u2009\u200a their\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200ais\u2009\u200ato\u2009\u200abe\u2009\u200arecovered\u2009\u200aprincipally\u2009\u200athrough\u2009\u200aa\u2009\u200asale\u2009\u200a
\ntransaction\u2009\u200a and\u2009\u200a when\u2009\u200a a\u2009\u200a sale\u2009\u200a is\u2009\u200a considered\u2009\u200a highly\u2009\u200a
\nprobable.\u2009\u200a If\u2009\u200a their\u2009\u200a carrying\u2009\u200a amount\u2009\u200a is\u2009\u200a recovered\u2009\u200a
\nprincipally\u2009\u200a through\u2009\u200a a\u2009\u200a sale\u2009\u200a transaction\u2009\u200a rather\u2009\u200a than\u2009\u200a
\nthrough\u2009\u200acontinuing\u2009\u200ause,\u2009\u200athese\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200athe\u2009\u200a
\nlowest\u2009\u200aof\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aand\u2009\u200afair\u2009\u200avalue,\u2009\u200aless\u2009\u200athe\u2009\u200a
\ncosts\u2009\u200aof\u2009\u200adisposal.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag455": {
"value": "\n1.24. Non-Current Assets held for sale
\nNon-current\u2009\u200aassets\u2009\u200a(or\u2009\u200adisposal\u2009\u200agroups)\u2009\u200aare\u2009\u200aclassified\u2009\u200a
\nas\u2009\u200a assets\u2009\u200a that\u2009\u200a are\u2009\u200a held\u2009\u200a for\u2009\u200a sale\u2009\u200a when\u2009\u200a their\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200ais\u2009\u200ato\u2009\u200abe\u2009\u200arecovered\u2009\u200aprincipally\u2009\u200athrough\u2009\u200aa\u2009\u200asale\u2009\u200a
\ntransaction\u2009\u200a and\u2009\u200a when\u2009\u200a a\u2009\u200a sale\u2009\u200a is\u2009\u200a considered\u2009\u200a highly\u2009\u200a
\nprobable.\u2009\u200a If\u2009\u200a their\u2009\u200a carrying\u2009\u200a amount\u2009\u200a is\u2009\u200a recovered\u2009\u200a
\nprincipally\u2009\u200a through\u2009\u200a a\u2009\u200a sale\u2009\u200a transaction\u2009\u200a rather\u2009\u200a than\u2009\u200a
\nthrough\u2009\u200acontinuing\u2009\u200ause,\u2009\u200athese\u2009\u200aassets\u2009\u200aare\u2009\u200astated\u2009\u200aat\u2009\u200athe\u2009\u200a
\nlowest\u2009\u200aof\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aand\u2009\u200afair\u2009\u200avalue,\u2009\u200aless\u2009\u200athe\u2009\u200a
\ncosts\u2009\u200aof\u2009\u200adisposal.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag456": {
"value": "\n1.27. Environmental, Social and Governance
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200adescribed\u2009\u200aits\u2009\u200aambitions\u2009\u200aand\u2009\u200aobjectives\u2009\u200a
\nin\u2009\u200a terms\u2009\u200a of\u2009\u200a environment,\u2009\u200a social\u2009\u200a responsibilities\u2009\u200a and\u2009\u200a
\ngovernance\u2009\u200a in\u2009\u200a a\u2009\u200a separate\u2009\u200a Sustainability\u2009\u200a Report\u2009\u200a that\u2009\u200a
\ncan\u2009\u200abe\u2009\u200aaccessed\u2009\u200aon\u2009\u200aSocfinaf\u2009\u200awebsite.
\nManagement\u2009\u200ahas\u2009\u200aperformed\u2009\u200aa\u2009\u200apreliminary\u2009\u200aassessment\u2009\u200a
\nto\u2009\u200ameasure\u2009\u200athe\u2009\u200afinancial\u2009\u200aimpacts\u2009\u200aof\u2009\u200athose\u2009\u200aobjectives\u2009\u200a
\non\u2009\u200a the\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements.\u2009\u200a Based\u2009\u200a on\u2009\u200a
\nthis\u2009\u200a assessment,\u2009\u200a Management\u2009\u200a was\u2009\u200a able\u2009\u200a to\u2009\u200a conclude\u2009\u200a
\nthat\u2009\u200a most\u2009\u200a of\u2009\u200a the\u2009\u200a commitments\u2009\u200a described\u2009\u200a in\u2009\u200a the\u2009\u200a
\nSustainability\u2009\u200aReport\u2009\u200ahave\u2009\u200aalready\u2009\u200abeen\u2009\u200aincorporated\u2009\u200a
\nin\u2009\u200a the\u2009\u200a budgets\u2009\u200a of\u2009\u200a the\u2009\u200a subsidiaries\u2009\u200a of\u2009\u200a Group.\u2009\u200a Those\u2009\u200a
\nbudgets\u2009\u200a are\u2009\u200a mainly\u2009\u200a used\u2009\u200a for\u2009\u200a the\u2009\u200a determination\u2009\u200a of\u2009\u200a
\ninternal\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment\u2009\u200abut\u2009\u200aalso\u2009\u200aas\u2009\u200aa\u2009\u200abasis\u2009\u200afor\u2009\u200a
\nthe\u2009\u200adetermination\u2009\u200aof\u2009\u200athe\u2009\u200aexpected\u2009\u200agrowth\u2009\u200arates\u2009\u200aof\u2009\u200athe\u2009\u200a
\ncompanies.\u2009\u200aA\u2009\u200afurther\u2009\u200adescription\u2009\u200afor\u2009\u200athe\u2009\u200aassessment\u2009\u200aof\u2009\u200a
\nimpairment\u2009\u200aindicators\u2009\u200ais\u2009\u200aprovided\u2009\u200ain\u2009\u200aNotes\u2009\u200a1.13\u2009\u200aand\u2009\u200a8.
\n
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag462": {
"value": "\n
\n\n
\n\n\n\n\nNote 2. Subsidiaries and associates
\n
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| AFRICA | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Rubber and palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A. | \n63.69 | \n73.16 | \nFI | \n63.69 | \n73.16 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200aPLC | \n66.38 | \n66.38 | \nFI | \n66.38 | \n66.38 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aAFRICAINE\u2009\u200aFORESTIERE\u2009\u200aET\u2009\u200aAGRICOLE\u2009\u200aDU\u2009\u200aCAMEROUN\u2009\u200a | \n69.05 | \n69.05 | \nFI | \n69.05 | \n69.05 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| \u201cSAFACAM\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aCAMEROUNAISE\u2009\u200aDE\u2009\u200aPALMERAIES\u2009\u200a\u201cSOCAPALM\u201d\u2009\u200aS.A. | \n67.46 | \n67.46 | \nFI | \n67.46 | \n67.46 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cLAC\u201d | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d | \n0.00 | \n0.00 | \nNC | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SUD\u2009\u200aCOMO\u00cb\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A. | \n60.95 | \n70.01 | \nFI | \n60.95 | \n70.01 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCFIN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cSAC\u201d\u2009\u200aLTD | \n93.00 | \n93.00 | \nFI | \n93.00 | \n93.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aPALMERAIES\u2009\u200aDE\u2009\u200aLA\u2009\u200aFERME\u2009\u200aSUISSE\u2009\u200a\u201cSPFS\u201d\u2009\u200aS.A. | \n67.46 | \n100.00 | \nFI | \n67.46 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA\u2009\u200aLDA | \n88.00 | \n88.00 | \nFI | \n88.00 | \n88.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA S.A.U. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| BEREBY-FINANCES\u2009\u200a\u201cBEFIN\u201d\u2009\u200aS.A. | \n87.06 | \n87.06 | \nFI | \n87.06 | \n87.06 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| CAMSEEDS\u2009\u200aS.A. | \n67.52 | \n100.00 | \nFI | \n67.52 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| EUROPE | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aS.A. | \n30.00 | \n30.00 | \nEM | \n30.00 | \n30.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200aS.A.S. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n20.00 | \n20.00 | \nEM | \n20.00 | \n20.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SODIMEX\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOGESCOL\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| STP INVEST S.A. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n33.28 | \n33.28 | \nEM | \n33.28 | \n33.28 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n(*)\u2009\u200a Consolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration\u2009\u200a-\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod\u2009\u200a\u2013\u2009\u200aNC:\u2009\u200aNot\u2009\u200aConsolidated
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n\nList of subsidiaries and associated companies
\n*\u2009\u200a AGRIPALMA\u2009\u200aLDA\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200alocated\u2009\u200aon\u2009\u200athe\u2009\u200aisland\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a
\nand\u2009\u200aPrincipe\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a BEREBY-FINANCES\u2009\u200a \u201cBEFIN\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a under\u2009\u200a
\nIvorian\u2009\u200alaw\u2009\u200athat\u2009\u200aowns\u2009\u200athe\u2009\u200aIvorian\u2009\u200acompanies\u2009\u200aSOGB\u2009\u200aS.A.\u2009\u200aand\u2009\u200aSCC.
\n*\u2009\u200a BRABANTA\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCongolese\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a CAMSEEDS\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200a
\nin\u2009\u200aresearch,\u2009\u200adevelopment\u2009\u200aand\u2009\u200aproduction\u2009\u200aof\u2009\u200aseeds\u2009\u200a(palm).
\n*\u2009\u200a CENTRAGES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Belgian\u2009\u200a law\u2009\u200a providing\u2009\u200a
\nadministrative\u2009\u200aand\u2009\u200aaccounting\u2009\u200aservices\u2009\u200aand\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a IMMOBILIERE\u2009\u200a DE\u2009\u200a LA\u2009\u200a PEPINIERE\u2009\u200a \u201cPEPINIERE\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200aof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a
\nwhose\u2009\u200a purpose\u2009\u200a is\u2009\u200a to\u2009\u200a provide\u2009\u200a all\u2009\u200a administrative\u2009\u200a services\u2009\u200a to\u2009\u200a all\u2009\u200a
\ncompanies\u2009\u200aand\u2009\u200aorganisations,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.
\n*\u2009\u200a INDUSERVICES\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Swiss\u2009\u200a law\u2009\u200a whose\u2009\u200a
\npurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200aservices\u2009\u200ato\u2009\u200aall\u2009\u200acompanies,\u2009\u200a
\norganisations\u2009\u200aand\u2009\u200acompanies,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.\u2009\u200a
\nIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aGroup\u2009\u200acompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncommon\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cLAC\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a
\nLiberian\u2009\u200alaw\u2009\u200athat\u2009\u200aspecialises\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200a\u201cOKOMU\u201d\u2009\u200aPLC\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nNigerian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nGhanaian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a SOCIETE\u2009\u200a AFRICAINE\u2009\u200a FORESTIERE\u2009\u200a ET\u2009\u200a AGRICOLE\u2009\u200a DU\u2009\u200a CAMEROUN\u2009\u200a
\n\u201cSAFACAM\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200athe\u2009\u200acultivation\u2009\u200aof\u2009\u200arubber\u2009\u200atrees.
\n*\u2009\u200a SOCIETE\u2009\u200a CAMEROUNAISE\u2009\u200a DE\u2009\u200a PALMERAIES\u2009\u200a \u201cSOCAPALM\u2009\u200a S.A.\u201d\u2009\u200a is\u2009\u200a
\nactive\u2009\u200a in\u2009\u200a Cameroon\u2009\u200a in\u2009\u200athe\u2009\u200a production\u2009\u200a of\u2009\u200apalm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a
\ncultivation.
\n*\u2009\u200a SOCFIN\u2009\u200a AGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cSAC\u201d\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aSierra\u2009\u200a Leone\u2009\u200a specialised\u2009\u200a in\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200a
\noil.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200aagronomic\u2009\u200a
\nand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFINCO\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aproviding\u2009\u200aservices,\u2009\u200astudies\u2009\u200a
\nand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200aplantations.
\n*\u2009\u200a SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200a
\nunder\u2009\u200aFrench\u2009\u200alaw\u2009\u200athat\u2009\u200aholds\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200aa\u2009\u200aplantation\u2009\u200ain\u2009\u200aCameroon,\u2009\u200a
\nSafacam S.A.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw.
\n*\u2009\u200a SOCIETE\u2009\u200a DES\u2009\u200a PALMERAIES\u2009\u200a DE\u2009\u200a LA\u2009\u200a FERME\u2009\u200a SUISSE\u2009\u200a \u201cSPFS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a
\nactive\u2009\u200ain\u2009\u200aCameroon\u2009\u200ain\u2009\u200athe\u2009\u200aproduction,\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200a
\nof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a SODIMEX\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aSwiss\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200afield\u2009\u200a
\nof\u2009\u200apurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aplanting\u2009\u200amaterial.
\n*\u2009\u200a SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200a
\na\u2009\u200acompany\u2009\u200a under\u2009\u200a Ivorian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a the\u2009\u200a production\u2009\u200aof\u2009\u200a
\npalm\u2009\u200aand\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOGESCOL\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a tropical\u2009\u200a
\nproducts\u2009\u200atrade.
\n*\u2009\u200a\u2009\u200aSTP\u2009\u200aINVEST\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awith\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200a
\nAgripalma\u2009\u200aLDA.
\n*\u2009\u200a SUD\u2009\u200aCOMOE\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aIvorian\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200aactivity\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200aof\u2009\u200a
\nrubber.
\n*\u2009\u200a TERRASIA\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a owning\u2009\u200a
\noffice\u2009\u200aspaces.
\nScope exits during the period
\n*\u2009\u200a SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d\u2009\u200a has\u2009\u200a been\u2009\u200a removed\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200aconsolidation\u2009\u200ascope\u2009\u200ain\u2009\u200a2024,\u2009\u200aas\u2009\u200athe\u2009\u200acompany\u2009\u200awas\u2009\u200asold\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200aperiod.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nNote 10. Investments in associates
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 1 January | \n24,499,660 | \n27,288,358 | \n\n\n\n\n\n\n\n\n\n
\n\n| Income from associates | \n4,681,925 | \n6,002,745 | \n\n\n\n\n\n\n\n\n\n
\n\n| Dividends | \n-3,894,328 | \n-8,292,174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income from associates | \n0 | \n-337,884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Increase\u2009\u200ain\u2009\u200aassociates\u2019s\u2009\u200aEquity\u2009\u200a(*) | \n2,936,903 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Other movements | \n504,302 | \n-161,386 | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 31 December | \n28,728,462 | \n24,499,660 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aInduservices\u2009\u200aFR\u2009\u200aincrease\u2009\u200ain\u2009\u200ashare\u2009\u200acapital\u2009\u200aduring\u2009\u200a2024.
\n
\n\n
\n\n\n | \nValue of | \nIncome from | \nValue of | \nIncome from | \n\n\n\n\n\n\n\n\n\n
\n\n | \ninvestment in | \nassociates | \ninvestment in | \nassociates | \n\n\n\n\n\n\n\n\n\n
\n\n | \nassociates | \n | \nassociates | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,248,519 | \n1,883 | \n3,346,636 | \n79,639 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n1,733,626 | \n-60,181 | \n1,794,038 | \n-71,861 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n179,278 | \n33,441 | \n145,837 | \n47,547 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n556,217 | \n-2,380,685 | \n0 | \n125,258 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n330,643 | \n16,790 | \n313,853 | \n-4,683 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n9,418,614 | \n2,312,487 | \n7,106,126 | \n2,558,601 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n1,542,839 | \n94,839 | \n1,848,000 | \n124,448 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n1,980,344 | \n163,514 | \n2,116,830 | \n342,281 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n9,434,275 | \n4,490,177 | \n7,533,893 | \n2,791,818 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n304,106 | \n9,660 | \n294,446 | \n9,698 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n28,728,461 | \n4,681,925 | \n24,499,659 | \n6,002,746 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nTotal assets | \nRevenue | \nTotal assets | \nRevenue | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,513,590 | \n4,133,102 | \n3,973,190 | \n3,921,004 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n3,527,021 | \n542,766 | \n3,738,399 | \n512,571 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n825,299 | \n2,000,440 | \n1,080,076 | \n2,240,040 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n8,079,485 | \n4,277,158 | \n7,823,488 | \n3,651,270 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n1,561,286 | \n0 | \n1,581,948 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n22,775,929 | \n26,198,369 | \n25,146,251 | \n26,708,826 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n142,309,736 | \n0 | \n110,740,705 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,696,365 | \n19,727,530 | \n8,126,993 | \n21,344,372 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n78,921,062 | \n425,221,366 | \n47,993,053 | \n326,642,221 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n684,141 | \n75,367 | \n655,210 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n272,893,914 | \n482,176,098 | \n210,859,313 | \n385,020,304 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nMain data of significant associates accounted for using the equity method
\n\n
\n\n\n| Associate company | \nMain location | \nMain activity | \nDividend received | \nDividend received | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \nSwitzerland | \nRendering\u2009\u200aof\u2009\u200aservices | \n0 | \n4,000,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \nLuxembourg | \nFinancial\u2009\u200aHolding | \n400,000 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \nSwitzerland | \nPurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment | \n300,000 | \n375,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \nSwitzerland | \nTrade\u2009\u200aof\u2009\u200atropical\u2009\u200aproducts | \n3,086,989 | \n3,744,267 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n | \n3,786,989 | \n8,119,267 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Statement of financial position
\n\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,473,196 | \n1,499,994 | \n677,627 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,702,567 | \n5,443,685 | \n8,691,698 | \n1,533,477 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n107,749,118 | \n2,991,587 | \n97,660,026 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n8,104,378 | \n22,616 | \n3,492,398 | \n321,364 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n44,344,968 | \n3,648,084 | \n32,518,033 | \n397,673 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n182,374,227 | \n13,605,966 | \n143,039,782 | \n8,665,344 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,395,093 | \n1,118,497 | \n456,017 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n18,035,233 | \n4,740,696 | \n3,389,631 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n139,268,149 | \n3,041,587 | \n130,689,832 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,685,793 | \n10,572 | \n6,595,552 | \n17,955 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n75,282,614 | \n3,638,448 | \n59,233,967 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n245,666,882 | \n12,549,800 | \n200,364,999 | \n6,430,785 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Income statement
\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n217,890 | \n117,522 | \n0 | \n117,522 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n7,755,033 | \n6,488,998 | \n-91,830 | \n6,397,168 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-64,129 | \n644,758 | \n0 | \n644,758 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n712,284 | \n609,180 | \n-33,645 | \n575,535 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n7,990,852 | \n6,193,674 | \n-87,087 | \n6,106,587 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n16,611,930 | \n14,054,132 | \n-212,563 | \n13,841,569 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n-33,077 | \n-37,989 | \n0 | \n-37,989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n5,136,985 | \n4,465,222 | \n0 | \n4,465,222 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-57,041 | \n539,225 | \n0 | \n539,225 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n442,336 | \n369,626 | \n0 | \n369,626 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n13,841,623 | \n9,711,688 | \n0 | \n9,711,688 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n19,330,826 | \n15,047,772 | \n0 | \n15,047,772 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Reconciliation of the financial information summarised above to the carrying amount of the investments
\nin the consolidated financial statements
\n\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,295,563 | \n50% | \n1,698,855 | \n3,346,636 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n14,921,077 | \n50% | \n-354,413 | \n7,106,126 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n6,667,849 | \n20% | \n514,430 | \n1,848,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,313,232 | \n50% | \n-39,786 | \n2,116,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n15,077,346 | \n50% | \n-4,780 | \n7,533,893 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n44,275,067 | \n | \n1,814,306 | \n21,951,485 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,057,573 | \n50% | \n1,719,733 | \n3,248,519 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,386,298 | \n50% | \n-274,535 | \n9,418,614 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n5,207,074 | \n20% | \n501,424 | \n1,542,839 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,082,858 | \n50% | \n-61,085 | \n1,980,344 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n19,687,095 | \n50% | \n-409,273 | \n9,434,275 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n51,420,898 | \n | \n1,476,264 | \n25,624,591 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
There\u2009\u200ais\u2009\u200ano\u2009\u200agoodwill\u2009\u200aattributed\u2009\u200ato\u2009\u200athe\u2009\u200aabove\u2009\u200aassociates.
\nAggregated information relating to associates that are not significant individually
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aprofit\u2009\u200afrom\u2009\u200acontinued\u2009\u200aoperations\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n185,598 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n0 | \n-125,259 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200atotal\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n60,339 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total\u2009\u200abook\u2009\u200avalue\u2009\u200aof\u2009\u200ainvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aheld\u2009\u200aby\u2009\u200athe\u2009\u200aGroup | \n3,103,871 | \n2,548,175 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
The\u2009\u200a nature,\u2009\u200a extent\u2009\u200a and\u2009\u200a financial\u2009\u200a impact\u2009\u200a of\u2009\u200a the\u2009\u200a
\ninterests\u2009\u200a held\u2009\u200a in\u2009\u200a associates\u2009\u200a by\u2009\u200a the\u2009\u200a Group,\u2009\u200a including\u2009\u200a
\nthe\u2009\u200a nature\u2009\u200a of\u2009\u200a relationships\u2009\u200a with\u2009\u200a other\u2009\u200a investors,\u2009\u200a
\nremained\u2009\u200a stable\u2009\u200a over\u2009\u200a the\u2009\u200a financial\u2009\u200a period\u2009\u200a compared\u2009\u200a
\nto the previous year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag464": {
"value": "\n
\n\n\n\n\nNote 2. Subsidiaries and associates
\n
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| AFRICA | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Rubber and palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A. | \n63.69 | \n73.16 | \nFI | \n63.69 | \n73.16 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200aPLC | \n66.38 | \n66.38 | \nFI | \n66.38 | \n66.38 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aAFRICAINE\u2009\u200aFORESTIERE\u2009\u200aET\u2009\u200aAGRICOLE\u2009\u200aDU\u2009\u200aCAMEROUN\u2009\u200a | \n69.05 | \n69.05 | \nFI | \n69.05 | \n69.05 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| \u201cSAFACAM\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aCAMEROUNAISE\u2009\u200aDE\u2009\u200aPALMERAIES\u2009\u200a\u201cSOCAPALM\u201d\u2009\u200aS.A. | \n67.46 | \n67.46 | \nFI | \n67.46 | \n67.46 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cLAC\u201d | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d | \n0.00 | \n0.00 | \nNC | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SUD\u2009\u200aCOMO\u00cb\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A. | \n60.95 | \n70.01 | \nFI | \n60.95 | \n70.01 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCFIN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cSAC\u201d\u2009\u200aLTD | \n93.00 | \n93.00 | \nFI | \n93.00 | \n93.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aPALMERAIES\u2009\u200aDE\u2009\u200aLA\u2009\u200aFERME\u2009\u200aSUISSE\u2009\u200a\u201cSPFS\u201d\u2009\u200aS.A. | \n67.46 | \n100.00 | \nFI | \n67.46 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA\u2009\u200aLDA | \n88.00 | \n88.00 | \nFI | \n88.00 | \n88.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA S.A.U. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| BEREBY-FINANCES\u2009\u200a\u201cBEFIN\u201d\u2009\u200aS.A. | \n87.06 | \n87.06 | \nFI | \n87.06 | \n87.06 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| CAMSEEDS\u2009\u200aS.A. | \n67.52 | \n100.00 | \nFI | \n67.52 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| EUROPE | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aS.A. | \n30.00 | \n30.00 | \nEM | \n30.00 | \n30.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200aS.A.S. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n20.00 | \n20.00 | \nEM | \n20.00 | \n20.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SODIMEX\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOGESCOL\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| STP INVEST S.A. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n33.28 | \n33.28 | \nEM | \n33.28 | \n33.28 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n(*)\u2009\u200a Consolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration\u2009\u200a-\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod\u2009\u200a\u2013\u2009\u200aNC:\u2009\u200aNot\u2009\u200aConsolidated
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\nList of subsidiaries and associated companies
\n*\u2009\u200a AGRIPALMA\u2009\u200aLDA\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200alocated\u2009\u200aon\u2009\u200athe\u2009\u200aisland\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a
\nand\u2009\u200aPrincipe\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a BEREBY-FINANCES\u2009\u200a \u201cBEFIN\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a under\u2009\u200a
\nIvorian\u2009\u200alaw\u2009\u200athat\u2009\u200aowns\u2009\u200athe\u2009\u200aIvorian\u2009\u200acompanies\u2009\u200aSOGB\u2009\u200aS.A.\u2009\u200aand\u2009\u200aSCC.
\n*\u2009\u200a BRABANTA\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCongolese\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a CAMSEEDS\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200a
\nin\u2009\u200aresearch,\u2009\u200adevelopment\u2009\u200aand\u2009\u200aproduction\u2009\u200aof\u2009\u200aseeds\u2009\u200a(palm).
\n*\u2009\u200a CENTRAGES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Belgian\u2009\u200a law\u2009\u200a providing\u2009\u200a
\nadministrative\u2009\u200aand\u2009\u200aaccounting\u2009\u200aservices\u2009\u200aand\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a IMMOBILIERE\u2009\u200a DE\u2009\u200a LA\u2009\u200a PEPINIERE\u2009\u200a \u201cPEPINIERE\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200aof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a
\nwhose\u2009\u200a purpose\u2009\u200a is\u2009\u200a to\u2009\u200a provide\u2009\u200a all\u2009\u200a administrative\u2009\u200a services\u2009\u200a to\u2009\u200a all\u2009\u200a
\ncompanies\u2009\u200aand\u2009\u200aorganisations,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.
\n*\u2009\u200a INDUSERVICES\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Swiss\u2009\u200a law\u2009\u200a whose\u2009\u200a
\npurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200aservices\u2009\u200ato\u2009\u200aall\u2009\u200acompanies,\u2009\u200a
\norganisations\u2009\u200aand\u2009\u200acompanies,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.\u2009\u200a
\nIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aGroup\u2009\u200acompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncommon\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cLAC\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a
\nLiberian\u2009\u200alaw\u2009\u200athat\u2009\u200aspecialises\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200a\u201cOKOMU\u201d\u2009\u200aPLC\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nNigerian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nGhanaian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a SOCIETE\u2009\u200a AFRICAINE\u2009\u200a FORESTIERE\u2009\u200a ET\u2009\u200a AGRICOLE\u2009\u200a DU\u2009\u200a CAMEROUN\u2009\u200a
\n\u201cSAFACAM\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200athe\u2009\u200acultivation\u2009\u200aof\u2009\u200arubber\u2009\u200atrees.
\n*\u2009\u200a SOCIETE\u2009\u200a CAMEROUNAISE\u2009\u200a DE\u2009\u200a PALMERAIES\u2009\u200a \u201cSOCAPALM\u2009\u200a S.A.\u201d\u2009\u200a is\u2009\u200a
\nactive\u2009\u200a in\u2009\u200a Cameroon\u2009\u200a in\u2009\u200athe\u2009\u200a production\u2009\u200a of\u2009\u200apalm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a
\ncultivation.
\n*\u2009\u200a SOCFIN\u2009\u200a AGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cSAC\u201d\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aSierra\u2009\u200a Leone\u2009\u200a specialised\u2009\u200a in\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200a
\noil.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200aagronomic\u2009\u200a
\nand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFINCO\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aproviding\u2009\u200aservices,\u2009\u200astudies\u2009\u200a
\nand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200aplantations.
\n*\u2009\u200a SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200a
\nunder\u2009\u200aFrench\u2009\u200alaw\u2009\u200athat\u2009\u200aholds\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200aa\u2009\u200aplantation\u2009\u200ain\u2009\u200aCameroon,\u2009\u200a
\nSafacam S.A.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw.
\n*\u2009\u200a SOCIETE\u2009\u200a DES\u2009\u200a PALMERAIES\u2009\u200a DE\u2009\u200a LA\u2009\u200a FERME\u2009\u200a SUISSE\u2009\u200a \u201cSPFS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a
\nactive\u2009\u200ain\u2009\u200aCameroon\u2009\u200ain\u2009\u200athe\u2009\u200aproduction,\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200a
\nof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a SODIMEX\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aSwiss\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200afield\u2009\u200a
\nof\u2009\u200apurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aplanting\u2009\u200amaterial.
\n*\u2009\u200a SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200a
\na\u2009\u200acompany\u2009\u200a under\u2009\u200a Ivorian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a the\u2009\u200a production\u2009\u200aof\u2009\u200a
\npalm\u2009\u200aand\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOGESCOL\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a tropical\u2009\u200a
\nproducts\u2009\u200atrade.
\n*\u2009\u200a\u2009\u200aSTP\u2009\u200aINVEST\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awith\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200a
\nAgripalma\u2009\u200aLDA.
\n*\u2009\u200a SUD\u2009\u200aCOMOE\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aIvorian\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200aactivity\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200aof\u2009\u200a
\nrubber.
\n*\u2009\u200a TERRASIA\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a owning\u2009\u200a
\noffice\u2009\u200aspaces.
\nScope exits during the period
\n*\u2009\u200a SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d\u2009\u200a has\u2009\u200a been\u2009\u200a removed\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200aconsolidation\u2009\u200ascope\u2009\u200ain\u2009\u200a2024,\u2009\u200aas\u2009\u200athe\u2009\u200acompany\u2009\u200awas\u2009\u200asold\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200aperiod.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag466": {
"value": "\n\n\n\nNote 2. Subsidiaries and associates
\n
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| AFRICA | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Rubber and palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A. | \n63.69 | \n73.16 | \nFI | \n63.69 | \n73.16 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200aPLC | \n66.38 | \n66.38 | \nFI | \n66.38 | \n66.38 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aAFRICAINE\u2009\u200aFORESTIERE\u2009\u200aET\u2009\u200aAGRICOLE\u2009\u200aDU\u2009\u200aCAMEROUN\u2009\u200a | \n69.05 | \n69.05 | \nFI | \n69.05 | \n69.05 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| \u201cSAFACAM\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aCAMEROUNAISE\u2009\u200aDE\u2009\u200aPALMERAIES\u2009\u200a\u201cSOCAPALM\u201d\u2009\u200aS.A. | \n67.46 | \n67.46 | \nFI | \n67.46 | \n67.46 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cLAC\u201d | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d | \n0.00 | \n0.00 | \nNC | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SUD\u2009\u200aCOMO\u00cb\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A. | \n60.95 | \n70.01 | \nFI | \n60.95 | \n70.01 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCFIN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cSAC\u201d\u2009\u200aLTD | \n93.00 | \n93.00 | \nFI | \n93.00 | \n93.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aPALMERAIES\u2009\u200aDE\u2009\u200aLA\u2009\u200aFERME\u2009\u200aSUISSE\u2009\u200a\u201cSPFS\u201d\u2009\u200aS.A. | \n67.46 | \n100.00 | \nFI | \n67.46 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA\u2009\u200aLDA | \n88.00 | \n88.00 | \nFI | \n88.00 | \n88.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA S.A.U. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| BEREBY-FINANCES\u2009\u200a\u201cBEFIN\u201d\u2009\u200aS.A. | \n87.06 | \n87.06 | \nFI | \n87.06 | \n87.06 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| CAMSEEDS\u2009\u200aS.A. | \n67.52 | \n100.00 | \nFI | \n67.52 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| EUROPE | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aS.A. | \n30.00 | \n30.00 | \nEM | \n30.00 | \n30.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200aS.A.S. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n20.00 | \n20.00 | \nEM | \n20.00 | \n20.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SODIMEX\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOGESCOL\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| STP INVEST S.A. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n33.28 | \n33.28 | \nEM | \n33.28 | \n33.28 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n(*)\u2009\u200a Consolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration\u2009\u200a-\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod\u2009\u200a\u2013\u2009\u200aNC:\u2009\u200aNot\u2009\u200aConsolidated
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\nList of subsidiaries and associated companies
\n*\u2009\u200a AGRIPALMA\u2009\u200aLDA\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200alocated\u2009\u200aon\u2009\u200athe\u2009\u200aisland\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a
\nand\u2009\u200aPrincipe\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a BEREBY-FINANCES\u2009\u200a \u201cBEFIN\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a under\u2009\u200a
\nIvorian\u2009\u200alaw\u2009\u200athat\u2009\u200aowns\u2009\u200athe\u2009\u200aIvorian\u2009\u200acompanies\u2009\u200aSOGB\u2009\u200aS.A.\u2009\u200aand\u2009\u200aSCC.
\n*\u2009\u200a BRABANTA\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCongolese\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a CAMSEEDS\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200a
\nin\u2009\u200aresearch,\u2009\u200adevelopment\u2009\u200aand\u2009\u200aproduction\u2009\u200aof\u2009\u200aseeds\u2009\u200a(palm).
\n*\u2009\u200a CENTRAGES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Belgian\u2009\u200a law\u2009\u200a providing\u2009\u200a
\nadministrative\u2009\u200aand\u2009\u200aaccounting\u2009\u200aservices\u2009\u200aand\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a IMMOBILIERE\u2009\u200a DE\u2009\u200a LA\u2009\u200a PEPINIERE\u2009\u200a \u201cPEPINIERE\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200aof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a
\nwhose\u2009\u200a purpose\u2009\u200a is\u2009\u200a to\u2009\u200a provide\u2009\u200a all\u2009\u200a administrative\u2009\u200a services\u2009\u200a to\u2009\u200a all\u2009\u200a
\ncompanies\u2009\u200aand\u2009\u200aorganisations,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.
\n*\u2009\u200a INDUSERVICES\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Swiss\u2009\u200a law\u2009\u200a whose\u2009\u200a
\npurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200aservices\u2009\u200ato\u2009\u200aall\u2009\u200acompanies,\u2009\u200a
\norganisations\u2009\u200aand\u2009\u200acompanies,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.\u2009\u200a
\nIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aGroup\u2009\u200acompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncommon\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cLAC\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a
\nLiberian\u2009\u200alaw\u2009\u200athat\u2009\u200aspecialises\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200a\u201cOKOMU\u201d\u2009\u200aPLC\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nNigerian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nGhanaian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a SOCIETE\u2009\u200a AFRICAINE\u2009\u200a FORESTIERE\u2009\u200a ET\u2009\u200a AGRICOLE\u2009\u200a DU\u2009\u200a CAMEROUN\u2009\u200a
\n\u201cSAFACAM\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200athe\u2009\u200acultivation\u2009\u200aof\u2009\u200arubber\u2009\u200atrees.
\n*\u2009\u200a SOCIETE\u2009\u200a CAMEROUNAISE\u2009\u200a DE\u2009\u200a PALMERAIES\u2009\u200a \u201cSOCAPALM\u2009\u200a S.A.\u201d\u2009\u200a is\u2009\u200a
\nactive\u2009\u200a in\u2009\u200a Cameroon\u2009\u200a in\u2009\u200athe\u2009\u200a production\u2009\u200a of\u2009\u200apalm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a
\ncultivation.
\n*\u2009\u200a SOCFIN\u2009\u200a AGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cSAC\u201d\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aSierra\u2009\u200a Leone\u2009\u200a specialised\u2009\u200a in\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200a
\noil.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200aagronomic\u2009\u200a
\nand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFINCO\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aproviding\u2009\u200aservices,\u2009\u200astudies\u2009\u200a
\nand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200aplantations.
\n*\u2009\u200a SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200a
\nunder\u2009\u200aFrench\u2009\u200alaw\u2009\u200athat\u2009\u200aholds\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200aa\u2009\u200aplantation\u2009\u200ain\u2009\u200aCameroon,\u2009\u200a
\nSafacam S.A.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw.
\n*\u2009\u200a SOCIETE\u2009\u200a DES\u2009\u200a PALMERAIES\u2009\u200a DE\u2009\u200a LA\u2009\u200a FERME\u2009\u200a SUISSE\u2009\u200a \u201cSPFS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a
\nactive\u2009\u200ain\u2009\u200aCameroon\u2009\u200ain\u2009\u200athe\u2009\u200aproduction,\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200a
\nof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a SODIMEX\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aSwiss\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200afield\u2009\u200a
\nof\u2009\u200apurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aplanting\u2009\u200amaterial.
\n*\u2009\u200a SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200a
\na\u2009\u200acompany\u2009\u200a under\u2009\u200a Ivorian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a the\u2009\u200a production\u2009\u200aof\u2009\u200a
\npalm\u2009\u200aand\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOGESCOL\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a tropical\u2009\u200a
\nproducts\u2009\u200atrade.
\n*\u2009\u200a\u2009\u200aSTP\u2009\u200aINVEST\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awith\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200a
\nAgripalma\u2009\u200aLDA.
\n*\u2009\u200a SUD\u2009\u200aCOMOE\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aIvorian\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200aactivity\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200aof\u2009\u200a
\nrubber.
\n*\u2009\u200a TERRASIA\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a owning\u2009\u200a
\noffice\u2009\u200aspaces.
\nScope exits during the period
\n*\u2009\u200a SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d\u2009\u200a has\u2009\u200a been\u2009\u200a removed\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200aconsolidation\u2009\u200ascope\u2009\u200ain\u2009\u200a2024,\u2009\u200aas\u2009\u200athe\u2009\u200acompany\u2009\u200awas\u2009\u200asold\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200aperiod.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nNote 10. Investments in associates
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 1 January | \n24,499,660 | \n27,288,358 | \n\n\n\n\n\n\n\n\n\n
\n\n| Income from associates | \n4,681,925 | \n6,002,745 | \n\n\n\n\n\n\n\n\n\n
\n\n| Dividends | \n-3,894,328 | \n-8,292,174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income from associates | \n0 | \n-337,884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Increase\u2009\u200ain\u2009\u200aassociates\u2019s\u2009\u200aEquity\u2009\u200a(*) | \n2,936,903 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Other movements | \n504,302 | \n-161,386 | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 31 December | \n28,728,462 | \n24,499,660 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aInduservices\u2009\u200aFR\u2009\u200aincrease\u2009\u200ain\u2009\u200ashare\u2009\u200acapital\u2009\u200aduring\u2009\u200a2024.
\n
\n\n
\n\n\n | \nValue of | \nIncome from | \nValue of | \nIncome from | \n\n\n\n\n\n\n\n\n\n
\n\n | \ninvestment in | \nassociates | \ninvestment in | \nassociates | \n\n\n\n\n\n\n\n\n\n
\n\n | \nassociates | \n | \nassociates | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,248,519 | \n1,883 | \n3,346,636 | \n79,639 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n1,733,626 | \n-60,181 | \n1,794,038 | \n-71,861 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n179,278 | \n33,441 | \n145,837 | \n47,547 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n556,217 | \n-2,380,685 | \n0 | \n125,258 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n330,643 | \n16,790 | \n313,853 | \n-4,683 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n9,418,614 | \n2,312,487 | \n7,106,126 | \n2,558,601 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n1,542,839 | \n94,839 | \n1,848,000 | \n124,448 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n1,980,344 | \n163,514 | \n2,116,830 | \n342,281 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n9,434,275 | \n4,490,177 | \n7,533,893 | \n2,791,818 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n304,106 | \n9,660 | \n294,446 | \n9,698 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n28,728,461 | \n4,681,925 | \n24,499,659 | \n6,002,746 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nTotal assets | \nRevenue | \nTotal assets | \nRevenue | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,513,590 | \n4,133,102 | \n3,973,190 | \n3,921,004 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n3,527,021 | \n542,766 | \n3,738,399 | \n512,571 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n825,299 | \n2,000,440 | \n1,080,076 | \n2,240,040 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n8,079,485 | \n4,277,158 | \n7,823,488 | \n3,651,270 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n1,561,286 | \n0 | \n1,581,948 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n22,775,929 | \n26,198,369 | \n25,146,251 | \n26,708,826 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n142,309,736 | \n0 | \n110,740,705 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,696,365 | \n19,727,530 | \n8,126,993 | \n21,344,372 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n78,921,062 | \n425,221,366 | \n47,993,053 | \n326,642,221 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n684,141 | \n75,367 | \n655,210 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n272,893,914 | \n482,176,098 | \n210,859,313 | \n385,020,304 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nMain data of significant associates accounted for using the equity method
\n\n
\n\n\n| Associate company | \nMain location | \nMain activity | \nDividend received | \nDividend received | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \nSwitzerland | \nRendering\u2009\u200aof\u2009\u200aservices | \n0 | \n4,000,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \nLuxembourg | \nFinancial\u2009\u200aHolding | \n400,000 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \nSwitzerland | \nPurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment | \n300,000 | \n375,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \nSwitzerland | \nTrade\u2009\u200aof\u2009\u200atropical\u2009\u200aproducts | \n3,086,989 | \n3,744,267 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n | \n3,786,989 | \n8,119,267 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Statement of financial position
\n\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,473,196 | \n1,499,994 | \n677,627 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,702,567 | \n5,443,685 | \n8,691,698 | \n1,533,477 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n107,749,118 | \n2,991,587 | \n97,660,026 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n8,104,378 | \n22,616 | \n3,492,398 | \n321,364 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n44,344,968 | \n3,648,084 | \n32,518,033 | \n397,673 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n182,374,227 | \n13,605,966 | \n143,039,782 | \n8,665,344 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,395,093 | \n1,118,497 | \n456,017 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n18,035,233 | \n4,740,696 | \n3,389,631 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n139,268,149 | \n3,041,587 | \n130,689,832 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,685,793 | \n10,572 | \n6,595,552 | \n17,955 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n75,282,614 | \n3,638,448 | \n59,233,967 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n245,666,882 | \n12,549,800 | \n200,364,999 | \n6,430,785 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Income statement
\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n217,890 | \n117,522 | \n0 | \n117,522 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n7,755,033 | \n6,488,998 | \n-91,830 | \n6,397,168 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-64,129 | \n644,758 | \n0 | \n644,758 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n712,284 | \n609,180 | \n-33,645 | \n575,535 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n7,990,852 | \n6,193,674 | \n-87,087 | \n6,106,587 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n16,611,930 | \n14,054,132 | \n-212,563 | \n13,841,569 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n-33,077 | \n-37,989 | \n0 | \n-37,989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n5,136,985 | \n4,465,222 | \n0 | \n4,465,222 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-57,041 | \n539,225 | \n0 | \n539,225 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n442,336 | \n369,626 | \n0 | \n369,626 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n13,841,623 | \n9,711,688 | \n0 | \n9,711,688 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n19,330,826 | \n15,047,772 | \n0 | \n15,047,772 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Reconciliation of the financial information summarised above to the carrying amount of the investments
\nin the consolidated financial statements
\n\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,295,563 | \n50% | \n1,698,855 | \n3,346,636 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n14,921,077 | \n50% | \n-354,413 | \n7,106,126 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n6,667,849 | \n20% | \n514,430 | \n1,848,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,313,232 | \n50% | \n-39,786 | \n2,116,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n15,077,346 | \n50% | \n-4,780 | \n7,533,893 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n44,275,067 | \n | \n1,814,306 | \n21,951,485 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,057,573 | \n50% | \n1,719,733 | \n3,248,519 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,386,298 | \n50% | \n-274,535 | \n9,418,614 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n5,207,074 | \n20% | \n501,424 | \n1,542,839 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,082,858 | \n50% | \n-61,085 | \n1,980,344 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n19,687,095 | \n50% | \n-409,273 | \n9,434,275 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n51,420,898 | \n | \n1,476,264 | \n25,624,591 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
There\u2009\u200ais\u2009\u200ano\u2009\u200agoodwill\u2009\u200aattributed\u2009\u200ato\u2009\u200athe\u2009\u200aabove\u2009\u200aassociates.
\nAggregated information relating to associates that are not significant individually
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aprofit\u2009\u200afrom\u2009\u200acontinued\u2009\u200aoperations\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n185,598 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n0 | \n-125,259 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200atotal\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n60,339 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total\u2009\u200abook\u2009\u200avalue\u2009\u200aof\u2009\u200ainvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aheld\u2009\u200aby\u2009\u200athe\u2009\u200aGroup | \n3,103,871 | \n2,548,175 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
The\u2009\u200a nature,\u2009\u200a extent\u2009\u200a and\u2009\u200a financial\u2009\u200a impact\u2009\u200a of\u2009\u200a the\u2009\u200a
\ninterests\u2009\u200a held\u2009\u200a in\u2009\u200a associates\u2009\u200a by\u2009\u200a the\u2009\u200a Group,\u2009\u200a including\u2009\u200a
\nthe\u2009\u200a nature\u2009\u200a of\u2009\u200a relationships\u2009\u200a with\u2009\u200a other\u2009\u200a investors,\u2009\u200a
\nremained\u2009\u200a stable\u2009\u200a over\u2009\u200a the\u2009\u200a financial\u2009\u200a period\u2009\u200a compared\u2009\u200a
\nto the previous year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag469": {
"value": "\nNote 2. Subsidiaries and associates
\n
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| AFRICA | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Rubber and palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A. | \n63.69 | \n73.16 | \nFI | \n63.69 | \n73.16 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200aPLC | \n66.38 | \n66.38 | \nFI | \n66.38 | \n66.38 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aAFRICAINE\u2009\u200aFORESTIERE\u2009\u200aET\u2009\u200aAGRICOLE\u2009\u200aDU\u2009\u200aCAMEROUN\u2009\u200a | \n69.05 | \n69.05 | \nFI | \n69.05 | \n69.05 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| \u201cSAFACAM\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aCAMEROUNAISE\u2009\u200aDE\u2009\u200aPALMERAIES\u2009\u200a\u201cSOCAPALM\u201d\u2009\u200aS.A. | \n67.46 | \n67.46 | \nFI | \n67.46 | \n67.46 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cLAC\u201d | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d | \n0.00 | \n0.00 | \nNC | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SUD\u2009\u200aCOMO\u00cb\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A. | \n60.95 | \n70.01 | \nFI | \n60.95 | \n70.01 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Palm | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCFIN\u2009\u200aAGRICULTURAL\u2009\u200aCOMPANY\u2009\u200a\u201cSAC\u201d\u2009\u200aLTD | \n93.00 | \n93.00 | \nFI | \n93.00 | \n93.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aDES\u2009\u200aPALMERAIES\u2009\u200aDE\u2009\u200aLA\u2009\u200aFERME\u2009\u200aSUISSE\u2009\u200a\u201cSPFS\u201d\u2009\u200aS.A. | \n67.46 | \n100.00 | \nFI | \n67.46 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA\u2009\u200aLDA | \n88.00 | \n88.00 | \nFI | \n88.00 | \n88.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA S.A.U. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| BEREBY-FINANCES\u2009\u200a\u201cBEFIN\u201d\u2009\u200aS.A. | \n87.06 | \n87.06 | \nFI | \n87.06 | \n87.06 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| CAMSEEDS\u2009\u200aS.A. | \n67.52 | \n100.00 | \nFI | \n67.52 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| EUROPE | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aS.A. | \n30.00 | \n30.00 | \nEM | \n30.00 | \n30.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| INDUSERVICES\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200aS.A.S. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINCO\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n20.00 | \n20.00 | \nEM | \n20.00 | \n20.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SODIMEX\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| SOGESCOL\u2009\u200aFR\u2009\u200aS.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n| STP INVEST S.A. | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n33.28 | \n33.28 | \nEM | \n33.28 | \n33.28 | \nEM | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n(*)\u2009\u200a Consolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration\u2009\u200a-\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod\u2009\u200a\u2013\u2009\u200aNC:\u2009\u200aNot\u2009\u200aConsolidated
\n\n\nList of subsidiaries and associated companies
\n*\u2009\u200a AGRIPALMA\u2009\u200aLDA\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200alocated\u2009\u200aon\u2009\u200athe\u2009\u200aisland\u2009\u200aof\u2009\u200aS\u00e3o\u2009\u200aTom\u00e9\u2009\u200a
\nand\u2009\u200aPrincipe\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a BEREBY-FINANCES\u2009\u200a \u201cBEFIN\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a holding\u2009\u200a company\u2009\u200a under\u2009\u200a
\nIvorian\u2009\u200alaw\u2009\u200athat\u2009\u200aowns\u2009\u200athe\u2009\u200aIvorian\u2009\u200acompanies\u2009\u200aSOGB\u2009\u200aS.A.\u2009\u200aand\u2009\u200aSCC.
\n*\u2009\u200a BRABANTA\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCongolese\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a CAMSEEDS\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200a
\nin\u2009\u200aresearch,\u2009\u200adevelopment\u2009\u200aand\u2009\u200aproduction\u2009\u200aof\u2009\u200aseeds\u2009\u200a(palm).
\n*\u2009\u200a CENTRAGES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Belgian\u2009\u200a law\u2009\u200a providing\u2009\u200a
\nadministrative\u2009\u200aand\u2009\u200aaccounting\u2009\u200aservices\u2009\u200aand\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a IMMOBILIERE\u2009\u200a DE\u2009\u200a LA\u2009\u200a PEPINIERE\u2009\u200a \u201cPEPINIERE\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200aowning\u2009\u200athree\u2009\u200afloors\u2009\u200aof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a
\nwhose\u2009\u200a purpose\u2009\u200a is\u2009\u200a to\u2009\u200a provide\u2009\u200a all\u2009\u200a administrative\u2009\u200a services\u2009\u200a to\u2009\u200a all\u2009\u200a
\ncompanies\u2009\u200aand\u2009\u200aorganisations,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.
\n*\u2009\u200a INDUSERVICES\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Swiss\u2009\u200a law\u2009\u200a whose\u2009\u200a
\npurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200aservices\u2009\u200ato\u2009\u200aall\u2009\u200acompanies,\u2009\u200a
\norganisations\u2009\u200aand\u2009\u200acompanies,\u2009\u200aincluding\u2009\u200aall\u2009\u200aservices\u2009\u200arelating\u2009\u200ato\u2009\u200a
\ndocumentation,\u2009\u200abookkeeping\u2009\u200aand\u2009\u200aregister\u2009\u200aservices,\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nall\u2009\u200arepresentation,\u2009\u200astudy,\u2009\u200aconsultation\u2009\u200aactivities\u2009\u200aand\u2009\u200aassistance.\u2009\u200a
\nIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aGroup\u2009\u200acompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200a
\ncommon\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a LIBERIAN\u2009\u200aAGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cLAC\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a
\nLiberian\u2009\u200alaw\u2009\u200athat\u2009\u200aspecialises\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a OKOMU\u2009\u200aOIL\u2009\u200aPALM\u2009\u200aCOMPANY\u2009\u200a\u201cOKOMU\u201d\u2009\u200aPLC\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nNigerian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a PLANTATIONS\u2009\u200aSOCFINAF\u2009\u200aGHANA\u2009\u200a\u201cPSG\u201d\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nGhanaian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nproducts.
\n*\u2009\u200a SOCIETE\u2009\u200a AFRICAINE\u2009\u200a FORESTIERE\u2009\u200a ET\u2009\u200a AGRICOLE\u2009\u200a DU\u2009\u200a CAMEROUN\u2009\u200a
\n\u201cSAFACAM\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCameroonian\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200aand\u2009\u200athe\u2009\u200acultivation\u2009\u200aof\u2009\u200arubber\u2009\u200atrees.
\n*\u2009\u200a SOCIETE\u2009\u200a CAMEROUNAISE\u2009\u200a DE\u2009\u200a PALMERAIES\u2009\u200a \u201cSOCAPALM\u2009\u200a S.A.\u201d\u2009\u200a is\u2009\u200a
\nactive\u2009\u200a in\u2009\u200a Cameroon\u2009\u200a in\u2009\u200athe\u2009\u200a production\u2009\u200a of\u2009\u200apalm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a
\ncultivation.
\n*\u2009\u200a SOCFIN\u2009\u200a AGRICULTURAL\u2009\u200a COMPANY\u2009\u200a \u201cSAC\u201d\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aSierra\u2009\u200a Leone\u2009\u200a specialised\u2009\u200a in\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200apalm\u2009\u200a
\noil.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200aagronomic\u2009\u200a
\nand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFINCO\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aproviding\u2009\u200aservices,\u2009\u200astudies\u2009\u200a
\nand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200aplantations.
\n*\u2009\u200a SOCIETE\u2009\u200aANONYME\u2009\u200aFORESTIERE\u2009\u200aAGRICOLE\u2009\u200a\u201cSAFA\u201d\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200a
\nunder\u2009\u200aFrench\u2009\u200alaw\u2009\u200athat\u2009\u200aholds\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200aa\u2009\u200aplantation\u2009\u200ain\u2009\u200aCameroon,\u2009\u200a
\nSafacam S.A.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw.
\n*\u2009\u200a SOCIETE\u2009\u200a DES\u2009\u200a PALMERAIES\u2009\u200a DE\u2009\u200a LA\u2009\u200a FERME\u2009\u200a SUISSE\u2009\u200a \u201cSPFS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a
\nactive\u2009\u200ain\u2009\u200aCameroon\u2009\u200ain\u2009\u200athe\u2009\u200aproduction,\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200a
\nof\u2009\u200apalm\u2009\u200aoil.
\n*\u2009\u200a SODIMEX\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aSwiss\u2009\u200alaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200afield\u2009\u200a
\nof\u2009\u200apurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aplanting\u2009\u200amaterial.
\n*\u2009\u200a SOCIETE\u2009\u200aDES\u2009\u200aCAOUTCHOUCS\u2009\u200aDE\u2009\u200aGRAND-BEREBY\u2009\u200a\u201cSOGB\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200a
\na\u2009\u200acompany\u2009\u200a under\u2009\u200a Ivorian\u2009\u200alaw\u2009\u200aspecialised\u2009\u200ain\u2009\u200a the\u2009\u200a production\u2009\u200aof\u2009\u200a
\npalm\u2009\u200aand\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOGESCOL\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a tropical\u2009\u200a
\nproducts\u2009\u200atrade.
\n*\u2009\u200a\u2009\u200aSTP\u2009\u200aINVEST\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awith\u2009\u200aa\u2009\u200astake\u2009\u200ain\u2009\u200a
\nAgripalma\u2009\u200aLDA.
\n*\u2009\u200a SUD\u2009\u200aCOMOE\u2009\u200aCAOUTCHOUC\u2009\u200a\u201cSCC\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aIvorian\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200aactivity\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aprocessing\u2009\u200aand\u2009\u200amarketing\u2009\u200aof\u2009\u200a
\nrubber.
\n*\u2009\u200a TERRASIA\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a owning\u2009\u200a
\noffice\u2009\u200aspaces.
\nScope exits during the period
\n*\u2009\u200a SALALA\u2009\u200aRUBBER\u2009\u200aCORPORATION\u2009\u200a\u201cSRC\u201d\u2009\u200a has\u2009\u200a been\u2009\u200a removed\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200aconsolidation\u2009\u200ascope\u2009\u200ain\u2009\u200a2024,\u2009\u200aas\u2009\u200athe\u2009\u200acompany\u2009\u200awas\u2009\u200asold\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200aperiod.
\n\n\nNote 10. Investments in associates
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 1 January | \n24,499,660 | \n27,288,358 | \n\n\n\n\n\n\n\n\n\n
\n\n| Income from associates | \n4,681,925 | \n6,002,745 | \n\n\n\n\n\n\n\n\n\n
\n\n| Dividends | \n-3,894,328 | \n-8,292,174 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income from associates | \n0 | \n-337,884 | \n\n\n\n\n\n\n\n\n\n
\n\n| Increase\u2009\u200ain\u2009\u200aassociates\u2019s\u2009\u200aEquity\u2009\u200a(*) | \n2,936,903 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Other movements | \n504,302 | \n-161,386 | \n\n\n\n\n\n\n\n\n\n
\n\n| Value as at 31 December | \n28,728,462 | \n24,499,660 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aInduservices\u2009\u200aFR\u2009\u200aincrease\u2009\u200ain\u2009\u200ashare\u2009\u200acapital\u2009\u200aduring\u2009\u200a2024.
\n
\n\n
\n\n\n | \nValue of | \nIncome from | \nValue of | \nIncome from | \n\n\n\n\n\n\n\n\n\n
\n\n | \ninvestment in | \nassociates | \ninvestment in | \nassociates | \n\n\n\n\n\n\n\n\n\n
\n\n | \nassociates | \n | \nassociates | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,248,519 | \n1,883 | \n3,346,636 | \n79,639 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n1,733,626 | \n-60,181 | \n1,794,038 | \n-71,861 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n179,278 | \n33,441 | \n145,837 | \n47,547 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n556,217 | \n-2,380,685 | \n0 | \n125,258 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n330,643 | \n16,790 | \n313,853 | \n-4,683 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n9,418,614 | \n2,312,487 | \n7,106,126 | \n2,558,601 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n1,542,839 | \n94,839 | \n1,848,000 | \n124,448 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n1,980,344 | \n163,514 | \n2,116,830 | \n342,281 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n9,434,275 | \n4,490,177 | \n7,533,893 | \n2,791,818 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n304,106 | \n9,660 | \n294,446 | \n9,698 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n28,728,461 | \n4,681,925 | \n24,499,659 | \n6,002,746 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nTotal assets | \nRevenue | \nTotal assets | \nRevenue | \n\n\n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,513,590 | \n4,133,102 | \n3,973,190 | \n3,921,004 | \n\n\n\n\n\n\n\n\n\n
\n\n| Immobili\u00e8re\u2009\u200ade\u2009\u200ala\u2009\u200aP\u00e9pini\u00e8re | \n3,527,021 | \n542,766 | \n3,738,399 | \n512,571 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices | \n825,299 | \n2,000,440 | \n1,080,076 | \n2,240,040 | \n\n\n\n\n\n\n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n8,079,485 | \n4,277,158 | \n7,823,488 | \n3,651,270 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco | \n1,561,286 | \n0 | \n1,581,948 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n22,775,929 | \n26,198,369 | \n25,146,251 | \n26,708,826 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n142,309,736 | \n0 | \n110,740,705 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,696,365 | \n19,727,530 | \n8,126,993 | \n21,344,372 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n78,921,062 | \n425,221,366 | \n47,993,053 | \n326,642,221 | \n\n\n\n\n\n\n\n\n\n
\n\n| Terrasia | \n684,141 | \n75,367 | \n655,210 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n272,893,914 | \n482,176,098 | \n210,859,313 | \n385,020,304 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\nMain data of significant associates accounted for using the equity method
\n\n
\n\n\n| Associate company | \nMain location | \nMain activity | \nDividend received | \nDividend received | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \nSwitzerland | \nRendering\u2009\u200aof\u2009\u200aservices | \n0 | \n4,000,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \nLuxembourg | \nFinancial\u2009\u200aHolding | \n400,000 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \nSwitzerland | \nPurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment | \n300,000 | \n375,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \nSwitzerland | \nTrade\u2009\u200aof\u2009\u200atropical\u2009\u200aproducts | \n3,086,989 | \n3,744,267 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n | \n3,786,989 | \n8,119,267 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Statement of financial position
\n\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,473,196 | \n1,499,994 | \n677,627 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,702,567 | \n5,443,685 | \n8,691,698 | \n1,533,477 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n107,749,118 | \n2,991,587 | \n97,660,026 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n8,104,378 | \n22,616 | \n3,492,398 | \n321,364 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n44,344,968 | \n3,648,084 | \n32,518,033 | \n397,673 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n182,374,227 | \n13,605,966 | \n143,039,782 | \n8,665,344 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| Associate company | \nCurrent assets | \nNon-current | \nCurrent | \nNon-current | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n2,395,093 | \n1,118,497 | \n456,017 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n18,035,233 | \n4,740,696 | \n3,389,631 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n139,268,149 | \n3,041,587 | \n130,689,832 | \n6,412,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n10,685,793 | \n10,572 | \n6,595,552 | \n17,955 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n75,282,614 | \n3,638,448 | \n59,233,967 | \n0 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n245,666,882 | \n12,549,800 | \n200,364,999 | \n6,430,785 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Summary financial information of interests held in associates - Income statement
\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n217,890 | \n117,522 | \n0 | \n117,522 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n7,755,033 | \n6,488,998 | \n-91,830 | \n6,397,168 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-64,129 | \n644,758 | \n0 | \n644,758 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n712,284 | \n609,180 | \n-33,645 | \n575,535 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n7,990,852 | \n6,193,674 | \n-87,087 | \n6,106,587 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n16,611,930 | \n14,054,132 | \n-212,563 | \n13,841,569 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n\n\n\n\n\n\n
\n\n | \noperations | \nthe period | \nincome for the | \nincome for the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \nperiod | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n-33,077 | \n-37,989 | \n0 | \n-37,989 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n5,136,985 | \n4,465,222 | \n0 | \n4,465,222 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n-57,041 | \n539,225 | \n0 | \n539,225 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n442,336 | \n369,626 | \n0 | \n369,626 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n13,841,623 | \n9,711,688 | \n0 | \n9,711,688 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n19,330,826 | \n15,047,772 | \n0 | \n15,047,772 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
Reconciliation of the financial information summarised above to the carrying amount of the investments
\nin the consolidated financial statements
\n\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2023 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,295,563 | \n50% | \n1,698,855 | \n3,346,636 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n14,921,077 | \n50% | \n-354,413 | \n7,106,126 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n6,667,849 | \n20% | \n514,430 | \n1,848,000 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,313,232 | \n50% | \n-39,786 | \n2,116,830 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n15,077,346 | \n50% | \n-4,780 | \n7,533,893 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n44,275,067 | \n | \n1,814,306 | \n21,951,485 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nNet assets of | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n\n\n\n\n\n\n
\n\n| Associate company | \nthe associate | \nthe Group | \nadjustments | \nheld by the | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \n | \nGroup | \n\n\n\n\n\n\n\n\n\n
\n\n| 31/12/2024 | \nEUR | \n | \nEUR | \nEUR | \n\n\n\n\n\n\n\n\n\n
\n\n| Centrages | \n3,057,573 | \n50% | \n1,719,733 | \n3,248,519 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n19,386,298 | \n50% | \n-274,535 | \n9,418,614 | \n\n\n\n\n\n\n\n\n\n
\n\n| Socfinde | \n5,207,074 | \n20% | \n501,424 | \n1,542,839 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,082,858 | \n50% | \n-61,085 | \n1,980,344 | \n\n\n\n\n\n\n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n19,687,095 | \n50% | \n-409,273 | \n9,434,275 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n51,420,898 | \n | \n1,476,264 | \n25,624,591 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
There\u2009\u200ais\u2009\u200ano\u2009\u200agoodwill\u2009\u200aattributed\u2009\u200ato\u2009\u200athe\u2009\u200aabove\u2009\u200aassociates.
\nAggregated information relating to associates that are not significant individually
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aprofit\u2009\u200afrom\u2009\u200acontinued\u2009\u200aoperations\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n185,598 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n0 | \n-125,259 | \n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200atotal\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,380,975 | \n60,339 | \n\n\n\n\n\n\n\n\n\n
\n\n| Total\u2009\u200abook\u2009\u200avalue\u2009\u200aof\u2009\u200ainvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aheld\u2009\u200aby\u2009\u200athe\u2009\u200aGroup | \n3,103,871 | \n2,548,175 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
The\u2009\u200a nature,\u2009\u200a extent\u2009\u200a and\u2009\u200a financial\u2009\u200a impact\u2009\u200a of\u2009\u200a the\u2009\u200a
\ninterests\u2009\u200a held\u2009\u200a in\u2009\u200a associates\u2009\u200a by\u2009\u200a the\u2009\u200a Group,\u2009\u200a including\u2009\u200a
\nthe\u2009\u200a nature\u2009\u200a of\u2009\u200a relationships\u2009\u200a with\u2009\u200a other\u2009\u200a investors,\u2009\u200a
\nremained\u2009\u200a stable\u2009\u200a over\u2009\u200a the\u2009\u200a financial\u2009\u200a period\u2009\u200a compared\u2009\u200a
\nto the previous year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag460": {
"value": "\nNote 3. Leases
\nThe\u2009\u200aamounts\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200abalance\u2009\u200asheet\u2009\u200arelated\u2009\u200ato\u2009\u200aleases\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\n* Right-of-use assets
\n\n
\n\n\n | \nFurniture, | \n | \nLand and | \n | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nconcessionG of | \n | \n\n\n\n\n\n\n\n\n
\n\n| EUR | \nvehicles and | \nBuildings | \nagricultural | \nTOTAL | \n\n\n\n\n\n\n\n\n
\n\n | \nother | \n | \narea | \n | \n\n\n\n\n\n\n\n\n
\n\n| Gross value as at 1 January 2023 | \n10,819,535 | \n535,523 | \n7,582,758 | \n18,937,816 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n10,151,459 | \n0 | \n14,357,096\u2009\u200a(*) | \n24,508,555 | \n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n-4,402,886 | \n0 | \n0 | \n-4,402,886 | \n\n\n\n\n\n\n\n\n
\n\n| HyperinflationG | \n0 | \n0 | \n3,213,055 | \n3,213,055 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n-185,995 | \n-185,995 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-3,219,325 | \n-831 | \n-391,540 | \n-3,611,696 | \n\n\n\n\n\n\n\n\n
\n\n| Gross value as at 31 December 2023 | \n13,348,783 | \n534,692 | \n24,575,374 | \n38,458,849 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-7,798,762 | \n-465,096 | \n-2,504,392 | \n-10,768,250 | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n-3,641,708 | \n-31,842 | \n-559,689 | \n-4,233,239 | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n4,402,886 | \n0 | \n0 | \n4,402,886 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n152,144 | \n152,144 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n1,180,354 | \n230 | \n39,566 | \n1,220,150 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-5,857,230 | \n-496,708 | \n-2,872,371 | \n-9,226,309 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n7,491,553 | \n37,984 | \n21,703,003 | \n29,232,540 | \n\n\n\n\n\n\n\n\n
\n\n| Gross value as at 1 January 2024 | \n13,348,783 | \n534,692 | \n24,575,374 | \n38,458,849 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n6,147,366 | \n210,993 | \n376,810 | \n6,735,169 | \n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n-634,711 | \n0 | \n0 | \n-634,711 | \n\n\n\n\n\n\n\n\n
\n\n| Hyperinflation | \n0 | \n0 | \n1,670,694 | \n1,670,694 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n-10,297 | \n0 | \n0 | \n-10,297 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,011,332 | \n-288 | \n-130,594 | \n-2,142,214 | \n\n\n\n\n\n\n\n\n
\n\n| Gross value as at 31 December 2024 | \n16,839,809 | \n745,397 | \n26,492,284 | \n44,077,490 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-5,857,230 | \n-496,708 | \n-2,872,371 | \n-9,226,309 | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n-3,827,697 | \n-45,904 | \n-535,802 | \n-4,409,403 | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n641,732 | \n0 | \n0 | \n641,732 | \n\n\n\n\n\n\n\n\n
\n\n| Hyperinflation | \n0 | \n0 | \n-116,663 | \n-116,663 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n3,592 | \n0 | \n0 | \n3,592 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n527,800 | \n82 | \n-24,878 | \n503,004 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-8,511,803 | \n-542,530 | \n-3,549,714 | \n-12,604,047 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n8,328,006 | \n202,867 | \n22,942,570 | \n31,473,443 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Additions\u2009\u200aduring\u2009\u200athe\u2009\u200apast\u2009\u200aperiod\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200arevision\u2009\u200aof\u2009\u200athe\u2009\u200aconcession\u2009\u200aagreement\u2009\u200ain\u2009\u200aCameroon.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n* Lease liabilities
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Long-term\u2009\u200alease\u2009\u200aliabilities | \n26,184,654 | \n24,950,880 | \n\n\n\n\n\n\n\n\n
\n\n| Short-term\u2009\u200alease\u2009\u200aliabilities | \n3,274,791 | \n2,778,042 | \n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n29,459,445 | \n27,728,922 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
The\u2009\u200aamounts\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement\u2009\u200ain\u2009\u200arelation\u2009\u200awith\u2009\u200athe\u2009\u200alease\u2009\u200acontracts\u2009\u200aare\u2009\u200adetailed\u2009\u200aas\u2009\u200afollows:
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| Depreciation\u2009\u200aof\u2009\u200aright-of-use\u2009\u200aassets | \n4,409,403 | \n4,233,239 | \n\n\n\n\n\n\n\n\n
\n\n| Hyperinflation | \n116,663 | \n0 | \n\n\n\n\n\n\n\n\n
\n\n| Expenses\u2009\u200arelated\u2009\u200ato\u2009\u200ashort-term\u2009\u200aleases\u2009\u200aand\u2009\u200aleases\u2009\u200aof\u2009\u200alow-value\u2009\u200aassets | \n1,773,996 | \n2,154,944 | \n\n\n\n\n\n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200a(included\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aexpenses) | \n3,254,417 | \n3,411,779 | \n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n9,554,479 | \n9,799,962 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
* Agricultural land and concessions
\nG
\nThe\u2009\u200aGroup\u2009\u200adoes\u2009\u200anot\u2009\u200aown\u2009\u200aall\u2009\u200aof\u2009\u200athe\u2009\u200aland\u2009\u200aon\u2009\u200awhich\u2009\u200aits\u2009\u200abiological\u2009\u200aassets\u2009\u200aare\u2009\u200aplanted.\u2009\u200aIn\u2009\u200ageneral,\u2009\u200athese\u2009\u200alands\u2009\u200aare\u2009\u200a
\nsubject\u2009\u200ato\u2009\u200avery\u2009\u200along-term\u2009\u200aconcessions
\nG
\n\u2009\u200afrom\u2009\u200athe\u2009\u200alocal\u2009\u200apublic\u2009\u200aauthority.\u2009\u200aThese\u2009\u200aconcessions
\nG
\n\u2009\u200aare\u2009\u200arenewable.
\n\n
\n\n\n| Company (*) | \nDate of initial lease or | \nDuration of the initial | \nArea conceded | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nrenewal extension | \nlease | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SAC | \n2011/2012/2013/2014 | \n50 years | \n18,473\u2009\u200aha | \n | \n(1) | \n\n\n\n\n\n\n\n\n
\n\n| LAC | \n1959 | \n77\u2009\u200ayears | \n121,407\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n1995 | \n99 years | \n34,712\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| PSG | \n2013/2016/2022 | \n50 years | \n18,304\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n1986/1993/1999//2014 | \n92 to 99 years | \n33,113 ha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n2005 | \n55 years | \n58,063\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n2022 | \n3 years | \n2,161 ha | \n | \n(3) | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA | \n2009 | \n25 years | \n1,735\u2009\u200aha | \n | \n(2)(4) | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA | \n2004 to 2022 | \n25 years | \n8,380\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1)\u2009\u200a Renewable\u2009\u200aconcessions
\nG
\n for a term of 25 years
\n(2)\u2009\u200a Concessions
\nG
\n\u2009\u200arenewable\u2009\u200atacitly\u2009\u200afor\u2009\u200aperiods\u2009\u200aof\u2009\u200a25\u2009\u200ayears
\n(3)\u2009\u200a Safacam\u2009\u200aowns\u2009\u200a15,529\u2009\u200aha
\n(4)\u2009\u200a Agripalma\u2009\u200aowns\u2009\u200a653\u2009\u200aha
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag459": {
"value": "\n* Agricultural land and concessions
\nG
\nThe\u2009\u200aGroup\u2009\u200adoes\u2009\u200anot\u2009\u200aown\u2009\u200aall\u2009\u200aof\u2009\u200athe\u2009\u200aland\u2009\u200aon\u2009\u200awhich\u2009\u200aits\u2009\u200abiological\u2009\u200aassets\u2009\u200aare\u2009\u200aplanted.\u2009\u200aIn\u2009\u200ageneral,\u2009\u200athese\u2009\u200alands\u2009\u200aare\u2009\u200a
\nsubject\u2009\u200ato\u2009\u200avery\u2009\u200along-term\u2009\u200aconcessions
\nG
\n\u2009\u200afrom\u2009\u200athe\u2009\u200alocal\u2009\u200apublic\u2009\u200aauthority.\u2009\u200aThese\u2009\u200aconcessions
\nG
\n\u2009\u200aare\u2009\u200arenewable.
\n\n
\n\n\n| Company (*) | \nDate of initial lease or | \nDuration of the initial | \nArea conceded | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n | \nrenewal extension | \nlease | \n | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SAC | \n2011/2012/2013/2014 | \n50 years | \n18,473\u2009\u200aha | \n | \n(1) | \n\n\n\n\n\n\n\n\n
\n\n| LAC | \n1959 | \n77\u2009\u200ayears | \n121,407\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n1995 | \n99 years | \n34,712\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| PSG | \n2013/2016/2022 | \n50 years | \n18,304\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n1986/1993/1999//2014 | \n92 to 99 years | \n33,113 ha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n2005 | \n55 years | \n58,063\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n2022 | \n3 years | \n2,161 ha | \n | \n(3) | \n\n\n\n\n\n\n\n\n
\n\n| AGRIPALMA | \n2009 | \n25 years | \n1,735\u2009\u200aha | \n | \n(2)(4) | \n\n\n\n\n\n\n\n\n
\n\n| BRABANTA | \n2004 to 2022 | \n25 years | \n8,380\u2009\u200aha | \n | \n | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1)\u2009\u200a Renewable\u2009\u200aconcessions
\nG
\n for a term of 25 years
\n(2)\u2009\u200a Concessions
\nG
\n\u2009\u200arenewable\u2009\u200atacitly\u2009\u200afor\u2009\u200aperiods\u2009\u200aof\u2009\u200a25\u2009\u200ayears
\n(3)\u2009\u200a Safacam\u2009\u200aowns\u2009\u200a15,529\u2009\u200aha
\n(4)\u2009\u200a Agripalma\u2009\u200aowns\u2009\u200a653\u2009\u200aha
\n
\n\n\n\n\n\n\n\n\n\n\nNote 6. Biological assets
\n\n
\n\n\n| EUR | \nPalm | \nRubber | \nNurseries and | \n | \n\n
\n\n | \n | \n | \n | \n | \nOthers (**) | \nTOTAL | \n\n
\n\n | \nMature | \nImmature | \nMature | \nImmature | \n | \n | \n\n
\n\n| Cost as at 1 January 2023 | \n363,609,691 | \n5,508,065 | \n192,975,090 | \n38,483,204 | \n7,131 | \n600,583,181 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n3,490,349 | \n0 | \n5,634,066 | \n521,397 | \n9,645,812 | \n\n
\n\n| Disposals | \n-934,198 | \n-386,833 | \n-2,955,273 | \n0 | \n-769,566 | \n-5,045,870 | \n\n
\n\n| HyperinflationG | \n3,386,453 | \n0 | \n1,689,724 | \n0 | \n0 | \n5,076,177 | \n\n
\n\n| Transfer | \n3,546,358 | \n-3,512,803 | \n8,938,826 | \n-8,765,028 | \n1,275,501 | \n1,482,854 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n-40,811,858 | \n-4,002,517 | \n-71,764 | \n-44,886,139 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-37,402,896 | \n-98,312 | \n-9,850,140 | \n-2,944,059 | \n-188,941 | \n-50,484,348 | \n\n
\n\n| Cost as at 31 December 2023 | \n332,205,408 | \n5,000,466 | \n149,986,369 | \n28,405,666 | \n773,758 | \n516,371,667 | \n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-132,538,731 | \n0 | \n-60,632,580 | \n0 | \n-3,160 | \n-193,174,471 | \n\n
\n\n| Depreciation | \n-14,497,818 | \n0 | \n-7,567,771 | \n0 | \n-302 | \n-22,065,891 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n931,881 | \n0 | \n2,534,073 | \n0 | \n0 | \n3,465,954 | \n\n
\n\n| Transfer | \n889 | \n0 | \n0 | \n0 | \n-19,670 | \n-18,781 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n5,837,046 | \n0 | \n0 | \n5,837,046 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n9,779,930 | \n0 | \n2,927,522 | \n0 | \n0 | \n12,707,452 | \n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-136,323,849 | \n0 | \n-56,901,710 | \n0 | \n-23,132 | \n-193,248,691 | \n\n
\n\n| Accumulated impairment as at 1 January 2023 | \n-23,590,118 | \n0 | \n-30,770,318 | \n-2,803,518 | \n0 | \n-57,163,954 | \n\n
\n\n| Impairment | \n0 | \n0 | \n-6,632,680 | \n-915,146 | \n0 | \n-7,547,826 | \n\n
\n\n| Transfer | \n0 | \n0 | \n-851,402 | \n851,402 | \n0 | \n0 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n34,311,388 | \n2,768,543 | \n0 | \n37,079,931 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n2,853,205 | \n0 | \n1,545,550 | \n98,716 | \n0 | \n4,497,471 | \n\n
\n\n| Accumulated impairment as at 31 December 2023 | \n-20,736,913 | \n0 | \n-2,397,462 | \n-3 | \n0 | \n-23,134,378 | \n\n
\n\n| Net book value as at 31 December 2023 | \n175,144,646 | \n5,000,466 | \n90,687,197 | \n28,405,663 | \n750,626 | \n299,988,598 | \n\n
\n\n| Cost as at 1 January 2024 | \n332,205,408 | \n5,000,466 | \n149,986,369 | \n28,405,666 | \n773,758 | \n516,371,667 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n4,372,433 | \n207,892 | \n6,022,264 | \n282,406 | \n10,884,995 | \n\n
\n\n| Disposals | \n-2,587,264 | \n-608,993 | \n-4,932,047 | \n-91,267 | \n0 | \n-8,219,571 | \n\n
\n\n| Hyperinflation | \n3,880,373 | \n0 | \n1,209,194 | \n0 | \n0 | \n5,089,567 | \n\n
\n\n| Transfer | \n2,380,254 | \n-2,319,938 | \n7,800,324 | \n-7,800,324 | \n-60,315 | \n1 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,797,674 | \n-27,756 | \n-3,500 | \n-335,229 | \n-67,755 | \n-3,231,914 | \n\n
\n\n| Cost as at 31 December 2024 | \n333,081,097 | \n6,416,212 | \n154,268,232 | \n26,201,110 | \n928,094 | \n520,894,745 | \n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-136,323,849 | \n0 | \n-56,901,710 | \n0 | \n-23,132 | \n-193,248,691 | \n\n
\n\n| Depreciation | \n-15,079,045 | \n0 | \n-6,336,156 | \n0 | \n-303 | \n-21,415,504 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n2,587,264 | \n0 | \n3,171,710 | \n0 | \n0 | \n5,758,974 | \n\n
\n\n| Hyperinflation | \n-822,978 | \n0 | \n-251,249 | \n0 | \n0 | \n-1,074,227 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n563,907 | \n0 | \n614,261 | \n0 | \n0 | \n1,178,168 | \n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-149,074,701 | \n0 | \n-59,703,144 | \n0 | \n-23,435 | \n-208,801,280 | \n\n
\n\n| Accumulated impairment as at 1 January 2024 | \n-20,736,913 | \n0 | \n-2,397,462 | \n-3 | \n0 | \n-23,134,378 | \n\n
\n\n| Impairment | \n-227,342 | \n0 | \n0 | \n0 | \n0 | \n-227,342 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-291,179 | \n0 | \n136,410 | \n0 | \n0 | \n-154,769 | \n\n
\n\n| Accumulated impairment as at 31 December 2024 | \n-21,255,434 | \n0 | \n-2,261,052 | \n-3 | \n0 | \n-23,516,489 | \n\n
\n\n| Net book value as at 31 December 2024 | \n162,750,962 | \n6,416,212 | \n92,304,036 | \n26,201,107 | \n904,659 | \n288,576,976 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Additions\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200ainclude\u2009\u200acapitalised\u2009\u200acosts.
\n(**)\u2009\u200aNurseries\u2009\u200ahave\u2009\u200abeen\u2009\u200areclassified\u2009\u200ain\u2009\u200a2023\u2009\u200afrom\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ato\u2009\u200abiological\u2009\u200aassets.
\nAccounting\u2009\u200apolicy\u2009\u200aregarding\u2009\u200acurrent\u2009\u200abiological\u2009\u200aassets\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a1.11.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag457": {
"value": "\n
\n\nNote 4. Intangible assets
\n
\n\n
\n\n\n | \nConcessionsG | \n | \nOther | \n | \n\n\n\n\n\n\n\n\n
\n\n| EUR | \nand patents | \nSoftwares | \nintangible | \nTOTAL | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nassets | \n | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n1,633,382 | \n405,561 | \n630,810 | \n2,669,753 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n0 | \n15,621 | \n0 | \n15,621 | \n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n0 | \n0 | \n-177 | \n-177 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n-35,710 | \n-35,710 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-489,272 | \n-21,759 | \n-13,624 | \n-524,655 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n1,144,110 | \n399,423 | \n581,299 | \n2,124,832 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 1 January 2023 | \n-245,606 | \n-405,161 | \n-569,086 | \n-1,219,853 | \n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n-24,459 | \n-746 | \n-29,603 | \n-54,808 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n35,710 | \n35,710 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n70,469 | \n21,759 | \n13,624 | \n105,852 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 31 December 2023 | \n-199,596 | \n-384,148 | \n-549,355 | \n-1,133,099 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n944,514 | \n15,275 | \n31,944 | \n991,733 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n1,144,110 | \n399,423 | \n581,299 | \n2,124,832 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n0 | \n0 | \n1,750 | \n1,750 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-157,888 | \n12,432 | \n0 | \n-145,456 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n986,222 | \n411,855 | \n583,049 | \n1,981,126 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 1 January 2024 | \n-199,596 | \n-384,148 | \n-549,355 | \n-1,133,099 | \n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n-19,331 | \n-5,282 | \n-29,192 | \n-53,805 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n25,262 | \n-12,432 | \n0 | \n12,830 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 31 December 2024 | \n-193,665 | \n-401,862 | \n-578,547 | \n-1,174,074 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n792,557 | \n9,993 | \n4,502 | \n807,052 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag458": {
"value": "\nNote 4. Intangible assets
\n
\n\n
\n\n\n | \nConcessionsG | \n | \nOther | \n | \n\n\n\n\n\n\n\n\n
\n\n| EUR | \nand patents | \nSoftwares | \nintangible | \nTOTAL | \n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nassets | \n | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n1,633,382 | \n405,561 | \n630,810 | \n2,669,753 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n0 | \n15,621 | \n0 | \n15,621 | \n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n0 | \n0 | \n-177 | \n-177 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n-35,710 | \n-35,710 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-489,272 | \n-21,759 | \n-13,624 | \n-524,655 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n1,144,110 | \n399,423 | \n581,299 | \n2,124,832 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 1 January 2023 | \n-245,606 | \n-405,161 | \n-569,086 | \n-1,219,853 | \n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n-24,459 | \n-746 | \n-29,603 | \n-54,808 | \n\n\n\n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n35,710 | \n35,710 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n70,469 | \n21,759 | \n13,624 | \n105,852 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 31 December 2023 | \n-199,596 | \n-384,148 | \n-549,355 | \n-1,133,099 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n944,514 | \n15,275 | \n31,944 | \n991,733 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n1,144,110 | \n399,423 | \n581,299 | \n2,124,832 | \n\n\n\n\n\n\n\n\n
\n\n| Additions | \n0 | \n0 | \n1,750 | \n1,750 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-157,888 | \n12,432 | \n0 | \n-145,456 | \n\n\n\n\n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n986,222 | \n411,855 | \n583,049 | \n1,981,126 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 1 January 2024 | \n-199,596 | \n-384,148 | \n-549,355 | \n-1,133,099 | \n\n\n\n\n\n\n\n\n
\n\n| Amortisation | \n-19,331 | \n-5,282 | \n-29,192 | \n-53,805 | \n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n25,262 | \n-12,432 | \n0 | \n12,830 | \n\n\n\n\n\n\n\n\n
\n\n| Accumulated amortisation as at 31 December 2024 | \n-193,665 | \n-401,862 | \n-578,547 | \n-1,174,074 | \n\n\n\n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n792,557 | \n9,993 | \n4,502 | \n807,052 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nNote 8. Impairment of assets
\nGoodwill
\nImpairment\u2009\u200atests\u2009\u200aon\u2009\u200agoodwill\u2009\u200aare\u2009\u200aperformed\u2009\u200aat\u2009\u200aleast\u2009\u200a
\nonce\u2009\u200aa\u2009\u200ayear\u2009\u200ato\u2009\u200aassess\u2009\u200awhether\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200a
\nstill\u2009\u200aappropriate.
\nIntangible and tangible assets and right-of-use
\nassets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a reviews\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200aits\u2009\u200aintangible\u2009\u200aand\u2009\u200atangible\u2009\u200aassets\u2009\u200a
\nand\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a assess\u2009\u200a whether\u2009\u200a
\nthere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment.\u2009\u200aIf\u2009\u200athere\u2009\u200ais\u2009\u200asuch\u2009\u200a
\nan\u2009\u200aindication,\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200a
\nestimated\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\nimpairment\u2009\u200aloss.
\nBearer biological assets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a assesses\u2009\u200a if\u2009\u200a there\u2009\u200a
\nis\u2009\u200a any\u2009\u200a indication\u2009\u200a that\u2009\u200a its\u2009\u200a biological\u2009\u200a assets\u2009\u200a may\u2009\u200a be\u2009\u200a
\nimpaired\u2009\u200a or\u2009\u200a if\u2009\u200a an\u2009\u200a impairment\u2009\u200a reversal\u2009\u200a should\u2009\u200a be\u2009\u200a
\nconsidered.
\nFor\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200aGroup\u2009\u200aassesses\u2009\u200aseveral\u2009\u200aindicators:
\nThe\u2009\u200asignificant\u2009\u200aand\u2009\u200asustained\u2009\u200adecreasing\u2009\u200atrend\u2009\u200ain\u2009\u200athe\u2009\u200a
\nprices\u2009\u200aof\u2009\u200anatural\u2009\u200arubber\u2009\u200a(TSR20
\nG
\n 1
\nst
\n position on SGX
\nG
\n)\u2009\u200a
\nand\u2009\u200acrude\u2009\u200apalm\u2009\u200aoil\u2009\u200a (CIF\u2009\u200aRotterdam
\nG
\n)\u2009\u200awas\u2009\u200aconsidered\u2009\u200a
\nas\u2009\u200aan\u2009\u200aobservable\u2009\u200a sign\u2009\u200a that\u2009\u200a the\u2009\u200a biological\u2009\u200aassets\u2009\u200amay\u2009\u200a
\nhave\u2009\u200a been\u2009\u200a impaired.\u2009\u200a A\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a prices\u2009\u200a at\u2009\u200a
\nreporting\u2009\u200a date\u2009\u200a greater\u2009\u200a than\u2009\u200a 15%\u2009\u200a compared\u2009\u200a to\u2009\u200a an\u2009\u200a
\naverage\u2009\u200aof\u2009\u200a5-year\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200aset\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aas\u2009\u200a
\nan\u2009\u200aimpairment\u2009\u200aindicator.
\nThe\u2009\u200aGroup\u2009\u200aalso\u2009\u200aconsiders\u2009\u200aaverage\u2009\u200aprices,\u2009\u200aover\u2009\u200athe\u2009\u200asix\u2009\u200a
\nmonths\u2009\u200abefore\u2009\u200areporting\u2009\u200adate\u2009\u200aand\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200atwelve\u2009\u200a
\nmonths,\u2009\u200ainstead\u2009\u200aof\u2009\u200aonly\u2009\u200aclosing\u2009\u200aprices.\u2009\u200aThis\u2009\u200ais\u2009\u200adone\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200aavoid\u2009\u200a seasonal\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a the\u2009\u200aprices\u2009\u200aof\u2009\u200a
\nsupply\u2009\u200amaterials.
\nMoreover,\u2009\u200athe\u2009\u200aGroup\u2009\u200aalso\u2009\u200areviews\u2009\u200athe\u2009\u200aprices\u2009\u200aobserved\u2009\u200a
\non\u2009\u200a local\u2009\u200a market\u2009\u200a and\u2009\u200a considers\u2009\u200a a\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a
\nprices\u2009\u200aat\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200aof\u2009\u200amore\u2009\u200athan\u2009\u200a15%\u2009\u200acompared\u2009\u200a
\nto\u2009\u200aan\u2009\u200aaverage\u2009\u200aof\u2009\u200avalues\u2009\u200aover\u2009\u200a5\u2009\u200ayears,\u2009\u200aas\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nindicator.
\nIn\u2009\u200a addition\u2009\u200a to\u2009\u200a these\u2009\u200a external\u2009\u200a indicators,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nconsiders\u2009\u200athe\u2009\u200afollowing\u2009\u200aindicators:
\n - Internal\u2009\u200aperformance\u2009\u200aindicators;
\n - Criteria\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200alocal\u2009\u200amarket;
\n - Physical\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment;
\n - Significant\u2009\u200achanges\u2009\u200ain\u2009\u200aplantations\u2009\u200athat\u2009\u200acould\u2009\u200ahave\u2009\u200aa\u2009\u200a
\nmaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200atheir\u2009\u200afuture\u2009\u200acash\u2009\u200aflows.
\nIf\u2009\u200aan\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200aor\u2009\u200aimpairment\u2009\u200areversal\u2009\u200a
\nis\u2009\u200a identified,\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200ais\u2009\u200adetermined.
\nImpairment\u2009\u200atests\u2009\u200amust\u2009\u200abe\u2009\u200aperformed\u2009\u200aon\u2009\u200athe\u2009\u200asmallest\u2009\u200a
\nidentifiable\u2009\u200agroup\u2009\u200aof\u2009\u200aassets\u2009\u200awhich\u2009\u200agenerates\u2009\u200acash\u2009\u200aflows\u2009\u200a
\nindependently\u2009\u200aof\u2009\u200aother\u2009\u200aassets\u2009\u200aor\u2009\u200agroups\u2009\u200aof\u2009\u200aassets,\u2009\u200aand\u2009\u200a
\n\n\nfor\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aprepares\u2009\u200afinancial\u2009\u200ainformation\u2009\u200afor\u2009\u200a
\nthe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a Cash\u2009\u200a Generating\u2009\u200a Units\u2009\u200a (CGUs)\u2009\u200a
\ndepends,\u2009\u200ain\u2009\u200aparticular,\u2009\u200aon:
\n - how\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200athe\u2009\u200aactivities\u2009\u200aof\u2009\u200athe\u2009\u200aentity;
\n - the\u2009\u200away\u2009\u200ain\u2009\u200awhich\u2009\u200adecisions\u2009\u200aare\u2009\u200amade\u2009\u200awith\u2009\u200aregards\u2009\u200a
\nto\u2009\u200athe\u2009\u200apursuit\u2009\u200aor\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200aits\u2009\u200aactivities\u2009\u200aand;
\n - the\u2009\u200aexistence\u2009\u200aof\u2009\u200aan\u2009\u200aactive\u2009\u200amarket\u2009\u200afor\u2009\u200aall\u2009\u200aor\u2009\u200apart\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aproduction.
\nThe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athe\u2009\u200apolitical\u2009\u200aand\u2009\u200acountry\u2009\u200aspecific\u2009\u200a
\nrisk\u2009\u200a factors\u2009\u200a while\u2009\u200a reviewing\u2009\u200a business\u2009\u200a evolution.\u2009\u200a
\nTherefore,\u2009\u200a companies\u2009\u200a are\u2009\u200a grouped\u2009\u200a within\u2009\u200a the\u2009\u200a CGU\u2009\u200a
\ncountry.
\nThe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a assets\u2009\u200a
\nis\u2009\u200adetermined\u2009\u200athrough\u2009\u200athe\u2009\u200acalculation\u2009\u200aof\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200a
\nby\u2009\u200ausing\u2009\u200athe\u2009\u200amost\u2009\u200arecent\u2009\u200ainformation\u2009\u200aapproved\u2009\u200aby\u2009\u200athe\u2009\u200a
\nlocal\u2009\u200a management.\u2009\u200a Those\u2009\u200a information\u2009\u200a comprise\u2009\u200a the\u2009\u200a
\nmeasures\u2009\u200ataken\u2009\u200athat\u2009\u200awill\u2009\u200ahelp\u2009\u200ato\u2009\u200aprevent\u2009\u200athe\u2009\u200aeffects\u2009\u200a
\nof\u2009\u200a the\u2009\u200a climate\u2009\u200a change\u2009\u200a (maintenance\u2009\u200a program,\u2009\u200a land\u2009\u200a
\nand\u2009\u200afield\u2009\u200apreparation\u2009\u200aagainst\u2009\u200athe\u2009\u200afire\u2009\u200aand\u2009\u200a/\u2009\u200aor\u2009\u200aflooding\u2009\u200a
\nresulting\u2009\u200afrom\u2009\u200aheavy\u2009\u200arainfalls).\u2009\u200aThe\u2009\u200aimpacts\u2009\u200aon\u2009\u200afuture\u2009\u200a
\ncash-flows\u2009\u200aof\u2009\u200athe\u2009\u200apotential\u2009\u200aeffects\u2009\u200aof\u2009\u200aclimate\u2009\u200achanges\u2009\u200a
\nare\u2009\u200a therefore\u2009\u200a taken\u2009\u200a into\u2009\u200a consideration.\u2009\u200a Then\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200auses\u2009\u200athe\u2009\u200adiscounted\u2009\u200avalue\u2009\u200aof\u2009\u200aexpected\u2009\u200anet\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200awhich\u2009\u200aare\u2009\u200adiscounted\u2009\u200aat\u2009\u200aa\u2009\u200apre-tax\u2009\u200arate.\u2009\u200aOn\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200adate,\u2009\u200a the\u2009\u200afinancial\u2009\u200aprojection\u2009\u200aincorporates\u2009\u200a
\nthe\u2009\u200afull\u2009\u200aexploitation\u2009\u200aof\u2009\u200athe\u2009\u200ayounger\u2009\u200abearer\u2009\u200abiological\u2009\u200a
\nassets.\u2009\u200aThe\u2009\u200aoperational\u2009\u200alife
\nG
\n\u2009\u200aranges\u2009\u200afrom\u2009\u200a25\u2009\u200ato\u2009\u200a30\u2009\u200ayears\u2009\u200a
\nfor\u2009\u200aboth\u2009\u200acrops.\u2009\u200aThis\u2009\u200aperiod\u2009\u200acan\u2009\u200abe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200a
\nto\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances\u2009\u200afor\u2009\u200aeach\u2009\u200aentity.
\nThe\u2009\u200avalue\u2009\u200a in\u2009\u200ause\u2009\u200acalculation\u2009\u200a has\u2009\u200abeen\u2009\u200avery\u2009\u200a sensitive\u2009\u200a
\nto:
\n - changes\u2009\u200ain\u2009\u200athe\u2009\u200amargins\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200aand
\n - changes\u2009\u200arelated\u2009\u200ato\u2009\u200adiscount\u2009\u200arates.
\nThis\u2009\u200a sensitivity\u2009\u200a analysis\u2009\u200a is\u2009\u200a performed\u2009\u200a whenever\u2009\u200a an\u2009\u200a
\nimpairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a after\u2009\u200a impairment\u2009\u200a
\nindicators\u2009\u200aare\u2009\u200aidentified.
\nChanges in realised margins
\nInitially,\u2009\u200athe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200aseparately\u2009\u200athe\u2009\u200aexpected\u2009\u200a
\nproduction\u2009\u200a of\u2009\u200a each\u2009\u200a category\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nassets\u2009\u200a within\u2009\u200a the\u2009\u200a entity\u2009\u200a over\u2009\u200a their\u2009\u200a remaining\u2009\u200a life.\u2009\u200a
\nThis\u2009\u200a expected\u2009\u200a production\u2009\u200a is\u2009\u200a estimated\u2009\u200a through\u2009\u200a the\u2009\u200a
\nsurface\u2009\u200a areas\u2009\u200a planted\u2009\u200a on\u2009\u200a the\u2009\u200a reporting\u2009\u200a date\u2009\u200a as\u2009\u200a well\u2009\u200a
\nas\u2009\u200athrough\u2009\u200athe\u2009\u200aactual\u2009\u200acrop\u2009\u200ayield\u2009\u200arecorded\u2009\u200aduring\u2009\u200athe\u2009\u200a
\nfinancial\u2009\u200ayear.\u2009\u200aThe\u2009\u200alatter\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200amaturity\u2009\u200aof\u2009\u200a
\nthe\u2009\u200abearer\u2009\u200abiological\u2009\u200aasset.\u2009\u200aProduction\u2009\u200ais\u2009\u200athen\u2009\u200avalued\u2009\u200a
\non\u2009\u200aan\u2009\u200aaverage\u2009\u200abasis\u2009\u200a of\u2009\u200afive-year\u2009\u200aof\u2009\u200athe\u2009\u200amargins\u2009\u200athat\u2009\u200a
\nwere\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200ain\u2009\u200arelation\u2009\u200ato\u2009\u200aagricultural\u2009\u200a
\nactivities.\u2009\u200a The\u2009\u200a value\u2009\u200a in\u2009\u200a use\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nasset\u2009\u200a is\u2009\u200a then\u2009\u200a obtained\u2009\u200a by\u2009\u200a discounting\u2009\u200a these\u2009\u200a cash\u2009\u200a
\nflows.\u2009\u200aAverage\u2009\u200amargins\u2009\u200aare\u2009\u200aconsidered\u2009\u200aconstant\u2009\u200aover\u2009\u200a
\nthe\u2009\u200aduration\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aprojection.\u2009\u200aAn\u2009\u200aindexing\u2009\u200a
\nfactor\u2009\u200ais\u2009\u200anot\u2009\u200aconsidered.
\nConclusion - financial impacts
\nIntangible and tangible assets
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a no\u2009\u200a impairment\u2009\u200a was\u2009\u200a
\nrecognised\u2009\u200a on\u2009\u200a tangible\u2009\u200a assets\u2009\u200a (2023:\u2009\u200a impairment\u2009\u200a
\nloss\u2009\u200afor\u2009\u200aEUR\u2009\u200a 0.3\u2009\u200amillion\u2009\u200aand\u2009\u200aimpairment\u2009\u200areversal\u2009\u200afor\u2009\u200a
\nEUR\u2009\u200a0.1\u2009\u200amillion).
\nBearer biological assets \u2013 indicators of impairment
\nAs\u2009\u200aat\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a the\u2009\u200aclosing\u2009\u200a prices,\u2009\u200a average\u2009\u200a
\nprices\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aaverage\u2009\u200aprices\u2009\u200aover\u2009\u200a
\nthe\u2009\u200alast\u2009\u200a12\u2009\u200amonths,\u2009\u200adid\u2009\u200anot\u2009\u200aaltogether\u2009\u200aexceed\u2009\u200a15%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a average\u2009\u200a 5-year\u2009\u200a value,\u2009\u200a for\u2009\u200a the\u2009\u200a Rubber\u2009\u200a and\u2009\u200a Palm\u2009\u200a
\nsegments.
\nThe\u2009\u200a review\u2009\u200a of\u2009\u200a prices\u2009\u200a and\u2009\u200a of\u2009\u200a other\u2009\u200a indicators\u2009\u200a led\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aconclusion\u2009\u200athat\u2009\u200athere\u2009\u200aare\u2009\u200ano\u2009\u200aexternal\u2009\u200anor\u2009\u200ainternal\u2009\u200a
\nindicators\u2009\u200aof\u2009\u200aimpairment.
\nBearer biological assets \u2013 financial impact
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a accumulated\u2009\u200a impairment\u2009\u200a
\nlosses\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a business\u2009\u200a segment\u2009\u200a amounted\u2009\u200a
\nto\u2009\u200a EUR\u2009\u200a 7.2\u2009\u200a million\u2009\u200a for\u2009\u200a Brabanta,\u2009\u200a EUR\u2009\u200a 9.4\u2009\u200a million\u2009\u200a
\nfor\u2009\u200aAgripalma\u2009\u200a and\u2009\u200a EUR\u2009\u200a 4.6\u2009\u200a million\u2009\u200a for\u2009\u200a SAC.\u2009\u200a For\u2009\u200a the\u2009\u200a
\nrubber\u2009\u200asegment,\u2009\u200athe\u2009\u200aaccumulated\u2009\u200aimpairment\u2009\u200alosses\u2009\u200a
\nare\u2009\u200aEUR\u2009\u200a0.9\u2009\u200amillion\u2009\u200afor\u2009\u200aPSG\u2009\u200a and\u2009\u200a EUR\u2009\u200a 1.4\u2009\u200a million\u2009\u200a for\u2009\u200a
\nSafacam\u2009\u200a(Note\u2009\u200a7).\u2009\u200aNo\u2009\u200aimpairment\u2009\u200areversal\u2009\u200aindicators\u2009\u200a
\nhave\u2009\u200abeen\u2009\u200aidentified\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag468": {
"value": "\nNote 5. Property, plant and equipment
\n\n
\n\n\n | \nLand and | \n | \nTechnical | \nFurniture, | \nWork in | \nAdvances | \n | \n\n
\n\n| EUR | \nnurseries | \nBuildings | \ninstallations | \nvehicles and | \nprogress | \nand | \nTOTAL | \n\n
\n\n | \n(**) | \n | \n | \nothers | \n | \nprepayments | \n | \n\n
\n\n| Cost as at 1 January 2023 | \n9,367,879 | \n252,932,179 | \n167,690,988 | \n221,376,452 | \n14,260,711 | \n865,583 | \n666,493,792 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n4,599,712 | \n5,234,624 | \n13,420,048 | \n12,189,105 | \n676,214 | \n36,119,703 | \n\n
\n\n| Disposals | \n0 | \n-150,984 | \n-445,823 | \n-3,383,491 | \n-1,487,422 | \n0 | \n-5,467,720 | \n\n
\n\n| HyperinflationG | \n0 | \n3,559,352 | \n4,626,554 | \n1,723,126 | \n0 | \n0 | \n9,909,032 | \n\n
\n\n| Transfer | \n-1,482,854 | \n10,296,975 | \n2,197,008 | \n3,184,170 | \n-14,548,501 | \n-1,069,328 | \n-1,422,530 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n-5,971,824 | \n0 | \n-1,261,309 | \n0 | \n0 | \n-7,233,133 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,259,961 | \n-19,590,147 | \n-39,010,253 | \n-14,835,108 | \n-1,276,793 | \n-8,376 | \n-76,980,638 | \n\n
\n\n| Cost as at 31 December 2023 | \n5,625,064 | \n245,675,263 | \n140,293,098 | \n220,223,888 | \n9,137,100 | \n464,093 | \n621,418,506 | \n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-1,193,432 | \n-137,332,463 | \n-77,292,225 | \n-170,418,829 | \n0 | \n0 | \n-386,236,949 | \n\n
\n\n| Depreciation | \n-16,518 | \n-12,150,672 | \n-8,955,871 | \n-13,400,168 | \n0 | \n0 | \n-34,523,229 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n140,444 | \n306,131 | \n3,370,914 | \n0 | \n0 | \n3,817,489 | \n\n
\n\n| Transfer | \n19,670 | \n-61,214 | \n-393 | \n393 | \n0 | \n0 | \n-41,544 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n3,631,134 | \n0 | \n975,370 | \n0 | \n0 | \n4,606,504 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n5,941 | \n6,213,514 | \n10,482,218 | \n9,540,193 | \n0 | \n0 | \n26,241,866 | \n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-1,184,339 | \n-139,559,257 | \n-75,460,140 | \n-169,932,127 | \n0 | \n0 | \n-386,135,863 | \n\n
\n\n| Accumulated impairment as at 1 January 2023 | \n0 | \n-409,129 | \n-2,131,536 | \n-182,271 | \n0 | \n0 | \n-2,722,936 | \n\n
\n\n| Impairment | \n0 | \n-298,687 | \n0 | \n0 | \n0 | \n0 | \n-298,687 | \n\n
\n\n| Impairment\u2009\u200areversal | \n0 | \n0 | \n133,234 | \n0 | \n0 | \n0 | \n133,234 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n385,553 | \n0 | \n0 | \n0 | \n0 | \n385,553 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n7,968 | \n0 | \n0 | \n0 | \n0 | \n7,968 | \n\n
\n\n| Accumulated impairment as at 31 December 2023 | \n0 | \n-314,295 | \n-1,998,302 | \n-182,271 | \n0 | \n0 | \n-2,494,868 | \n\n
\n\n| Net book value as at 31 December 2023 | \n4,440,725 | \n105,801,711 | \n62,834,656 | \n50,109,490 | \n9,137,100 | \n464,093 | \n232,787,775 | \n\n
\n\n| Cost as at 1 January 2024 | \n5,625,064 | \n245,675,263 | \n140,293,098 | \n220,223,888 | \n9,137,100 | \n464,093 | \n621,418,506 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n3,686,752 | \n5,032,154 | \n12,076,784 | \n16,787,996 | \n796,475 | \n38,380,161 | \n\n
\n\n| Disposals | \n-188,727 | \n-522,467 | \n-187,947 | \n-5,756,522 | \n0 | \n0 | \n-6,655,663 | \n\n
\n\n| Hyperinflation | \n0 | \n1,416,644 | \n1,574,857 | \n564,982 | \n0 | \n0 | \n3,556,483 | \n\n
\n\n| Transfer | \n0 | \n4,124,572 | \n7,877,030 | \n-3,485,352 | \n-7,924,576 | \n-385,900 | \n205,774 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-771,964 | \n-1,604,054 | \n-12,296,352 | \n-3,702,973 | \n-174,480 | \n-1,213 | \n-18,551,036 | \n\n
\n\n| Cost as at 31 December 2024 | \n4,664,373 | \n252,776,710 | \n142,292,840 | \n219,920,807 | \n17,826,040 | \n873,455 | \n638,354,225 | \n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-1,184,339 | \n-139,559,257 | \n-75,460,140 | \n-169,932,127 | \n0 | \n0 | \n-386,135,863 | \n\n
\n\n| Depreciation | \n-16,710 | \n-11,507,635 | \n-7,745,756 | \n-11,638,335 | \n0 | \n0 | \n-30,908,436 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n177,301 | \n131,661 | \n5,597,054 | \n0 | \n0 | \n5,906,016 | \n\n
\n\n| Hyperinflation | \n0 | \n-421,804 | \n-804,587 | \n-621,363 | \n0 | \n0 | \n-1,847,754 | \n\n
\n\n| Transfer | \n0 | \n0 | \n-7,973,937 | \n7,973,937 | \n0 | \n0 | \n0 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-35 | \n-346,844 | \n2,892,515 | \n1,741,485 | \n0 | \n0 | \n4,287,121 | \n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-1,201,084 | \n-151,658,239 | \n-88,960,244 | \n-166,879,349 | \n0 | \n0 | \n-408,698,916 | \n\n
\n\n| Accumulated impairment as at 1 January 2024 | \n0 | \n-314,295 | \n-1,998,302 | \n-182,271 | \n0 | \n0 | \n-2,494,868 | \n\n
\n\n| Impairment\u2009\u200areversal | \n0 | \n86,230 | \n135,866 | \n0 | \n0 | \n0 | \n222,096 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n0 | \n0 | \n0 | \n0 | \n0 | \n0 | \n\n
\n\n| Accumulated impairment as at 31 December 2024 | \n0 | \n-228,065 | \n-1,862,436 | \n-182,271 | \n0 | \n0 | \n-2,272,772 | \n\n
\n\n| Net book value as at 31 December 2024 | \n3,463,289 | \n100,890,406 | \n51,470,160 | \n52,859,187 | \n17,826,040 | \n873,455 | \n227,382,537 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Additions\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200ainclude\u2009\u200acapitalised\u2009\u200acosts.
\n(**)\u2009\u200aNurseries\u2009\u200ahave\u2009\u200abeen\u2009\u200areclassified\u2009\u200ain\u2009\u200a2023\u2009\u200afrom\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ato\u2009\u200abiological\u2009\u200aassets,\u2009\u200asee\u2009\u200aNote\u2009\u200a6.
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200ahas\u2009\u200ano\u2009\u200atechnical\u2009\u200ainstallations\u2009\u200aand\u2009\u200aprofessional\u2009\u200aequipment\u2009\u200apledged\u2009\u200aas\u2009\u200aguarantees\u2009\u200afor\u2009\u200aborrowings\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a4.9\u2009\u200amillion).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag490": {
"value": "\n
\n\nNote 6. Biological assets
\n\n
\n\n\n| EUR | \nPalm | \nRubber | \nNurseries and | \n | \n\n
\n\n | \n | \n | \n | \n | \nOthers (**) | \nTOTAL | \n\n
\n\n | \nMature | \nImmature | \nMature | \nImmature | \n | \n | \n\n
\n\n| Cost as at 1 January 2023 | \n363,609,691 | \n5,508,065 | \n192,975,090 | \n38,483,204 | \n7,131 | \n600,583,181 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n3,490,349 | \n0 | \n5,634,066 | \n521,397 | \n9,645,812 | \n\n
\n\n| Disposals | \n-934,198 | \n-386,833 | \n-2,955,273 | \n0 | \n-769,566 | \n-5,045,870 | \n\n
\n\n| HyperinflationG | \n3,386,453 | \n0 | \n1,689,724 | \n0 | \n0 | \n5,076,177 | \n\n
\n\n| Transfer | \n3,546,358 | \n-3,512,803 | \n8,938,826 | \n-8,765,028 | \n1,275,501 | \n1,482,854 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n-40,811,858 | \n-4,002,517 | \n-71,764 | \n-44,886,139 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-37,402,896 | \n-98,312 | \n-9,850,140 | \n-2,944,059 | \n-188,941 | \n-50,484,348 | \n\n
\n\n| Cost as at 31 December 2023 | \n332,205,408 | \n5,000,466 | \n149,986,369 | \n28,405,666 | \n773,758 | \n516,371,667 | \n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-132,538,731 | \n0 | \n-60,632,580 | \n0 | \n-3,160 | \n-193,174,471 | \n\n
\n\n| Depreciation | \n-14,497,818 | \n0 | \n-7,567,771 | \n0 | \n-302 | \n-22,065,891 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n931,881 | \n0 | \n2,534,073 | \n0 | \n0 | \n3,465,954 | \n\n
\n\n| Transfer | \n889 | \n0 | \n0 | \n0 | \n-19,670 | \n-18,781 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n5,837,046 | \n0 | \n0 | \n5,837,046 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n9,779,930 | \n0 | \n2,927,522 | \n0 | \n0 | \n12,707,452 | \n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-136,323,849 | \n0 | \n-56,901,710 | \n0 | \n-23,132 | \n-193,248,691 | \n\n
\n\n| Accumulated impairment as at 1 January 2023 | \n-23,590,118 | \n0 | \n-30,770,318 | \n-2,803,518 | \n0 | \n-57,163,954 | \n\n
\n\n| Impairment | \n0 | \n0 | \n-6,632,680 | \n-915,146 | \n0 | \n-7,547,826 | \n\n
\n\n| Transfer | \n0 | \n0 | \n-851,402 | \n851,402 | \n0 | \n0 | \n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n0 | \n34,311,388 | \n2,768,543 | \n0 | \n37,079,931 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n2,853,205 | \n0 | \n1,545,550 | \n98,716 | \n0 | \n4,497,471 | \n\n
\n\n| Accumulated impairment as at 31 December 2023 | \n-20,736,913 | \n0 | \n-2,397,462 | \n-3 | \n0 | \n-23,134,378 | \n\n
\n\n| Net book value as at 31 December 2023 | \n175,144,646 | \n5,000,466 | \n90,687,197 | \n28,405,663 | \n750,626 | \n299,988,598 | \n\n
\n\n| Cost as at 1 January 2024 | \n332,205,408 | \n5,000,466 | \n149,986,369 | \n28,405,666 | \n773,758 | \n516,371,667 | \n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n4,372,433 | \n207,892 | \n6,022,264 | \n282,406 | \n10,884,995 | \n\n
\n\n| Disposals | \n-2,587,264 | \n-608,993 | \n-4,932,047 | \n-91,267 | \n0 | \n-8,219,571 | \n\n
\n\n| Hyperinflation | \n3,880,373 | \n0 | \n1,209,194 | \n0 | \n0 | \n5,089,567 | \n\n
\n\n| Transfer | \n2,380,254 | \n-2,319,938 | \n7,800,324 | \n-7,800,324 | \n-60,315 | \n1 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,797,674 | \n-27,756 | \n-3,500 | \n-335,229 | \n-67,755 | \n-3,231,914 | \n\n
\n\n| Cost as at 31 December 2024 | \n333,081,097 | \n6,416,212 | \n154,268,232 | \n26,201,110 | \n928,094 | \n520,894,745 | \n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-136,323,849 | \n0 | \n-56,901,710 | \n0 | \n-23,132 | \n-193,248,691 | \n\n
\n\n| Depreciation | \n-15,079,045 | \n0 | \n-6,336,156 | \n0 | \n-303 | \n-21,415,504 | \n\n
\n\n| Depreciation\u2009\u200areversals | \n2,587,264 | \n0 | \n3,171,710 | \n0 | \n0 | \n5,758,974 | \n\n
\n\n| Hyperinflation | \n-822,978 | \n0 | \n-251,249 | \n0 | \n0 | \n-1,074,227 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n563,907 | \n0 | \n614,261 | \n0 | \n0 | \n1,178,168 | \n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-149,074,701 | \n0 | \n-59,703,144 | \n0 | \n-23,435 | \n-208,801,280 | \n\n
\n\n| Accumulated impairment as at 1 January 2024 | \n-20,736,913 | \n0 | \n-2,397,462 | \n-3 | \n0 | \n-23,134,378 | \n\n
\n\n| Impairment | \n-227,342 | \n0 | \n0 | \n0 | \n0 | \n-227,342 | \n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-291,179 | \n0 | \n136,410 | \n0 | \n0 | \n-154,769 | \n\n
\n\n| Accumulated impairment as at 31 December 2024 | \n-21,255,434 | \n0 | \n-2,261,052 | \n-3 | \n0 | \n-23,516,489 | \n\n
\n\n| Net book value as at 31 December 2024 | \n162,750,962 | \n6,416,212 | \n92,304,036 | \n26,201,107 | \n904,659 | \n288,576,976 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Additions\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200ainclude\u2009\u200acapitalised\u2009\u200acosts.
\n(**)\u2009\u200aNurseries\u2009\u200ahave\u2009\u200abeen\u2009\u200areclassified\u2009\u200ain\u2009\u200a2023\u2009\u200afrom\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200ato\u2009\u200abiological\u2009\u200aassets.
\nAccounting\u2009\u200apolicy\u2009\u200aregarding\u2009\u200acurrent\u2009\u200abiological\u2009\u200aassets\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a1.11.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag483": {
"value": "\n
\n\n
\n
\n\n\n\nNote 7. Depreciation and impairment
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aintangible\u2009\u200aassets\u2009\u200a(Note\u2009\u200a4) | \n53,805 | \n54,808 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5)\u2009\u200a(*) | \n32,756,190 | \n34,523,229 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6)\u2009\u200a(*) | \n22,489,731 | \n22,065,891 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aright-of-use\u2009\u200aassets\u2009\u200a(Note\u2009\u200a3)\u2009\u200a(*) | \n4,526,066 | \n4,233,239 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment and impairment reversal | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5) | \n-222,096 | \n165,453 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n227,342 | \n7,547,826 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n59,831,038 | \n68,590,446 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aamounts\u2009\u200apresented\u2009\u200alines\u2009\u200a\u201cDepreciation\u201d\u2009\u200aand\u2009\u200a\u201cHyperinflation\u201d\u2009\u200afor\u2009\u200aeach\u2009\u200aNote
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNote 8. Impairment of assets
\nGoodwill
\nImpairment\u2009\u200atests\u2009\u200aon\u2009\u200agoodwill\u2009\u200aare\u2009\u200aperformed\u2009\u200aat\u2009\u200aleast\u2009\u200a
\nonce\u2009\u200aa\u2009\u200ayear\u2009\u200ato\u2009\u200aassess\u2009\u200awhether\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200a
\nstill\u2009\u200aappropriate.
\nIntangible and tangible assets and right-of-use
\nassets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a reviews\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200aits\u2009\u200aintangible\u2009\u200aand\u2009\u200atangible\u2009\u200aassets\u2009\u200a
\nand\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a assess\u2009\u200a whether\u2009\u200a
\nthere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment.\u2009\u200aIf\u2009\u200athere\u2009\u200ais\u2009\u200asuch\u2009\u200a
\nan\u2009\u200aindication,\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200a
\nestimated\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\nimpairment\u2009\u200aloss.
\nBearer biological assets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a assesses\u2009\u200a if\u2009\u200a there\u2009\u200a
\nis\u2009\u200a any\u2009\u200a indication\u2009\u200a that\u2009\u200a its\u2009\u200a biological\u2009\u200a assets\u2009\u200a may\u2009\u200a be\u2009\u200a
\nimpaired\u2009\u200a or\u2009\u200a if\u2009\u200a an\u2009\u200a impairment\u2009\u200a reversal\u2009\u200a should\u2009\u200a be\u2009\u200a
\nconsidered.
\nFor\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200aGroup\u2009\u200aassesses\u2009\u200aseveral\u2009\u200aindicators:
\nThe\u2009\u200asignificant\u2009\u200aand\u2009\u200asustained\u2009\u200adecreasing\u2009\u200atrend\u2009\u200ain\u2009\u200athe\u2009\u200a
\nprices\u2009\u200aof\u2009\u200anatural\u2009\u200arubber\u2009\u200a(TSR20
\nG
\n 1
\nst
\n position on SGX
\nG
\n)\u2009\u200a
\nand\u2009\u200acrude\u2009\u200apalm\u2009\u200aoil\u2009\u200a (CIF\u2009\u200aRotterdam
\nG
\n)\u2009\u200awas\u2009\u200aconsidered\u2009\u200a
\nas\u2009\u200aan\u2009\u200aobservable\u2009\u200a sign\u2009\u200a that\u2009\u200a the\u2009\u200a biological\u2009\u200aassets\u2009\u200amay\u2009\u200a
\nhave\u2009\u200a been\u2009\u200a impaired.\u2009\u200a A\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a prices\u2009\u200a at\u2009\u200a
\nreporting\u2009\u200a date\u2009\u200a greater\u2009\u200a than\u2009\u200a 15%\u2009\u200a compared\u2009\u200a to\u2009\u200a an\u2009\u200a
\naverage\u2009\u200aof\u2009\u200a5-year\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200aset\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aas\u2009\u200a
\nan\u2009\u200aimpairment\u2009\u200aindicator.
\nThe\u2009\u200aGroup\u2009\u200aalso\u2009\u200aconsiders\u2009\u200aaverage\u2009\u200aprices,\u2009\u200aover\u2009\u200athe\u2009\u200asix\u2009\u200a
\nmonths\u2009\u200abefore\u2009\u200areporting\u2009\u200adate\u2009\u200aand\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200atwelve\u2009\u200a
\nmonths,\u2009\u200ainstead\u2009\u200aof\u2009\u200aonly\u2009\u200aclosing\u2009\u200aprices.\u2009\u200aThis\u2009\u200ais\u2009\u200adone\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200aavoid\u2009\u200a seasonal\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a the\u2009\u200aprices\u2009\u200aof\u2009\u200a
\nsupply\u2009\u200amaterials.
\nMoreover,\u2009\u200athe\u2009\u200aGroup\u2009\u200aalso\u2009\u200areviews\u2009\u200athe\u2009\u200aprices\u2009\u200aobserved\u2009\u200a
\non\u2009\u200a local\u2009\u200a market\u2009\u200a and\u2009\u200a considers\u2009\u200a a\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a
\nprices\u2009\u200aat\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200aof\u2009\u200amore\u2009\u200athan\u2009\u200a15%\u2009\u200acompared\u2009\u200a
\nto\u2009\u200aan\u2009\u200aaverage\u2009\u200aof\u2009\u200avalues\u2009\u200aover\u2009\u200a5\u2009\u200ayears,\u2009\u200aas\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nindicator.
\nIn\u2009\u200a addition\u2009\u200a to\u2009\u200a these\u2009\u200a external\u2009\u200a indicators,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nconsiders\u2009\u200athe\u2009\u200afollowing\u2009\u200aindicators:
\n - Internal\u2009\u200aperformance\u2009\u200aindicators;
\n - Criteria\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200alocal\u2009\u200amarket;
\n - Physical\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment;
\n - Significant\u2009\u200achanges\u2009\u200ain\u2009\u200aplantations\u2009\u200athat\u2009\u200acould\u2009\u200ahave\u2009\u200aa\u2009\u200a
\nmaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200atheir\u2009\u200afuture\u2009\u200acash\u2009\u200aflows.
\nIf\u2009\u200aan\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200aor\u2009\u200aimpairment\u2009\u200areversal\u2009\u200a
\nis\u2009\u200a identified,\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200ais\u2009\u200adetermined.
\nImpairment\u2009\u200atests\u2009\u200amust\u2009\u200abe\u2009\u200aperformed\u2009\u200aon\u2009\u200athe\u2009\u200asmallest\u2009\u200a
\nidentifiable\u2009\u200agroup\u2009\u200aof\u2009\u200aassets\u2009\u200awhich\u2009\u200agenerates\u2009\u200acash\u2009\u200aflows\u2009\u200a
\nindependently\u2009\u200aof\u2009\u200aother\u2009\u200aassets\u2009\u200aor\u2009\u200agroups\u2009\u200aof\u2009\u200aassets,\u2009\u200aand\u2009\u200a
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n\nfor\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aprepares\u2009\u200afinancial\u2009\u200ainformation\u2009\u200afor\u2009\u200a
\nthe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a Cash\u2009\u200a Generating\u2009\u200a Units\u2009\u200a (CGUs)\u2009\u200a
\ndepends,\u2009\u200ain\u2009\u200aparticular,\u2009\u200aon:
\n - how\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200athe\u2009\u200aactivities\u2009\u200aof\u2009\u200athe\u2009\u200aentity;
\n - the\u2009\u200away\u2009\u200ain\u2009\u200awhich\u2009\u200adecisions\u2009\u200aare\u2009\u200amade\u2009\u200awith\u2009\u200aregards\u2009\u200a
\nto\u2009\u200athe\u2009\u200apursuit\u2009\u200aor\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200aits\u2009\u200aactivities\u2009\u200aand;
\n - the\u2009\u200aexistence\u2009\u200aof\u2009\u200aan\u2009\u200aactive\u2009\u200amarket\u2009\u200afor\u2009\u200aall\u2009\u200aor\u2009\u200apart\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aproduction.
\nThe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athe\u2009\u200apolitical\u2009\u200aand\u2009\u200acountry\u2009\u200aspecific\u2009\u200a
\nrisk\u2009\u200a factors\u2009\u200a while\u2009\u200a reviewing\u2009\u200a business\u2009\u200a evolution.\u2009\u200a
\nTherefore,\u2009\u200a companies\u2009\u200a are\u2009\u200a grouped\u2009\u200a within\u2009\u200a the\u2009\u200a CGU\u2009\u200a
\ncountry.
\nThe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a assets\u2009\u200a
\nis\u2009\u200adetermined\u2009\u200athrough\u2009\u200athe\u2009\u200acalculation\u2009\u200aof\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200a
\nby\u2009\u200ausing\u2009\u200athe\u2009\u200amost\u2009\u200arecent\u2009\u200ainformation\u2009\u200aapproved\u2009\u200aby\u2009\u200athe\u2009\u200a
\nlocal\u2009\u200a management.\u2009\u200a Those\u2009\u200a information\u2009\u200a comprise\u2009\u200a the\u2009\u200a
\nmeasures\u2009\u200ataken\u2009\u200athat\u2009\u200awill\u2009\u200ahelp\u2009\u200ato\u2009\u200aprevent\u2009\u200athe\u2009\u200aeffects\u2009\u200a
\nof\u2009\u200a the\u2009\u200a climate\u2009\u200a change\u2009\u200a (maintenance\u2009\u200a program,\u2009\u200a land\u2009\u200a
\nand\u2009\u200afield\u2009\u200apreparation\u2009\u200aagainst\u2009\u200athe\u2009\u200afire\u2009\u200aand\u2009\u200a/\u2009\u200aor\u2009\u200aflooding\u2009\u200a
\nresulting\u2009\u200afrom\u2009\u200aheavy\u2009\u200arainfalls).\u2009\u200aThe\u2009\u200aimpacts\u2009\u200aon\u2009\u200afuture\u2009\u200a
\ncash-flows\u2009\u200aof\u2009\u200athe\u2009\u200apotential\u2009\u200aeffects\u2009\u200aof\u2009\u200aclimate\u2009\u200achanges\u2009\u200a
\nare\u2009\u200a therefore\u2009\u200a taken\u2009\u200a into\u2009\u200a consideration.\u2009\u200a Then\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200auses\u2009\u200athe\u2009\u200adiscounted\u2009\u200avalue\u2009\u200aof\u2009\u200aexpected\u2009\u200anet\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200awhich\u2009\u200aare\u2009\u200adiscounted\u2009\u200aat\u2009\u200aa\u2009\u200apre-tax\u2009\u200arate.\u2009\u200aOn\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200adate,\u2009\u200a the\u2009\u200afinancial\u2009\u200aprojection\u2009\u200aincorporates\u2009\u200a
\nthe\u2009\u200afull\u2009\u200aexploitation\u2009\u200aof\u2009\u200athe\u2009\u200ayounger\u2009\u200abearer\u2009\u200abiological\u2009\u200a
\nassets.\u2009\u200aThe\u2009\u200aoperational\u2009\u200alife
\nG
\n\u2009\u200aranges\u2009\u200afrom\u2009\u200a25\u2009\u200ato\u2009\u200a30\u2009\u200ayears\u2009\u200a
\nfor\u2009\u200aboth\u2009\u200acrops.\u2009\u200aThis\u2009\u200aperiod\u2009\u200acan\u2009\u200abe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200a
\nto\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances\u2009\u200afor\u2009\u200aeach\u2009\u200aentity.
\nThe\u2009\u200avalue\u2009\u200a in\u2009\u200ause\u2009\u200acalculation\u2009\u200a has\u2009\u200abeen\u2009\u200avery\u2009\u200a sensitive\u2009\u200a
\nto:
\n - changes\u2009\u200ain\u2009\u200athe\u2009\u200amargins\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200aand
\n - changes\u2009\u200arelated\u2009\u200ato\u2009\u200adiscount\u2009\u200arates.
\nThis\u2009\u200a sensitivity\u2009\u200a analysis\u2009\u200a is\u2009\u200a performed\u2009\u200a whenever\u2009\u200a an\u2009\u200a
\nimpairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a after\u2009\u200a impairment\u2009\u200a
\nindicators\u2009\u200aare\u2009\u200aidentified.
\nChanges in realised margins
\nInitially,\u2009\u200athe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200aseparately\u2009\u200athe\u2009\u200aexpected\u2009\u200a
\nproduction\u2009\u200a of\u2009\u200a each\u2009\u200a category\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nassets\u2009\u200a within\u2009\u200a the\u2009\u200a entity\u2009\u200a over\u2009\u200a their\u2009\u200a remaining\u2009\u200a life.\u2009\u200a
\nThis\u2009\u200a expected\u2009\u200a production\u2009\u200a is\u2009\u200a estimated\u2009\u200a through\u2009\u200a the\u2009\u200a
\nsurface\u2009\u200a areas\u2009\u200a planted\u2009\u200a on\u2009\u200a the\u2009\u200a reporting\u2009\u200a date\u2009\u200a as\u2009\u200a well\u2009\u200a
\nas\u2009\u200athrough\u2009\u200athe\u2009\u200aactual\u2009\u200acrop\u2009\u200ayield\u2009\u200arecorded\u2009\u200aduring\u2009\u200athe\u2009\u200a
\nfinancial\u2009\u200ayear.\u2009\u200aThe\u2009\u200alatter\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200amaturity\u2009\u200aof\u2009\u200a
\nthe\u2009\u200abearer\u2009\u200abiological\u2009\u200aasset.\u2009\u200aProduction\u2009\u200ais\u2009\u200athen\u2009\u200avalued\u2009\u200a
\non\u2009\u200aan\u2009\u200aaverage\u2009\u200abasis\u2009\u200a of\u2009\u200afive-year\u2009\u200aof\u2009\u200athe\u2009\u200amargins\u2009\u200athat\u2009\u200a
\nwere\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200ain\u2009\u200arelation\u2009\u200ato\u2009\u200aagricultural\u2009\u200a
\nactivities.\u2009\u200a The\u2009\u200a value\u2009\u200a in\u2009\u200a use\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nasset\u2009\u200a is\u2009\u200a then\u2009\u200a obtained\u2009\u200a by\u2009\u200a discounting\u2009\u200a these\u2009\u200a cash\u2009\u200a
\nflows.\u2009\u200aAverage\u2009\u200amargins\u2009\u200aare\u2009\u200aconsidered\u2009\u200aconstant\u2009\u200aover\u2009\u200a
\nthe\u2009\u200aduration\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aprojection.\u2009\u200aAn\u2009\u200aindexing\u2009\u200a
\nfactor\u2009\u200ais\u2009\u200anot\u2009\u200aconsidered.
\nConclusion - financial impacts
\nIntangible and tangible assets
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a no\u2009\u200a impairment\u2009\u200a was\u2009\u200a
\nrecognised\u2009\u200a on\u2009\u200a tangible\u2009\u200a assets\u2009\u200a (2023:\u2009\u200a impairment\u2009\u200a
\nloss\u2009\u200afor\u2009\u200aEUR\u2009\u200a 0.3\u2009\u200amillion\u2009\u200aand\u2009\u200aimpairment\u2009\u200areversal\u2009\u200afor\u2009\u200a
\nEUR\u2009\u200a0.1\u2009\u200amillion).
\nBearer biological assets \u2013 indicators of impairment
\nAs\u2009\u200aat\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a the\u2009\u200aclosing\u2009\u200a prices,\u2009\u200a average\u2009\u200a
\nprices\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aaverage\u2009\u200aprices\u2009\u200aover\u2009\u200a
\nthe\u2009\u200alast\u2009\u200a12\u2009\u200amonths,\u2009\u200adid\u2009\u200anot\u2009\u200aaltogether\u2009\u200aexceed\u2009\u200a15%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a average\u2009\u200a 5-year\u2009\u200a value,\u2009\u200a for\u2009\u200a the\u2009\u200a Rubber\u2009\u200a and\u2009\u200a Palm\u2009\u200a
\nsegments.
\nThe\u2009\u200a review\u2009\u200a of\u2009\u200a prices\u2009\u200a and\u2009\u200a of\u2009\u200a other\u2009\u200a indicators\u2009\u200a led\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aconclusion\u2009\u200athat\u2009\u200athere\u2009\u200aare\u2009\u200ano\u2009\u200aexternal\u2009\u200anor\u2009\u200ainternal\u2009\u200a
\nindicators\u2009\u200aof\u2009\u200aimpairment.
\nBearer biological assets \u2013 financial impact
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a accumulated\u2009\u200a impairment\u2009\u200a
\nlosses\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a business\u2009\u200a segment\u2009\u200a amounted\u2009\u200a
\nto\u2009\u200a EUR\u2009\u200a 7.2\u2009\u200a million\u2009\u200a for\u2009\u200a Brabanta,\u2009\u200a EUR\u2009\u200a 9.4\u2009\u200a million\u2009\u200a
\nfor\u2009\u200aAgripalma\u2009\u200a and\u2009\u200a EUR\u2009\u200a 4.6\u2009\u200a million\u2009\u200a for\u2009\u200a SAC.\u2009\u200a For\u2009\u200a the\u2009\u200a
\nrubber\u2009\u200asegment,\u2009\u200athe\u2009\u200aaccumulated\u2009\u200aimpairment\u2009\u200alosses\u2009\u200a
\nare\u2009\u200aEUR\u2009\u200a0.9\u2009\u200amillion\u2009\u200afor\u2009\u200aPSG\u2009\u200a and\u2009\u200a EUR\u2009\u200a 1.4\u2009\u200a million\u2009\u200a for\u2009\u200a
\nSafacam\u2009\u200a(Note\u2009\u200a7).\u2009\u200aNo\u2009\u200aimpairment\u2009\u200areversal\u2009\u200aindicators\u2009\u200a
\nhave\u2009\u200abeen\u2009\u200aidentified\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nNote 14. Income tax expense
\n* Components of the tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200a(*) | \n37,722,511 | \n36,557,147 | \n\n\n\n\n\n\n\n
\n\n| Deferred\u2009\u200atax\u2009\u200aexpense\u2009\u200a/\u2009\u200a(income) | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a Withholding\u2009\u200atax\u2009\u200aon\u2009\u200adividends\u2009\u200ais\u2009\u200apresented\u2009\u200awithin\u2009\u200aincome\u2009\u200atax\u2009\u200aexpense.
\n* Components of the deferred tax (expense) / income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aDeferred\u2009\u200ataxes | \n382,364 | \n-102,571 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n-354,828 | \n1,553,831 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aIntangible\u2009\u200aassets | \n43,879 | \n484,856 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aFair\u2009\u200avalue\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproduce | \n1,886,214 | \n-2,143,595 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aForward\u2009\u200aexchange\u2009\u200acontracts | \n-29,412 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a3:\u2009\u200aFair\u2009\u200avaluation\u2009\u200aof\u2009\u200abuildings | \n-364 | \n-16,005 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aNew\u2009\u200atax\u2009\u200alatencies | \n2,843,286 | \n2,523,222 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies\u2009\u200arecognised | \n-4,691,904 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aTangible\u2009\u200aassets | \n410,940 | \n539,398 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n-681,417 | \n25,932 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a21:\u2009\u200aForeign\u2009\u200aexchange\u2009\u200adifferences | \n-751,573 | \n1,819,832 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n-66,719 | \n286,364 | \n\n\n\n\n\n\n\n
\n\n| Others | \n4,862 | \n0 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax expense / (income) as at 31 December | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n* Reconciliation between income statement and cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200apaid\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n-37,722,511 | \n-36,557,147 | \n
\n\n| Income\u2009\u200atax\u2009\u200a\u2013\u2009\u200amovement\u2009\u200afinancial\u2009\u200aposition | \n7,757,536 | \n1,401,592 | \n
\n\n| Income tax paid | \n-29,964,975 | \n-35,155,555 | \n
\n\n
\n
* Reconciliation of income tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Profit before tax from continuing operations | \n113,817,135 | \n84,850,434 | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany | \n24.94% | \n24.94% | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200asubsidiaries | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \n
\n\n| Income\u2009\u200atax\u2009\u200aat\u2009\u200anominal\u2009\u200atax\u2009\u200arates\u2009\u200aof\u2009\u200asubsidiaries | \n26,544,284 | \n18,981,308 | \n
\n\n| Definitively\u2009\u200ataxed\u2009\u200aincome | \n3,317,996 | \n2,843,271 | \n
\n\n| Use\u2009\u200aof\u2009\u200aunrecognised\u2009\u200acapital\u2009\u200aallowances | \n-544,530 | \n-192,116 | \n
\n\n| Specific\u2009\u200atax\u2009\u200aregimes\u2009\u200ain\u2009\u200aforeign\u2009\u200acountries | \n7,856,944 | \n7,215,176 | \n
\n\n| Non-taxable\u2009\u200aincome | \n-6,327,763 | \n-5,601,483 | \n
\n\n| Non-deductible\u2009\u200aexpenses | \n7,799,038 | \n6,629,405 | \n
\n\n| Use\u2009\u200aand\u2009\u200arecognition\u2009\u200aof\u2009\u200atax\u2009\u200alatencies | \n-7,061,820 | \n-1,410,695 | \n
\n\n| Unrecognised\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward | \n3,065,503 | \n8,294,995 | \n
\n\n| Other\u2009\u200atax\u2009\u200abenefits | \n-24,392 | \n-10,671 | \n
\n\n| Additional\u2009\u200atax\u2009\u200aassessment | \n3,287,343 | \n232,357 | \n
\n\n| Impact\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200atax\u2009\u200arate | \n-1,194,771 | \n4,552,406 | \n
\n\n| Other\u2009\u200aadjustments | \n7 | \n-5,542 | \n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n
\n\n
\n
\n
\n
\n
\n\n\n
\n\n\n
\n\n\n
\n
\n\n\n\n\nNote 25. Staff costs and average number of staff
\n\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Staff costs | \n | \n | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Remuneration | \n70,201,602 | \n69,702,788 | \n\n
\n\n| Social\u2009\u200asecurity\u2009\u200aand\u2009\u200apension\u2009\u200aexpenses | \n8,365,554 | \n9,207,095 | \n\n
\n\n| TOTAL | \n78,567,156 | \n78,909,883 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Average number of employees | \n | \n | \n\n
\n\n| Directors | \n121 | \n118 | \n\n
\n\n| Employees | \n5,824 | \n5,126 | \n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n18,879 | \n18,696 | \n\n
\n\n| TOTAL | \n24,824 | \n23,940 | \n\n
\n\n\n\n
\n\n
\n\n\n\n
\n\n\n\n
\n\n
\n\nNote 27. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n7,953,154 | \n11,245,986 | \n\n
\n\n| Interest\u2009\u200aexpenses\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n3,254,417 | \n3,411,779 | \n\n
\n\n| Exchange\u2009\u200alosses | \n25,226,993 | \n26,848,781 | \n\n
\n\n| Others | \n547,461 | \n1,516,828 | \n\n
\n\n| TOTAL | \n36,982,025 | \n43,023,374 | \n\n
\n\n\n\n
\n\n
\n\n\n\n
\n\n\n\n
\n\n\n\nNote 29. Dividends and Directors\u2019 fees
\nThe\u2009\u200aBoard\u2009\u200awill\u2009\u200apropose\u2009\u200ato\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200aof\u2009\u200a4\u2009\u200aJune\u2009\u200a2025\u2009\u200athe\u2009\u200apayment\u2009\u200aof\u2009\u200aa\u2009\u200adividend\u2009\u200aof\u2009\u200aEUR\u2009\u200a0.10\u2009\u200aper\u2009\u200a
\nshare,\u2009\u200afor\u2009\u200aa\u2009\u200atotal\u2009\u200aamount\u2009\u200aof\u2009\u200aEUR\u2009\u200a1.8\u2009\u200amillion.
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Dividends\u2009\u200aand\u2009\u200ainterim\u2009\u200adividends\u2009\u200adistributed\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n0 | \n0 | \n\n
\n\n| Number of shares | \n17,836,650 | \n17,836,650 | \n\n
\n\n| Dividend per share paid during the period | \n0 | \n0 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag485": {
"value": "\n
\n
\n\n\n\nNote 7. Depreciation and impairment
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aintangible\u2009\u200aassets\u2009\u200a(Note\u2009\u200a4) | \n53,805 | \n54,808 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5)\u2009\u200a(*) | \n32,756,190 | \n34,523,229 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6)\u2009\u200a(*) | \n22,489,731 | \n22,065,891 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aright-of-use\u2009\u200aassets\u2009\u200a(Note\u2009\u200a3)\u2009\u200a(*) | \n4,526,066 | \n4,233,239 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment and impairment reversal | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5) | \n-222,096 | \n165,453 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n227,342 | \n7,547,826 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n59,831,038 | \n68,590,446 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aamounts\u2009\u200apresented\u2009\u200alines\u2009\u200a\u201cDepreciation\u201d\u2009\u200aand\u2009\u200a\u201cHyperinflation\u201d\u2009\u200afor\u2009\u200aeach\u2009\u200aNote
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNote 8. Impairment of assets
\nGoodwill
\nImpairment\u2009\u200atests\u2009\u200aon\u2009\u200agoodwill\u2009\u200aare\u2009\u200aperformed\u2009\u200aat\u2009\u200aleast\u2009\u200a
\nonce\u2009\u200aa\u2009\u200ayear\u2009\u200ato\u2009\u200aassess\u2009\u200awhether\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200a
\nstill\u2009\u200aappropriate.
\nIntangible and tangible assets and right-of-use
\nassets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a reviews\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200aits\u2009\u200aintangible\u2009\u200aand\u2009\u200atangible\u2009\u200aassets\u2009\u200a
\nand\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a assess\u2009\u200a whether\u2009\u200a
\nthere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment.\u2009\u200aIf\u2009\u200athere\u2009\u200ais\u2009\u200asuch\u2009\u200a
\nan\u2009\u200aindication,\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200a
\nestimated\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\nimpairment\u2009\u200aloss.
\nBearer biological assets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a assesses\u2009\u200a if\u2009\u200a there\u2009\u200a
\nis\u2009\u200a any\u2009\u200a indication\u2009\u200a that\u2009\u200a its\u2009\u200a biological\u2009\u200a assets\u2009\u200a may\u2009\u200a be\u2009\u200a
\nimpaired\u2009\u200a or\u2009\u200a if\u2009\u200a an\u2009\u200a impairment\u2009\u200a reversal\u2009\u200a should\u2009\u200a be\u2009\u200a
\nconsidered.
\nFor\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200aGroup\u2009\u200aassesses\u2009\u200aseveral\u2009\u200aindicators:
\nThe\u2009\u200asignificant\u2009\u200aand\u2009\u200asustained\u2009\u200adecreasing\u2009\u200atrend\u2009\u200ain\u2009\u200athe\u2009\u200a
\nprices\u2009\u200aof\u2009\u200anatural\u2009\u200arubber\u2009\u200a(TSR20
\nG
\n 1
\nst
\n position on SGX
\nG
\n)\u2009\u200a
\nand\u2009\u200acrude\u2009\u200apalm\u2009\u200aoil\u2009\u200a (CIF\u2009\u200aRotterdam
\nG
\n)\u2009\u200awas\u2009\u200aconsidered\u2009\u200a
\nas\u2009\u200aan\u2009\u200aobservable\u2009\u200a sign\u2009\u200a that\u2009\u200a the\u2009\u200a biological\u2009\u200aassets\u2009\u200amay\u2009\u200a
\nhave\u2009\u200a been\u2009\u200a impaired.\u2009\u200a A\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a prices\u2009\u200a at\u2009\u200a
\nreporting\u2009\u200a date\u2009\u200a greater\u2009\u200a than\u2009\u200a 15%\u2009\u200a compared\u2009\u200a to\u2009\u200a an\u2009\u200a
\naverage\u2009\u200aof\u2009\u200a5-year\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200aset\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aas\u2009\u200a
\nan\u2009\u200aimpairment\u2009\u200aindicator.
\nThe\u2009\u200aGroup\u2009\u200aalso\u2009\u200aconsiders\u2009\u200aaverage\u2009\u200aprices,\u2009\u200aover\u2009\u200athe\u2009\u200asix\u2009\u200a
\nmonths\u2009\u200abefore\u2009\u200areporting\u2009\u200adate\u2009\u200aand\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200atwelve\u2009\u200a
\nmonths,\u2009\u200ainstead\u2009\u200aof\u2009\u200aonly\u2009\u200aclosing\u2009\u200aprices.\u2009\u200aThis\u2009\u200ais\u2009\u200adone\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200aavoid\u2009\u200a seasonal\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a the\u2009\u200aprices\u2009\u200aof\u2009\u200a
\nsupply\u2009\u200amaterials.
\nMoreover,\u2009\u200athe\u2009\u200aGroup\u2009\u200aalso\u2009\u200areviews\u2009\u200athe\u2009\u200aprices\u2009\u200aobserved\u2009\u200a
\non\u2009\u200a local\u2009\u200a market\u2009\u200a and\u2009\u200a considers\u2009\u200a a\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a
\nprices\u2009\u200aat\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200aof\u2009\u200amore\u2009\u200athan\u2009\u200a15%\u2009\u200acompared\u2009\u200a
\nto\u2009\u200aan\u2009\u200aaverage\u2009\u200aof\u2009\u200avalues\u2009\u200aover\u2009\u200a5\u2009\u200ayears,\u2009\u200aas\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nindicator.
\nIn\u2009\u200a addition\u2009\u200a to\u2009\u200a these\u2009\u200a external\u2009\u200a indicators,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nconsiders\u2009\u200athe\u2009\u200afollowing\u2009\u200aindicators:
\n - Internal\u2009\u200aperformance\u2009\u200aindicators;
\n - Criteria\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200alocal\u2009\u200amarket;
\n - Physical\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment;
\n - Significant\u2009\u200achanges\u2009\u200ain\u2009\u200aplantations\u2009\u200athat\u2009\u200acould\u2009\u200ahave\u2009\u200aa\u2009\u200a
\nmaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200atheir\u2009\u200afuture\u2009\u200acash\u2009\u200aflows.
\nIf\u2009\u200aan\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200aor\u2009\u200aimpairment\u2009\u200areversal\u2009\u200a
\nis\u2009\u200a identified,\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200ais\u2009\u200adetermined.
\nImpairment\u2009\u200atests\u2009\u200amust\u2009\u200abe\u2009\u200aperformed\u2009\u200aon\u2009\u200athe\u2009\u200asmallest\u2009\u200a
\nidentifiable\u2009\u200agroup\u2009\u200aof\u2009\u200aassets\u2009\u200awhich\u2009\u200agenerates\u2009\u200acash\u2009\u200aflows\u2009\u200a
\nindependently\u2009\u200aof\u2009\u200aother\u2009\u200aassets\u2009\u200aor\u2009\u200agroups\u2009\u200aof\u2009\u200aassets,\u2009\u200aand\u2009\u200a
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\nfor\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aprepares\u2009\u200afinancial\u2009\u200ainformation\u2009\u200afor\u2009\u200a
\nthe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a Cash\u2009\u200a Generating\u2009\u200a Units\u2009\u200a (CGUs)\u2009\u200a
\ndepends,\u2009\u200ain\u2009\u200aparticular,\u2009\u200aon:
\n - how\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200athe\u2009\u200aactivities\u2009\u200aof\u2009\u200athe\u2009\u200aentity;
\n - the\u2009\u200away\u2009\u200ain\u2009\u200awhich\u2009\u200adecisions\u2009\u200aare\u2009\u200amade\u2009\u200awith\u2009\u200aregards\u2009\u200a
\nto\u2009\u200athe\u2009\u200apursuit\u2009\u200aor\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200aits\u2009\u200aactivities\u2009\u200aand;
\n - the\u2009\u200aexistence\u2009\u200aof\u2009\u200aan\u2009\u200aactive\u2009\u200amarket\u2009\u200afor\u2009\u200aall\u2009\u200aor\u2009\u200apart\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aproduction.
\nThe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athe\u2009\u200apolitical\u2009\u200aand\u2009\u200acountry\u2009\u200aspecific\u2009\u200a
\nrisk\u2009\u200a factors\u2009\u200a while\u2009\u200a reviewing\u2009\u200a business\u2009\u200a evolution.\u2009\u200a
\nTherefore,\u2009\u200a companies\u2009\u200a are\u2009\u200a grouped\u2009\u200a within\u2009\u200a the\u2009\u200a CGU\u2009\u200a
\ncountry.
\nThe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a assets\u2009\u200a
\nis\u2009\u200adetermined\u2009\u200athrough\u2009\u200athe\u2009\u200acalculation\u2009\u200aof\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200a
\nby\u2009\u200ausing\u2009\u200athe\u2009\u200amost\u2009\u200arecent\u2009\u200ainformation\u2009\u200aapproved\u2009\u200aby\u2009\u200athe\u2009\u200a
\nlocal\u2009\u200a management.\u2009\u200a Those\u2009\u200a information\u2009\u200a comprise\u2009\u200a the\u2009\u200a
\nmeasures\u2009\u200ataken\u2009\u200athat\u2009\u200awill\u2009\u200ahelp\u2009\u200ato\u2009\u200aprevent\u2009\u200athe\u2009\u200aeffects\u2009\u200a
\nof\u2009\u200a the\u2009\u200a climate\u2009\u200a change\u2009\u200a (maintenance\u2009\u200a program,\u2009\u200a land\u2009\u200a
\nand\u2009\u200afield\u2009\u200apreparation\u2009\u200aagainst\u2009\u200athe\u2009\u200afire\u2009\u200aand\u2009\u200a/\u2009\u200aor\u2009\u200aflooding\u2009\u200a
\nresulting\u2009\u200afrom\u2009\u200aheavy\u2009\u200arainfalls).\u2009\u200aThe\u2009\u200aimpacts\u2009\u200aon\u2009\u200afuture\u2009\u200a
\ncash-flows\u2009\u200aof\u2009\u200athe\u2009\u200apotential\u2009\u200aeffects\u2009\u200aof\u2009\u200aclimate\u2009\u200achanges\u2009\u200a
\nare\u2009\u200a therefore\u2009\u200a taken\u2009\u200a into\u2009\u200a consideration.\u2009\u200a Then\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200auses\u2009\u200athe\u2009\u200adiscounted\u2009\u200avalue\u2009\u200aof\u2009\u200aexpected\u2009\u200anet\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200awhich\u2009\u200aare\u2009\u200adiscounted\u2009\u200aat\u2009\u200aa\u2009\u200apre-tax\u2009\u200arate.\u2009\u200aOn\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200adate,\u2009\u200a the\u2009\u200afinancial\u2009\u200aprojection\u2009\u200aincorporates\u2009\u200a
\nthe\u2009\u200afull\u2009\u200aexploitation\u2009\u200aof\u2009\u200athe\u2009\u200ayounger\u2009\u200abearer\u2009\u200abiological\u2009\u200a
\nassets.\u2009\u200aThe\u2009\u200aoperational\u2009\u200alife
\nG
\n\u2009\u200aranges\u2009\u200afrom\u2009\u200a25\u2009\u200ato\u2009\u200a30\u2009\u200ayears\u2009\u200a
\nfor\u2009\u200aboth\u2009\u200acrops.\u2009\u200aThis\u2009\u200aperiod\u2009\u200acan\u2009\u200abe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200a
\nto\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances\u2009\u200afor\u2009\u200aeach\u2009\u200aentity.
\nThe\u2009\u200avalue\u2009\u200a in\u2009\u200ause\u2009\u200acalculation\u2009\u200a has\u2009\u200abeen\u2009\u200avery\u2009\u200a sensitive\u2009\u200a
\nto:
\n - changes\u2009\u200ain\u2009\u200athe\u2009\u200amargins\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200aand
\n - changes\u2009\u200arelated\u2009\u200ato\u2009\u200adiscount\u2009\u200arates.
\nThis\u2009\u200a sensitivity\u2009\u200a analysis\u2009\u200a is\u2009\u200a performed\u2009\u200a whenever\u2009\u200a an\u2009\u200a
\nimpairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a after\u2009\u200a impairment\u2009\u200a
\nindicators\u2009\u200aare\u2009\u200aidentified.
\nChanges in realised margins
\nInitially,\u2009\u200athe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200aseparately\u2009\u200athe\u2009\u200aexpected\u2009\u200a
\nproduction\u2009\u200a of\u2009\u200a each\u2009\u200a category\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nassets\u2009\u200a within\u2009\u200a the\u2009\u200a entity\u2009\u200a over\u2009\u200a their\u2009\u200a remaining\u2009\u200a life.\u2009\u200a
\nThis\u2009\u200a expected\u2009\u200a production\u2009\u200a is\u2009\u200a estimated\u2009\u200a through\u2009\u200a the\u2009\u200a
\nsurface\u2009\u200a areas\u2009\u200a planted\u2009\u200a on\u2009\u200a the\u2009\u200a reporting\u2009\u200a date\u2009\u200a as\u2009\u200a well\u2009\u200a
\nas\u2009\u200athrough\u2009\u200athe\u2009\u200aactual\u2009\u200acrop\u2009\u200ayield\u2009\u200arecorded\u2009\u200aduring\u2009\u200athe\u2009\u200a
\nfinancial\u2009\u200ayear.\u2009\u200aThe\u2009\u200alatter\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200amaturity\u2009\u200aof\u2009\u200a
\nthe\u2009\u200abearer\u2009\u200abiological\u2009\u200aasset.\u2009\u200aProduction\u2009\u200ais\u2009\u200athen\u2009\u200avalued\u2009\u200a
\non\u2009\u200aan\u2009\u200aaverage\u2009\u200abasis\u2009\u200a of\u2009\u200afive-year\u2009\u200aof\u2009\u200athe\u2009\u200amargins\u2009\u200athat\u2009\u200a
\nwere\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200ain\u2009\u200arelation\u2009\u200ato\u2009\u200aagricultural\u2009\u200a
\nactivities.\u2009\u200a The\u2009\u200a value\u2009\u200a in\u2009\u200a use\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nasset\u2009\u200a is\u2009\u200a then\u2009\u200a obtained\u2009\u200a by\u2009\u200a discounting\u2009\u200a these\u2009\u200a cash\u2009\u200a
\nflows.\u2009\u200aAverage\u2009\u200amargins\u2009\u200aare\u2009\u200aconsidered\u2009\u200aconstant\u2009\u200aover\u2009\u200a
\nthe\u2009\u200aduration\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aprojection.\u2009\u200aAn\u2009\u200aindexing\u2009\u200a
\nfactor\u2009\u200ais\u2009\u200anot\u2009\u200aconsidered.
\nConclusion - financial impacts
\nIntangible and tangible assets
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a no\u2009\u200a impairment\u2009\u200a was\u2009\u200a
\nrecognised\u2009\u200a on\u2009\u200a tangible\u2009\u200a assets\u2009\u200a (2023:\u2009\u200a impairment\u2009\u200a
\nloss\u2009\u200afor\u2009\u200aEUR\u2009\u200a 0.3\u2009\u200amillion\u2009\u200aand\u2009\u200aimpairment\u2009\u200areversal\u2009\u200afor\u2009\u200a
\nEUR\u2009\u200a0.1\u2009\u200amillion).
\nBearer biological assets \u2013 indicators of impairment
\nAs\u2009\u200aat\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a the\u2009\u200aclosing\u2009\u200a prices,\u2009\u200a average\u2009\u200a
\nprices\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aaverage\u2009\u200aprices\u2009\u200aover\u2009\u200a
\nthe\u2009\u200alast\u2009\u200a12\u2009\u200amonths,\u2009\u200adid\u2009\u200anot\u2009\u200aaltogether\u2009\u200aexceed\u2009\u200a15%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a average\u2009\u200a 5-year\u2009\u200a value,\u2009\u200a for\u2009\u200a the\u2009\u200a Rubber\u2009\u200a and\u2009\u200a Palm\u2009\u200a
\nsegments.
\nThe\u2009\u200a review\u2009\u200a of\u2009\u200a prices\u2009\u200a and\u2009\u200a of\u2009\u200a other\u2009\u200a indicators\u2009\u200a led\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aconclusion\u2009\u200athat\u2009\u200athere\u2009\u200aare\u2009\u200ano\u2009\u200aexternal\u2009\u200anor\u2009\u200ainternal\u2009\u200a
\nindicators\u2009\u200aof\u2009\u200aimpairment.
\nBearer biological assets \u2013 financial impact
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a accumulated\u2009\u200a impairment\u2009\u200a
\nlosses\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a business\u2009\u200a segment\u2009\u200a amounted\u2009\u200a
\nto\u2009\u200a EUR\u2009\u200a 7.2\u2009\u200a million\u2009\u200a for\u2009\u200a Brabanta,\u2009\u200a EUR\u2009\u200a 9.4\u2009\u200a million\u2009\u200a
\nfor\u2009\u200aAgripalma\u2009\u200a and\u2009\u200a EUR\u2009\u200a 4.6\u2009\u200a million\u2009\u200a for\u2009\u200a SAC.\u2009\u200a For\u2009\u200a the\u2009\u200a
\nrubber\u2009\u200asegment,\u2009\u200athe\u2009\u200aaccumulated\u2009\u200aimpairment\u2009\u200alosses\u2009\u200a
\nare\u2009\u200aEUR\u2009\u200a0.9\u2009\u200amillion\u2009\u200afor\u2009\u200aPSG\u2009\u200a and\u2009\u200a EUR\u2009\u200a 1.4\u2009\u200a million\u2009\u200a for\u2009\u200a
\nSafacam\u2009\u200a(Note\u2009\u200a7).\u2009\u200aNo\u2009\u200aimpairment\u2009\u200areversal\u2009\u200aindicators\u2009\u200a
\nhave\u2009\u200abeen\u2009\u200aidentified\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\nNote 14. Income tax expense
\n* Components of the tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200a(*) | \n37,722,511 | \n36,557,147 | \n\n\n\n\n\n\n\n
\n\n| Deferred\u2009\u200atax\u2009\u200aexpense\u2009\u200a/\u2009\u200a(income) | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a Withholding\u2009\u200atax\u2009\u200aon\u2009\u200adividends\u2009\u200ais\u2009\u200apresented\u2009\u200awithin\u2009\u200aincome\u2009\u200atax\u2009\u200aexpense.
\n* Components of the deferred tax (expense) / income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aDeferred\u2009\u200ataxes | \n382,364 | \n-102,571 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n-354,828 | \n1,553,831 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aIntangible\u2009\u200aassets | \n43,879 | \n484,856 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aFair\u2009\u200avalue\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproduce | \n1,886,214 | \n-2,143,595 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aForward\u2009\u200aexchange\u2009\u200acontracts | \n-29,412 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a3:\u2009\u200aFair\u2009\u200avaluation\u2009\u200aof\u2009\u200abuildings | \n-364 | \n-16,005 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aNew\u2009\u200atax\u2009\u200alatencies | \n2,843,286 | \n2,523,222 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies\u2009\u200arecognised | \n-4,691,904 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aTangible\u2009\u200aassets | \n410,940 | \n539,398 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n-681,417 | \n25,932 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a21:\u2009\u200aForeign\u2009\u200aexchange\u2009\u200adifferences | \n-751,573 | \n1,819,832 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n-66,719 | \n286,364 | \n\n\n\n\n\n\n\n
\n\n| Others | \n4,862 | \n0 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax expense / (income) as at 31 December | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n* Reconciliation between income statement and cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200apaid\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n-37,722,511 | \n-36,557,147 | \n
\n\n| Income\u2009\u200atax\u2009\u200a\u2013\u2009\u200amovement\u2009\u200afinancial\u2009\u200aposition | \n7,757,536 | \n1,401,592 | \n
\n\n| Income tax paid | \n-29,964,975 | \n-35,155,555 | \n
\n\n
\n
* Reconciliation of income tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Profit before tax from continuing operations | \n113,817,135 | \n84,850,434 | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany | \n24.94% | \n24.94% | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200asubsidiaries | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \n
\n\n| Income\u2009\u200atax\u2009\u200aat\u2009\u200anominal\u2009\u200atax\u2009\u200arates\u2009\u200aof\u2009\u200asubsidiaries | \n26,544,284 | \n18,981,308 | \n
\n\n| Definitively\u2009\u200ataxed\u2009\u200aincome | \n3,317,996 | \n2,843,271 | \n
\n\n| Use\u2009\u200aof\u2009\u200aunrecognised\u2009\u200acapital\u2009\u200aallowances | \n-544,530 | \n-192,116 | \n
\n\n| Specific\u2009\u200atax\u2009\u200aregimes\u2009\u200ain\u2009\u200aforeign\u2009\u200acountries | \n7,856,944 | \n7,215,176 | \n
\n\n| Non-taxable\u2009\u200aincome | \n-6,327,763 | \n-5,601,483 | \n
\n\n| Non-deductible\u2009\u200aexpenses | \n7,799,038 | \n6,629,405 | \n
\n\n| Use\u2009\u200aand\u2009\u200arecognition\u2009\u200aof\u2009\u200atax\u2009\u200alatencies | \n-7,061,820 | \n-1,410,695 | \n
\n\n| Unrecognised\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward | \n3,065,503 | \n8,294,995 | \n
\n\n| Other\u2009\u200atax\u2009\u200abenefits | \n-24,392 | \n-10,671 | \n
\n\n| Additional\u2009\u200atax\u2009\u200aassessment | \n3,287,343 | \n232,357 | \n
\n\n| Impact\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200atax\u2009\u200arate | \n-1,194,771 | \n4,552,406 | \n
\n\n| Other\u2009\u200aadjustments | \n7 | \n-5,542 | \n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n
\n\n
\n
\n
\n
\n
\n\n\n\n
\n
\n\n\n\n\nNote 25. Staff costs and average number of staff
\n\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Staff costs | \n | \n | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Remuneration | \n70,201,602 | \n69,702,788 | \n\n
\n\n| Social\u2009\u200asecurity\u2009\u200aand\u2009\u200apension\u2009\u200aexpenses | \n8,365,554 | \n9,207,095 | \n\n
\n\n| TOTAL | \n78,567,156 | \n78,909,883 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Average number of employees | \n | \n | \n\n
\n\n| Directors | \n121 | \n118 | \n\n
\n\n| Employees | \n5,824 | \n5,126 | \n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n18,879 | \n18,696 | \n\n
\n\n| TOTAL | \n24,824 | \n23,940 | \n\n
\n\n\n\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag489": {
"value": "\n\n\nNote 7. Depreciation and impairment
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aintangible\u2009\u200aassets\u2009\u200a(Note\u2009\u200a4) | \n53,805 | \n54,808 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5)\u2009\u200a(*) | \n32,756,190 | \n34,523,229 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6)\u2009\u200a(*) | \n22,489,731 | \n22,065,891 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aright-of-use\u2009\u200aassets\u2009\u200a(Note\u2009\u200a3)\u2009\u200a(*) | \n4,526,066 | \n4,233,239 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment and impairment reversal | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5) | \n-222,096 | \n165,453 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n227,342 | \n7,547,826 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n59,831,038 | \n68,590,446 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aamounts\u2009\u200apresented\u2009\u200alines\u2009\u200a\u201cDepreciation\u201d\u2009\u200aand\u2009\u200a\u201cHyperinflation\u201d\u2009\u200afor\u2009\u200aeach\u2009\u200aNote
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag500": {
"value": "\nNote 7. Depreciation and impairment
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aintangible\u2009\u200aassets\u2009\u200a(Note\u2009\u200a4) | \n53,805 | \n54,808 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5)\u2009\u200a(*) | \n32,756,190 | \n34,523,229 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6)\u2009\u200a(*) | \n22,489,731 | \n22,065,891 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aright-of-use\u2009\u200aassets\u2009\u200a(Note\u2009\u200a3)\u2009\u200a(*) | \n4,526,066 | \n4,233,239 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment and impairment reversal | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aexcluding\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a5) | \n-222,096 | \n165,453 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n227,342 | \n7,547,826 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n59,831,038 | \n68,590,446 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aamounts\u2009\u200apresented\u2009\u200alines\u2009\u200a\u201cDepreciation\u201d\u2009\u200aand\u2009\u200a\u201cHyperinflation\u201d\u2009\u200afor\u2009\u200aeach\u2009\u200aNote
\n\n\n\n\nNote 8. Impairment of assets
\nGoodwill
\nImpairment\u2009\u200atests\u2009\u200aon\u2009\u200agoodwill\u2009\u200aare\u2009\u200aperformed\u2009\u200aat\u2009\u200aleast\u2009\u200a
\nonce\u2009\u200aa\u2009\u200ayear\u2009\u200ato\u2009\u200aassess\u2009\u200awhether\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200ais\u2009\u200a
\nstill\u2009\u200aappropriate.
\nIntangible and tangible assets and right-of-use
\nassets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a reviews\u2009\u200a the\u2009\u200a
\ncarrying\u2009\u200aamount\u2009\u200aof\u2009\u200aits\u2009\u200aintangible\u2009\u200aand\u2009\u200atangible\u2009\u200aassets\u2009\u200a
\nand\u2009\u200a right-of-use\u2009\u200a assets\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a assess\u2009\u200a whether\u2009\u200a
\nthere\u2009\u200ais\u2009\u200aany\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment.\u2009\u200aIf\u2009\u200athere\u2009\u200ais\u2009\u200asuch\u2009\u200a
\nan\u2009\u200aindication,\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aasset\u2009\u200ais\u2009\u200a
\nestimated\u2009\u200a in\u2009\u200a order\u2009\u200a to\u2009\u200a determine\u2009\u200a the\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\nimpairment\u2009\u200aloss.
\nBearer biological assets
\nAt\u2009\u200a each\u2009\u200a reporting\u2009\u200a date,\u2009\u200a the\u2009\u200a Group\u2009\u200a assesses\u2009\u200a if\u2009\u200a there\u2009\u200a
\nis\u2009\u200a any\u2009\u200a indication\u2009\u200a that\u2009\u200a its\u2009\u200a biological\u2009\u200a assets\u2009\u200a may\u2009\u200a be\u2009\u200a
\nimpaired\u2009\u200a or\u2009\u200a if\u2009\u200a an\u2009\u200a impairment\u2009\u200a reversal\u2009\u200a should\u2009\u200a be\u2009\u200a
\nconsidered.
\nFor\u2009\u200athis\u2009\u200apurpose,\u2009\u200athe\u2009\u200aGroup\u2009\u200aassesses\u2009\u200aseveral\u2009\u200aindicators:
\nThe\u2009\u200asignificant\u2009\u200aand\u2009\u200asustained\u2009\u200adecreasing\u2009\u200atrend\u2009\u200ain\u2009\u200athe\u2009\u200a
\nprices\u2009\u200aof\u2009\u200anatural\u2009\u200arubber\u2009\u200a(TSR20
\nG
\n 1
\nst
\n position on SGX
\nG
\n)\u2009\u200a
\nand\u2009\u200acrude\u2009\u200apalm\u2009\u200aoil\u2009\u200a (CIF\u2009\u200aRotterdam
\nG
\n)\u2009\u200awas\u2009\u200aconsidered\u2009\u200a
\nas\u2009\u200aan\u2009\u200aobservable\u2009\u200a sign\u2009\u200a that\u2009\u200a the\u2009\u200a biological\u2009\u200aassets\u2009\u200amay\u2009\u200a
\nhave\u2009\u200a been\u2009\u200a impaired.\u2009\u200a A\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a prices\u2009\u200a at\u2009\u200a
\nreporting\u2009\u200a date\u2009\u200a greater\u2009\u200a than\u2009\u200a 15%\u2009\u200a compared\u2009\u200a to\u2009\u200a an\u2009\u200a
\naverage\u2009\u200aof\u2009\u200a5-year\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200aset\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aas\u2009\u200a
\nan\u2009\u200aimpairment\u2009\u200aindicator.
\nThe\u2009\u200aGroup\u2009\u200aalso\u2009\u200aconsiders\u2009\u200aaverage\u2009\u200aprices,\u2009\u200aover\u2009\u200athe\u2009\u200asix\u2009\u200a
\nmonths\u2009\u200abefore\u2009\u200areporting\u2009\u200adate\u2009\u200aand\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200atwelve\u2009\u200a
\nmonths,\u2009\u200ainstead\u2009\u200aof\u2009\u200aonly\u2009\u200aclosing\u2009\u200aprices.\u2009\u200aThis\u2009\u200ais\u2009\u200adone\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200aavoid\u2009\u200a seasonal\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a the\u2009\u200aprices\u2009\u200aof\u2009\u200a
\nsupply\u2009\u200amaterials.
\nMoreover,\u2009\u200athe\u2009\u200aGroup\u2009\u200aalso\u2009\u200areviews\u2009\u200athe\u2009\u200aprices\u2009\u200aobserved\u2009\u200a
\non\u2009\u200a local\u2009\u200a market\u2009\u200a and\u2009\u200a considers\u2009\u200a a\u2009\u200a decrease\u2009\u200a in\u2009\u200a these\u2009\u200a
\nprices\u2009\u200aat\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200aof\u2009\u200amore\u2009\u200athan\u2009\u200a15%\u2009\u200acompared\u2009\u200a
\nto\u2009\u200aan\u2009\u200aaverage\u2009\u200aof\u2009\u200avalues\u2009\u200aover\u2009\u200a5\u2009\u200ayears,\u2009\u200aas\u2009\u200aan\u2009\u200aimpairment\u2009\u200a
\nindicator.
\nIn\u2009\u200a addition\u2009\u200a to\u2009\u200a these\u2009\u200a external\u2009\u200a indicators,\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nconsiders\u2009\u200athe\u2009\u200afollowing\u2009\u200aindicators:
\n - Internal\u2009\u200aperformance\u2009\u200aindicators;
\n - Criteria\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200alocal\u2009\u200amarket;
\n - Physical\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment;
\n - Significant\u2009\u200achanges\u2009\u200ain\u2009\u200aplantations\u2009\u200athat\u2009\u200acould\u2009\u200ahave\u2009\u200aa\u2009\u200a
\nmaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200atheir\u2009\u200afuture\u2009\u200acash\u2009\u200aflows.
\nIf\u2009\u200aan\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200aor\u2009\u200aimpairment\u2009\u200areversal\u2009\u200a
\nis\u2009\u200a identified,\u2009\u200a the\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200ais\u2009\u200adetermined.
\nImpairment\u2009\u200atests\u2009\u200amust\u2009\u200abe\u2009\u200aperformed\u2009\u200aon\u2009\u200athe\u2009\u200asmallest\u2009\u200a
\nidentifiable\u2009\u200agroup\u2009\u200aof\u2009\u200aassets\u2009\u200awhich\u2009\u200agenerates\u2009\u200acash\u2009\u200aflows\u2009\u200a
\nindependently\u2009\u200aof\u2009\u200aother\u2009\u200aassets\u2009\u200aor\u2009\u200agroups\u2009\u200aof\u2009\u200aassets,\u2009\u200aand\u2009\u200a
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nfor\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aprepares\u2009\u200afinancial\u2009\u200ainformation\u2009\u200afor\u2009\u200a
\nthe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.
\nThe\u2009\u200a identification\u2009\u200a of\u2009\u200a Cash\u2009\u200a Generating\u2009\u200a Units\u2009\u200a (CGUs)\u2009\u200a
\ndepends,\u2009\u200ain\u2009\u200aparticular,\u2009\u200aon:
\n - how\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200athe\u2009\u200aactivities\u2009\u200aof\u2009\u200athe\u2009\u200aentity;
\n - the\u2009\u200away\u2009\u200ain\u2009\u200awhich\u2009\u200adecisions\u2009\u200aare\u2009\u200amade\u2009\u200awith\u2009\u200aregards\u2009\u200a
\nto\u2009\u200athe\u2009\u200apursuit\u2009\u200aor\u2009\u200athe\u2009\u200adisposal\u2009\u200aof\u2009\u200aits\u2009\u200aactivities\u2009\u200aand;
\n - the\u2009\u200aexistence\u2009\u200aof\u2009\u200aan\u2009\u200aactive\u2009\u200amarket\u2009\u200afor\u2009\u200aall\u2009\u200aor\u2009\u200apart\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aproduction.
\nThe\u2009\u200aGroup\u2009\u200aconsiders\u2009\u200athe\u2009\u200apolitical\u2009\u200aand\u2009\u200acountry\u2009\u200aspecific\u2009\u200a
\nrisk\u2009\u200a factors\u2009\u200a while\u2009\u200a reviewing\u2009\u200a business\u2009\u200a evolution.\u2009\u200a
\nTherefore,\u2009\u200a companies\u2009\u200a are\u2009\u200a grouped\u2009\u200a within\u2009\u200a the\u2009\u200a CGU\u2009\u200a
\ncountry.
\nThe\u2009\u200a recoverable\u2009\u200a amount\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a assets\u2009\u200a
\nis\u2009\u200adetermined\u2009\u200athrough\u2009\u200athe\u2009\u200acalculation\u2009\u200aof\u2009\u200avalue\u2009\u200ain\u2009\u200ause\u2009\u200a
\nby\u2009\u200ausing\u2009\u200athe\u2009\u200amost\u2009\u200arecent\u2009\u200ainformation\u2009\u200aapproved\u2009\u200aby\u2009\u200athe\u2009\u200a
\nlocal\u2009\u200a management.\u2009\u200a Those\u2009\u200a information\u2009\u200a comprise\u2009\u200a the\u2009\u200a
\nmeasures\u2009\u200ataken\u2009\u200athat\u2009\u200awill\u2009\u200ahelp\u2009\u200ato\u2009\u200aprevent\u2009\u200athe\u2009\u200aeffects\u2009\u200a
\nof\u2009\u200a the\u2009\u200a climate\u2009\u200a change\u2009\u200a (maintenance\u2009\u200a program,\u2009\u200a land\u2009\u200a
\nand\u2009\u200afield\u2009\u200apreparation\u2009\u200aagainst\u2009\u200athe\u2009\u200afire\u2009\u200aand\u2009\u200a/\u2009\u200aor\u2009\u200aflooding\u2009\u200a
\nresulting\u2009\u200afrom\u2009\u200aheavy\u2009\u200arainfalls).\u2009\u200aThe\u2009\u200aimpacts\u2009\u200aon\u2009\u200afuture\u2009\u200a
\ncash-flows\u2009\u200aof\u2009\u200athe\u2009\u200apotential\u2009\u200aeffects\u2009\u200aof\u2009\u200aclimate\u2009\u200achanges\u2009\u200a
\nare\u2009\u200a therefore\u2009\u200a taken\u2009\u200a into\u2009\u200a consideration.\u2009\u200a Then\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200auses\u2009\u200athe\u2009\u200adiscounted\u2009\u200avalue\u2009\u200aof\u2009\u200aexpected\u2009\u200anet\u2009\u200acash\u2009\u200a
\nflows,\u2009\u200awhich\u2009\u200aare\u2009\u200adiscounted\u2009\u200aat\u2009\u200aa\u2009\u200apre-tax\u2009\u200arate.\u2009\u200aOn\u2009\u200athe\u2009\u200a
\nreporting\u2009\u200adate,\u2009\u200a the\u2009\u200afinancial\u2009\u200aprojection\u2009\u200aincorporates\u2009\u200a
\nthe\u2009\u200afull\u2009\u200aexploitation\u2009\u200aof\u2009\u200athe\u2009\u200ayounger\u2009\u200abearer\u2009\u200abiological\u2009\u200a
\nassets.\u2009\u200aThe\u2009\u200aoperational\u2009\u200alife
\nG
\n\u2009\u200aranges\u2009\u200afrom\u2009\u200a25\u2009\u200ato\u2009\u200a30\u2009\u200ayears\u2009\u200a
\nfor\u2009\u200aboth\u2009\u200acrops.\u2009\u200aThis\u2009\u200aperiod\u2009\u200acan\u2009\u200abe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200a
\nto\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances\u2009\u200afor\u2009\u200aeach\u2009\u200aentity.
\nThe\u2009\u200avalue\u2009\u200a in\u2009\u200ause\u2009\u200acalculation\u2009\u200a has\u2009\u200abeen\u2009\u200avery\u2009\u200a sensitive\u2009\u200a
\nto:
\n - changes\u2009\u200ain\u2009\u200athe\u2009\u200amargins\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200aand
\n - changes\u2009\u200arelated\u2009\u200ato\u2009\u200adiscount\u2009\u200arates.
\nThis\u2009\u200a sensitivity\u2009\u200a analysis\u2009\u200a is\u2009\u200a performed\u2009\u200a whenever\u2009\u200a an\u2009\u200a
\nimpairment\u2009\u200a test\u2009\u200a is\u2009\u200a performed\u2009\u200a after\u2009\u200a impairment\u2009\u200a
\nindicators\u2009\u200aare\u2009\u200aidentified.
\nChanges in realised margins
\nInitially,\u2009\u200athe\u2009\u200aGroup\u2009\u200adetermines\u2009\u200aseparately\u2009\u200athe\u2009\u200aexpected\u2009\u200a
\nproduction\u2009\u200a of\u2009\u200a each\u2009\u200a category\u2009\u200a of\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nassets\u2009\u200a within\u2009\u200a the\u2009\u200a entity\u2009\u200a over\u2009\u200a their\u2009\u200a remaining\u2009\u200a life.\u2009\u200a
\nThis\u2009\u200a expected\u2009\u200a production\u2009\u200a is\u2009\u200a estimated\u2009\u200a through\u2009\u200a the\u2009\u200a
\nsurface\u2009\u200a areas\u2009\u200a planted\u2009\u200a on\u2009\u200a the\u2009\u200a reporting\u2009\u200a date\u2009\u200a as\u2009\u200a well\u2009\u200a
\nas\u2009\u200athrough\u2009\u200athe\u2009\u200aactual\u2009\u200acrop\u2009\u200ayield\u2009\u200arecorded\u2009\u200aduring\u2009\u200athe\u2009\u200a
\nfinancial\u2009\u200ayear.\u2009\u200aThe\u2009\u200alatter\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200amaturity\u2009\u200aof\u2009\u200a
\nthe\u2009\u200abearer\u2009\u200abiological\u2009\u200aasset.\u2009\u200aProduction\u2009\u200ais\u2009\u200athen\u2009\u200avalued\u2009\u200a
\non\u2009\u200aan\u2009\u200aaverage\u2009\u200abasis\u2009\u200a of\u2009\u200afive-year\u2009\u200aof\u2009\u200athe\u2009\u200amargins\u2009\u200athat\u2009\u200a
\nwere\u2009\u200aachieved\u2009\u200aby\u2009\u200athe\u2009\u200aentity\u2009\u200ain\u2009\u200arelation\u2009\u200ato\u2009\u200aagricultural\u2009\u200a
\nactivities.\u2009\u200a The\u2009\u200a value\u2009\u200a in\u2009\u200a use\u2009\u200a of\u2009\u200a the\u2009\u200a bearer\u2009\u200a biological\u2009\u200a
\nasset\u2009\u200a is\u2009\u200a then\u2009\u200a obtained\u2009\u200a by\u2009\u200a discounting\u2009\u200a these\u2009\u200a cash\u2009\u200a
\nflows.\u2009\u200aAverage\u2009\u200amargins\u2009\u200aare\u2009\u200aconsidered\u2009\u200aconstant\u2009\u200aover\u2009\u200a
\nthe\u2009\u200aduration\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aprojection.\u2009\u200aAn\u2009\u200aindexing\u2009\u200a
\nfactor\u2009\u200ais\u2009\u200anot\u2009\u200aconsidered.
\nConclusion - financial impacts
\nIntangible and tangible assets
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a no\u2009\u200a impairment\u2009\u200a was\u2009\u200a
\nrecognised\u2009\u200a on\u2009\u200a tangible\u2009\u200a assets\u2009\u200a (2023:\u2009\u200a impairment\u2009\u200a
\nloss\u2009\u200afor\u2009\u200aEUR\u2009\u200a 0.3\u2009\u200amillion\u2009\u200aand\u2009\u200aimpairment\u2009\u200areversal\u2009\u200afor\u2009\u200a
\nEUR\u2009\u200a0.1\u2009\u200amillion).
\nBearer biological assets \u2013 indicators of impairment
\nAs\u2009\u200aat\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024\u2009\u200a the\u2009\u200aclosing\u2009\u200a prices,\u2009\u200a average\u2009\u200a
\nprices\u2009\u200aover\u2009\u200athe\u2009\u200alast\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aaverage\u2009\u200aprices\u2009\u200aover\u2009\u200a
\nthe\u2009\u200alast\u2009\u200a12\u2009\u200amonths,\u2009\u200adid\u2009\u200anot\u2009\u200aaltogether\u2009\u200aexceed\u2009\u200a15%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200a average\u2009\u200a 5-year\u2009\u200a value,\u2009\u200a for\u2009\u200a the\u2009\u200a Rubber\u2009\u200a and\u2009\u200a Palm\u2009\u200a
\nsegments.
\nThe\u2009\u200a review\u2009\u200a of\u2009\u200a prices\u2009\u200a and\u2009\u200a of\u2009\u200a other\u2009\u200a indicators\u2009\u200a led\u2009\u200a to\u2009\u200a
\nthe\u2009\u200aconclusion\u2009\u200athat\u2009\u200athere\u2009\u200aare\u2009\u200ano\u2009\u200aexternal\u2009\u200anor\u2009\u200ainternal\u2009\u200a
\nindicators\u2009\u200aof\u2009\u200aimpairment.
\nBearer biological assets \u2013 financial impact
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a accumulated\u2009\u200a impairment\u2009\u200a
\nlosses\u2009\u200a in\u2009\u200a the\u2009\u200a palm\u2009\u200a business\u2009\u200a segment\u2009\u200a amounted\u2009\u200a
\nto\u2009\u200a EUR\u2009\u200a 7.2\u2009\u200a million\u2009\u200a for\u2009\u200a Brabanta,\u2009\u200a EUR\u2009\u200a 9.4\u2009\u200a million\u2009\u200a
\nfor\u2009\u200aAgripalma\u2009\u200a and\u2009\u200a EUR\u2009\u200a 4.6\u2009\u200a million\u2009\u200a for\u2009\u200a SAC.\u2009\u200a For\u2009\u200a the\u2009\u200a
\nrubber\u2009\u200asegment,\u2009\u200athe\u2009\u200aaccumulated\u2009\u200aimpairment\u2009\u200alosses\u2009\u200a
\nare\u2009\u200aEUR\u2009\u200a0.9\u2009\u200amillion\u2009\u200afor\u2009\u200aPSG\u2009\u200a and\u2009\u200a EUR\u2009\u200a 1.4\u2009\u200a million\u2009\u200a for\u2009\u200a
\nSafacam\u2009\u200a(Note\u2009\u200a7).\u2009\u200aNo\u2009\u200aimpairment\u2009\u200areversal\u2009\u200aindicators\u2009\u200a
\nhave\u2009\u200abeen\u2009\u200aidentified\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag481": {
"value": "\nNote 9. Non-wholly owned subsidiaries in which non-controlling interests are
\nsignificant
\nInterests of non-controlling interests in the activities of the Group
\n\n
\n\n\n| Subsidiary | \nMain location | \nPercentage of equity shares | \nPercentage of voting rights | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nof non-controlling interest | \nof non-controlling interests | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Production of palm oil and rubber | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \nC\u00f4te\u2009\u200ad\u2019Ivoire | \n36% | \n36% | \n27% | \n27% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \nNigeria | \n34% | \n34% | \n34% | \n34% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \nCameroon | \n31% | \n31% | \n31% | \n31% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \nCameroon | \n33% | \n33% | \n33% | \n33% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \nNet income attributed to | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \nnon-controlling interests in | \nAccumulated non-controlling | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nthe subsidiary during the | \ninterests in the subsidiary | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nfinancial period | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Subsidiary | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n7,730,403 | \n1,816,310 | \n39,557,311 | \n34,428,578 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n9,254,519 | \n11,532,083 | \n12,612,409 | \n13,610,634 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n977,083 | \n-340,054 | \n13,358,299 | \n12,682,330 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n4,144,543 | \n5,833,015 | \n27,408,242 | \n29,186,471 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Subsidiaries\u2009\u200athat\u2009\u200ahold\u2009\u200anon-controlling\u2009\u200ainterests\u2009\u200athat\u2009\u200aare\u2009\u200anot\u2009\u200asignificant\u2009\u200aindividually\u2009\u200a | \n10,465,020 | \n10,137,102 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-controlling interests | \n | \n | \n103,401,281 | \n100,045,115 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\nSummary financial information concerning subsidiaries whose interests of non-controlling interests are
\nsignificant for the Group excluding intragroup eliminations
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \nCurrent | \nNon-current | \nCurrent | \nNon-Current | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nassets | \nassets | \nliabilities | \nLiabilities | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Subsidiary | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n39,237,673 | \n96,453,663 | \n35,692,377 | \n7,376,308 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n23,453,222 | \n59,724,716 | \n17,910,393 | \n24,411,400 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n13,883,373 | \n34,456,093 | \n11,913,763 | \n7,092,036 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n28,442,311 | \n111,898,820 | \n31,614,481 | \n5,254,925 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n40,702,405 | \n94,919,366 | \n23,694,915 | \n6,891,247 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n22,984,839 | \n50,369,814 | \n24,152,737 | \n13,900,840 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n14,348,699 | \n34,647,702 | \n10,520,634 | \n5,829,629 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n27,143,220 | \n112,732,284 | \n37,154,606 | \n1,516,694 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nRevenue from | \nNet income | \nComprehen- | \nDividends | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Subsidiary | \nordinary | \nfor the | \nsive income | \npaid to non- | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nactivities | \nperiod | \nfor the | \ncontrolling | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n | \nperiod | \ninterests | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n111,971,288 | \n8,034,526 | \n8,034,526 | \n5,480,113 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n113,518,676 | \n35,264,066 | \n35,264,066 | \n8,816,146 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n35,943,252 | \n933,817 | \n933,817 | \n1,303,922 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n129,002,660 | \n18,194,012 | \n18,194,012 | \n5,107,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n136,312,714 | \n19,987,271 | \n19,987,271 | \n2,750,076 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n81,277,158 | \n26,127,523 | \n26,127,523 | \n4,804,879 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n44,987,896 | \n4,240,244 | \n4,240,244 | \n287,131 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n154,353,699 | \n15,869,417 | \n15,869,417 | \n5,901,526 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nNet cash inflows (outflows) | \nNet cash | \n\n\n\n\n\n\n\n\n\n
\n\n| Subsidiary | \nOperating | \nInvesting | \nFinancing | \ninflows | \n\n\n\n\n\n\n\n\n\n
\n\n | \nactivities | \nactivities | \nactivities | \n(outflows) | \n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n30,182,499 | \n-8,399,725 | \n-18,023,120 | \n3,759,654 | \n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n32,367,223 | \n-11,180,148 | \n-25,909,506 | \n-4,722,431 | \n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n5,355,954 | \n-4,585,446 | \n-2,522,796 | \n-1,752,289 | \n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n35,566,217 | \n-11,080,808 | \n-19,192,268 | \n5,293,141 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| SOGB | \n23,309,905 | \n-9,498,240 | \n-15,491,033 | \n-1,679,368 | \n\n\n\n\n\n\n\n\n\n
\n\n| OKOMU | \n31,159,075 | \n-10,140,922 | \n-15,469,383 | \n5,548,771 | \n\n\n\n\n\n\n\n\n\n
\n\n| SAFACAM | \n8,680,251 | \n-3,781,083 | \n-2,641,087 | \n2,258,082 | \n\n\n\n\n\n\n\n\n\n
\n\n| SOCAPALM | \n31,709,026 | \n-14,465,968 | \n-20,230,963 | \n-2,987,905 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
The\u2009\u200anature\u2009\u200aand\u2009\u200aevolution\u2009\u200aof\u2009\u200athe\u2009\u200arisks\u2009\u200aassociated\u2009\u200awith\u2009\u200athe\u2009\u200ainterests\u2009\u200aheld\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200aremained\u2009\u200a
\nstable\u2009\u200aover\u2009\u200athe\u2009\u200afinancial\u2009\u200aperiod\u2009\u200acompared\u2009\u200ato\u2009\u200athe\u2009\u200aprevious\u2009\u200ayear.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag492": {
"value": "\n
\n\nNote 11. Financial assets at fair value through other comprehensive income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Fair value as at 1 January | \n4,800,038 | \n300,038 | \n\n
\n\n| Additions | \n0 | \n4,500,000 | \n\n
\n\n| Fair value as at 31 December | \n4,800,038 | \n4,800,038 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \nCost (historical) | \nFair value | \n\n
\n\n| EUR | \n | \n | \n | \n | \n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n4,800,038 | \n4,800,038 | \n4,800,038 | \n4,800,038 | \n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n
\n\n\n\n
\n\n
As\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200afinancial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200amainly\u2009\u200acorrespond\u2009\u200a
\nto\u2009\u200aManagement\u2009\u200aAssociates\u2009\u200ashares.
\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag493": {
"value": "\nNote 11. Financial assets at fair value through other comprehensive income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Fair value as at 1 January | \n4,800,038 | \n300,038 | \n\n
\n\n| Additions | \n0 | \n4,500,000 | \n\n
\n\n| Fair value as at 31 December | \n4,800,038 | \n4,800,038 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \nCost (historical) | \nFair value | \n\n
\n\n| EUR | \n | \n | \n | \n | \n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n4,800,038 | \n4,800,038 | \n4,800,038 | \n4,800,038 | \n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n
\n\n\n\n
\n\n
As\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200afinancial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200amainly\u2009\u200acorrespond\u2009\u200a
\nto\u2009\u200aManagement\u2009\u200aAssociates\u2009\u200ashares.
\n
\n\n\n\n
\n\n
\n\nNote 24. Financial instruments
\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther financial | \n | \n | \nOther financial | \n\n\n\n\n\n
\n\n| 31/12/2023 | \nLoans and | \nfair value | \nassets and | \nTOTAL | \nLoans and | \nassets and | \n\n\n\n\n\n
\n\n | \nborrowings | \nthrough other | \nliabilities | \n | \nborrowings (*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \ncomprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nAt amortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n
| \n
| \n
| \n
| \n
| \n
| \n
| \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,502,170 | \n0 | \n513,733 | \n2,015,903 | \n1,502,170 | \n513,733 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,089,715 | \n3,089,715 | \n0 | \n3,089,715 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n27,235,836 | \n27,235,836 | \n0 | \n27,235,836 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n23,131,220 | \n23,131,220 | \n0 | \n23,131,220 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n39,741,654 | \n39,741,654 | \n0 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Total assets | \n1,502,170 | \n4,800,038 | \n93,712,158 | \n100,014,366 | \n1,502,170 | \n93,712,158 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n102,778,317 | \n0 | \n0 | \n102,778,317 | \n100,229,159 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,332,110 | \n1,332,110 | \n0 | \n1,332,110 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n60,633,260 | \n0 | \n3,470,367 | \n64,103,627 | \n60,633,260 | \n3,470,367 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n46,397,043 | \n46,397,043 | \n0 | \n46,397,043 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n24,038,868 | \n24,038,868 | \n0 | \n24,038,868 | \n\n\n\n\n\n
\n\n| Total liabilities | \n163,411,577 | \n0 | \n75,238,388 | \n238,649,965 | \n160,862,419 | \n75,238,388 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200anote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200anote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2023 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther | \n | \n | \nOther | \n\n\n\n\n\n
\n\n | \nLoans and | \nfair value | \nfinancial | \n | \nLoans and | \nfinancial | \n\n\n\n\n\n
\n\n| 31/12/2024 | \nborrowings | \nthrough | \nassets and | \nTOTAL | \nborrowings | \nassets and | \n\n\n\n\n\n
\n\n | \n | \nother com- | \nliabilities | \n | \n(*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \nprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nAt | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \namortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,239,441 | \n0 | \n506,993 | \n1,746,434 | \n1,239,441 | \n506,993 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,710,342 | \n3,710,342 | \n0 | \n3,710,342 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n32,267,503 | \n32,267,503 | \n0 | \n32,267,503 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n15,728,504 | \n15,728,504 | \n0 | \n15,728,504 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n40,464,609 | \n40,464,609 | \n0 | \n40,464,609 | \n\n\n\n\n\n
\n\n| Total assets | \n1,239,441 | \n4,800,038 | \n92,677,951 | \n98,717,430 | \n1,239,441 | \n92,677,951 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n38,354,164 | \n0 | \n0 | \n38,354,164 | \n38,226,992 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,321,911 | \n1,321,911 | \n0 | \n1,321,911 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n55,080,361 | \n0 | \n5,026,090 | \n60,106,451 | \n55,080,361 | \n5,026,090 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n51,399,394 | \n51,399,394 | \n0 | \n51,399,394 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n20,201,453 | \n20,201,453 | \n0 | \n20,201,453 | \n\n\n\n\n\n
\n\n| Total liabilities | \n93,434,525 | \n0 | \n77,948,848 | \n171,383,373 | \n93,307,353 | \n77,948,848 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200aNote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200aNote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2024 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200aGroup\u2009\u200aestimated\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aby\u2009\u200acomparing\u2009\u200atheir\u2009\u200ainterest\u2009\u200arates\u2009\u200ato\u2009\u200athe\u2009\u200aactual\u2009\u200ainterest\u2009\u200arate\u2009\u200aas\u2009\u200aat\u2009\u200ayear-
\nend,\u2009\u200aprovided\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aCentral\u2009\u200aBank.\u2009\u200aIn\u2009\u200acase\u2009\u200aof\u2009\u200amaterial\u2009\u200adifferences\u2009\u200abetween\u2009\u200athe\u2009\u200ainterest\u2009\u200arates,\u2009\u200athe\u2009\u200aestimated\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a
\nthe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200athis\u2009\u200anote.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag494": {
"value": "\n
\n\nNote 12. Deferred taxes
\n* Components of deferred tax assets and liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n-2,659,036 | \n-915,418 | \n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aLosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated | \n5,171,080 | \n238,349 | \n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies\u2009\u200a(*) | \n-6,931,640 | \n-6,474,314 | \n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200a(**) | \n-13,916,767 | \n-16,196,712 | \n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n2,757,288 | \n2,545,646 | \n\n
\n\n| IAS\u2009\u200a21:\u2009\u200aTranslation\u2009\u200adifferences | \n0 | \n-1,210,662 | \n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n946,458 | \n375,811 | \n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aFormation\u2009\u200aexpenses | \n-9,465 | \n0 | \n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aResearch\u2009\u200acosts | \n316,988 | \n360,975 | \n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aFinancial\u2009\u200aassets\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome | \n0 | \n-47,377 | \n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases\u2009\u200a(**) | \n-31,609 | \n-44,883 | \n\n
\n\n| IAS\u2009\u200a41:\u2009\u200aBiological\u2009\u200aassets\u2009\u200a(**) | \n-919,292 | \n-480,896 | \n\n
\n\n| Others | \n-4,933 | \n-83 | \n\n
\n\n| Balance as at 31 December | \n-15,280,928 | \n-21,849,564 | \n\n
\n\n| Of which deferred tax assets | \n12,390,875 | \n2,735,633 | \n\n
\n\n| Of which deferred tax liabilities | \n-27,671,802 | \n-24,585,197 | \n\n
\n\n\n\n
\n\n
\n(*)\u2009\u200aMainly\u2009\u200alinked\u2009\u200ato\u2009\u200awithholding\u2009\u200atax\u2009\u200aon\u2009\u200adividends\u2009\u200afor\u2009\u200aEUR\u2009\u200a4.1\u2009\u200amillion.
\n(**)\u2009\u200aOf\u2009\u200awhich\u2009\u200aEUR\u2009\u200a-2.7\u2009\u200amillion\u2009\u200arelating\u2009\u200ato\u2009\u200ahyperinflation
\nG
\n\u2009\u200a(reevaluation\u2009\u200aof\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment,\u2009\u200abiological\u2009\u200aassets\u2009\u200aand\u2009\u200a
\nright\u2009\u200aof\u2009\u200ause\u2009\u200aassets).
\nThe\u2009\u200aabove\u2009\u200adeferred\u2009\u200ataxes\u2009\u200aare\u2009\u200apresented\u2009\u200aper\u2009\u200acategory\u2009\u200a
\nof\u2009\u200a deferred\u2009\u200a taxes\u2009\u200a resulting\u2009\u200a from\u2009\u200a consolidated\u2009\u200a
\nadjustments.\u2009\u200a They\u2009\u200a are\u2009\u200a calculated\u2009\u200a company\u2009\u200a per\u2009\u200a
\ncompany\u2009\u200aand\u2009\u200athe\u2009\u200anet\u2009\u200aposition\u2009\u200abetween\u2009\u200adeferred\u2009\u200atax\u2009\u200a
\nliabilities\u2009\u200aand\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ais\u2009\u200apresented.
\n
\n\n\n\n
\n\n\n\n
\n\nBased\u2009\u200a on\u2009\u200a the\u2009\u200a assessment\u2009\u200a performed,\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a
\nnot\u2009\u200aidentified\u2009\u200aany\u2009\u200amaterial\u2009\u200apotential\u2009\u200aexposure\u2009\u200ato\u2009\u200aPillar\u2009\u200a
\nTwo\u2009\u200aincome\u2009\u200ataxes\u2009\u200ain\u2009\u200arespect\u2009\u200aof\u2009\u200aprofits\u2009\u200aearned\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200ayear\u2009\u200a(2023:\u2009\u200anot\u2009\u200aapplicable).
\n* Contingent tax assets and liabilities
\nSome\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200ahave\u2009\u200aaccumulated\u2009\u200atax\u2009\u200alosses\u2009\u200a
\nthat\u2009\u200a are\u2009\u200a or\u2009\u200a are\u2009\u200a not\u2009\u200a limited\u2009\u200a over\u2009\u200a time\u2009\u200a or\u2009\u200a capital\u2009\u200a
\nallowances\u2009\u200alimited\u2009\u200aor\u2009\u200anot\u2009\u200aover\u2009\u200atime.
\nBrabanta\u2009\u200a and\u2009\u200aAgripalma\u2009\u200a have\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a and\u2009\u200a
\ntax\u2009\u200a latencies,\u2009\u200a whose\u2009\u200a recoverability\u2009\u200a is\u2009\u200a uncertain,\u2009\u200a
\namounting\u2009\u200a to\u2009\u200a EUR\u2009\u200a 17.4\u2009\u200a million\u2009\u200a (recoverability\u2009\u200a not\u2009\u200a
\nlimited),\u2009\u200a and\u2009\u200a EUR\u2009\u200a 10.5\u2009\u200a million\u2009\u200a (to\u2009\u200a use\u2009\u200a before\u2009\u200a 2030)\u2009\u200a
\nrespectively\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024.
\nSocfinaf\u2009\u200a has\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a of\u2009\u200a EUR\u2009\u200a 219.0\u2009\u200a million\u2009\u200a
\n(mainly\u2009\u200ato\u2009\u200ause\u2009\u200abefore\u2009\u200a2040).
\nDue\u2009\u200ato\u2009\u200athe\u2009\u200ainstability\u2009\u200awhich\u2009\u200amay\u2009\u200aexist\u2009\u200ain\u2009\u200athese\u2009\u200acountries\u2009\u200a
\nwith\u2009\u200aregards\u2009\u200ato\u2009\u200athe\u2009\u200aevolution\u2009\u200aof\u2009\u200atax\u2009\u200alegislation\u2009\u200aor\u2009\u200aits\u2009\u200a
\napplication,\u2009\u200ano\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ahave\u2009\u200abeen\u2009\u200abooked\u2009\u200a
\nrelated\u2009\u200ato\u2009\u200athese\u2009\u200atax\u2009\u200alosses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nNote 14. Income tax expense
\n* Components of the tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200a(*) | \n37,722,511 | \n36,557,147 | \n\n\n\n\n\n\n\n
\n\n| Deferred\u2009\u200atax\u2009\u200aexpense\u2009\u200a/\u2009\u200a(income) | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a Withholding\u2009\u200atax\u2009\u200aon\u2009\u200adividends\u2009\u200ais\u2009\u200apresented\u2009\u200awithin\u2009\u200aincome\u2009\u200atax\u2009\u200aexpense.
\n* Components of the deferred tax (expense) / income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aDeferred\u2009\u200ataxes | \n382,364 | \n-102,571 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n-354,828 | \n1,553,831 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aIntangible\u2009\u200aassets | \n43,879 | \n484,856 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aFair\u2009\u200avalue\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproduce | \n1,886,214 | \n-2,143,595 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aForward\u2009\u200aexchange\u2009\u200acontracts | \n-29,412 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a3:\u2009\u200aFair\u2009\u200avaluation\u2009\u200aof\u2009\u200abuildings | \n-364 | \n-16,005 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aNew\u2009\u200atax\u2009\u200alatencies | \n2,843,286 | \n2,523,222 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies\u2009\u200arecognised | \n-4,691,904 | \n0 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aTangible\u2009\u200aassets | \n410,940 | \n539,398 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n-681,417 | \n25,932 | \n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a21:\u2009\u200aForeign\u2009\u200aexchange\u2009\u200adifferences | \n-751,573 | \n1,819,832 | \n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n-66,719 | \n286,364 | \n\n\n\n\n\n\n\n
\n\n| Others | \n4,862 | \n0 | \n\n\n\n\n\n\n\n
\n\n| Deferred tax expense / (income) as at 31 December | \n-1,004,672 | \n4,971,264 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n* Reconciliation between income statement and cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200apaid\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n-37,722,511 | \n-36,557,147 | \n
\n\n| Income\u2009\u200atax\u2009\u200a\u2013\u2009\u200amovement\u2009\u200afinancial\u2009\u200aposition | \n7,757,536 | \n1,401,592 | \n
\n\n| Income tax paid | \n-29,964,975 | \n-35,155,555 | \n
\n\n
\n
* Reconciliation of income tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n
\n\n| EUR | \n | \n | \n
\n\n| Profit before tax from continuing operations | \n113,817,135 | \n84,850,434 | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany | \n24.94% | \n24.94% | \n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200asubsidiaries | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \nfrom\u2009\u200a0%\u2009\u200ato\u2009\u200a33% | \n
\n\n| Income\u2009\u200atax\u2009\u200aat\u2009\u200anominal\u2009\u200atax\u2009\u200arates\u2009\u200aof\u2009\u200asubsidiaries | \n26,544,284 | \n18,981,308 | \n
\n\n| Definitively\u2009\u200ataxed\u2009\u200aincome | \n3,317,996 | \n2,843,271 | \n
\n\n| Use\u2009\u200aof\u2009\u200aunrecognised\u2009\u200acapital\u2009\u200aallowances | \n-544,530 | \n-192,116 | \n
\n\n| Specific\u2009\u200atax\u2009\u200aregimes\u2009\u200ain\u2009\u200aforeign\u2009\u200acountries | \n7,856,944 | \n7,215,176 | \n
\n\n| Non-taxable\u2009\u200aincome | \n-6,327,763 | \n-5,601,483 | \n
\n\n| Non-deductible\u2009\u200aexpenses | \n7,799,038 | \n6,629,405 | \n
\n\n| Use\u2009\u200aand\u2009\u200arecognition\u2009\u200aof\u2009\u200atax\u2009\u200alatencies | \n-7,061,820 | \n-1,410,695 | \n
\n\n| Unrecognised\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward | \n3,065,503 | \n8,294,995 | \n
\n\n| Other\u2009\u200atax\u2009\u200abenefits | \n-24,392 | \n-10,671 | \n
\n\n| Additional\u2009\u200atax\u2009\u200aassessment | \n3,287,343 | \n232,357 | \n
\n\n| Impact\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200atax\u2009\u200arate | \n-1,194,771 | \n4,552,406 | \n
\n\n| Other\u2009\u200aadjustments | \n7 | \n-5,542 | \n
\n\n| Tax expense as at 31 December | \n36,717,839 | \n41,528,411 | \n
\n\n
\n
\n
\n
\n
\n\n\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag495": {
"value": "\nNote 12. Deferred taxes
\n* Components of deferred tax assets and liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n-2,659,036 | \n-915,418 | \n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aLosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated | \n5,171,080 | \n238,349 | \n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies\u2009\u200a(*) | \n-6,931,640 | \n-6,474,314 | \n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200a(**) | \n-13,916,767 | \n-16,196,712 | \n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n2,757,288 | \n2,545,646 | \n\n
\n\n| IAS\u2009\u200a21:\u2009\u200aTranslation\u2009\u200adifferences | \n0 | \n-1,210,662 | \n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n946,458 | \n375,811 | \n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aFormation\u2009\u200aexpenses | \n-9,465 | \n0 | \n\n
\n\n| IAS\u2009\u200a38:\u2009\u200aResearch\u2009\u200acosts | \n316,988 | \n360,975 | \n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aFinancial\u2009\u200aassets\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome | \n0 | \n-47,377 | \n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases\u2009\u200a(**) | \n-31,609 | \n-44,883 | \n\n
\n\n| IAS\u2009\u200a41:\u2009\u200aBiological\u2009\u200aassets\u2009\u200a(**) | \n-919,292 | \n-480,896 | \n\n
\n\n| Others | \n-4,933 | \n-83 | \n\n
\n\n| Balance as at 31 December | \n-15,280,928 | \n-21,849,564 | \n\n
\n\n| Of which deferred tax assets | \n12,390,875 | \n2,735,633 | \n\n
\n\n| Of which deferred tax liabilities | \n-27,671,802 | \n-24,585,197 | \n\n
\n\n\n\n
\n\n
\n(*)\u2009\u200aMainly\u2009\u200alinked\u2009\u200ato\u2009\u200awithholding\u2009\u200atax\u2009\u200aon\u2009\u200adividends\u2009\u200afor\u2009\u200aEUR\u2009\u200a4.1\u2009\u200amillion.
\n(**)\u2009\u200aOf\u2009\u200awhich\u2009\u200aEUR\u2009\u200a-2.7\u2009\u200amillion\u2009\u200arelating\u2009\u200ato\u2009\u200ahyperinflation
\nG
\n\u2009\u200a(reevaluation\u2009\u200aof\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment,\u2009\u200abiological\u2009\u200aassets\u2009\u200aand\u2009\u200a
\nright\u2009\u200aof\u2009\u200ause\u2009\u200aassets).
\nThe\u2009\u200aabove\u2009\u200adeferred\u2009\u200ataxes\u2009\u200aare\u2009\u200apresented\u2009\u200aper\u2009\u200acategory\u2009\u200a
\nof\u2009\u200a deferred\u2009\u200a taxes\u2009\u200a resulting\u2009\u200a from\u2009\u200a consolidated\u2009\u200a
\nadjustments.\u2009\u200a They\u2009\u200a are\u2009\u200a calculated\u2009\u200a company\u2009\u200a per\u2009\u200a
\ncompany\u2009\u200aand\u2009\u200athe\u2009\u200anet\u2009\u200aposition\u2009\u200abetween\u2009\u200adeferred\u2009\u200atax\u2009\u200a
\nliabilities\u2009\u200aand\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ais\u2009\u200apresented.
\n
\n\n\n\nBased\u2009\u200a on\u2009\u200a the\u2009\u200a assessment\u2009\u200a performed,\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a
\nnot\u2009\u200aidentified\u2009\u200aany\u2009\u200amaterial\u2009\u200apotential\u2009\u200aexposure\u2009\u200ato\u2009\u200aPillar\u2009\u200a
\nTwo\u2009\u200aincome\u2009\u200ataxes\u2009\u200ain\u2009\u200arespect\u2009\u200aof\u2009\u200aprofits\u2009\u200aearned\u2009\u200aduring\u2009\u200a
\nthe\u2009\u200ayear\u2009\u200a(2023:\u2009\u200anot\u2009\u200aapplicable).
\n* Contingent tax assets and liabilities
\nSome\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200ahave\u2009\u200aaccumulated\u2009\u200atax\u2009\u200alosses\u2009\u200a
\nthat\u2009\u200a are\u2009\u200a or\u2009\u200a are\u2009\u200a not\u2009\u200a limited\u2009\u200a over\u2009\u200a time\u2009\u200a or\u2009\u200a capital\u2009\u200a
\nallowances\u2009\u200alimited\u2009\u200aor\u2009\u200anot\u2009\u200aover\u2009\u200atime.
\nBrabanta\u2009\u200a and\u2009\u200aAgripalma\u2009\u200a have\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a and\u2009\u200a
\ntax\u2009\u200a latencies,\u2009\u200a whose\u2009\u200a recoverability\u2009\u200a is\u2009\u200a uncertain,\u2009\u200a
\namounting\u2009\u200a to\u2009\u200a EUR\u2009\u200a 17.4\u2009\u200a million\u2009\u200a (recoverability\u2009\u200a not\u2009\u200a
\nlimited),\u2009\u200a and\u2009\u200a EUR\u2009\u200a 10.5\u2009\u200a million\u2009\u200a (to\u2009\u200a use\u2009\u200a before\u2009\u200a 2030)\u2009\u200a
\nrespectively\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024.
\nSocfinaf\u2009\u200a has\u2009\u200a unused\u2009\u200a tax\u2009\u200a losses\u2009\u200a of\u2009\u200a EUR\u2009\u200a 219.0\u2009\u200a million\u2009\u200a
\n(mainly\u2009\u200ato\u2009\u200ause\u2009\u200abefore\u2009\u200a2040).
\nDue\u2009\u200ato\u2009\u200athe\u2009\u200ainstability\u2009\u200awhich\u2009\u200amay\u2009\u200aexist\u2009\u200ain\u2009\u200athese\u2009\u200acountries\u2009\u200a
\nwith\u2009\u200aregards\u2009\u200ato\u2009\u200athe\u2009\u200aevolution\u2009\u200aof\u2009\u200atax\u2009\u200alegislation\u2009\u200aor\u2009\u200aits\u2009\u200a
\napplication,\u2009\u200ano\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ahave\u2009\u200abeen\u2009\u200abooked\u2009\u200a
\nrelated\u2009\u200ato\u2009\u200athese\u2009\u200atax\u2009\u200alosses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag471": {
"value": "\nNote 13. Current tax assets and liabilities
\n* Components of current tax assets
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Current tax assets as at 1 January | \n9,549,094 | \n12,438,610 | \n\n\n\n\n\n\n\n\n\n
\n\n| Tax\u2009\u200aincome | \n1,443,799 | \n1,133,981 | \n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200ataxes | \n10,086,112 | \n9,529,471 | \n\n\n\n\n\n\n\n\n\n
\n\n| Taxes\u2009\u200apaid\u2009\u200aor\u2009\u200arecovered | \n-944,164 | \n-263,201 | \n\n\n\n\n\n\n\n\n\n
\n\n| Transfer\u2009\u200a(*) | \n-13,654,242 | \n-12,782,933 | \n\n\n\n\n\n\n\n\n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n-299,780 | \n\n\n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-414,587 | \n-207,054 | \n\n\n\n\n\n\n\n\n\n
\n\n| Current tax assets as at 31 December | \n6,066,012 | \n9,549,094 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200amainly\u2009\u200ato\u2009\u200aoffset\u2009\u200aof\u2009\u200atax\u2009\u200aassets\u2009\u200aand\u2009\u200atax\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n* Components of current tax liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Current tax liabilities as at 1 January | \n28,701,137 | \n40,651,438 | \n\n\n\n\n\n\n\n
\n\n| Tax\u2009\u200aexpense | \n34,918,600 | \n31,897,496 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200ataxes\u2009\u200a(*) | \n43,162,648 | \n38,366,780 | \n\n\n\n\n\n\n\n
\n\n| Taxes\u2009\u200apaid\u2009\u200aor\u2009\u200arecovered\u2009\u200a(**) | \n-56,890,316 | \n-58,507,765 | \n\n\n\n\n\n\n\n
\n\n| Transfer\u2009\u200a(***) | \n-14,178,878 | \n-13,881,093 | \n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-4,727,516 | \n-9,825,719 | \n\n\n\n\n\n\n\n
\n\n| Current tax liabilities as at 31 December | \n30,985,675 | \n28,701,137 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a Other\u2009\u200ataxes\u2009\u200aare\u2009\u200acomposed\u2009\u200aof\u2009\u200ataxes\u2009\u200anot\u2009\u200aincluded\u2009\u200ain\u2009\u200ageneral\u2009\u200atax\u2009\u200aexpenses:\u2009\u200aVAT,\u2009\u200awithholding\u2009\u200atax,\u2009\u200acustom\u2009\u200atax,...
\n(**)\u2009\u200a This\u2009\u200aincludes\u2009\u200aincome\u2009\u200ataxes\u2009\u200aand\u2009\u200aalso\u2009\u200aother\u2009\u200ataxes.
\n(***)\u2009\u200aCorresponds\u2009\u200amainly\u2009\u200ato\u2009\u200aoffset\u2009\u200aof\u2009\u200atax\u2009\u200aassets\u2009\u200aand\u2009\u200atax\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag334": {
"value": "\nNote 15. Inventories
\n* Carrying value of inventories by category
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Raw\u2009\u200amaterials | \n33,419,082 | \n24,638,464 | \n\n\n\n\n\n\n\n
\n\n| Consumables | \n17,675,787 | \n16,850,225 | \n\n\n\n\n\n\n\n
\n\n| Spare parts | \n34,182,829 | \n30,663,090 | \n\n\n\n\n\n\n\n
\n\n| Production\u2009\u200ain\u2009\u200aprogress | \n725,886 | \n858,179 | \n\n\n\n\n\n\n\n
\n\n| Finished\u2009\u200aproducts | \n19,283,456 | \n17,728,911 | \n\n\n\n\n\n\n\n
\n\n| Down-payments\u2009\u200aand\u2009\u200aorders\u2009\u200ain\u2009\u200aprogress | \n3,226,579 | \n2,945,178 | \n\n\n\n\n\n\n\n
\n\n| Gross amount (before impairment) as at 31 December | \n108,513,619 | \n93,684,047 | \n\n\n\n\n\n\n\n
\n\n| Inventory\u2009\u200awrite-downs | \n-6,459,851 | \n-4,947,343 | \n\n\n\n\n\n\n\n
\n\n| Net amount as at 31 December | \n102,053,768 | \n88,736,704 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n* Reconciliation of inventories
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Situation as at 1 January | \n93,684,047 | \n111,161,829 | \n\n\n\n\n\n\n\n
\n\n| Change\u2009\u200ain\u2009\u200ainventory | \n11,553,053 | \n5,770,503 | \n\n\n\n\n\n\n\n
\n\n| Fair\u2009\u200avalue\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts | \n6,985,822 | \n-9,522,251 | \n\n\n\n\n\n\n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n-956,711 | \n\n\n\n\n\n\n\n
\n\n| Hyperinflation | \n225,880 | \n0 | \n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-3,935,183 | \n-12,769,323 | \n\n\n\n\n\n\n\n
\n\n| Gross amount (before impairment) as at 31 December | \n108,513,619 | \n93,684,047 | \n\n\n\n\n\n\n\n
\n\n| Inventory\u2009\u200awrite-downs | \n-6,459,851 | \n-4,947,343 | \n\n\n\n\n\n\n\n
\n\n| Net amount as at 31 December | \n102,053,768 | \n88,736,704 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n* Quantity of inventory by category
\n\n
\n\n\n| 31/12/2023 | \nRaw materialsG | \nProduction-in- | \nFinished goodsG | \n\n\n\n\n\n\n\n
\n\n | \n | \nprogressG | \n | \n\n\n\n\n\n\n\n
\n\n| Crude\u2009\u200aPalm\u2009\u200aOil\u2009\u200a/\u2009\u200aPalm\u2009\u200aKernel\u2009\u200aOil\u2009\u200a(tons) | \n0 | \n0 | \n10,843 | \n\n\n\n\n\n\n\n
\n\n| Rubber\u2009\u200a(tons) | \n33,065 | \n0 | \n9,799 | \n\n\n\n\n\n\n\n
\n\n| Others\u2009\u200a(units) | \n0 | \n0 | \n2,386,647 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| 31/12/2024 | \nRaw materialsG | \nProduction-in- | \nFinished goodsG | \n\n\n\n\n\n\n\n
\n\n | \n | \nprogressG | \n | \n\n\n\n\n\n\n\n
\n\n| Crude\u2009\u200aPalm\u2009\u200aOil\u2009\u200a/\u2009\u200aPalm\u2009\u200aKernel\u2009\u200aOil\u2009\u200a(tons) | \n0 | \n0 | \n6,439 | \n\n\n\n\n\n\n\n
\n\n| Rubber\u2009\u200a(tons) | \n30,503 | \n0 | \n11,347 | \n\n\n\n\n\n\n\n
\n\n| Others\u2009\u200a(units) | \n0 | \n0 | \n8,259,150 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag333": {
"value": "\nNote 16. Trade receivables (current assets)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n28,750,979 | \n22,784,333 | \n\n\n\n\n\n\n\n
\n\n| Advances\u2009\u200aand\u2009\u200aprepayments | \n3,516,525 | \n4,451,502 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n32,267,504 | \n27,235,835 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
The\u2009\u200aaccounting\u2009\u200aand\u2009\u200arisk\u2009\u200amanagement\u2009\u200apolicies\u2009\u200arelated\u2009\u200ato\u2009\u200areceivables\u2009\u200aare\u2009\u200adetailed\u2009\u200ain\u2009\u200aNotes\u2009\u200a1\u2009\u200aand\u2009\u200a33.
\nThe\u2009\u200aGroup\u2009\u200aperformed\u2009\u200aECL\u2009\u200aanalysis\u2009\u200aon\u2009\u200atrade\u2009\u200areceivables\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.\u2009\u200aFollowing\u2009\u200athis\u2009\u200aanalysis,\u2009\u200athe\u2009\u200aGroup\u2009\u200adid\u2009\u200a
\nnot\u2009\u200aidentify\u2009\u200aany\u2009\u200amaterial\u2009\u200aimpairment\u2009\u200ato\u2009\u200abook.
\nNote 17. Other receivables (current assets)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Social\u2009\u200asecurity | \n1,132,601 | \n1,247,379 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(*) | \n14,141,323 | \n21,252,251 | \n\n\n\n\n\n\n\n
\n\n| Accrued\u2009\u200acharges | \n454,580 | \n631,589 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n15,728,504 | \n23,131,219 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a Other\u2009\u200a receivables\u2009\u200a include\u2009\u200a receivables\u2009\u200a linked\u2009\u200a to\u2009\u200a non-operational\u2009\u200a activities\u2009\u200a and\u2009\u200a a\u2009\u200a receivable\u2009\u200a of\u2009\u200a EUR\u2009\u200a 8.5\u2009\u200a million\u2009\u200a
\n(EUR\u2009\u200a15.9\u2009\u200amillion\u2009\u200ain\u2009\u200a2023)\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200acash\u2009\u200apooling\u2009\u200aat\u2009\u200athe\u2009\u200alevel\u2009\u200aof\u2009\u200aSocfinaf\u2009\u200aand\u2009\u200aits\u2009\u200asubsidiaries\u2009\u200awith\u2009\u200arelated\u2009\u200aparties\u2009\u200a
\noutside\u2009\u200athe\u2009\u200aconsolidation\u2009\u200ascope.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag332": {
"value": "\nNote 18. Cash and cash equivalents
\n* Reconciliation with the amounts in the financial statements
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Current account | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
* Reconciliation with the cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Current account | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n\n\n
\n\n| Bank\u2009\u200aoverdrafts\u2009\u200a(*) | \n-5,026,090 | \n-3,470,366 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n35,438,519 | \n36,271,288 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a See\u2009\u200aalso\u2009\u200aNote\u2009\u200a22.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag329": {
"value": "\n
\n
\n\nNote 19. Share capital and share premium
\nIssued\u2009\u200aand\u2009\u200afully\u2009\u200apaid\u2009\u200acapital\u2009\u200aamounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a35.7\u2009\u200amillion\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024\u2009\u200a(stable\u2009\u200acompared\u2009\u200ato\u2009\u200a2023).\u2009\u200a
\nThere\u2009\u200ais\u2009\u200aa\u2009\u200ashare\u2009\u200apremium\u2009\u200aof\u2009\u200aEUR\u2009\u200a87.5\u2009\u200amillion\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200asubscribed\u2009\u200acapital.
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200ashare\u2009\u200acapital\u2009\u200ais\u2009\u200arepresented\u2009\u200aby\u2009\u200a17,836,650\u2009\u200ashares\u2009\u200awith\u2009\u200ano\u2009\u200adesignation\u2009\u200aof\u2009\u200apar\u2009\u200avalue.
\n\n
\n\n\n | \nOrdinary shares | \n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n
\n\n| Number of shares | \n17,836,650 | \n17,836,650 | \n\n\n\n\n\n\n\n
\n\n| Number\u2009\u200aof\u2009\u200asubscribed\u2009\u200ashares\u2009\u200awithout\u2009\u200adesignation\u2009\u200aof\u2009\u200apar\u2009\u200avalue | \n17,836,650 | \n17,836,650 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\nNote 20. Legal reserves
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a Luxembourg\u2009\u200a commercial\u2009\u200a law,\u2009\u200a
\nthe\u2009\u200a Company\u2009\u200a is\u2009\u200a required\u2009\u200a to\u2009\u200a allocate\u2009\u200a a\u2009\u200a minimum\u2009\u200a of\u2009\u200a
\n5%\u2009\u200aof\u2009\u200aits\u2009\u200anet\u2009\u200aprofit\u2009\u200afor\u2009\u200aeach\u2009\u200afinancial\u2009\u200ayear\u2009\u200ato\u2009\u200aa\u2009\u200alegal\u2009\u200a
\nreserve.\u2009\u200a This\u2009\u200a requirement\u2009\u200a ceases\u2009\u200a to\u2009\u200a be\u2009\u200a necessary\u2009\u200a
\nonce\u2009\u200athe\u2009\u200abalance\u2009\u200aon\u2009\u200athe\u2009\u200alegal\u2009\u200areserve\u2009\u200areaches\u2009\u200a10%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200asubscribed\u2009\u200ashare\u2009\u200acapital.\u2009\u200aThe\u2009\u200alegal\u2009\u200areserve\u2009\u200ais\u2009\u200anot\u2009\u200a
\navailable\u2009\u200afor\u2009\u200adistribution\u2009\u200ato\u2009\u200athe\u2009\u200ashareholders.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag331": {
"value": "\nNote 19. Share capital and share premium
\nIssued\u2009\u200aand\u2009\u200afully\u2009\u200apaid\u2009\u200acapital\u2009\u200aamounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a35.7\u2009\u200amillion\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024\u2009\u200a(stable\u2009\u200acompared\u2009\u200ato\u2009\u200a2023).\u2009\u200a
\nThere\u2009\u200ais\u2009\u200aa\u2009\u200ashare\u2009\u200apremium\u2009\u200aof\u2009\u200aEUR\u2009\u200a87.5\u2009\u200amillion\u2009\u200aadded\u2009\u200ato\u2009\u200athe\u2009\u200asubscribed\u2009\u200acapital.
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200ashare\u2009\u200acapital\u2009\u200ais\u2009\u200arepresented\u2009\u200aby\u2009\u200a17,836,650\u2009\u200ashares\u2009\u200awith\u2009\u200ano\u2009\u200adesignation\u2009\u200aof\u2009\u200apar\u2009\u200avalue.
\n\n
\n\n\n | \nOrdinary shares | \n\n\n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n
\n\n| Number of shares | \n17,836,650 | \n17,836,650 | \n\n\n\n\n\n\n\n
\n\n| Number\u2009\u200aof\u2009\u200asubscribed\u2009\u200ashares\u2009\u200awithout\u2009\u200adesignation\u2009\u200aof\u2009\u200apar\u2009\u200avalue | \n17,836,650 | \n17,836,650 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag330": {
"value": "\nNote 20. Legal reserves
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a Luxembourg\u2009\u200a commercial\u2009\u200a law,\u2009\u200a
\nthe\u2009\u200a Company\u2009\u200a is\u2009\u200a required\u2009\u200a to\u2009\u200a allocate\u2009\u200a a\u2009\u200a minimum\u2009\u200a of\u2009\u200a
\n5%\u2009\u200aof\u2009\u200aits\u2009\u200anet\u2009\u200aprofit\u2009\u200afor\u2009\u200aeach\u2009\u200afinancial\u2009\u200ayear\u2009\u200ato\u2009\u200aa\u2009\u200alegal\u2009\u200a
\nreserve.\u2009\u200a This\u2009\u200a requirement\u2009\u200a ceases\u2009\u200a to\u2009\u200a be\u2009\u200a necessary\u2009\u200a
\nonce\u2009\u200athe\u2009\u200abalance\u2009\u200aon\u2009\u200athe\u2009\u200alegal\u2009\u200areserve\u2009\u200areaches\u2009\u200a10%\u2009\u200aof\u2009\u200a
\nthe\u2009\u200asubscribed\u2009\u200ashare\u2009\u200acapital.\u2009\u200aThe\u2009\u200alegal\u2009\u200areserve\u2009\u200ais\u2009\u200anot\u2009\u200a
\navailable\u2009\u200afor\u2009\u200adistribution\u2009\u200ato\u2009\u200athe\u2009\u200ashareholders.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag326": {
"value": "\nNote 21. Pension obligations
\n* Defined benefit pension plan and post-employment benefits
\nBesides\u2009\u200athe\u2009\u200alegislation\u2009\u200aon\u2009\u200asocial\u2009\u200asecurity\u2009\u200aapplicable\u2009\u200alocally,\u2009\u200amost\u2009\u200a
\nof\u2009\u200athe\u2009\u200aemployees\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200aAfrica\u2009\u200abenefit\u2009\u200afrom\u2009\u200aa\u2009\u200adefined\u2009\u200a
\nbenefit\u2009\u200apension\u2009\u200aplan.\u2009\u200aThe\u2009\u200asubsidiaries\u2009\u200apay\u2009\u200abenefits\u2009\u200ain\u2009\u200athe\u2009\u200aevent\u2009\u200aof\u2009\u200a
\nretirement\u2009\u200aand\u2009\u200adepending\u2009\u200aon\u2009\u200acountries\u2009\u200ain\u2009\u200acase\u2009\u200aof\u2009\u200adismissal.\u2009\u200aThe\u2009\u200a
\nbenefits\u2009\u200a paid\u2009\u200a are\u2009\u200a calculated\u2009\u200a as\u2009\u200a a\u2009\u200a percentage\u2009\u200a of\u2009\u200a salary\u2009\u200a and\u2009\u200a are\u2009\u200a
\nbased\u2009\u200aon\u2009\u200athe\u2009\u200anumber\u2009\u200aof\u2009\u200ayears\u2009\u200aof\u2009\u200aservice.\u2009\u200aThe\u2009\u200aplans\u2009\u200aare\u2009\u200agoverned\u2009\u200a
\nby\u2009\u200a the\u2009\u200a local\u2009\u200a collective\u2009\u200a agreements\u2009\u200a in\u2009\u200a force\u2009\u200a in\u2009\u200a each\u2009\u200a country.\u2009\u200a
\nThe\u2009\u200abenefits\u2009\u200apayable\u2009\u200ato\u2009\u200athe\u2009\u200astaff\u2009\u200aof\u2009\u200athe\u2009\u200aCameroonian\u2009\u200asubsidiary\u2009\u200a
\nSocapalm\u2009\u200aare\u2009\u200afinanced\u2009\u200aby\u2009\u200aassets\u2009\u200athat\u2009\u200ainclude\u2009\u200ainsurance\u2009\u200acontracts\u2009\u200a
\nwhose\u2009\u200aprice\u2009\u200ais\u2009\u200anot\u2009\u200aquoted\u2009\u200aon\u2009\u200aactive\u2009\u200amarkets.
\n\n
\n\n\n | \n | \n | \n2024 | \n | \n | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n | \n | \nFair value of | \n | \n | \nFair value of | \n | \n\n\n\n\n\n\n\n
\n\n | \nPresent value | \nthe defined | \nNet amount | \nPresent value | \nthe defined | \nNet amount | \n\n\n\n\n\n\n\n
\n\n | \nof obligations | \nbenefit plans | \nrecognised | \nof obligations | \nbenefit plans | \nrecognised | \n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \n | \n | \nassets | \n | \n\n\n\n\n\n\n\n
\n\n| Assets and liabilities recognised in the | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| statement of financial position | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Present\u2009\u200avalue\u2009\u200aof\u2009\u200aobligations | \n14,499,786 | \n-1,333,054 | \n13,166,732 | \n13,932,928 | \n-1,431,667 | \n12,501,261 | \n\n\n\n\n\n\n\n
\n\n| Net amount recognised in the statement of | \n14,499,786 | \n-1,333,054 | \n13,166,732 | \n13,932,928 | \n-1,431,667 | \n12,501,261 | \n\n\n\n\n\n\n\n
\n\n| financial position for defined benefit plans | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Components of net charge | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Current service costs | \n812,117 | \n0 | \n812,117 | \n716,745 | \n0 | \n716,745 | \n\n\n\n\n\n\n\n
\n\n| Financial\u2009\u200acosts | \n1,056,642 | \n23,824 | \n1,080,466 | \n1,047,943 | \n23,504 | \n1,071,447 | \n\n\n\n\n\n\n\n
\n\n| Interest\u2009\u200aincome\u2009\u200aon\u2009\u200aplan\u2009\u200aassets | \n0 | \n-229,001 | \n-229,001 | \n0 | \n-170,158 | \n-170,158 | \n\n\n\n\n\n\n\n
\n\n| Early\u2009\u200aretirement,\u2009\u200areductions,\u2009\u200aliquidations | \n0 | \n0 | \n0 | \n-5,875 | \n0 | \n-5,875 | \n\n\n\n\n\n\n\n
\n\n| Past service costs | \n0 | \n0 | \n0 | \n300,283 | \n0 | \n300,283 | \n\n\n\n\n\n\n\n
\n\n| Defined benefit plan costs | \n1,868,759 | \n-205,177 | \n1,663,582 | \n2,059,096 | \n-146,654 | \n1,912,442 | \n\n\n\n\n\n\n\n
\n\n| Movements in liabilities / net assets recognised | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| in the statement of financial position | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| As at 1 January | \n13,932,928 | \n-1,431,667 | \n12,501,261 | \n13,689,168 | \n-1,322,634 | \n12,366,534 | \n\n\n\n\n\n\n\n
\n\n| Costs as per income statement | \n1,868,759 | \n-205,177 | \n1,663,582 | \n2,059,096 | \n-146,654 | \n1,912,442 | \n\n\n\n\n\n\n\n
\n\n| Contributions\u2009\u200aby\u2009\u200aemployer | \n-934,503 | \n-680,676 | \n-1,615,179 | \n-699,064 | \n-671,544 | \n-1,370,608 | \n\n\n\n\n\n\n\n
\n\n| Costs\u2009\u200aof\u2009\u200aservices\u2009\u200arendered | \n-211,986 | \n211,986 | \n0 | \n-179,306 | \n179,306 | \n0 | \n\n\n\n\n\n\n\n
\n\n| Actuarial\u2009\u200agains\u2009\u200aand\u2009\u200alosses\u2009\u200aof\u2009\u200athe\u2009\u200ayear\u2009\u200arecognised\u2009\u200ain\u2009\u200a | \n481,640 | \n149,111 | \n630,751 | \n1,387,967 | \n80,332 | \n1,468,299 | \n\n\n\n\n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Reclassification\u2009\u200aof\u2009\u200anet\u2009\u200aasset | \n0 | \n623,370 | \n623,370 | \n0 | \n449,526 | \n449,526 | \n\n\n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-637,052 | \n0 | \n-637,052 | \n-2,324,932 | \n0 | \n-2,324,932 | \n\n\n\n\n\n\n\n
\n\n| As at 31 December | \n14,499,787 | \n-1,333,054 | \n13,166,733 | \n13,932,928 | \n-1,431,667 | \n12,501,261 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nProvisions\u2009\u200aare\u2009\u200abased\u2009\u200aon\u2009\u200aactuarial\u2009\u200avaluation\u2009\u200areports\u2009\u200aprepared\u2009\u200ain\u2009\u200aJanuary\u2009\u200a2025.
\n
\n\n\n\n\n\n\n\n\n\n* Actuarial gains and losses recognised in other comprehensive income
\n\n
\n\n\n | \n | \n | \n2024 | \n | \n | \n2023 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFair value of | \n | \n | \nFair value of | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \nPresent value | \nthe defined | \nNet amount | \nPresent value | \nthe defined | \nNet amount | \n\n\n\n\n\n\n\n
\n\n | \nof obligations | \nbenefit plans | \nrecognised | \nof obligations | \nbenefit plans | \nrecognised | \n\n\n\n\n\n\n\n
\n\n | \n | \nassets | \n | \n | \nassets | \n | \n\n\n\n\n\n\n\n
\n\n| Adjustments\u2009\u200aof\u2009\u200aliabilities\u2009\u200arelated\u2009\u200ato\u2009\u200aexperience | \n-1,402,613 | \n0 | \n-1,402,613 | \n-912,093 | \n0 | \n-912,093 | \n\n\n\n\n\n\n\n
\n\n| Changes\u2009\u200ain\u2009\u200afinancial\u2009\u200aassumptions\u2009\u200arelated\u2009\u200ato\u2009\u200a | \n422,885 | \n0 | \n422,885 | \n171,518 | \n0 | \n171,518 | \n\n\n\n\n\n\n\n
\n\n| recognised\u2009\u200aliabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Changes\u2009\u200ain\u2009\u200ademographic\u2009\u200aassumptions\u2009\u200arelated\u2009\u200ato\u2009\u200a | \n498,087 | \n0 | \n498,087 | \n-647,390 | \n0 | \n-647,390 | \n\n\n\n\n\n\n\n
\n\n| recognised\u2009\u200aliabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Return\u2009\u200aon\u2009\u200aassets\u2009\u200ain\u2009\u200athe\u2009\u200aplan\u2009\u200aexcl.\u2009\u200ainterest\u2009\u200a | \n0 | \n-149,111 | \n-149,111 | \n0 | \n-80,332 | \n-80,332 | \n\n\n\n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Actuarial gains and losses recognised during | \n-481,641 | \n-149,111 | \n-630,752 | \n-1,387,965 | \n-80,332 | \n-1,468,297 | \n\n\n\n\n\n\n\n
\n\n| the period in other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
* Actuarial valuation assumptions
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| AFRICA | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Average\u2009\u200adiscount\u2009\u200arate | \nfrom\u2009\u200a4.71%\u2009\u200ato\u2009\u200a20.16% | \nfrom\u2009\u200a5.42%\u2009\u200ato\u2009\u200a17.11% | \n\n\n\n\n\n\n\n
\n\n| Expected\u2009\u200along-term\u2009\u200areturns\u2009\u200aof\u2009\u200aplan\u2009\u200aassets | \n315,821 | \n229,001 | \n\n\n\n\n\n\n\n
\n\n| Future\u2009\u200asalary\u2009\u200aincreases | \nfrom\u2009\u200a1.74%\u2009\u200ato\u2009\u200a10.80% | \nfrom\u2009\u200a1.74%\u2009\u200ato\u2009\u200a10.70% | \n\n\n\n\n\n\n\n
\n\n| Average\u2009\u200aremaining\u2009\u200aactive\u2009\u200alife\u2009\u200aof\u2009\u200aemployees\u2009\u200a(in\u2009\u200ayears) | \n18.33 | \n19.06 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
* Sensitivity analysis of the present value of defined benefit obligations
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Actuarial value of the obligation | \n | \n | \n\n\n\n\n\n\n\n
\n\n| -\u2009\u200aPension\u2009\u200aplan | \n14,499,786 | \n13,932,928 | \n\n\n\n\n\n\n\n
\n\n| -\u2009\u200aFair\u2009\u200avalue\u2009\u200aof\u2009\u200aplan\u2009\u200aassets | \n-1,333,054 | \n-1,431,667 | \n\n\n\n\n\n\n\n
\n\n| Total as at 31 December | \n13,166,732 | \n12,501,261 | \n\n\n\n\n\n\n\n
\n\n| Actuarial rate (on pension plan) | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Increase\u2009\u200aof\u2009\u200a0.5% | \n14,083,715 | \n13,515,787 | \n\n\n\n\n\n\n\n
\n\n| Decrease\u2009\u200aof\u2009\u200a0.5% | \n14,941,729 | \n14,375,266 | \n\n\n\n\n\n\n\n
\n\n| Expected future salary increases (on pension plan) | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Increase\u2009\u200aof\u2009\u200a0.5% | \n14,916,305 | \n14,360,688 | \n\n\n\n\n\n\n\n
\n\n| Decrease\u2009\u200aof\u2009\u200a0.5% | \n14,104,320 | \n13,526,805 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nThe\u2009\u200asensitivity\u2009\u200a analysis\u2009\u200a is\u2009\u200abased\u2009\u200aon\u2009\u200a the\u2009\u200a same\u2009\u200aactuarial\u2009\u200amethod\u2009\u200aused\u2009\u200a to\u2009\u200ameasure\u2009\u200athe\u2009\u200aobligations\u2009\u200aof\u2009\u200a the\u2009\u200adefined\u2009\u200abenefit\u2009\u200aplans.\u2009\u200aThe\u2009\u200a
\nmortality\u2009\u200arate\u2009\u200awhich\u2009\u200acan\u2009\u200abe\u2009\u200aimpacted\u2009\u200aby\u2009\u200athe\u2009\u200aeffect\u2009\u200aof\u2009\u200athe\u2009\u200aclimate\u2009\u200achange\u2009\u200ais\u2009\u200aincluded\u2009\u200ain\u2009\u200athis\u2009\u200asensitivity\u2009\u200aanalysis.
\n
\n\n\n\n\n\n\n\n\n\n* Impact of the defined benefit pension plan on future cash flows
\n\n
\n\n\n | \n2025 | \n2024 | \n\n\n\n\n\n\n\n
\n\n| Estimated\u2009\u200acontributions\u2009\u200afor\u2009\u200athe\u2009\u200anext\u2009\u200afinancial\u2009\u200ayear\u2009\u200a(in\u2009\u200aeuros) | \n2,831,681 | \n1,812,594 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| Weighted\u2009\u200aaverage\u2009\u200aduration\u2009\u200aof\u2009\u200adefined\u2009\u200abenefit\u2009\u200aplan\u2009\u200aobligations\u2009\u200a(in\u2009\u200ayears) | \n5.5 | \n6.1 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
* Pension scheme with defined benefit obligations
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Accounted\u2009\u200aexpense\u2009\u200afor\u2009\u200athe\u2009\u200adefined\u2009\u200acontribution\u2009\u200apension\u2009\u200aplan\u2009\u200a | \n2,637,484 | \n2,621,986 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\nNote 25. Staff costs and average number of staff
\n\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Staff costs | \n | \n | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Remuneration | \n70,201,602 | \n69,702,788 | \n\n
\n\n| Social\u2009\u200asecurity\u2009\u200aand\u2009\u200apension\u2009\u200aexpenses | \n8,365,554 | \n9,207,095 | \n\n
\n\n| TOTAL | \n78,567,156 | \n78,909,883 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Average number of employees | \n | \n | \n\n
\n\n| Directors | \n121 | \n118 | \n\n
\n\n| Employees | \n5,824 | \n5,126 | \n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n18,879 | \n18,696 | \n\n
\n\n| TOTAL | \n24,824 | \n23,940 | \n\n
\n\n\n\n
\n\n
\n\nNote 22. Financial debts
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \n< 1 year | \n> 1 year | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n13,137,581 | \n17,357,744 | \n30,495,325 | \n\n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,778,042 | \n24,950,880 | \n27,728,922 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans\u2009\u200a(*) | \n47,495,679 | \n85,420,573 | \n132,916,252 | \n\n\n\n\n\n\n\n
\n\n| Bank\u2009\u200aoverdrafts\u2009\u200a(**) | \n3,470,366 | \n0 | \n3,470,366 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n66,881,668 | \n127,729,197 | \n194,610,865 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \n< 1 year | \n> 1 year | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n4,957,772 | \n8,354,164 | \n13,311,936 | \n\n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n3,274,791 | \n26,184,654 | \n29,459,445 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans\u2009\u200a(*) | \n50,122,589 | \n30,000,000 | \n80,122,589 | \n\n\n\n\n\n\n\n
\n\n| Bank\u2009\u200aoverdrafts\u2009\u200a(**) | \n5,026,090 | \n0 | \n5,026,090 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n63,381,242 | \n64,538,818 | \n127,920,060 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a This\u2009\u200abalance\u2009\u200aincludes\u2009\u200aan\u2009\u200aamount\u2009\u200aof\u2009\u200aEUR\u2009\u200a70.0\u2009\u200amillion\u2009\u200apayable\u2009\u200ato\u2009\u200aSocfin\u2009\u200aand\u2009\u200ashareholders\u2009\u200aby\u2009\u200aSocfinaf\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a120.0\u2009\u200amillion).\u2009\u200a
\nSee note 30.
\n(**)\u2009\u200aSee\u2009\u200aalso\u2009\u200aNote\u2009\u200a18.
\nMost\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aborrowings\u2009\u200aare\u2009\u200adenominated\u2009\u200ain\u2009\u200aEuros\u2009\u200aor\u2009\u200aCFA\u2009\u200afrancs\u2009\u200a(whose\u2009\u200aparity\u2009\u200ais\u2009\u200alinked\u2009\u200ato\u2009\u200athe\u2009\u200aEuro).\u2009\u200a
\nThe\u2009\u200afixed\u2009\u200ainterest\u2009\u200arates\u2009\u200afrom\u2009\u200afinancial\u2009\u200ainstitutions\u2009\u200aand\u2009\u200awhich\u2009\u200aare\u2009\u200apegged\u2009\u200ato\u2009\u200athe\u2009\u200aEuro\u2009\u200avary\u2009\u200abetween\u2009\u200a5.70%\u2009\u200aand\u2009\u200a
\n7.09%.
\nAs\u2009\u200aexplained\u2009\u200ain\u2009\u200aNote\u2009\u200a33,\u2009\u200ainterest\u2009\u200arate\u2009\u200amanagement\u2009\u200ais\u2009\u200athe\u2009\u200asubject\u2009\u200aof\u2009\u200aongoing\u2009\u200amanagement\u2009\u200aattention.
\nIn\u2009\u200acompliance\u2009\u200awith\u2009\u200aits\u2009\u200acovenants\u2009\u200atowards\u2009\u200aSocfin,\u2009\u200aSocfinaf\u2009\u200ashould\u2009\u200aavoid\u2009\u200ato\u2009\u200abe\u2009\u200asubject\u2009\u200ato\u2009\u200abankruptcy,\u2009\u200aliquidation,\u2009\u200a
\nor\u2009\u200aany\u2009\u200aLuxembourg-based\u2009\u200aand\u2009\u200aforeign\u2009\u200alaw\u2009\u200aproceedings,\u2009\u200aaffecting\u2009\u200athe\u2009\u200arights\u2009\u200aof\u2009\u200acreditors\u2009\u200agenerally.\u2009\u200aSocfinaf\u2009\u200aalso\u2009\u200a
\nengages\u2009\u200ato\u2009\u200apay\u2009\u200aall\u2009\u200aamounts\u2009\u200atowards\u2009\u200aSocfin\u2009\u200aon\u2009\u200adue\u2009\u200adate.\u2009\u200aIn\u2009\u200acase\u2009\u200aof\u2009\u200adefault,\u2009\u200athe\u2009\u200aoverall\u2009\u200aoutstanding\u2009\u200aamount\u2009\u200a(EUR\u2009\u200a
\n30,000,000\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024)\u2009\u200awould\u2009\u200abe\u2009\u200aimmediately\u2009\u200adue\u2009\u200aand\u2009\u200apayable.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n* Long-term debt analysis by interest rate
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \nFixed Rate | \nRate | \nFloating rate | \nRate | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans held by financial institutions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n175,639 | \n5.50% | \n0 | \n- | \n175,639 | \n\n\n\n\n\n\n\n
\n\n| Nigeria | \n7,240,279 | \n5.00%\u2009\u200ato\u2009\u200a10.00% | \n0 | \n- | \n7,240,279 | \n\n\n\n\n\n\n\n
\n\n| Cameroon | \n8,316,825 | \n5.70%\u2009\u200ato\u2009\u200a7.09% | \n0 | \n- | \n8,316,825 | \n\n\n\n\n\n\n\n
\n\n| Ghana | \n1,625,000 | \n4.00% | \n0 | \n- | \n1,625,000 | \n\n\n\n\n\n\n\n
\n\n | \n17,357,743 | \n | \n0 | \n | \n17,357,743 | \n\n\n\n\n\n\n\n
\n\n| Other loans | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Europe | \n80,000,000 | \n6.00%\u2009\u200ato\u2009\u200a6.25% | \n0 | \n- | \n80,000,000 | \n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n5,420,573 | \n0%\u2009\u200ato\u2009\u200a3.00% | \n0 | \n- | \n5,420,573 | \n\n\n\n\n\n\n\n
\n\n | \n85,420,573 | \n | \n0 | \n | \n85,420,573 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n102,778,316 | \n | \n0 | \n | \n102,778,316 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| EUR | \nFixed Rate | \nRate | \nFloating rate | \nRate | \nTOTAL | \n\n\n\n\n\n\n
\n\n| Loans held by financial institutions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Nigeria | \n3,804,741 | \n5.00% | \n0 | \n- | \n3,804,741 | \n\n\n\n\n\n\n
\n\n| Cameroon | \n4,549,422 | \n5.70%\u2009\u200ato\u2009\u200a7.09% | \n0 | \n- | \n4,549,422 | \n\n\n\n\n\n\n
\n\n | \n8,354,163 | \n | \n0 | \n | \n8,354,163 | \n\n\n\n\n\n\n
\n\n| Other loans | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Europe | \n30,000,000 | \n6.25% | \n0 | \n- | \n30,000,000 | \n\n\n\n\n\n\n
\n\n | \n30,000,000 | \n | \n0 | \n | \n30,000,000 | \n\n\n\n\n\n\n
\n\n| TOTAL | \n38,354,163 | \n | \n0 | \n | \n38,354,163 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n* Long-term debt analysis by currency
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n | \nEUR | \nC FA | \nNGN | \nSTN | \nUSD | \nGHS | \nCDF | \nTOTAL EUR | \n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial | \n1,625,000 | \n8,492,464 | \n7,240,279 | \n0 | \n0 | \n0 | \n0 | \n17,357,743 | \n\n\n\n\n\n\n
\n\n| insitutions | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n80,000,000 | \n0 | \n0 | \n0 | \n5,420,573 | \n0 | \n0 | \n85,420,573 | \n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n0 | \n20,289,243 | \n3,236,272 | \n112,602 | \n1,260,191 | \n25,509 | \n27,063 | \n24,950,880 | \n\n\n\n\n\n\n
\n\n| TOTAL | \n81,625,000 | \n28,781,707 | \n10,476,551 | \n112,602 | \n6,680,764 | \n25,509 | \n27,063 | \n127,729,196 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nEUR | \nC FA | \nNGN | \nSTN | \nUSD | \nGHS | \nCDF | \nTOTAL EUR | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial | \n0 | \n4,549,422 | \n3,804,741 | \n0 | \n0 | \n0 | \n0 | \n8,354,163 | \n\n\n\n\n\n
\n\n| insitutions | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n30,000,000 | \n0 | \n0 | \n0 | \n0 | \n0 | \n0 | \n30,000,000 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n0 | \n21,455,410 | \n2,377,968 | \n101,977 | \n2,201,431 | \n21,772 | \n26,096 | \n26,184,654 | \n\n\n\n\n\n
\n\n| TOTAL | \n30,000,000 | \n26,004,832 | \n6,182,709 | \n101,977 | \n2,201,431 | \n21,772 | \n26,096 | \n64,538,817 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
* Long-term debt analysis by maturity
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \n2025 | \n2026 | \n2027 | \n2028 | \n2029 and | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nabove | \n | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n8,362,989 | \n4,773,585 | \n4,061,408 | \n2,685,043 | \n1,051,182 | \n20,934,207 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,332,498 | \n1,812,884 | \n1,534,512 | \n121,920 | \n19,149,066 | \n24,950,880 | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n6,937,466(*) | \n85,000,000(*) | \n0 | \n0 | \n3,487,181 | \n95,424,647 | \n\n\n\n\n\n
\n\n| TOTAL | \n17,632,952 | \n91,586,469 | \n5,595,920 | \n2,806,963 | \n23,687,429 | \n141,309,733 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(*)\u2009\u200a Those\u2009\u200aamounts\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200ainterests\u2009\u200aand\u2009\u200acapital\u2009\u200ato\u2009\u200abe\u2009\u200arepaid\u2009\u200aon\u2009\u200athe\u2009\u200aEUR\u2009\u200a80\u2009\u200amillion\u2009\u200along-term\u2009\u200aloans,\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \n2026 | \n2027 | \n2028 | \n2029 | \n2030 and | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nabove | \n | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n3,857,659 | \n3,197,038 | \n1,999,062 | \n655,502 | \n0 | \n9,709,261 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,804,012 | \n2,505,730 | \n731,656 | \n158,689 | \n19,984,567 | \n26,184,654 | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n31,875,000(*) | \n0 | \n0 | \n0 | \n0 | \n31,875,000 | \n\n\n\n\n\n
\n\n| TOTAL | \n38,536,671 | \n5,702,768 | \n2,730,718 | \n814,191 | \n19,984,567 | \n67,768,915 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(*)\u2009\u200a Those\u2009\u200aamounts\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200ainterests\u2009\u200aand\u2009\u200acapital\u2009\u200ato\u2009\u200abe\u2009\u200arepaid\u2009\u200aon\u2009\u200athe\u2009\u200aEUR\u2009\u200a30\u2009\u200amillion\u2009\u200along-term\u2009\u200aloan,\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n* Short-term debt analysis
\nThe\u2009\u200ashort-term\u2009\u200adebts\u2009\u200aare\u2009\u200amainly\u2009\u200acomposed\u2009\u200aof\u2009\u200athe\u2009\u200ashareholder\u2009\u200aadvances\u2009\u200awith\u2009\u200aBollor\u00e9\u2009\u200aand\u2009\u200aMopoli.\u2009\u200aThe\u2009\u200adetail\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200arates,\u2009\u200a
\ncurrency\u2009\u200aand\u2009\u200amaturity\u2009\u200aare\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n* Net cash surplus / (net debt)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebt\u2009\u200anet\u2009\u200aof\u2009\u200acurrent\u2009\u200aportion | \n-38,354,164 | \n-102,778,317 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebt\u2009\u200aand\u2009\u200acurrent\u2009\u200aportion\u2009\u200aof\u2009\u200along-term\u2009\u200adebt | \n-60,106,451 | \n-64,103,627 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n-29,459,445 | \n-27,728,922 | \n\n\n\n\n\n
\n\n| Net debt | \n-87,455,451 | \n-154,869,212 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Loan\u2009\u200abearing\u2009\u200ainterest\u2009\u200aat\u2009\u200aa\u2009\u200afixed\u2009\u200arate | \n-98,460,615 | \n-166,881,944 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n-29,459,445 | \n-27,728,922 | \n\n\n\n\n\n
\n\n| Net debt | \n-87,455,451 | \n-154,869,212 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n* Reconciliation of net cash surplus / (net debt)
\n
\n\n
\n\n\n | \n | \n | \n | \nShort-term | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nCash | \n | \n | \ndebt and | \nLong-term | \nDebt | \n | \n | \n\n\n\n\n\n
\n\n | \nand cash | \nBank | \nSub-total | \ncurrent | \ndebt, net | \nrelated to | \nSub-total | \nTOTAL | \n\n\n\n\n\n
\n\n | \nequivalents | \noverdraft | \n | \nportion of | \nof current | \nleases | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nlong-term | \nportion | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n | \n | \ndebt | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 1 January 2023 | \n63,638,032 | \n-10,695,901 | \n52,942,131 | \n-72,781,426 | \n-163,937,124 | \n-10,206,202 | \n-246,924,752 | \n-193,982,621 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aflows | \n-14,319,139 | \n7,225,534 | \n-7,093,605 | \n24,092,568 | \n37,988,001 | \n4,623,622 | \n66,704,191 | \n59,610,586 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-9,216,071 | \n0 | \n-9,216,071 | \n138,407 | \n9,990,476 | \n2,274,529 | \n12,403,412 | \n3,187,341 | \n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n0 | \n-12,082,811 | \n13,180,334 | \n0 | \n1,097,523 | \n1,097,523 | \n\n\n\n\n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n-361,169 | \n0 | \n-361,169 | \n0 | \n0 | \n45,866 | \n45,866 | \n-315,303 | \n\n\n\n\n\n
\n\n| Other movements with no impact | \n0 | \n0 | \n0 | \n0 | \n0 | \n-24,466,733 | \n-24,466,733 | \n-24,466,733 | \n\n\n\n\n\n
\n\n| on\u2009\u200acash\u2009\u200aflows | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 31 December 2023 | \n39,741,653 | \n-3,470,367 | \n36,271,286 | \n-60,633,262 | \n-102,778,313 | \n-27,728,918 | \n-191,140,493 | \n-154,869,207 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aflows | \n3,780,801 | \n-1,555,724 | \n2,225,077 | \n18,483,418 | \n49,615,658 | \n3,704,820 | \n71,803,896 | \n74,028,973 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-3,057,847 | \n0 | \n-3,057,847 | \n847,338 | \n2,702,982 | \n1,481,976 | \n5,032,296 | \n1,974,449 | \n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n0 | \n-13,777,856 | \n12,105,513 | \n6,707 | \n-1,665,636 | \n-1,665,636 | \n\n\n\n\n\n
\n\n| Other movements with no impact | \n0 | \n0 | \n0 | \n0 | \n0 | \n-6,924,024 | \n-6,924,024 | \n-6,924,024 | \n\n\n\n\n\n
\n\n| on\u2009\u200acash\u2009\u200aflows | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n40,464,607 | \n-5,026,091 | \n35,438,516 | \n-55,080,362 | \n-38,354,160 | \n-29,459,439 | \n-122,893,961 | \n-87,455,445 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag323": {
"value": "\nNote 22. Financial debts
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \n< 1 year | \n> 1 year | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n13,137,581 | \n17,357,744 | \n30,495,325 | \n\n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,778,042 | \n24,950,880 | \n27,728,922 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans\u2009\u200a(*) | \n47,495,679 | \n85,420,573 | \n132,916,252 | \n\n\n\n\n\n\n\n
\n\n| Bank\u2009\u200aoverdrafts\u2009\u200a(**) | \n3,470,366 | \n0 | \n3,470,366 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n66,881,668 | \n127,729,197 | \n194,610,865 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \n< 1 year | \n> 1 year | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n4,957,772 | \n8,354,164 | \n13,311,936 | \n\n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n3,274,791 | \n26,184,654 | \n29,459,445 | \n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans\u2009\u200a(*) | \n50,122,589 | \n30,000,000 | \n80,122,589 | \n\n\n\n\n\n\n\n
\n\n| Bank\u2009\u200aoverdrafts\u2009\u200a(**) | \n5,026,090 | \n0 | \n5,026,090 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n63,381,242 | \n64,538,818 | \n127,920,060 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(*)\u2009\u200a This\u2009\u200abalance\u2009\u200aincludes\u2009\u200aan\u2009\u200aamount\u2009\u200aof\u2009\u200aEUR\u2009\u200a70.0\u2009\u200amillion\u2009\u200apayable\u2009\u200ato\u2009\u200aSocfin\u2009\u200aand\u2009\u200ashareholders\u2009\u200aby\u2009\u200aSocfinaf\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a120.0\u2009\u200amillion).\u2009\u200a
\nSee note 30.
\n(**)\u2009\u200aSee\u2009\u200aalso\u2009\u200aNote\u2009\u200a18.
\nMost\u2009\u200aof\u2009\u200athe\u2009\u200aconsolidated\u2009\u200aborrowings\u2009\u200aare\u2009\u200adenominated\u2009\u200ain\u2009\u200aEuros\u2009\u200aor\u2009\u200aCFA\u2009\u200afrancs\u2009\u200a(whose\u2009\u200aparity\u2009\u200ais\u2009\u200alinked\u2009\u200ato\u2009\u200athe\u2009\u200aEuro).\u2009\u200a
\nThe\u2009\u200afixed\u2009\u200ainterest\u2009\u200arates\u2009\u200afrom\u2009\u200afinancial\u2009\u200ainstitutions\u2009\u200aand\u2009\u200awhich\u2009\u200aare\u2009\u200apegged\u2009\u200ato\u2009\u200athe\u2009\u200aEuro\u2009\u200avary\u2009\u200abetween\u2009\u200a5.70%\u2009\u200aand\u2009\u200a
\n7.09%.
\nAs\u2009\u200aexplained\u2009\u200ain\u2009\u200aNote\u2009\u200a33,\u2009\u200ainterest\u2009\u200arate\u2009\u200amanagement\u2009\u200ais\u2009\u200athe\u2009\u200asubject\u2009\u200aof\u2009\u200aongoing\u2009\u200amanagement\u2009\u200aattention.
\nIn\u2009\u200acompliance\u2009\u200awith\u2009\u200aits\u2009\u200acovenants\u2009\u200atowards\u2009\u200aSocfin,\u2009\u200aSocfinaf\u2009\u200ashould\u2009\u200aavoid\u2009\u200ato\u2009\u200abe\u2009\u200asubject\u2009\u200ato\u2009\u200abankruptcy,\u2009\u200aliquidation,\u2009\u200a
\nor\u2009\u200aany\u2009\u200aLuxembourg-based\u2009\u200aand\u2009\u200aforeign\u2009\u200alaw\u2009\u200aproceedings,\u2009\u200aaffecting\u2009\u200athe\u2009\u200arights\u2009\u200aof\u2009\u200acreditors\u2009\u200agenerally.\u2009\u200aSocfinaf\u2009\u200aalso\u2009\u200a
\nengages\u2009\u200ato\u2009\u200apay\u2009\u200aall\u2009\u200aamounts\u2009\u200atowards\u2009\u200aSocfin\u2009\u200aon\u2009\u200adue\u2009\u200adate.\u2009\u200aIn\u2009\u200acase\u2009\u200aof\u2009\u200adefault,\u2009\u200athe\u2009\u200aoverall\u2009\u200aoutstanding\u2009\u200aamount\u2009\u200a(EUR\u2009\u200a
\n30,000,000\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024)\u2009\u200awould\u2009\u200abe\u2009\u200aimmediately\u2009\u200adue\u2009\u200aand\u2009\u200apayable.
\n
\n\n\n\n\n\n\n\n\n\n* Long-term debt analysis by interest rate
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| EUR | \nFixed Rate | \nRate | \nFloating rate | \nRate | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Loans held by financial institutions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n175,639 | \n5.50% | \n0 | \n- | \n175,639 | \n\n\n\n\n\n\n\n
\n\n| Nigeria | \n7,240,279 | \n5.00%\u2009\u200ato\u2009\u200a10.00% | \n0 | \n- | \n7,240,279 | \n\n\n\n\n\n\n\n
\n\n| Cameroon | \n8,316,825 | \n5.70%\u2009\u200ato\u2009\u200a7.09% | \n0 | \n- | \n8,316,825 | \n\n\n\n\n\n\n\n
\n\n| Ghana | \n1,625,000 | \n4.00% | \n0 | \n- | \n1,625,000 | \n\n\n\n\n\n\n\n
\n\n | \n17,357,743 | \n | \n0 | \n | \n17,357,743 | \n\n\n\n\n\n\n\n
\n\n| Other loans | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n| Europe | \n80,000,000 | \n6.00%\u2009\u200ato\u2009\u200a6.25% | \n0 | \n- | \n80,000,000 | \n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n5,420,573 | \n0%\u2009\u200ato\u2009\u200a3.00% | \n0 | \n- | \n5,420,573 | \n\n\n\n\n\n\n\n
\n\n | \n85,420,573 | \n | \n0 | \n | \n85,420,573 | \n\n\n\n\n\n\n\n
\n\n| TOTAL | \n102,778,316 | \n | \n0 | \n | \n102,778,316 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| EUR | \nFixed Rate | \nRate | \nFloating rate | \nRate | \nTOTAL | \n\n\n\n\n\n\n
\n\n| Loans held by financial institutions | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Nigeria | \n3,804,741 | \n5.00% | \n0 | \n- | \n3,804,741 | \n\n\n\n\n\n\n
\n\n| Cameroon | \n4,549,422 | \n5.70%\u2009\u200ato\u2009\u200a7.09% | \n0 | \n- | \n4,549,422 | \n\n\n\n\n\n\n
\n\n | \n8,354,163 | \n | \n0 | \n | \n8,354,163 | \n\n\n\n\n\n\n
\n\n| Other loans | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Europe | \n30,000,000 | \n6.25% | \n0 | \n- | \n30,000,000 | \n\n\n\n\n\n\n
\n\n | \n30,000,000 | \n | \n0 | \n | \n30,000,000 | \n\n\n\n\n\n\n
\n\n| TOTAL | \n38,354,163 | \n | \n0 | \n | \n38,354,163 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n* Long-term debt analysis by currency
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n | \nEUR | \nC FA | \nNGN | \nSTN | \nUSD | \nGHS | \nCDF | \nTOTAL EUR | \n\n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial | \n1,625,000 | \n8,492,464 | \n7,240,279 | \n0 | \n0 | \n0 | \n0 | \n17,357,743 | \n\n\n\n\n\n\n
\n\n| insitutions | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n80,000,000 | \n0 | \n0 | \n0 | \n5,420,573 | \n0 | \n0 | \n85,420,573 | \n\n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n0 | \n20,289,243 | \n3,236,272 | \n112,602 | \n1,260,191 | \n25,509 | \n27,063 | \n24,950,880 | \n\n\n\n\n\n\n
\n\n| TOTAL | \n81,625,000 | \n28,781,707 | \n10,476,551 | \n112,602 | \n6,680,764 | \n25,509 | \n27,063 | \n127,729,196 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nEUR | \nC FA | \nNGN | \nSTN | \nUSD | \nGHS | \nCDF | \nTOTAL EUR | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial | \n0 | \n4,549,422 | \n3,804,741 | \n0 | \n0 | \n0 | \n0 | \n8,354,163 | \n\n\n\n\n\n
\n\n| insitutions | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n30,000,000 | \n0 | \n0 | \n0 | \n0 | \n0 | \n0 | \n30,000,000 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n0 | \n21,455,410 | \n2,377,968 | \n101,977 | \n2,201,431 | \n21,772 | \n26,096 | \n26,184,654 | \n\n\n\n\n\n
\n\n| TOTAL | \n30,000,000 | \n26,004,832 | \n6,182,709 | \n101,977 | \n2,201,431 | \n21,772 | \n26,096 | \n64,538,817 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
* Long-term debt analysis by maturity
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \n2025 | \n2026 | \n2027 | \n2028 | \n2029 and | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nabove | \n | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n8,362,989 | \n4,773,585 | \n4,061,408 | \n2,685,043 | \n1,051,182 | \n20,934,207 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,332,498 | \n1,812,884 | \n1,534,512 | \n121,920 | \n19,149,066 | \n24,950,880 | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n6,937,466(*) | \n85,000,000(*) | \n0 | \n0 | \n3,487,181 | \n95,424,647 | \n\n\n\n\n\n
\n\n| TOTAL | \n17,632,952 | \n91,586,469 | \n5,595,920 | \n2,806,963 | \n23,687,429 | \n141,309,733 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(*)\u2009\u200a Those\u2009\u200aamounts\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200ainterests\u2009\u200aand\u2009\u200acapital\u2009\u200ato\u2009\u200abe\u2009\u200arepaid\u2009\u200aon\u2009\u200athe\u2009\u200aEUR\u2009\u200a80\u2009\u200amillion\u2009\u200along-term\u2009\u200aloans,\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \n2026 | \n2027 | \n2028 | \n2029 | \n2030 and | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \nabove | \n | \n\n\n\n\n\n
\n\n| Loans\u2009\u200aheld\u2009\u200aby\u2009\u200afinancial\u2009\u200ainstitutions | \n3,857,659 | \n3,197,038 | \n1,999,062 | \n655,502 | \n0 | \n9,709,261 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n2,804,012 | \n2,505,730 | \n731,656 | \n158,689 | \n19,984,567 | \n26,184,654 | \n\n\n\n\n\n
\n\n| Other\u2009\u200aloans | \n31,875,000(*) | \n0 | \n0 | \n0 | \n0 | \n31,875,000 | \n\n\n\n\n\n
\n\n| TOTAL | \n38,536,671 | \n5,702,768 | \n2,730,718 | \n814,191 | \n19,984,567 | \n67,768,915 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(*)\u2009\u200a Those\u2009\u200aamounts\u2009\u200acorrespond\u2009\u200ato\u2009\u200athe\u2009\u200ainterests\u2009\u200aand\u2009\u200acapital\u2009\u200ato\u2009\u200abe\u2009\u200arepaid\u2009\u200aon\u2009\u200athe\u2009\u200aEUR\u2009\u200a30\u2009\u200amillion\u2009\u200along-term\u2009\u200aloan,\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n* Short-term debt analysis
\nThe\u2009\u200ashort-term\u2009\u200adebts\u2009\u200aare\u2009\u200amainly\u2009\u200acomposed\u2009\u200aof\u2009\u200athe\u2009\u200ashareholder\u2009\u200aadvances\u2009\u200awith\u2009\u200aBollor\u00e9\u2009\u200aand\u2009\u200aMopoli.\u2009\u200aThe\u2009\u200adetail\u2009\u200aof\u2009\u200athe\u2009\u200ainterest\u2009\u200arates,\u2009\u200a
\ncurrency\u2009\u200aand\u2009\u200amaturity\u2009\u200aare\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a30.
\n
\n\n\n\n\n\n\n\n\n\n* Net cash surplus / (net debt)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebt\u2009\u200anet\u2009\u200aof\u2009\u200acurrent\u2009\u200aportion | \n-38,354,164 | \n-102,778,317 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebt\u2009\u200aand\u2009\u200acurrent\u2009\u200aportion\u2009\u200aof\u2009\u200along-term\u2009\u200adebt | \n-60,106,451 | \n-64,103,627 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n-29,459,445 | \n-27,728,922 | \n\n\n\n\n\n
\n\n| Net debt | \n-87,455,451 | \n-154,869,212 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n40,464,609 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Loan\u2009\u200abearing\u2009\u200ainterest\u2009\u200aat\u2009\u200aa\u2009\u200afixed\u2009\u200arate | \n-98,460,615 | \n-166,881,944 | \n\n\n\n\n\n
\n\n| Lease\u2009\u200aliabilities | \n-29,459,445 | \n-27,728,922 | \n\n\n\n\n\n
\n\n| Net debt | \n-87,455,451 | \n-154,869,212 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n* Reconciliation of net cash surplus / (net debt)
\n
\n\n
\n\n\n | \n | \n | \n | \nShort-term | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nCash | \n | \n | \ndebt and | \nLong-term | \nDebt | \n | \n | \n\n\n\n\n\n
\n\n | \nand cash | \nBank | \nSub-total | \ncurrent | \ndebt, net | \nrelated to | \nSub-total | \nTOTAL | \n\n\n\n\n\n
\n\n | \nequivalents | \noverdraft | \n | \nportion of | \nof current | \nleases | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nlong-term | \nportion | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \n | \n | \ndebt | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 1 January 2023 | \n63,638,032 | \n-10,695,901 | \n52,942,131 | \n-72,781,426 | \n-163,937,124 | \n-10,206,202 | \n-246,924,752 | \n-193,982,621 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aflows | \n-14,319,139 | \n7,225,534 | \n-7,093,605 | \n24,092,568 | \n37,988,001 | \n4,623,622 | \n66,704,191 | \n59,610,586 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-9,216,071 | \n0 | \n-9,216,071 | \n138,407 | \n9,990,476 | \n2,274,529 | \n12,403,412 | \n3,187,341 | \n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n0 | \n-12,082,811 | \n13,180,334 | \n0 | \n1,097,523 | \n1,097,523 | \n\n\n\n\n\n
\n\n| Transfer\u2009\u200ato\u2009\u200aassets\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n-361,169 | \n0 | \n-361,169 | \n0 | \n0 | \n45,866 | \n45,866 | \n-315,303 | \n\n\n\n\n\n
\n\n| Other movements with no impact | \n0 | \n0 | \n0 | \n0 | \n0 | \n-24,466,733 | \n-24,466,733 | \n-24,466,733 | \n\n\n\n\n\n
\n\n| on\u2009\u200acash\u2009\u200aflows | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 31 December 2023 | \n39,741,653 | \n-3,470,367 | \n36,271,286 | \n-60,633,262 | \n-102,778,313 | \n-27,728,918 | \n-191,140,493 | \n-154,869,207 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aflows | \n3,780,801 | \n-1,555,724 | \n2,225,077 | \n18,483,418 | \n49,615,658 | \n3,704,820 | \n71,803,896 | \n74,028,973 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-3,057,847 | \n0 | \n-3,057,847 | \n847,338 | \n2,702,982 | \n1,481,976 | \n5,032,296 | \n1,974,449 | \n\n\n\n\n\n
\n\n| Transfer | \n0 | \n0 | \n0 | \n-13,777,856 | \n12,105,513 | \n6,707 | \n-1,665,636 | \n-1,665,636 | \n\n\n\n\n\n
\n\n| Other movements with no impact | \n0 | \n0 | \n0 | \n0 | \n0 | \n-6,924,024 | \n-6,924,024 | \n-6,924,024 | \n\n\n\n\n\n
\n\n| on\u2009\u200acash\u2009\u200aflows | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| As at 31 December 2024 | \n40,464,607 | \n-5,026,091 | \n35,438,516 | \n-55,080,362 | \n-38,354,160 | \n-29,459,439 | \n-122,893,961 | \n-87,455,445 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag503": {
"value": "\nNote 23. Trade and other payables
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Non-current other payables | \n1,321,911 | \n1,332,110 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200acreditors:\u2009\u200asuppliers | \n41,774,847 | \n35,295,036 | \n\n\n\n\n\n
\n\n| Advances\u2009\u200areceived\u2009\u200aand\u2009\u200ainvoices\u2009\u200ato\u2009\u200abe\u2009\u200areceived | \n9,624,547 | \n11,102,007 | \n\n\n\n\n\n
\n\n| Subtotal trade payables | \n51,399,394 | \n46,397,043 | \n\n\n\n\n\n
\n\n| Staff\u2009\u200acost\u2009\u200aliabilities | \n7,548,310 | \n6,110,763 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables | \n5,293,059 | \n11,555,848 | \n\n\n\n\n\n
\n\n| Accruals\u2009\u200a(*) | \n7,360,084 | \n6,372,256 | \n\n\n\n\n\n
\n\n| Subtotal current other payables | \n20,201,453 | \n24,038,867 | \n\n\n\n\n\n
\n\n| TOTAL | \n72,922,758 | \n71,768,020 | \n\n\n\n\n\n
\n\n| Non-current\u2009\u200aliabilities | \n1,321,911 | \n1,332,110 | \n\n\n\n\n\n
\n\n| Current\u2009\u200aliabilities | \n71,600,847 | \n70,435,910 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
\n
\n(*)\u2009\u200a This\u2009\u200aamount\u2009\u200aincludes\u2009\u200athe\u2009\u200aOkomu\u2009\u200agrant\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aloans,\u2009\u200afor\u2009\u200aEUR\u2009\u200a0.9\u2009\u200amillion\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a2.2\u2009\u200amillion).
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag505": {
"value": "\n
\n\nNote 24. Financial instruments
\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther financial | \n | \n | \nOther financial | \n\n\n\n\n\n
\n\n| 31/12/2023 | \nLoans and | \nfair value | \nassets and | \nTOTAL | \nLoans and | \nassets and | \n\n\n\n\n\n
\n\n | \nborrowings | \nthrough other | \nliabilities | \n | \nborrowings (*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \ncomprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nAt amortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n
| \n
| \n
| \n
| \n
| \n
| \n
| \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,502,170 | \n0 | \n513,733 | \n2,015,903 | \n1,502,170 | \n513,733 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,089,715 | \n3,089,715 | \n0 | \n3,089,715 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n27,235,836 | \n27,235,836 | \n0 | \n27,235,836 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n23,131,220 | \n23,131,220 | \n0 | \n23,131,220 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n39,741,654 | \n39,741,654 | \n0 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Total assets | \n1,502,170 | \n4,800,038 | \n93,712,158 | \n100,014,366 | \n1,502,170 | \n93,712,158 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n102,778,317 | \n0 | \n0 | \n102,778,317 | \n100,229,159 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,332,110 | \n1,332,110 | \n0 | \n1,332,110 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n60,633,260 | \n0 | \n3,470,367 | \n64,103,627 | \n60,633,260 | \n3,470,367 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n46,397,043 | \n46,397,043 | \n0 | \n46,397,043 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n24,038,868 | \n24,038,868 | \n0 | \n24,038,868 | \n\n\n\n\n\n
\n\n| Total liabilities | \n163,411,577 | \n0 | \n75,238,388 | \n238,649,965 | \n160,862,419 | \n75,238,388 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200anote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200anote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2023 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther | \n | \n | \nOther | \n\n\n\n\n\n
\n\n | \nLoans and | \nfair value | \nfinancial | \n | \nLoans and | \nfinancial | \n\n\n\n\n\n
\n\n| 31/12/2024 | \nborrowings | \nthrough | \nassets and | \nTOTAL | \nborrowings | \nassets and | \n\n\n\n\n\n
\n\n | \n | \nother com- | \nliabilities | \n | \n(*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \nprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nAt | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \namortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,239,441 | \n0 | \n506,993 | \n1,746,434 | \n1,239,441 | \n506,993 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,710,342 | \n3,710,342 | \n0 | \n3,710,342 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n32,267,503 | \n32,267,503 | \n0 | \n32,267,503 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n15,728,504 | \n15,728,504 | \n0 | \n15,728,504 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n40,464,609 | \n40,464,609 | \n0 | \n40,464,609 | \n\n\n\n\n\n
\n\n| Total assets | \n1,239,441 | \n4,800,038 | \n92,677,951 | \n98,717,430 | \n1,239,441 | \n92,677,951 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n38,354,164 | \n0 | \n0 | \n38,354,164 | \n38,226,992 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,321,911 | \n1,321,911 | \n0 | \n1,321,911 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n55,080,361 | \n0 | \n5,026,090 | \n60,106,451 | \n55,080,361 | \n5,026,090 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n51,399,394 | \n51,399,394 | \n0 | \n51,399,394 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n20,201,453 | \n20,201,453 | \n0 | \n20,201,453 | \n\n\n\n\n\n
\n\n| Total liabilities | \n93,434,525 | \n0 | \n77,948,848 | \n171,383,373 | \n93,307,353 | \n77,948,848 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200aNote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200aNote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2024 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200aGroup\u2009\u200aestimated\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aby\u2009\u200acomparing\u2009\u200atheir\u2009\u200ainterest\u2009\u200arates\u2009\u200ato\u2009\u200athe\u2009\u200aactual\u2009\u200ainterest\u2009\u200arate\u2009\u200aas\u2009\u200aat\u2009\u200ayear-
\nend,\u2009\u200aprovided\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aCentral\u2009\u200aBank.\u2009\u200aIn\u2009\u200acase\u2009\u200aof\u2009\u200amaterial\u2009\u200adifferences\u2009\u200abetween\u2009\u200athe\u2009\u200ainterest\u2009\u200arates,\u2009\u200athe\u2009\u200aestimated\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a
\nthe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200athis\u2009\u200anote.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag506": {
"value": "\nNote 24. Financial instruments
\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther financial | \n | \n | \nOther financial | \n\n\n\n\n\n
\n\n| 31/12/2023 | \nLoans and | \nfair value | \nassets and | \nTOTAL | \nLoans and | \nassets and | \n\n\n\n\n\n
\n\n | \nborrowings | \nthrough other | \nliabilities | \n | \nborrowings (*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \ncomprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nAt amortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n
| \n
| \n
| \n
| \n
| \n
| \n
| \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,502,170 | \n0 | \n513,733 | \n2,015,903 | \n1,502,170 | \n513,733 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,089,715 | \n3,089,715 | \n0 | \n3,089,715 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n27,235,836 | \n27,235,836 | \n0 | \n27,235,836 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n23,131,220 | \n23,131,220 | \n0 | \n23,131,220 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n39,741,654 | \n39,741,654 | \n0 | \n39,741,654 | \n\n\n\n\n\n
\n\n| Total assets | \n1,502,170 | \n4,800,038 | \n93,712,158 | \n100,014,366 | \n1,502,170 | \n93,712,158 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n102,778,317 | \n0 | \n0 | \n102,778,317 | \n100,229,159 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,332,110 | \n1,332,110 | \n0 | \n1,332,110 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n60,633,260 | \n0 | \n3,470,367 | \n64,103,627 | \n60,633,260 | \n3,470,367 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n46,397,043 | \n46,397,043 | \n0 | \n46,397,043 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n24,038,868 | \n24,038,868 | \n0 | \n24,038,868 | \n\n\n\n\n\n
\n\n| Total liabilities | \n163,411,577 | \n0 | \n75,238,388 | \n238,649,965 | \n160,862,419 | \n75,238,388 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200anote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200anote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2023 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \nFinancial | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nassets at | \nOther | \n | \n | \nOther | \n\n\n\n\n\n
\n\n | \nLoans and | \nfair value | \nfinancial | \n | \nLoans and | \nfinancial | \n\n\n\n\n\n
\n\n| 31/12/2024 | \nborrowings | \nthrough | \nassets and | \nTOTAL | \nborrowings | \nassets and | \n\n\n\n\n\n
\n\n | \n | \nother com- | \nliabilities | \n | \n(*) | \nliabilities (*) | \n\n\n\n\n\n
\n\n | \n | \nprehensive | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n | \nAt | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \namortised | \nAt fair value | \nAt cost | \n | \nAt fair value | \nAt fair value | \n\n\n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough | \n0 | \n4,800,038 | \n0 | \n4,800,038 | \n0 | \n0 | \n\n\n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n1,239,441 | \n0 | \n506,993 | \n1,746,434 | \n1,239,441 | \n506,993 | \n\n\n\n\n\n
\n\n| Other non-current assets | \n0 | \n0 | \n3,710,342 | \n3,710,342 | \n0 | \n3,710,342 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n32,267,503 | \n32,267,503 | \n0 | \n32,267,503 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n15,728,504 | \n15,728,504 | \n0 | \n15,728,504 | \n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n40,464,609 | \n40,464,609 | \n0 | \n40,464,609 | \n\n\n\n\n\n
\n\n| Total assets | \n1,239,441 | \n4,800,038 | \n92,677,951 | \n98,717,430 | \n1,239,441 | \n92,677,951 | \n\n\n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200adebts\u2009\u200a(**) | \n38,354,164 | \n0 | \n0 | \n38,354,164 | \n38,226,992 | \n0 | \n\n\n\n\n\n
\n\n| Other\u2009\u200anon-current\u2009\u200aliabilities\u2009\u200a(***) | \n0 | \n0 | \n1,321,911 | \n1,321,911 | \n0 | \n1,321,911 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200adebts\u2009\u200a(**) | \n55,080,361 | \n0 | \n5,026,090 | \n60,106,451 | \n55,080,361 | \n5,026,090 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n51,399,394 | \n51,399,394 | \n0 | \n51,399,394 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current)\u2009\u200a(***) | \n0 | \n0 | \n20,201,453 | \n20,201,453 | \n0 | \n20,201,453 | \n\n\n\n\n\n
\n\n| Total liabilities | \n93,434,525 | \n0 | \n77,948,848 | \n171,383,373 | \n93,307,353 | \n77,948,848 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n(*)\u2009\u200a For\u2009\u200ainformation\u2009\u200apurposes.
\n(**)\u2009\u200a See\u2009\u200aNote\u2009\u200a22.
\n(***)\u2009\u200aSee\u2009\u200aNote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2024 | \n | \nFair Value | \n | \n\n\n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n4,800,038 | \n4,800,038 | \n\n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
The\u2009\u200aGroup\u2009\u200aestimated\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aby\u2009\u200acomparing\u2009\u200atheir\u2009\u200ainterest\u2009\u200arates\u2009\u200ato\u2009\u200athe\u2009\u200aactual\u2009\u200ainterest\u2009\u200arate\u2009\u200aas\u2009\u200aat\u2009\u200ayear-
\nend,\u2009\u200aprovided\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200aCentral\u2009\u200aBank.\u2009\u200aIn\u2009\u200acase\u2009\u200aof\u2009\u200amaterial\u2009\u200adifferences\u2009\u200abetween\u2009\u200athe\u2009\u200ainterest\u2009\u200arates,\u2009\u200athe\u2009\u200aestimated\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a
\nthe\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200athis\u2009\u200anote.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag531": {
"value": "\nNote 25. Staff costs and average number of staff
\n\n\n\n\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Average number of employees | \n | \n | \n\n
\n\n| Directors | \n121 | \n118 | \n\n
\n\n| Employees | \n5,824 | \n5,126 | \n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n18,879 | \n18,696 | \n\n
\n\n| TOTAL | \n24,824 | \n23,940 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Average number of employees | \n | \n | \n\n
\n\n| Directors | \n121 | \n118 | \n\n
\n\n| Employees | \n5,824 | \n5,126 | \n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n18,879 | \n18,696 | \n\n
\n\n| TOTAL | \n24,824 | \n23,940 | \n\n
\n\n\n\n
\n\n
* Directors\u2019 remuneration
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200abenefits | \n474,747 | \n488,730 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag518": {
"value": "\n
\n\n
\n
\n\n
\n\nNote 26. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n392,745 | \n419,665 | \n\n
\n\n| Exchange\u2009\u200agains | \n28,373,454 | \n22,174,456 | \n\n
\n\n| Others\u2009\u200a(*) | \n2,893,276 | \n258,206 | \n\n
\n\n| TOTAL | \n31,659,475 | \n22,852,327 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Of\u2009\u200awhich\u2009\u200aEUR\u2009\u200a1.3\u2009\u200amillion\u2009\u200alinked\u2009\u200ato\u2009\u200ahyperinflation
\n
\n\n\n\n
\n\n\n\nG
\n.
\n\n
\n\n
\n\nNote 27. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n7,953,154 | \n11,245,986 | \n\n
\n\n| Interest\u2009\u200aexpenses\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n3,254,417 | \n3,411,779 | \n\n
\n\n| Exchange\u2009\u200alosses | \n25,226,993 | \n26,848,781 | \n\n
\n\n| Others | \n547,461 | \n1,516,828 | \n\n
\n\n| TOTAL | \n36,982,025 | \n43,023,374 | \n\n
\n\n\n\n
\n\n
\n\n\n\n
\n\n\n\n
\n\n\n\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag519": {
"value": "\n
\n
\n\n
\n\nNote 26. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n392,745 | \n419,665 | \n\n
\n\n| Exchange\u2009\u200agains | \n28,373,454 | \n22,174,456 | \n\n
\n\n| Others\u2009\u200a(*) | \n2,893,276 | \n258,206 | \n\n
\n\n| TOTAL | \n31,659,475 | \n22,852,327 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Of\u2009\u200awhich\u2009\u200aEUR\u2009\u200a1.3\u2009\u200amillion\u2009\u200alinked\u2009\u200ato\u2009\u200ahyperinflation
\n
\n\n\n\n
\n\n\n\nG
\n.
\n\n
\n\n
\n\nNote 27. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n7,953,154 | \n11,245,986 | \n\n
\n\n| Interest\u2009\u200aexpenses\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n3,254,417 | \n3,411,779 | \n\n
\n\n| Exchange\u2009\u200alosses | \n25,226,993 | \n26,848,781 | \n\n
\n\n| Others | \n547,461 | \n1,516,828 | \n\n
\n\n| TOTAL | \n36,982,025 | \n43,023,374 | \n\n
\n\n\n\n
\n\n
\n\n\n\n
\n\n\n\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag520": {
"value": "\n
\n\nNote 26. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n392,745 | \n419,665 | \n\n
\n\n| Exchange\u2009\u200agains | \n28,373,454 | \n22,174,456 | \n\n
\n\n| Others\u2009\u200a(*) | \n2,893,276 | \n258,206 | \n\n
\n\n| TOTAL | \n31,659,475 | \n22,852,327 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Of\u2009\u200awhich\u2009\u200aEUR\u2009\u200a1.3\u2009\u200amillion\u2009\u200alinked\u2009\u200ato\u2009\u200ahyperinflation
\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag521": {
"value": "\nNote 26. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n392,745 | \n419,665 | \n\n
\n\n| Exchange\u2009\u200agains | \n28,373,454 | \n22,174,456 | \n\n
\n\n| Others\u2009\u200a(*) | \n2,893,276 | \n258,206 | \n\n
\n\n| TOTAL | \n31,659,475 | \n22,852,327 | \n\n
\n\n\n\n
\n\n
(*)\u2009\u200a Of\u2009\u200awhich\u2009\u200aEUR\u2009\u200a1.3\u2009\u200amillion\u2009\u200alinked\u2009\u200ato\u2009\u200ahyperinflation
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag523": {
"value": "\n
\n\nNote 27. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n7,953,154 | \n11,245,986 | \n\n
\n\n| Interest\u2009\u200aexpenses\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n3,254,417 | \n3,411,779 | \n\n
\n\n| Exchange\u2009\u200alosses | \n25,226,993 | \n26,848,781 | \n\n
\n\n| Others | \n547,461 | \n1,516,828 | \n\n
\n\n| TOTAL | \n36,982,025 | \n43,023,374 | \n\n
\n\n\n\n
\n\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag524": {
"value": "\nNote 27. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n7,953,154 | \n11,245,986 | \n\n
\n\n| Interest\u2009\u200aexpenses\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n3,254,417 | \n3,411,779 | \n\n
\n\n| Exchange\u2009\u200alosses | \n25,226,993 | \n26,848,781 | \n\n
\n\n| Others | \n547,461 | \n1,516,828 | \n\n
\n\n| TOTAL | \n36,982,025 | \n43,023,374 | \n\n
\n\n\n\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag525": {
"value": "\nNote 28. Net earnings per share
\nThe\u2009\u200a undiluted\u2009\u200a net\u2009\u200a earnings\u2009\u200a per\u2009\u200a share\u2009\u200a (basic)\u2009\u200a is\u2009\u200a the\u2009\u200a
\nprofit\u2009\u200afor\u2009\u200athe\u2009\u200ayear\u2009\u200aattributable\u2009\u200ato\u2009\u200aordinary\u2009\u200ashareholders\u2009\u200a
\ndivided\u2009\u200a by\u2009\u200a the\u2009\u200a average\u2009\u200a number\u2009\u200a of\u2009\u200a ordinary\u2009\u200a shares\u2009\u200a
\noutstanding\u2009\u200aduring\u2009\u200athe\u2009\u200ayear.\u2009\u200aAs\u2009\u200athere\u2009\u200aare\u2009\u200ano\u2009\u200apotential\u2009\u200a
\ndilutive\u2009\u200aordinary\u2009\u200ashares,\u2009\u200athe\u2009\u200adiluted\u2009\u200anet\u2009\u200aearnings\u2009\u200aper\u2009\u200a
\nshare\u2009\u200a is\u2009\u200a identical\u2009\u200a to\u2009\u200a the\u2009\u200a undiluted\u2009\u200a net\u2009\u200a earnings\u2009\u200a per\u2009\u200a
\nshare.
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Net\u2009\u200aprofit\u2009\u200a/\u2009\u200a(loss)\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200a(in\u2009\u200aeuros) | \n56,798,533 | \n28,248,339 | \n\n
\n\n| Average\u2009\u200anumber\u2009\u200aof\u2009\u200ashares | \n17,836,650 | \n17,836,650 | \n\n
\n\n| Net earnings per share undiluted (in euros) | \n3.18 | \n1.58 | \n\n
\n\n\n\n
\n\n
\n
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag526": {
"value": "\n
\n\nNote 29. Dividends and Directors\u2019 fees
\nThe\u2009\u200aBoard\u2009\u200awill\u2009\u200apropose\u2009\u200ato\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200aof\u2009\u200a4\u2009\u200aJune\u2009\u200a2025\u2009\u200athe\u2009\u200apayment\u2009\u200aof\u2009\u200aa\u2009\u200adividend\u2009\u200aof\u2009\u200aEUR\u2009\u200a0.10\u2009\u200aper\u2009\u200a
\nshare,\u2009\u200afor\u2009\u200aa\u2009\u200atotal\u2009\u200aamount\u2009\u200aof\u2009\u200aEUR\u2009\u200a1.8\u2009\u200amillion.
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| Dividends\u2009\u200aand\u2009\u200ainterim\u2009\u200adividends\u2009\u200adistributed\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n0 | \n0 | \n\n
\n\n| Number of shares | \n17,836,650 | \n17,836,650 | \n\n
\n\n| Dividend per share paid during the period | \n0 | \n0 | \n\n
\n\n\n\n
\n\n
\n
\n\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag528": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag529": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag510": {
"value": "\n
\nNote 30. Information on related party
\n\n* Directors\u2019 remuneration
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200abenefits | \n474,747 | \n488,730 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n* Other related party transactions
\n\n
\n\n\n| 31/12/2023 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n0 | \n130,000 | \n280,000 | \n410,000 | \n\n\n\n\n\n
\n\n | \n0 | \n130,000 | \n280,000 | \n410,000 | \n\n\n\n\n\n
\n\n| Current assets | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n18,248,109 | \n0 | \n18,248,109 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(Note\u2009\u200a17) | \n0 | \n16,003,218 | \n14,339 | \n16,017,557 | \n\n\n\n\n\n
\n\n | \n0 | \n34,251,327 | \n14,339 | \n34,265,666 | \n\n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200adebts\u2009\u200a(Note\u2009\u200a22) | \n80,000,000 | \n3,395,056 | \n3,487,181 | \n86,882,237 | \n\n\n\n\n\n
\n\n | \n80,000,000 | \n3,395,056 | \n3,487,181 | \n86,882,237 | \n\n\n\n\n\n
\n\n| Current liabilities | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200adebts\u2009\u200a(Note\u2009\u200a22) | \n0 | \n0 | \n40,705,753 | \n40,705,753 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n16,879,628 | \n6,031 | \n16,885,659 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(Note\u2009\u200a23) | \n1,250,000 | \n3,912,871 | \n660 | \n5,163,531 | \n\n\n\n\n\n
\n\n | \n1,250,000 | \n20,792,499 | \n40,712,444 | \n62,754,943 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
\n\n
\n\n\n| 2023 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n\n\n
\n\n| Income statement | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200adelivered | \n0 | \n198,623,366 | \n0 | \n198,623,366 | \n\n\n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200areceived | \n0 | \n44,144,608 | \n658,211 | \n44,802,819 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aincome | \n0 | \n254,618 | \n0 | \n254,618 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses | \n5,786,549 | \n310,356 | \n2,003,287 | \n8,100,192 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| 31/12/2024 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n\n\n
\n\n| Current assets | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n26,562,342 | \n0 | \n26,562,342 | \n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(Note\u2009\u200a17) | \n0 | \n8,933,781 | \n13,470 | \n8,947,251 | \n\n\n\n\n\n
\n\n | \n0 | \n35,496,124 | \n13,470 | \n35,509,594 | \n\n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200adebts\u2009\u200a(Note\u2009\u200a22) | \n30,000,000 | \n509,491 | \n903 | \n30,510,394 | \n\n\n\n\n\n
\n\n | \n30,000,000 | \n509,491 | \n903 | \n30,510,394 | \n\n\n\n\n\n
\n\n| Current liabilities | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200adebts\u2009\u200a(Note\u2009\u200a22) | \n642,361 | \n0 | \n43,982,261 | \n44,624,622 | \n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n14,849,277 | \n31,507 | \n14,880,784 | \n\n\n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(Note\u2009\u200a23) | \n0 | \n2,945,443 | \n660 | \n2,946,103 | \n\n\n\n\n\n
\n\n | \n642,361 | \n17,794,720 | \n44,014,428 | \n62,451,509 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n
\n\n\n| 2024 | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n\n\n
\n\n| Income statement | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200adelivered | \n0 | \n257,195,825 | \n0 | \n257,195,825 | \n\n\n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200areceived | \n0 | \n41,041,515 | \n922,000 | \n41,963,515 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aincome | \n0 | \n302,858 | \n0 | \n302,858 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses | \n3,907,118 | \n46,028 | \n2,400,000 | \n6,353,146 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
Other\u2009\u200a related\u2009\u200a party\u2009\u200a transactions\u2009\u200a are\u2009\u200a carried\u2009\u200a out\u2009\u200a
\nwith\u2009\u200a Bollor\u00e9\u2009\u200a Participations\u2009\u200a and\u2009\u200a Palmboomen\u2009\u200a Cultuur\u2009\u200a
\nMaatschappij\u2009\u200a(Mopoli).
\nMopoli\u2009\u200ais\u2009\u200aa\u2009\u200aDutch\u2009\u200acompany\u2009\u200awhich\u2009\u200ais\u2009\u200amainly\u2009\u200aowned\u2009\u200aby\u2009\u200a
\nMr\u2009\u200aHubert\u2009\u200aFabri\u2009\u200athrough\u2009\u200aFinanci\u00e8re\u2009\u200aPriv\u00e9e,\u2009\u200awhich\u2009\u200aalso\u2009\u200a
\nowns\u2009\u200aSocfin.
\nBollor\u00e9\u2009\u200aParticipations\u2009\u200ais\u2009\u200aa\u2009\u200ashareholder\u2009\u200aand\u2009\u200adirector\u2009\u200aof\u2009\u200a
\nSocfinaf.
\nIn\u2009\u200a 2014,\u2009\u200a Socfinaf\u2009\u200a obtained\u2009\u200a a\u2009\u200a cash\u2009\u200a advance\u2009\u200a of\u2009\u200a
\nEUR\u2009\u200a 35\u2009\u200a million\u2009\u200a from\u2009\u200a Mopoli.\u2009\u200a This\u2009\u200a advance\u2009\u200a bears\u2009\u200a an\u2009\u200a
\nannual\u2009\u200ainterest\u2009\u200a(net\u2009\u200aof\u2009\u200atax)\u2009\u200aof\u2009\u200a6%\u2009\u200a(2023:\u2009\u200a6%).\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200a payable\u2009\u200a in\u2009\u200a arrears\u2009\u200a at\u2009\u200a the\u2009\u200a end\u2009\u200a of\u2009\u200a each\u2009\u200a calendar\u2009\u200a
\nquarter.\u2009\u200a The\u2009\u200a amount\u2009\u200a of\u2009\u200a interest\u2009\u200a recognised\u2009\u200a for\u2009\u200a the\u2009\u200a
\nyear\u2009\u200a2024\u2009\u200ais\u2009\u200aEUR\u2009\u200a1.2\u2009\u200amillion.\u2009\u200aAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200a
\nthe\u2009\u200aoutstanding\u2009\u200abalance\u2009\u200aamounts\u2009\u200ato\u2009\u200aEUR\u2009\u200a20.3\u2009\u200amillion\u2009\u200a
\nand\u2009\u200a is\u2009\u200a repayable\u2009\u200a on\u2009\u200a demand\u2009\u200a with\u2009\u200a final\u2009\u200a maturity\u2009\u200a on\u2009\u200a
\nJuly\u2009\u200a2026.
\nIn\u2009\u200a 2016,\u2009\u200a Socfinaf\u2009\u200a obtained\u2009\u200a a\u2009\u200a loan\u2009\u200a of\u2009\u200a EUR\u2009\u200a20\u2009\u200a million\u2009\u200a
\nfrom\u2009\u200a Bollor\u00e9\u2009\u200a Participations.\u2009\u200aThe\u2009\u200a loan\u2009\u200a has\u2009\u200a an\u2009\u200a annual\u2009\u200a
\ninterest\u2009\u200arate\u2009\u200aof\u2009\u200a6%\u2009\u200a(2023:\u2009\u200a6%).\u2009\u200aThe\u2009\u200aamount\u2009\u200aof\u2009\u200ainterest\u2009\u200a
\nrecognised\u2009\u200afor\u2009\u200athe\u2009\u200ayear\u2009\u200a2024\u2009\u200ais\u2009\u200aEUR\u2009\u200a1.2\u2009\u200amillion.\u2009\u200aAs\u2009\u200aat\u2009\u200a
\n31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200aoutstanding\u2009\u200abalance\u2009\u200aamounts\u2009\u200a
\nto\u2009\u200aEUR\u2009\u200a20.3\u2009\u200amillion\u2009\u200aand\u2009\u200ais\u2009\u200arepayable\u2009\u200aon\u2009\u200ademand\u2009\u200awith\u2009\u200a
\nfinal\u2009\u200amaturity\u2009\u200aon\u2009\u200aJune\u2009\u200a2025.
\nSocfinaf\u2009\u200adid\u2009\u200anot\u2009\u200apay\u2009\u200aany\u2009\u200adividend\u2009\u200ain\u2009\u200a2024\u2009\u200ato\u2009\u200aits\u2009\u200aparent\u2009\u200a
\ncompany\u2009\u200aSocfin\u2009\u200a(2023:\u2009\u200anil).\u2009\u200aSocfinaf\u2009\u200aowes\u2009\u200aan\u2009\u200aamount\u2009\u200aof\u2009\u200a
\nEUR\u2009\u200a30.0\u2009\u200amillion\u2009\u200afrom\u2009\u200aSocfin\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a80.0\u2009\u200amillion),\u2009\u200a
\nrepayable\u2009\u200a early\u2009\u200a or\u2009\u200a at\u2009\u200a the\u2009\u200a latest\u2009\u200a on\u2009\u200a November\u2009\u200a 2026.\u2009\u200a
\nAnnual\u2009\u200a interest\u2009\u200a at\u2009\u200a rate\u2009\u200a of\u2009\u200a 6.25%\u2009\u200a (2023:\u2009\u200a 6.25%)\u2009\u200a is\u2009\u200a
\npayable\u2009\u200a on\u2009\u200a this\u2009\u200a loan.\u2009\u200a As\u2009\u200a such,\u2009\u200a Socfinaf\u2009\u200a has\u2009\u200a paid\u2009\u200a
\nan\u2009\u200a interest\u2009\u200a of\u2009\u200a EUR\u2009\u200a 3.9\u2009\u200a million\u2009\u200a in\u2009\u200a 2024\u2009\u200a compared\u2009\u200a to\u2009\u200a
\nEUR\u2009\u200a5.8\u2009\u200amillion\u2009\u200ain\u2009\u200a2023.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag513": {
"value": "\n
\n\nNote 31. Off balance sheet commitments
\nIn\u2009\u200a 2019,\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a of\u2009\u200a Socfinaf,\u2009\u200a Okomu\u2009\u200a Oil\u2009\u200a Palm\u2009\u200a
\nCompany\u2009\u200a obtained\u2009\u200a a\u2009\u200a loan\u2009\u200a of\u2009\u200a Naira\u2009\u200a 10\u2009\u200a billion.\u2009\u200a The\u2009\u200a
\ncontract\u2009\u200astipulates\u2009\u200athat\u2009\u200aOkomu\u2009\u200awill\u2009\u200ause\u2009\u200aas\u2009\u200amortgage\u2009\u200a
\nguarantee,\u2009\u200a up\u2009\u200a to\u2009\u200a the\u2009\u200a loan\u2009\u200a granted,\u2009\u200a the\u2009\u200a 11,416\u2009\u200a ha\u2009\u200a
\nplantation.\u2009\u200aAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200abalance\u2009\u200aof\u2009\u200athe\u2009\u200a
\nloan\u2009\u200aamounts\u2009\u200ato\u2009\u200aEUR\u2009\u200a4\u2009\u200amillion\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a7\u2009\u200amillion).
\nIn\u2009\u200a 2021,\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a of\u2009\u200a Socfinaf,\u2009\u200a Okomu\u2009\u200a Oil\u2009\u200a Palm\u2009\u200a
\nCompany\u2009\u200a obtained\u2009\u200a a\u2009\u200a loan\u2009\u200a of\u2009\u200a Naira\u2009\u200a 2\u2009\u200a billion,\u2009\u200a whose\u2009\u200a
\ncontract\u2009\u200astipulates\u2009\u200athat\u2009\u200aOkomu\u2009\u200awill\u2009\u200ause\u2009\u200aas\u2009\u200amortgage\u2009\u200a
\nguarantee,\u2009\u200a up\u2009\u200a to\u2009\u200a the\u2009\u200a loan\u2009\u200a granted,\u2009\u200a the\u2009\u200a 11,416\u2009\u200a ha\u2009\u200a
\nplantation.\u2009\u200aAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200abalance\u2009\u200aof\u2009\u200athe\u2009\u200a
\nloan\u2009\u200aamounts\u2009\u200ato\u2009\u200aEUR\u2009\u200a1\u2009\u200amillion\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a1\u2009\u200amillion).
\nIn\u2009\u200a compliance\u2009\u200a with\u2009\u200a Group\u2019s\u2009\u200a commitments\u2009\u200a on\u2009\u200a
\nresponsible\u2009\u200a management,\u2009\u200a most\u2009\u200a of\u2009\u200a the\u2009\u200a plantations\u2009\u200a
\nwithin\u2009\u200a the\u2009\u200a Group\u2009\u200a have\u2009\u200a been\u2009\u200a certified\u2009\u200a RSPO.\u2009\u200a RSPO\u2009\u200a
\ncertification\u2009\u200a contains\u2009\u200a engagements\u2009\u200a to\u2009\u200a support\u2009\u200a
\nreforestation\u2009\u200a projects,\u2009\u200a named\u2009\u200a compensation\u2009\u200a plans.\u2009\u200a
\nSince\u2009\u200amost\u2009\u200aof\u2009\u200athe\u2009\u200aplantations\u2009\u200ahave\u2009\u200abeen\u2009\u200acertified\u2009\u200aRSPO,\u2009\u200a
\nthe\u2009\u200a Group\u2009\u200a is\u2009\u200a committed\u2009\u200a into\u2009\u200a several\u2009\u200a reforestation\u2009\u200a
\nprojects\u2009\u200ain\u2009\u200aAfrica,\u2009\u200arepresenting\u2009\u200aan\u2009\u200aoverall\u2009\u200abudget\u2009\u200aof\u2009\u200a
\nUSD\u2009\u200a 19.6\u2009\u200a million\u2009\u200a (EUR\u2009\u200a 18.9\u2009\u200a million,\u2009\u200a undiscounted),\u2009\u200a
\nthat\u2009\u200ashould\u2009\u200abe\u2009\u200aexpensed\u2009\u200abetween\u2009\u200a2025\u2009\u200aand\u2009\u200a2047.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\nNote 34. Contingent liabilities
\nSoci\u00e9t\u00e9\u2009\u200ades\u2009\u200aCaoutchoucs\u2009\u200adu\u2009\u200aGrand\u2009\u200aBereby\u2009\u200a(\u201cSOGB\u201d),\u2009\u200aa\u2009\u200a
\npublic\u2009\u200alimited\u2009\u200acompany\u2009\u200aincorporated\u2009\u200aunder\u2009\u200aIvorian\u2009\u200alaw\u2009\u200a
\nand\u2009\u200asubsidiary\u2009\u200aof\u2009\u200athe\u2009\u200aGroup,\u2009\u200ais\u2009\u200ainvolved\u2009\u200ain\u2009\u200aa\u2009\u200adispute\u2009\u200a
\nwith\u2009\u200a the\u2009\u200a Caisse\u2009\u200a Nationale\u2009\u200a de\u2009\u200a Pr\u00e9voyance\u2009\u200a Sociale\u2009\u200a
\n(\u201cCNPS\u201d)\u2009\u200aof\u2009\u200athe\u2009\u200aC\u00f4te\u2009\u200ad\u2019Ivoire.\u2009\u200aThis\u2009\u200adispute\u2009\u200aconcerns\u2009\u200a
\nthe\u2009\u200atax\u2009\u200aaudit\u2009\u200aof\u2009\u200athe\u2009\u200abenefits\u2009\u200ain\u2009\u200akind\u2009\u200athat\u2009\u200aSOGB\u2009\u200ashould\u2009\u200a
\nhave\u2009\u200apaid\u2009\u200ato\u2009\u200aCNPS\u2009\u200afor\u2009\u200ahaving\u2009\u200aprovided\u2009\u200ahousing\u2009\u200ato\u2009\u200aits\u2009\u200a
\nemployees.
\nFollowing\u2009\u200a an\u2009\u200a initial\u2009\u200a analysis\u2009\u200a for\u2009\u200a the\u2009\u200a period\u2009\u200a from\u2009\u200a 1\u2009\u200a
\nJanuary\u2009\u200a2010\u2009\u200ato\u2009\u200a31\u2009\u200aDecember\u2009\u200a2013,\u2009\u200aCNPS\u2009\u200aestimated\u2009\u200a
\nthe\u2009\u200a due\u2009\u200a amount\u2009\u200a at\u2009\u200a CFA\u2009\u200a 182\u2009\u200a million,\u2009\u200a equivalent\u2009\u200a to\u2009\u200a
\nEUR\u2009\u200a277,000.\u2009\u200aBased\u2009\u200aon\u2009\u200aSOGB\u2019s\u2009\u200acalculations,\u2009\u200ahowever,\u2009\u200a
\nthe\u2009\u200aamount\u2009\u200aowed\u2009\u200ais\u2009\u200aof\u2009\u200aCFA\u2009\u200a32\u2009\u200amillion,\u2009\u200aequivalent\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a48,000.
\nFollowing\u2009\u200a a\u2009\u200a contestation,\u2009\u200a the\u2009\u200a case\u2009\u200a was\u2009\u200a brought\u2009\u200a
\nbefore\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aSassandra.\u2009\u200aThe\u2009\u200alatter\u2009\u200ainvited\u2009\u200athe\u2009\u200a
\ntwo\u2009\u200aparties\u2009\u200ato\u2009\u200areach\u2009\u200aan\u2009\u200aamicable\u2009\u200asettlement\u2009\u200afor\u2009\u200athe\u2009\u200a
\ndispute\u2009\u200abetween\u2009\u200athem\u2009\u200aand\u2009\u200ato\u2009\u200asubmit\u2009\u200aa\u2009\u200atransactional\u2009\u200a
\nagreement,\u2009\u200aif\u2009\u200anecessary.
\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a an\u2009\u200a amicable\u2009\u200a settlement\u2009\u200a for\u2009\u200a the\u2009\u200a
\ndispute,\u2009\u200ait\u2009\u200awould\u2009\u200abe\u2009\u200aup\u2009\u200ato\u2009\u200athe\u2009\u200aSassandra\u2009\u200aCourt\u2009\u200ato\u2009\u200arule\u2009\u200a
\non the merits.
\nThe\u2009\u200aCNPS\u2009\u200acarried\u2009\u200aout\u2009\u200aa\u2009\u200asecond\u2009\u200aanalysis\u2009\u200acovering\u2009\u200athe\u2009\u200a
\nyears\u2009\u200a 2014\u2009\u200a through\u2009\u200a 2018.\u2009\u200a The\u2009\u200a CNPS\u2009\u200a added\u2009\u200a to\u2009\u200a the\u2009\u200a
\nprevious\u2009\u200aamount\u2009\u200aa\u2009\u200asum\u2009\u200aof\u2009\u200aCFA\u2009\u200a1,650\u2009\u200amillion,\u2009\u200aequivalent\u2009\u200a
\nto\u2009\u200aEUR\u2009\u200a2.5\u2009\u200amillion.\u2009\u200aThe\u2009\u200aSOGB\u2009\u200ahas\u2009\u200arecorded\u2009\u200aa\u2009\u200aprovision\u2009\u200a
\nof\u2009\u200a CFA\u2009\u200a 250\u2009\u200a million,\u2009\u200a equivalent\u2009\u200a to\u2009\u200a EUR\u2009\u200a 381,000,\u2009\u200a
\nwhich\u2009\u200a corresponds\u2009\u200a to\u2009\u200a the\u2009\u200a amount\u2009\u200a it\u2009\u200a considers\u2009\u200a to\u2009\u200a be\u2009\u200a
\neffectively\u2009\u200adue.
\nThe\u2009\u200a matter\u2009\u200a of\u2009\u200a housing\u2009\u200a on\u2009\u200a plantations\u2009\u200a in\u2009\u200a rural\u2009\u200a areas\u2009\u200a
\nis\u2009\u200aa\u2009\u200ageneral\u2009\u200aissue\u2009\u200aand\u2009\u200aconcerns\u2009\u200amost\u2009\u200aagricultural\u2009\u200aand\u2009\u200a
\nforestry\u2009\u200acompanies,\u2009\u200aparticularly\u2009\u200athose\u2009\u200ain\u2009\u200athe\u2009\u200arubber,\u2009\u200a
\noil\u2009\u200apalm\u2009\u200aand\u2009\u200abanana\u2009\u200asectors.
\nFor\u2009\u200a this\u2009\u200a reason,\u2009\u200a actions\u2009\u200a have\u2009\u200a been\u2009\u200a undertaken\u2009\u200a by\u2009\u200a
\ncompanies\u2009\u200a in\u2009\u200a the\u2009\u200a sector,\u2009\u200a which\u2009\u200a are\u2009\u200a supported\u2009\u200a by\u2009\u200a
\nthe\u2009\u200a Union\u2009\u200a of\u2009\u200a Agricultural\u2009\u200a and\u2009\u200a Forestry\u2009\u200a Companies\u2009\u200a
\n(\u201cUNEMAF\u201d)\u2009\u200a and\u2009\u200a the\u2009\u200a General\u2009\u200a Confederation\u2009\u200a of\u2009\u200a
\nCompanies\u2009\u200a of\u2009\u200a C\u00f4te\u2009\u200a d\u2019Ivoire\u2009\u200a (\u201cCGECI\u201d),\u2009\u200a to\u2009\u200a obtain\u2009\u200a a\u2009\u200a
\nclear\u2009\u200aposition\u2009\u200afrom\u2009\u200athe\u2009\u200aCNPS\u2009\u200aon\u2009\u200athis\u2009\u200aissue.
\nThe\u2009\u200aCNPS\u2009\u200ahad\u2009\u200aalways\u2009\u200ashown\u2009\u200aleniency\u2009\u200afor\u2009\u200adetermining\u2009\u200a
\nof\u2009\u200a benefits\u2009\u200a in\u2009\u200a kind\u2009\u200a constituted\u2009\u200a by\u2009\u200a the\u2009\u200a provision\u2009\u200a of\u2009\u200a
\nhousing\u2009\u200ain\u2009\u200arural\u2009\u200aareas.
\nA\u2009\u200a proposal\u2009\u200a for\u2009\u200a arbitration\u2009\u200a was\u2009\u200a submitted\u2009\u200a to\u2009\u200a the\u2009\u200a
\nMinistry\u2009\u200a of\u2009\u200a Employment\u2009\u200a and\u2009\u200a Social\u2009\u200a Protection\u2009\u200a by\u2009\u200a a\u2009\u200a
\nworking\u2009\u200agroup\u2009\u200athat\u2009\u200acomprises\u2009\u200amembers\u2009\u200aof\u2009\u200aCGECI\u2009\u200aand\u2009\u200a
\nUNEMAF.\u2009\u200a Working\u2009\u200a group\u2009\u200a meetings\u2009\u200a were\u2009\u200a scheduled\u2009\u200a
\nto\u2009\u200atake\u2009\u200aplace\u2009\u200ain\u2009\u200athe\u2009\u200acourse\u2009\u200aof\u2009\u200a2020,\u2009\u200abut\u2009\u200athese\u2009\u200awere\u2009\u200a
\npostponed\u2009\u200adue\u2009\u200a to\u2009\u200a the\u2009\u200a health\u2009\u200a situation\u2009\u200aand\u2009\u200a have\u2009\u200a not\u2009\u200a
\nbeen\u2009\u200aresumed\u2009\u200ato\u2009\u200adate.
\nAt\u2009\u200a the\u2009\u200a date\u2009\u200a of\u2009\u200a the\u2009\u200a closing\u2009\u200a of\u2009\u200a the\u2009\u200a accounts,\u2009\u200a the\u2009\u200a
\namicable\u2009\u200aprocedure\u2009\u200a is\u2009\u200atherefore\u2009\u200astill\u2009\u200a in\u2009\u200aprogress.\u2009\u200aIts\u2009\u200a
\noutcome\u2009\u200a will\u2009\u200a determine\u2009\u200a whether\u2009\u200a or\u2009\u200a not\u2009\u200a the\u2009\u200a case\u2009\u200a is\u2009\u200a
\nreferred\u2009\u200ato\u2009\u200athe\u2009\u200aSassandra\u2009\u200aCourt,\u2009\u200awhich\u2009\u200ahas\u2009\u200athe\u2009\u200apower\u2009\u200a
\nalone\u2009\u200a to\u2009\u200a enforce\u2009\u200a the\u2009\u200a parties.\u2009\u200a Insofar\u2009\u200a as\u2009\u200a there\u2009\u200a is\u2009\u200a no\u2009\u200a
\nlegal\u2009\u200a constraint\u2009\u200a to\u2009\u200a date,\u2009\u200a and\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a above,\u2009\u200a
\nthe\u2009\u200a management\u2009\u200a is\u2009\u200a of\u2009\u200a the\u2009\u200a opinion\u2009\u200a that\u2009\u200a no\u2009\u200a material\u2009\u200a
\nprovision\u2009\u200ashould\u2009\u200abe\u2009\u200arecorded\u2009\u200abecause\u2009\u200athe\u2009\u200aprobability\u2009\u200a
\nof\u2009\u200aa\u2009\u200aclaim\u2009\u200ais\u2009\u200avery\u2009\u200alow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag514": {
"value": "\nNote 31. Off balance sheet commitments
\nIn\u2009\u200a 2019,\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a of\u2009\u200a Socfinaf,\u2009\u200a Okomu\u2009\u200a Oil\u2009\u200a Palm\u2009\u200a
\nCompany\u2009\u200a obtained\u2009\u200a a\u2009\u200a loan\u2009\u200a of\u2009\u200a Naira\u2009\u200a 10\u2009\u200a billion.\u2009\u200a The\u2009\u200a
\ncontract\u2009\u200astipulates\u2009\u200athat\u2009\u200aOkomu\u2009\u200awill\u2009\u200ause\u2009\u200aas\u2009\u200amortgage\u2009\u200a
\nguarantee,\u2009\u200a up\u2009\u200a to\u2009\u200a the\u2009\u200a loan\u2009\u200a granted,\u2009\u200a the\u2009\u200a 11,416\u2009\u200a ha\u2009\u200a
\nplantation.\u2009\u200aAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200abalance\u2009\u200aof\u2009\u200athe\u2009\u200a
\nloan\u2009\u200aamounts\u2009\u200ato\u2009\u200aEUR\u2009\u200a4\u2009\u200amillion\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a7\u2009\u200amillion).
\nIn\u2009\u200a 2021,\u2009\u200a a\u2009\u200a subsidiary\u2009\u200a of\u2009\u200a Socfinaf,\u2009\u200a Okomu\u2009\u200a Oil\u2009\u200a Palm\u2009\u200a
\nCompany\u2009\u200a obtained\u2009\u200a a\u2009\u200a loan\u2009\u200a of\u2009\u200a Naira\u2009\u200a 2\u2009\u200a billion,\u2009\u200a whose\u2009\u200a
\ncontract\u2009\u200astipulates\u2009\u200athat\u2009\u200aOkomu\u2009\u200awill\u2009\u200ause\u2009\u200aas\u2009\u200amortgage\u2009\u200a
\nguarantee,\u2009\u200a up\u2009\u200a to\u2009\u200a the\u2009\u200a loan\u2009\u200a granted,\u2009\u200a the\u2009\u200a 11,416\u2009\u200a ha\u2009\u200a
\nplantation.\u2009\u200aAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200abalance\u2009\u200aof\u2009\u200athe\u2009\u200a
\nloan\u2009\u200aamounts\u2009\u200ato\u2009\u200aEUR\u2009\u200a1\u2009\u200amillion\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a1\u2009\u200amillion).
\nIn\u2009\u200a compliance\u2009\u200a with\u2009\u200a Group\u2019s\u2009\u200a commitments\u2009\u200a on\u2009\u200a
\nresponsible\u2009\u200a management,\u2009\u200a most\u2009\u200a of\u2009\u200a the\u2009\u200a plantations\u2009\u200a
\nwithin\u2009\u200a the\u2009\u200a Group\u2009\u200a have\u2009\u200a been\u2009\u200a certified\u2009\u200a RSPO.\u2009\u200a RSPO\u2009\u200a
\ncertification\u2009\u200a contains\u2009\u200a engagements\u2009\u200a to\u2009\u200a support\u2009\u200a
\nreforestation\u2009\u200a projects,\u2009\u200a named\u2009\u200a compensation\u2009\u200a plans.\u2009\u200a
\nSince\u2009\u200amost\u2009\u200aof\u2009\u200athe\u2009\u200aplantations\u2009\u200ahave\u2009\u200abeen\u2009\u200acertified\u2009\u200aRSPO,\u2009\u200a
\nthe\u2009\u200a Group\u2009\u200a is\u2009\u200a committed\u2009\u200a into\u2009\u200a several\u2009\u200a reforestation\u2009\u200a
\nprojects\u2009\u200ain\u2009\u200aAfrica,\u2009\u200arepresenting\u2009\u200aan\u2009\u200aoverall\u2009\u200abudget\u2009\u200aof\u2009\u200a
\nUSD\u2009\u200a 19.6\u2009\u200a million\u2009\u200a (EUR\u2009\u200a 18.9\u2009\u200a million,\u2009\u200a undiscounted),\u2009\u200a
\nthat\u2009\u200ashould\u2009\u200abe\u2009\u200aexpensed\u2009\u200abetween\u2009\u200a2025\u2009\u200aand\u2009\u200a2047.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag515": {
"value": "\n\n\nNote 32. Segment information
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS\u2009\u200a 8,\u2009\u200a the\u2009\u200a information\u2009\u200a analysed\u2009\u200a by\u2009\u200a
\nmanagement\u2009\u200ais\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200ageographical\u2009\u200adistribution\u2009\u200aof\u2009\u200apolitical\u2009\u200a
\nand\u2009\u200aeconomic\u2009\u200arisks.\u2009\u200aAs\u2009\u200aa\u2009\u200aresult,\u2009\u200athe\u2009\u200asectors\u2009\u200apresented\u2009\u200aare\u2009\u200aEurope,\u2009\u200a
\nSierra\u2009\u200aLeone,\u2009\u200aLiberia,\u2009\u200aC\u00f4te\u2009\u200ad\u2019Ivoire,\u2009\u200aGhana,\u2009\u200aNigeria,\u2009\u200aCameroon,\u2009\u200a
\nS\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200aand\u2009\u200aCongo\u2009\u200a(DRC).
\nProducts\u2009\u200a from\u2009\u200a C\u00f4te\u2009\u200a d\u2019Ivoire,\u2009\u200a Ghana,\u2009\u200a Nigeria\u2009\u200a and\u2009\u200a Cameroon\u2019s\u2009\u200a
\noperating\u2009\u200a sectors\u2009\u200a come\u2009\u200a from\u2009\u200a the\u2009\u200a palm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a sales.\u2009\u200a
\nThose\u2009\u200a from\u2009\u200a the\u2009\u200a Liberia\u2009\u200a sector\u2009\u200a are\u2009\u200a only\u2009\u200a from\u2009\u200a the\u2009\u200a rubber\u2009\u200a sales,\u2009\u200a
\nwhile\u2009\u200a those\u2009\u200a from\u2009\u200a Sierra\u2009\u200a Leone,\u2009\u200a Ghana,\u2009\u200a S\u00e3o\u2009\u200aTom\u00e9\u2009\u200a and\u2009\u200a Principe\u2009\u200a
\nand\u2009\u200aCongo\u2009\u200a(DRC)\u2009\u200acome\u2009\u200asolely\u2009\u200afrom\u2009\u200athe\u2009\u200apalm\u2009\u200aoil\u2009\u200asales.\u2009\u200aThose\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aEuropean\u2009\u200asegment\u2009\u200acome\u2009\u200afrom\u2009\u200athe\u2009\u200aprovision\u2009\u200aof\u2009\u200aadministrative\u2009\u200a
\nservices,\u2009\u200a of\u2009\u200a assistance\u2009\u200a in\u2009\u200a managing\u2009\u200a the\u2009\u200a areas\u2009\u200a under\u2009\u200a plantation\u2009\u200a
\nand\u2009\u200athe\u2009\u200amarketing\u2009\u200aof\u2009\u200aproducts\u2009\u200aoutside\u2009\u200aof\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200asegment\u2009\u200a
\nresult\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200athe\u2009\u200aprofit\u2009\u200afrom\u2009\u200aoperations.
\nThe\u2009\u200a stated\u2009\u200a figures\u2009\u200a originate\u2009\u200a from\u2009\u200a internal\u2009\u200a reporting.\u2009\u200a Since\u2009\u200a
\nthey\u2009\u200a do\u2009\u200a not\u2009\u200a reflect\u2009\u200a any\u2009\u200a consolidation\u2009\u200a or\u2009\u200a IFRS\u2009\u200a adjustments\u2009\u200a or\u2009\u200a
\nrestatements,\u2009\u200athey\u2009\u200aare\u2009\u200a not\u2009\u200a directly\u2009\u200a comparable\u2009\u200a to\u2009\u200a the\u2009\u200a amount\u2009\u200a
\nreported\u2009\u200ain\u2009\u200athe\u2009\u200aconsolidated\u2009\u200astatement\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aposition\u2009\u200a
\nand\u2009\u200aincome\u2009\u200astatement.
\n* Segmental breakdown of profit / (loss) as at 31 December 2023
\n\n
\n\n\n | \n | \nSierra | \n | \nC\u00f4te | \n | \n | \n | \nS\u00e3o Tom\u00e9 | \nCongo | \n | \n\n\n\n\n\n
\n\n| EUR | \nEurope | \nLeone | \nLiberia | \nd'Ivoire | \nGhana | \nNigeria | \nCameroon | \nand | \n(DRC) | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n | \nPrincipe | \n | \n | \n\n\n\n\n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| business\u2009\u200awith\u2009\u200aexternal\u2009\u200a | \n0 | \n44,340,974 | \n36,813,393 | \n160,456,976 | \n34,514,182 | \n113,518,677 | \n156,987,751 | \n5,511,788 | \n10,923,105 | \n563,066,846 | \n\n\n\n\n\n
\n\n| customers | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| business between | \n0 | \n0 | \n0 | \n142,039 | \n0 | \n0 | \n0 | \n0 | \n0 | \n142,039 | \n\n\n\n\n\n
\n\n| segments | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Raw\u2009\u200amaterials\u2009\u200aand\u2009\u200a | \n0 | \n-9,871,828 | \n-14,655,657 | \n-85,800,296 | \n-5,767,731 | \n-23,467,006 | \n-52,489,312 | \n-2,141,205 | \n-3,839,471 | \n-198,032,506 | \n\n\n\n\n\n
\n\n| consumables\u2009\u200aused | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aexpenses\u2009\u200a(*) | \n-2,760,646 | \n-6,819,654 | \n-10,822,984 | \n-21,217,101 | \n-3,063,113 | \n-36,461,249 | \n-32,737,251 | \n-1,531,005 | \n-3,089,851 | \n-118,502,853 | \n\n\n\n\n\n
\n\n| Staff costs | \n0 | \n-6,200,117 | \n-8,196,073 | \n-29,184,999 | \n-4,598,807 | \n-2,986,458 | \n-22,056,316 | \n-2,216,606 | \n-3,470,508 | \n-78,909,883 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200aand\u2009\u200a | \n0 | \n-7,320,901 | \n-13,907,357 | \n-11,619,861 | \n-2,350,323 | \n-8,431,352 | \n-19,884,067 | \n-1,346,455 | \n-3,730,129 | \n-68,590,445 | \n\n\n\n\n\n
\n\n| impairment\u2009\u200aexpense | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aoperational\u2009\u200a | \n1,102,029 | \n-1,458,697 | \n-1,415,146 | \n-59,267 | \n-203,855 | \n10,166,980 | \n-116,544 | \n-238,200 | \n-1,598,184 | \n6,179,116 | \n\n\n\n\n\n
\n\n| income\u2009\u200aand\u2009\u200aexpenses\u2009\u200a(**) | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Segmental profit / (loss) | \n-1,658,616 | \n12,669,776 | \n-12,183,825 | \n12,575,452 | \n18,530,353 | \n52,339,593 | \n29,704,262 | \n-1,961,683 | \n-4,805,038 | \n105,210,274 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aincome\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n23,005,905 | \n\n\n\n\n\n
\n\n| gain\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-43,365,744 | \n\n\n\n\n\n
\n\n| loss\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Group share of income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n6,002,745 | \n\n\n\n\n\n
\n\n| from associates | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| deferred\u2009\u200atax\u2009\u200a(expense)\u2009\u200a/\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-41,528,411 | \n\n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Net Profit / (loss) for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n49,324,768 | \n\n\n\n\n\n
\n\n| the period | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n(*)\u2009\u200a Other\u2009\u200aexpenses\u2009\u200ainclude\u2009\u200acorrespond\u2009\u200amainly\u2009\u200ato\u2009\u200aexternal\u2009\u200aservices\u2009\u200ainvoiced\u2009\u200ato\u2009\u200aplantations\u2009\u200aand\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(Transport,\u2009\u200a
\ninterim\u2009\u200aand\u2009\u200asubcontractors,\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200ainsurance\u2009\u200a\u2026).
\n(**)\u2009\u200aOther\u2009\u200aoperational\u2009\u200aincome\u2009\u200aand\u2009\u200aexpenses\u2009\u200aare\u2009\u200anot\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(government\u2009\u200agrants,\u2009\u200aother\u2009\u200ataxes,\u2009\u200aproperty\u2009\u200ataxes,\u2009\u200a\u2026).
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n* Segmental breakdown of profit / (loss) as at 31 December 2024
\n\n
\n\n\n | \n | \nSierra | \n | \nC\u00f4te | \n | \n | \n | \nS\u00e3o Tom\u00e9 | \nCongo | \n | \n\n
\n\n| EUR | \nEurope | \nLeone | \nLiberia | \nd'Ivoire | \nGhana | \nNigeria | \nCameroon | \nand | \n(DRC) | \nTOTAL | \n\n
\n\n | \n | \n | \n | \n | \n | \n | \n | \nPrincipe | \n | \n | \n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| business\u2009\u200awith\u2009\u200aexternal\u2009\u200a | \n0 | \n36,173,045 | \n41,386,727 | \n192,312,963 | \n31,225,313 | \n81,277,153 | \n190,843,095 | \n5,439,779 | \n12,724,876 | \n591,382,950 | \n\n
\n\n| customers | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| business between | \n0 | \n0 | \n0 | \n181,737 | \n0 | \n0 | \n0 | \n0 | \n0 | \n181,737 | \n\n
\n\n| segments | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Raw\u2009\u200amaterials\u2009\u200aand\u2009\u200a | \n0 | \n-7,902,602 | \n-5,379,820 | \n-91,507,678 | \n-4,648,969 | \n-11,876,188 | \n-70,169,794 | \n-1,400,552 | \n-2,892,884 | \n-195,778,485 | \n\n
\n\n| consumables\u2009\u200aused | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Other\u2009\u200aexpenses\u2009\u200a(*) | \n-3,432,596 | \n-6,897,187 | \n-17,066,305 | \n-23,690,750 | \n-3,031,418 | \n-28,824,359 | \n-39,901,479 | \n-1,979,936 | \n-2,536,200 | \n-127,360,230 | \n\n
\n\n| Staff costs | \n-239,750 | \n-8,309,246 | \n-8,345,726 | \n-28,286,341 | \n-5,328,019 | \n-1,017,338 | \n-21,323,285 | \n-2,250,577 | \n-3,466,873 | \n-78,567,156 | \n\n
\n\n| Depreciation\u2009\u200aand\u2009\u200a | \n0 | \n-7,133,509 | \n-5,174,916 | \n-11,147,579 | \n-5,040,249 | \n-4,295,495 | \n-20,577,477 | \n-3,506,001 | \n-2,955,811 | \n-59,831,038 | \n\n
\n\n| impairment\u2009\u200aexpense | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Other\u2009\u200aoperational\u2009\u200a | \n1,206,767 | \n-2,508,507 | \n-3,334,668 | \n195,692 | \n-554,960 | \n-1,086,698 | \n-819,290 | \n-271,138 | \n-4,080,542 | \n-11,253,343 | \n\n
\n\n| income\u2009\u200aand\u2009\u200aexpenses\u2009\u200a(**) | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Segmental profit / (loss) | \n-2,465,579 | \n3,421,994 | \n2,085,292 | \n37,876,154 | \n12,621,698 | \n34,177,075 | \n38,051,769 | \n-3,968,425 | \n-3,207,433 | \n118,592,545 | \n\n
\n\n| Financial\u2009\u200aincome\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n34,148,646 | \n\n
\n\n| gain\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-38,924,056 | \n\n
\n\n| loss\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Group share of income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n4,681,925 | \n\n
\n\n| from associates | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| deferred\u2009\u200atax\u2009\u200a(expense)\u2009\u200a/\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-36,717,839 | \n\n
\n\n| income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Net Profit / (loss) for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n81,781,222 | \n\n
\n\n| the period | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n\n\n
\n\n
\n
\n(*)\u2009\u200a Other\u2009\u200aexpenses\u2009\u200ainclude\u2009\u200acorrespond\u2009\u200amainly\u2009\u200ato\u2009\u200aexternal\u2009\u200aservices\u2009\u200ainvoiced\u2009\u200ato\u2009\u200aplantations\u2009\u200aand\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(Transport,\u2009\u200a
\ninterim\u2009\u200aand\u2009\u200asubcontractors,\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200ainsurance\u2009\u200a\u2026).
\n(**)\u2009\u200aOther\u2009\u200aoperational\u2009\u200aincome\u2009\u200aand\u2009\u200aexpenses\u2009\u200aare\u2009\u200anot\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(government\u2009\u200agrants,\u2009\u200aother\u2009\u200ataxes,\u2009\u200aproperty\u2009\u200ataxes,\u2009\u200a\u2026).
\n\n\n
\n\n\n\n* Total segmental assets
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Europe | \n2,470,841 | \n1,489,353 | \n\n
\n\n| Sierra Leone | \n125,589,443 | \n123,185,982 | \n\n
\n\n| Liberia | \n125,895,953 | \n115,836,618 | \n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n156,984,041 | \n151,924,753 | \n\n
\n\n| Ghana | \n34,590,758 | \n37,518,498 | \n\n
\n\n| Nigeria | \n73,267,846 | \n81,865,152 | \n\n
\n\n| Cameroon | \n177,372,347 | \n178,037,147 | \n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n23,300,264 | \n26,624,876 | \n\n
\n\n| Congo\u2009\u200a(DRC) | \n49,879,235 | \n51,567,843 | \n\n
\n\n| TOTAL | \n769,350,728 | \n768,050,223 | \n\n
\n\n| IFRS\u2009\u200a3\u2009\u200a/\u2009\u200aIAS\u2009\u200a16:\u2009\u200aBearer\u2009\u200aplants | \n-18,642,032 | \n-18,545,344 | \n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n7,760,052 | \n1,036,347 | \n\n
\n\n| Other\u2009\u200aIFRS\u2009\u200aadjustments | \n-6,672,709 | \n-6,556,682 | \n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n-57,907,036 | \n-52,372,458 | \n\n
\n\n| Total consolidated segmental assets | \n693,889,004 | \n691,612,086 | \n\n
\n\n| Consolidated assets not included in segmental assets | \n | \n | \n\n
\n\n| Right-of-use\u2009\u200aassets | \n31,473,450 | \n29,232,550 | \n\n
\n\n| Investments in associates | \n28,728,462 | \n24,499,660 | \n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome | \n4,800,038 | \n4,800,038 | \n\n
\n\n| Long-term\u2009\u200aadvances | \n1,746,434 | \n2,015,903 | \n\n
\n\n| Deferred\u2009\u200atax | \n12,390,875 | \n2,735,632 | \n\n
\n\n| Other non-current assets | \n3,710,342 | \n3,089,715 | \n\n
\n\n| Consolidated non-current assets | \n82,849,601 | \n66,373,498 | \n\n
\n\n| Other\u2009\u200adebtors | \n15,728,504 | \n23,131,220 | \n\n
\n\n| Current\u2009\u200atax\u2009\u200aassets | \n6,066,013 | \n9,549,095 | \n\n
\n\n| Consolidated current assets | \n21,794,516 | \n32,680,315 | \n\n
\n\n| Total of consolidated assets in the segmental assets | \n104,644,118 | \n99,053,812 | \n\n
\n\n| Assets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n6,313,418 | \n\n
\n\n| Total assets | \n798,533,121 | \n796,979,317 | \n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n\n\n* Total segmental liabilities
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Europe | \n71,664,116 | \n3,261,194 | \n\n
\n\n| Sierra Leone | \n2,141,812 | \n2,453,806 | \n\n
\n\n| Liberia | \n7,059,949 | \n7,008,789 | \n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n18,401,404 | \n29,593,122 | \n\n
\n\n| Ghana | \n2,906,865 | \n597,314 | \n\n
\n\n| Nigeria | \n6,318,461 | \n3,674,454 | \n\n
\n\n| Cameroon | \n31,406,383 | \n27,352,202 | \n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n5,181,397 | \n4,435,416 | \n\n
\n\n| Congo\u2009\u200a(DRC) | \n1,974,123 | \n2,393,585 | \n\n
\n\n| TOTAL | \n147,054,510 | \n80,769,881 | \n\n
\n\n| Other\u2009\u200aIFRS\u2009\u200aadjustments | \n2,109,067 | \n2,294,545 | \n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n-77,562,730 | \n-12,628,515 | \n\n
\n\n| Total consolidated segmental liabilities | \n71,600,846 | \n70,435,910 | \n\n
\n\n| Consolidated equity and liabilities not included in segmental liabilities | \n | \n | \n\n
\n\n| Total\u2009\u200aequity | \n525,152,562 | \n463,930,610 | \n\n
\n\n| Non-current\u2009\u200aliabilities | \n106,699,276 | \n166,147,779 | \n\n
\n\n| Current\u2009\u200afinancial\u2009\u200adebts | \n60,106,451 | \n64,103,627 | \n\n
\n\n| Current\u2009\u200alease\u2009\u200aliabilities | \n3,274,791 | \n2,778,042 | \n\n
\n\n| Current\u2009\u200atax\u2009\u200aliabilities | \n30,985,675 | \n28,701,137 | \n\n
\n\n| Provisions | \n713,520 | \n597,934 | \n\n
\n\n| Total consolidated equity and liabilities not included in segmental liabilities | \n726,932,275 | \n726,259,128 | \n\n
\n\n| Liabilities\u2009\u200aassociated\u2009\u200awith\u2009\u200aassets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n284,279 | \n\n
\n\n| Total equity and liabilities | \n798,533,122 | \n796,979,317 | \n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n\n\n\n* Costs incurred for acquisition of segmental assets during 2023
\n\n
\n\n\n| EUR | \nIntangible assets | \nTangible assets | \nBiological assets | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n2,535,268 | \n0 | \n2,535,268 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n2,492,307 | \n1,238,634 | \n3,730,941 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n15,621 | \n5,647,697 | \n3,685,695 | \n9,349,013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n1,580,958 | \n160,462 | \n1,741,420 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria | \n0 | \n10,397,083 | \n759,758 | \n11,156,841 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n0 | \n12,548,621 | \n3,801,263 | \n16,349,884 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n0 | \n811,212 | \n0 | \n811,212 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC) | \n0 | \n106,557 | \n0 | \n106,557 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n15,621 | \n36,119,704 | \n9,645,812 | \n45,781,136 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
* Costs incurred for acquisition of segmental assets during 2024
\n\n
\n\n\n| EUR | \nIntangible assets | \nTangible assets | \nBiological assets | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n2,918,570 | \n0 | \n2,918,570 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n3,045,124 | \n772,505 | \n3,817,629 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n1,750 | \n6,302,699 | \n4,416,626 | \n10,721,075 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n1,792,455 | \n7,489 | \n1,799,944 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria | \n0 | \n8,320,017 | \n2,061,827 | \n10,381,845 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n0 | \n15,434,392 | \n3,626,548 | \n19,060,940 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n0 | \n288,366 | \n0 | \n288,366 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC) | \n0 | \n278,538 | \n0 | \n278,538 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n1,750 | \n38,380,160 | \n10,884,996 | \n49,266,907 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
* Information by sector of activity
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers:
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Palm\u2009\u200a | \n352,185,922\u200a | \n370,064,088\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n232,052,741 | \n186,846,082\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aagricultural\u2009\u200aactivities\u2009\u200a | \n1,974,806 | \n1,717,350\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n5,169,491 | \n4,439,331 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n591,382,960 | \n563,066,850 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Information by geographical region
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers\u2009\u200aby\u2009\u200aorigin\u2009\u200aof\u2009\u200athe\u2009\u200acustomers\u2009\u200aand\u2009\u200ageographical\u2009\u200alocation:
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nLiberia | \nd\u2019Ivoire | \n Nigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n3,640,928 | \n0 | \n0 | \n0 | \n0 | \n0 | \n40,700,046 | \n0 | \n0 | \n44,340,974 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n34,963,720 | \n1,849,674 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n36,813,394 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n89,813,516 | \n0 | \n27,089,750 | \n0 | \n 0 | \n0 | \n0 | \n1,266,572 | \n42,287,138 | \n160,456,976 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n34,514,182 | \n0 | \n34,514,182 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n113,518,677 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n113,518,677 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n11,639,991 | \n0 | \n0 | \n0 | \n 145,347,760 | \n0 | \n0 | \n0 | \n0 | \n156,987,752 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,222,997 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n288,791 | \n0 | \n5,511,788 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n10,923,105 | \n0 | \n0 | \n0 | \n10,923,105 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n145,281,153 | \n1,849,674 | \n27,089,750 | \n113,518,677 | \n 145,347,760 | \n10,923,105 | \n40,700,045 | \n36,069,545 | \n42,287,138 | \n563,066,847 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nGhana | \nd\u2019Ivoire | \nNigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n0 | \n0 | \n 0 | \n 0 | \n0 | \n36,173,045 | \n0 | \n0 | \n36,173,045 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n41,385,338 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n1,388 | \n0 | \n41,386,727 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n119,868,974 | \n0 | \n21,202,960 | \n0 | \n0 | \n0 | \n0 | \n1,355,054 | \n49,885,974 | \n192,312,963 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n31,225,313 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n31,225,313 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n81,277,153 | \n0 | \n0 | \n0 | \n0 | \n0 | \n81,277,153 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n22,275,641 | \n0 | \n0 | \n0 | \n 168,567,454 | \n0 | \n0 | \n0 | \n0 | \n190,843,095 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,253,903 | \n0 | \n0 | \n | \n 0 | \n0 | \n0 | \n185,876 | \n0 | \n5,439,779 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n0 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n12,724,876 | \n0 | \n0 | \n0 | \n12,724,876 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n188,783,856 | \n31,225,313 | \n21,202,960 | \n81,277,153 | \n 168,567,454 | \n12,724,876 | \n36,173,045 | \n1,542,319 | \n49,885,974 | \n591,382,950 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Information by business segment and revenue category
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers\u2009\u200aby\u2009\u200abusiness\u2009\u200asegment\u2009\u200aand\u2009\u200ageographical\u2009\u200aarea:
\n\n
\n\n\n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Category | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Business | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n44,340,974 | \n0 | \n0 | \n44,340,974 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n36,813,393 | \n0 | \n36,813,393 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n30,964,234 | \n126,880,126 | \n2,612,616 | \n160,456,976 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n33,301,860 | \n1,136,571 | \n75,751 | \n34,514,182 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n101,319,579 | \n12,017,173 | \n181,926 | \n113,518,677 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n143,702,547 | \n9,998,817 | \n3,286,387 | \n156,987,751 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200a | \n5,511,788 | \n0 | \n0 | \n5,511,788 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n10,923,105 | \n0 | \n0 | \n10,923,105 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n370,064,087 | \n186,846,079 | \n6,156,680 | \n563,066,846 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Category | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Business | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n36,173,045 | \n0 | \n0 | \n36,173,045 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n41,385,339 | \n1,388 | \n41,386,727 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n29,716,535 | \n159,211,619 | \n3,384,808 | \n192,312,963 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n29,401,919 | \n1,771,651 | \n51,743 | \n31,225,313 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n67,125,503 | \n14,058,216 | \n93,434 | \n81,277,153 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n171,623,331 | \n15,625,913 | \n3,593,851 | \n190,843,095 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200a | \n5,420,706 | \n0 | \n19,073 | \n5,439,779 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n12,724,876 | \n0 | \n0 | \n12,724,876 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n352,185,915 | \n232,052,737 | \n7,144,298 | \n591,382,950 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag534": {
"value": "\nNote 32. Segment information
\nIn\u2009\u200a accordance\u2009\u200a with\u2009\u200a IFRS\u2009\u200a 8,\u2009\u200a the\u2009\u200a information\u2009\u200a analysed\u2009\u200a by\u2009\u200a
\nmanagement\u2009\u200ais\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200ageographical\u2009\u200adistribution\u2009\u200aof\u2009\u200apolitical\u2009\u200a
\nand\u2009\u200aeconomic\u2009\u200arisks.\u2009\u200aAs\u2009\u200aa\u2009\u200aresult,\u2009\u200athe\u2009\u200asectors\u2009\u200apresented\u2009\u200aare\u2009\u200aEurope,\u2009\u200a
\nSierra\u2009\u200aLeone,\u2009\u200aLiberia,\u2009\u200aC\u00f4te\u2009\u200ad\u2019Ivoire,\u2009\u200aGhana,\u2009\u200aNigeria,\u2009\u200aCameroon,\u2009\u200a
\nS\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200aand\u2009\u200aCongo\u2009\u200a(DRC).
\nProducts\u2009\u200a from\u2009\u200a C\u00f4te\u2009\u200a d\u2019Ivoire,\u2009\u200a Ghana,\u2009\u200a Nigeria\u2009\u200a and\u2009\u200a Cameroon\u2019s\u2009\u200a
\noperating\u2009\u200a sectors\u2009\u200a come\u2009\u200a from\u2009\u200a the\u2009\u200a palm\u2009\u200a oil\u2009\u200a and\u2009\u200a rubber\u2009\u200a sales.\u2009\u200a
\nThose\u2009\u200a from\u2009\u200a the\u2009\u200a Liberia\u2009\u200a sector\u2009\u200a are\u2009\u200a only\u2009\u200a from\u2009\u200a the\u2009\u200a rubber\u2009\u200a sales,\u2009\u200a
\nwhile\u2009\u200a those\u2009\u200a from\u2009\u200a Sierra\u2009\u200a Leone,\u2009\u200a Ghana,\u2009\u200a S\u00e3o\u2009\u200aTom\u00e9\u2009\u200a and\u2009\u200a Principe\u2009\u200a
\nand\u2009\u200aCongo\u2009\u200a(DRC)\u2009\u200acome\u2009\u200asolely\u2009\u200afrom\u2009\u200athe\u2009\u200apalm\u2009\u200aoil\u2009\u200asales.\u2009\u200aThose\u2009\u200ain\u2009\u200a
\nthe\u2009\u200aEuropean\u2009\u200asegment\u2009\u200acome\u2009\u200afrom\u2009\u200athe\u2009\u200aprovision\u2009\u200aof\u2009\u200aadministrative\u2009\u200a
\nservices,\u2009\u200a of\u2009\u200a assistance\u2009\u200a in\u2009\u200a managing\u2009\u200a the\u2009\u200a areas\u2009\u200a under\u2009\u200a plantation\u2009\u200a
\nand\u2009\u200athe\u2009\u200amarketing\u2009\u200aof\u2009\u200aproducts\u2009\u200aoutside\u2009\u200aof\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200asegment\u2009\u200a
\nresult\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200athe\u2009\u200aprofit\u2009\u200afrom\u2009\u200aoperations.
\nThe\u2009\u200a stated\u2009\u200a figures\u2009\u200a originate\u2009\u200a from\u2009\u200a internal\u2009\u200a reporting.\u2009\u200a Since\u2009\u200a
\nthey\u2009\u200a do\u2009\u200a not\u2009\u200a reflect\u2009\u200a any\u2009\u200a consolidation\u2009\u200a or\u2009\u200a IFRS\u2009\u200a adjustments\u2009\u200a or\u2009\u200a
\nrestatements,\u2009\u200athey\u2009\u200aare\u2009\u200a not\u2009\u200a directly\u2009\u200a comparable\u2009\u200a to\u2009\u200a the\u2009\u200a amount\u2009\u200a
\nreported\u2009\u200ain\u2009\u200athe\u2009\u200aconsolidated\u2009\u200astatement\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aposition\u2009\u200a
\nand\u2009\u200aincome\u2009\u200astatement.
\n* Segmental breakdown of profit / (loss) as at 31 December 2023
\n\n
\n\n\n | \n | \nSierra | \n | \nC\u00f4te | \n | \n | \n | \nS\u00e3o Tom\u00e9 | \nCongo | \n | \n\n\n\n\n\n
\n\n| EUR | \nEurope | \nLeone | \nLiberia | \nd'Ivoire | \nGhana | \nNigeria | \nCameroon | \nand | \n(DRC) | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \n | \n | \n | \n | \nPrincipe | \n | \n | \n\n\n\n\n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| business\u2009\u200awith\u2009\u200aexternal\u2009\u200a | \n0 | \n44,340,974 | \n36,813,393 | \n160,456,976 | \n34,514,182 | \n113,518,677 | \n156,987,751 | \n5,511,788 | \n10,923,105 | \n563,066,846 | \n\n\n\n\n\n
\n\n| customers | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| business between | \n0 | \n0 | \n0 | \n142,039 | \n0 | \n0 | \n0 | \n0 | \n0 | \n142,039 | \n\n\n\n\n\n
\n\n| segments | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Raw\u2009\u200amaterials\u2009\u200aand\u2009\u200a | \n0 | \n-9,871,828 | \n-14,655,657 | \n-85,800,296 | \n-5,767,731 | \n-23,467,006 | \n-52,489,312 | \n-2,141,205 | \n-3,839,471 | \n-198,032,506 | \n\n\n\n\n\n
\n\n| consumables\u2009\u200aused | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aexpenses\u2009\u200a(*) | \n-2,760,646 | \n-6,819,654 | \n-10,822,984 | \n-21,217,101 | \n-3,063,113 | \n-36,461,249 | \n-32,737,251 | \n-1,531,005 | \n-3,089,851 | \n-118,502,853 | \n\n\n\n\n\n
\n\n| Staff costs | \n0 | \n-6,200,117 | \n-8,196,073 | \n-29,184,999 | \n-4,598,807 | \n-2,986,458 | \n-22,056,316 | \n-2,216,606 | \n-3,470,508 | \n-78,909,883 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200aand\u2009\u200a | \n0 | \n-7,320,901 | \n-13,907,357 | \n-11,619,861 | \n-2,350,323 | \n-8,431,352 | \n-19,884,067 | \n-1,346,455 | \n-3,730,129 | \n-68,590,445 | \n\n\n\n\n\n
\n\n| impairment\u2009\u200aexpense | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Other\u2009\u200aoperational\u2009\u200a | \n1,102,029 | \n-1,458,697 | \n-1,415,146 | \n-59,267 | \n-203,855 | \n10,166,980 | \n-116,544 | \n-238,200 | \n-1,598,184 | \n6,179,116 | \n\n\n\n\n\n
\n\n| income\u2009\u200aand\u2009\u200aexpenses\u2009\u200a(**) | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Segmental profit / (loss) | \n-1,658,616 | \n12,669,776 | \n-12,183,825 | \n12,575,452 | \n18,530,353 | \n52,339,593 | \n29,704,262 | \n-1,961,683 | \n-4,805,038 | \n105,210,274 | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aincome\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n23,005,905 | \n\n\n\n\n\n
\n\n| gain\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-43,365,744 | \n\n\n\n\n\n
\n\n| loss\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Group share of income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n6,002,745 | \n\n\n\n\n\n
\n\n| from associates | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| deferred\u2009\u200atax\u2009\u200a(expense)\u2009\u200a/\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-41,528,411 | \n\n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Net Profit / (loss) for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n49,324,768 | \n\n\n\n\n\n
\n\n| the period | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n(*)\u2009\u200a Other\u2009\u200aexpenses\u2009\u200ainclude\u2009\u200acorrespond\u2009\u200amainly\u2009\u200ato\u2009\u200aexternal\u2009\u200aservices\u2009\u200ainvoiced\u2009\u200ato\u2009\u200aplantations\u2009\u200aand\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(Transport,\u2009\u200a
\ninterim\u2009\u200aand\u2009\u200asubcontractors,\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200ainsurance\u2009\u200a\u2026).
\n(**)\u2009\u200aOther\u2009\u200aoperational\u2009\u200aincome\u2009\u200aand\u2009\u200aexpenses\u2009\u200aare\u2009\u200anot\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(government\u2009\u200agrants,\u2009\u200aother\u2009\u200ataxes,\u2009\u200aproperty\u2009\u200ataxes,\u2009\u200a\u2026).
\n\n\n* Segmental breakdown of profit / (loss) as at 31 December 2024
\n\n
\n\n\n | \n | \nSierra | \n | \nC\u00f4te | \n | \n | \n | \nS\u00e3o Tom\u00e9 | \nCongo | \n | \n\n
\n\n| EUR | \nEurope | \nLeone | \nLiberia | \nd'Ivoire | \nGhana | \nNigeria | \nCameroon | \nand | \n(DRC) | \nTOTAL | \n\n
\n\n | \n | \n | \n | \n | \n | \n | \n | \nPrincipe | \n | \n | \n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| business\u2009\u200awith\u2009\u200aexternal\u2009\u200a | \n0 | \n36,173,045 | \n41,386,727 | \n192,312,963 | \n31,225,313 | \n81,277,153 | \n190,843,095 | \n5,439,779 | \n12,724,876 | \n591,382,950 | \n\n
\n\n| customers | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Revenue\u2009\u200afrom\u2009\u200aordinary\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| business between | \n0 | \n0 | \n0 | \n181,737 | \n0 | \n0 | \n0 | \n0 | \n0 | \n181,737 | \n\n
\n\n| segments | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Raw\u2009\u200amaterials\u2009\u200aand\u2009\u200a | \n0 | \n-7,902,602 | \n-5,379,820 | \n-91,507,678 | \n-4,648,969 | \n-11,876,188 | \n-70,169,794 | \n-1,400,552 | \n-2,892,884 | \n-195,778,485 | \n\n
\n\n| consumables\u2009\u200aused | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Other\u2009\u200aexpenses\u2009\u200a(*) | \n-3,432,596 | \n-6,897,187 | \n-17,066,305 | \n-23,690,750 | \n-3,031,418 | \n-28,824,359 | \n-39,901,479 | \n-1,979,936 | \n-2,536,200 | \n-127,360,230 | \n\n
\n\n| Staff costs | \n-239,750 | \n-8,309,246 | \n-8,345,726 | \n-28,286,341 | \n-5,328,019 | \n-1,017,338 | \n-21,323,285 | \n-2,250,577 | \n-3,466,873 | \n-78,567,156 | \n\n
\n\n| Depreciation\u2009\u200aand\u2009\u200a | \n0 | \n-7,133,509 | \n-5,174,916 | \n-11,147,579 | \n-5,040,249 | \n-4,295,495 | \n-20,577,477 | \n-3,506,001 | \n-2,955,811 | \n-59,831,038 | \n\n
\n\n| impairment\u2009\u200aexpense | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Other\u2009\u200aoperational\u2009\u200a | \n1,206,767 | \n-2,508,507 | \n-3,334,668 | \n195,692 | \n-554,960 | \n-1,086,698 | \n-819,290 | \n-271,138 | \n-4,080,542 | \n-11,253,343 | \n\n
\n\n| income\u2009\u200aand\u2009\u200aexpenses\u2009\u200a(**) | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Segmental profit / (loss) | \n-2,465,579 | \n3,421,994 | \n2,085,292 | \n37,876,154 | \n12,621,698 | \n34,177,075 | \n38,051,769 | \n-3,968,425 | \n-3,207,433 | \n118,592,545 | \n\n
\n\n| Financial\u2009\u200aincome\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n34,148,646 | \n\n
\n\n| gain\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-38,924,056 | \n\n
\n\n| loss\u2009\u200aon\u2009\u200adisposals | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Group share of income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n4,681,925 | \n\n
\n\n| from associates | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200aand\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| deferred\u2009\u200atax\u2009\u200a(expense)\u2009\u200a/\u2009\u200a | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n-36,717,839 | \n\n
\n\n| income | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n| Net Profit / (loss) for | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n81,781,222 | \n\n
\n\n| the period | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n
\n\n\n\n
\n\n
\n
\n(*)\u2009\u200a Other\u2009\u200aexpenses\u2009\u200ainclude\u2009\u200acorrespond\u2009\u200amainly\u2009\u200ato\u2009\u200aexternal\u2009\u200aservices\u2009\u200ainvoiced\u2009\u200ato\u2009\u200aplantations\u2009\u200aand\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(Transport,\u2009\u200a
\ninterim\u2009\u200aand\u2009\u200asubcontractors,\u2009\u200atechnical\u2009\u200aassistance,\u2009\u200ainsurance\u2009\u200a\u2026).
\n(**)\u2009\u200aOther\u2009\u200aoperational\u2009\u200aincome\u2009\u200aand\u2009\u200aexpenses\u2009\u200aare\u2009\u200anot\u2009\u200arelated\u2009\u200adirectly\u2009\u200ato\u2009\u200athe\u2009\u200aoperational\u2009\u200aactivity\u2009\u200a(government\u2009\u200agrants,\u2009\u200aother\u2009\u200ataxes,\u2009\u200aproperty\u2009\u200ataxes,\u2009\u200a\u2026).
\n\n\n\n* Total segmental assets
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Europe | \n2,470,841 | \n1,489,353 | \n\n
\n\n| Sierra Leone | \n125,589,443 | \n123,185,982 | \n\n
\n\n| Liberia | \n125,895,953 | \n115,836,618 | \n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n156,984,041 | \n151,924,753 | \n\n
\n\n| Ghana | \n34,590,758 | \n37,518,498 | \n\n
\n\n| Nigeria | \n73,267,846 | \n81,865,152 | \n\n
\n\n| Cameroon | \n177,372,347 | \n178,037,147 | \n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n23,300,264 | \n26,624,876 | \n\n
\n\n| Congo\u2009\u200a(DRC) | \n49,879,235 | \n51,567,843 | \n\n
\n\n| TOTAL | \n769,350,728 | \n768,050,223 | \n\n
\n\n| IFRS\u2009\u200a3\u2009\u200a/\u2009\u200aIAS\u2009\u200a16:\u2009\u200aBearer\u2009\u200aplants | \n-18,642,032 | \n-18,545,344 | \n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n7,760,052 | \n1,036,347 | \n\n
\n\n| Other\u2009\u200aIFRS\u2009\u200aadjustments | \n-6,672,709 | \n-6,556,682 | \n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n-57,907,036 | \n-52,372,458 | \n\n
\n\n| Total consolidated segmental assets | \n693,889,004 | \n691,612,086 | \n\n
\n\n| Consolidated assets not included in segmental assets | \n | \n | \n\n
\n\n| Right-of-use\u2009\u200aassets | \n31,473,450 | \n29,232,550 | \n\n
\n\n| Investments in associates | \n28,728,462 | \n24,499,660 | \n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome | \n4,800,038 | \n4,800,038 | \n\n
\n\n| Long-term\u2009\u200aadvances | \n1,746,434 | \n2,015,903 | \n\n
\n\n| Deferred\u2009\u200atax | \n12,390,875 | \n2,735,632 | \n\n
\n\n| Other non-current assets | \n3,710,342 | \n3,089,715 | \n\n
\n\n| Consolidated non-current assets | \n82,849,601 | \n66,373,498 | \n\n
\n\n| Other\u2009\u200adebtors | \n15,728,504 | \n23,131,220 | \n\n
\n\n| Current\u2009\u200atax\u2009\u200aassets | \n6,066,013 | \n9,549,095 | \n\n
\n\n| Consolidated current assets | \n21,794,516 | \n32,680,315 | \n\n
\n\n| Total of consolidated assets in the segmental assets | \n104,644,118 | \n99,053,812 | \n\n
\n\n| Assets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n6,313,418 | \n\n
\n\n| Total assets | \n798,533,121 | \n796,979,317 | \n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n\n\n
\n
\n
\n
\n
\n\n\n\n* Total segmental liabilities
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Europe | \n71,664,116 | \n3,261,194 | \n\n
\n\n| Sierra Leone | \n2,141,812 | \n2,453,806 | \n\n
\n\n| Liberia | \n7,059,949 | \n7,008,789 | \n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n18,401,404 | \n29,593,122 | \n\n
\n\n| Ghana | \n2,906,865 | \n597,314 | \n\n
\n\n| Nigeria | \n6,318,461 | \n3,674,454 | \n\n
\n\n| Cameroon | \n31,406,383 | \n27,352,202 | \n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n5,181,397 | \n4,435,416 | \n\n
\n\n| Congo\u2009\u200a(DRC) | \n1,974,123 | \n2,393,585 | \n\n
\n\n| TOTAL | \n147,054,510 | \n80,769,881 | \n\n
\n\n| Other\u2009\u200aIFRS\u2009\u200aadjustments | \n2,109,067 | \n2,294,545 | \n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n-77,562,730 | \n-12,628,515 | \n\n
\n\n| Total consolidated segmental liabilities | \n71,600,846 | \n70,435,910 | \n\n
\n\n| Consolidated equity and liabilities not included in segmental liabilities | \n | \n | \n\n
\n\n| Total\u2009\u200aequity | \n525,152,562 | \n463,930,610 | \n\n
\n\n| Non-current\u2009\u200aliabilities | \n106,699,276 | \n166,147,779 | \n\n
\n\n| Current\u2009\u200afinancial\u2009\u200adebts | \n60,106,451 | \n64,103,627 | \n\n
\n\n| Current\u2009\u200alease\u2009\u200aliabilities | \n3,274,791 | \n2,778,042 | \n\n
\n\n| Current\u2009\u200atax\u2009\u200aliabilities | \n30,985,675 | \n28,701,137 | \n\n
\n\n| Provisions | \n713,520 | \n597,934 | \n\n
\n\n| Total consolidated equity and liabilities not included in segmental liabilities | \n726,932,275 | \n726,259,128 | \n\n
\n\n| Liabilities\u2009\u200aassociated\u2009\u200awith\u2009\u200aassets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale | \n0 | \n284,279 | \n\n
\n\n| Total equity and liabilities | \n798,533,122 | \n796,979,317 | \n\n
\n\n\n\n
\n\n
\n
\n
\n
\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n\n\n* Costs incurred for acquisition of segmental assets during 2023
\n\n
\n\n\n| EUR | \nIntangible assets | \nTangible assets | \nBiological assets | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n2,535,268 | \n0 | \n2,535,268 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n2,492,307 | \n1,238,634 | \n3,730,941 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n15,621 | \n5,647,697 | \n3,685,695 | \n9,349,013 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n1,580,958 | \n160,462 | \n1,741,420 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria | \n0 | \n10,397,083 | \n759,758 | \n11,156,841 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n0 | \n12,548,621 | \n3,801,263 | \n16,349,884 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n0 | \n811,212 | \n0 | \n811,212 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC) | \n0 | \n106,557 | \n0 | \n106,557 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n15,621 | \n36,119,704 | \n9,645,812 | \n45,781,136 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
* Costs incurred for acquisition of segmental assets during 2024
\n\n
\n\n\n| EUR | \nIntangible assets | \nTangible assets | \nBiological assets | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n2,918,570 | \n0 | \n2,918,570 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n3,045,124 | \n772,505 | \n3,817,629 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire | \n1,750 | \n6,302,699 | \n4,416,626 | \n10,721,075 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n1,792,455 | \n7,489 | \n1,799,944 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria | \n0 | \n8,320,017 | \n2,061,827 | \n10,381,845 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n0 | \n15,434,392 | \n3,626,548 | \n19,060,940 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe | \n0 | \n288,366 | \n0 | \n288,366 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC) | \n0 | \n278,538 | \n0 | \n278,538 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n1,750 | \n38,380,160 | \n10,884,996 | \n49,266,907 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
* Information by sector of activity
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers:
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Palm\u2009\u200a | \n352,185,922\u200a | \n370,064,088\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n232,052,741 | \n186,846,082\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aagricultural\u2009\u200aactivities\u2009\u200a | \n1,974,806 | \n1,717,350\u200a | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n5,169,491 | \n4,439,331 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n591,382,960 | \n563,066,850 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Information by geographical region
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers\u2009\u200aby\u2009\u200aorigin\u2009\u200aof\u2009\u200athe\u2009\u200acustomers\u2009\u200aand\u2009\u200ageographical\u2009\u200alocation:
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nLiberia | \nd\u2019Ivoire | \n Nigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n3,640,928 | \n0 | \n0 | \n0 | \n0 | \n0 | \n40,700,046 | \n0 | \n0 | \n44,340,974 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n34,963,720 | \n1,849,674 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n36,813,394 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n89,813,516 | \n0 | \n27,089,750 | \n0 | \n 0 | \n0 | \n0 | \n1,266,572 | \n42,287,138 | \n160,456,976 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n34,514,182 | \n0 | \n34,514,182 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n113,518,677 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n113,518,677 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n11,639,991 | \n0 | \n0 | \n0 | \n 145,347,760 | \n0 | \n0 | \n0 | \n0 | \n156,987,752 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,222,997 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n288,791 | \n0 | \n5,511,788 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n10,923,105 | \n0 | \n0 | \n0 | \n10,923,105 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n145,281,153 | \n1,849,674 | \n27,089,750 | \n113,518,677 | \n 145,347,760 | \n10,923,105 | \n40,700,045 | \n36,069,545 | \n42,287,138 | \n563,066,847 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nGhana | \nd\u2019Ivoire | \nNigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n0 | \n0 | \n 0 | \n 0 | \n0 | \n36,173,045 | \n0 | \n0 | \n36,173,045 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n41,385,338 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n1,388 | \n0 | \n41,386,727 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n119,868,974 | \n0 | \n21,202,960 | \n0 | \n0 | \n0 | \n0 | \n1,355,054 | \n49,885,974 | \n192,312,963 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n31,225,313 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n31,225,313 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n81,277,153 | \n0 | \n0 | \n0 | \n0 | \n0 | \n81,277,153 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n22,275,641 | \n0 | \n0 | \n0 | \n 168,567,454 | \n0 | \n0 | \n0 | \n0 | \n190,843,095 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,253,903 | \n0 | \n0 | \n | \n 0 | \n0 | \n0 | \n185,876 | \n0 | \n5,439,779 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n0 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n12,724,876 | \n0 | \n0 | \n0 | \n12,724,876 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n188,783,856 | \n31,225,313 | \n21,202,960 | \n81,277,153 | \n 168,567,454 | \n12,724,876 | \n36,173,045 | \n1,542,319 | \n49,885,974 | \n591,382,950 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Information by business segment and revenue category
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers\u2009\u200aby\u2009\u200abusiness\u2009\u200asegment\u2009\u200aand\u2009\u200ageographical\u2009\u200aarea:
\n\n
\n\n\n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Category | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Business | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n44,340,974 | \n0 | \n0 | \n44,340,974 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n36,813,393 | \n0 | \n36,813,393 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n30,964,234 | \n126,880,126 | \n2,612,616 | \n160,456,976 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n33,301,860 | \n1,136,571 | \n75,751 | \n34,514,182 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n101,319,579 | \n12,017,173 | \n181,926 | \n113,518,677 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n143,702,547 | \n9,998,817 | \n3,286,387 | \n156,987,751 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200a | \n5,511,788 | \n0 | \n0 | \n5,511,788 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n10,923,105 | \n0 | \n0 | \n10,923,105 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n370,064,087 | \n186,846,079 | \n6,156,680 | \n563,066,846 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Category | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Business | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Segment | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n36,173,045 | \n0 | \n0 | \n36,173,045 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n0 | \n41,385,339 | \n1,388 | \n41,386,727 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n29,716,535 | \n159,211,619 | \n3,384,808 | \n192,312,963 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n29,401,919 | \n1,771,651 | \n51,743 | \n31,225,313 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n67,125,503 | \n14,058,216 | \n93,434 | \n81,277,153 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n171,623,331 | \n15,625,913 | \n3,593,851 | \n190,843,095 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200aPrincipe\u2009\u200a | \n5,420,706 | \n0 | \n19,073 | \n5,439,779 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n12,724,876 | \n0 | \n0 | \n12,724,876 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n352,185,915 | \n232,052,737 | \n7,144,298 | \n591,382,950 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag569": {
"value": "\n\n\n* Information by geographical region
\nRevenue\u2009\u200afrom\u2009\u200aexternal\u2009\u200acustomers\u2009\u200aby\u2009\u200aorigin\u2009\u200aof\u2009\u200athe\u2009\u200acustomers\u2009\u200aand\u2009\u200ageographical\u2009\u200alocation:
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nLiberia | \nd\u2019Ivoire | \n Nigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n3,640,928 | \n0 | \n0 | \n0 | \n0 | \n0 | \n40,700,046 | \n0 | \n0 | \n44,340,974 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n34,963,720 | \n1,849,674 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n36,813,394 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n89,813,516 | \n0 | \n27,089,750 | \n0 | \n 0 | \n0 | \n0 | \n1,266,572 | \n42,287,138 | \n160,456,976 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n34,514,182 | \n0 | \n34,514,182 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n113,518,677 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n113,518,677 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n11,639,991 | \n0 | \n0 | \n0 | \n 145,347,760 | \n0 | \n0 | \n0 | \n0 | \n156,987,752 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,222,997 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n288,791 | \n0 | \n5,511,788 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n10,923,105 | \n0 | \n0 | \n0 | \n10,923,105 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n145,281,153 | \n1,849,674 | \n27,089,750 | \n113,518,677 | \n 145,347,760 | \n10,923,105 | \n40,700,045 | \n36,069,545 | \n42,287,138 | \n563,066,847 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n2024 | \n\n\n\n\n\n\n\n\n\n
\n\n| Geographical | \n | \n | \nC\u00f4te | \n | \n | \n | \nSierra | \nOther | \nRest of | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| location | \nEurope | \nGhana | \nd\u2019Ivoire | \nNigeria | \n Cameroon | \nCongo | \nLeone | \nAfrican | \nthe world | \nTOTAL | \n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n | \ncountries | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Sierra Leone | \n0 | \n0 | \n0 | \n 0 | \n 0 | \n0 | \n36,173,045 | \n0 | \n0 | \n36,173,045 | \n\n\n\n\n\n\n\n\n\n
\n\n| Liberia | \n41,385,338 | \n0 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n1,388 | \n0 | \n41,386,727 | \n\n\n\n\n\n\n\n\n\n
\n\n| C\u00f4te\u2009\u200ad\u2019Ivoire\u2009\u200a | \n119,868,974 | \n0 | \n21,202,960 | \n0 | \n0 | \n0 | \n0 | \n1,355,054 | \n49,885,974 | \n192,312,963 | \n\n\n\n\n\n\n\n\n\n
\n\n| Ghana | \n0 | \n31,225,313 | \n0 | \n0 | \n 0 | \n0 | \n0 | \n0 | \n0 | \n31,225,313 | \n\n\n\n\n\n\n\n\n\n
\n\n| Nigeria\u2009\u200a | \n0 | \n0 | \n0 | \n81,277,153 | \n0 | \n0 | \n0 | \n0 | \n0 | \n81,277,153 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cameroon | \n22,275,641 | \n0 | \n0 | \n0 | \n 168,567,454 | \n0 | \n0 | \n0 | \n0 | \n190,843,095 | \n\n\n\n\n\n\n\n\n\n
\n\n| S\u00e3o\u2009\u200aTom\u00e9\u2009\u200aand\u2009\u200a | \n5,253,903 | \n0 | \n0 | \n | \n 0 | \n0 | \n0 | \n185,876 | \n0 | \n5,439,779 | \n\n\n\n\n\n\n\n\n\n
\n\n| Principe | \n | \n | \n | \n0 | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Congo\u2009\u200a(DRC)\u2009\u200a | \n0 | \n0 | \n0 | \n0 | \n 0 | \n12,724,876 | \n0 | \n0 | \n0 | \n12,724,876 | \n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n188,783,856 | \n31,225,313 | \n21,202,960 | \n81,277,153 | \n 168,567,454 | \n12,724,876 | \n36,173,045 | \n1,542,319 | \n49,885,974 | \n591,382,950 | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag553": {
"value": "\nCapital management
\nThe\u2009\u200aGroup\u2009\u200amanages\u2009\u200aits\u2009\u200acapital\u2009\u200aand\u2009\u200aadapts\u2009\u200aaccording\u2009\u200a
\nto\u2009\u200a changes\u2009\u200a in\u2009\u200a economic\u2009\u200a conditions\u2009\u200a and\u2009\u200a investment\u2009\u200a
\nopportunities.\u2009\u200a To\u2009\u200a maintain\u2009\u200a or\u2009\u200a adjust\u2009\u200a the\u2009\u200a capital\u2009\u200a
\nstructure, the Group may issue new shares, repay part
\nof\u2009\u200athe\u2009\u200acapital\u2009\u200aor\u2009\u200aadjust\u2009\u200athe\u2009\u200apayment\u2009\u200aof\u2009\u200adividends\u2009\u200ato\u2009\u200a
\nshareholders.
\nThe\u2009\u200a Group\u2009\u200a also\u2009\u200a manages\u2009\u200a its\u2009\u200a capital\u2009\u200a by\u2009\u200a closely\u2009\u200a
\nmonitoring\u2009\u200athe\u2009\u200aratio\u2009\u200aof\u2009\u200adebt\u2009\u200aover\u2009\u200aequity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag539": {
"value": "\n
\nFinancial risk
\nThe\u2009\u200afinancial\u2009\u200arisk\u2009\u200afor\u2009\u200athe\u2009\u200acompanies\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup\u2009\u200a
\noriginates\u2009\u200amainly\u2009\u200afrom\u2009\u200achanges\u2009\u200ain\u2009\u200athe\u2009\u200aselling\u2009\u200aprice\u2009\u200aof\u2009\u200a
\nagricultural\u2009\u200acommodities,\u2009\u200aforeign\u2009\u200aexchange\u2009\u200aand,\u2009\u200ato\u2009\u200aa\u2009\u200a
\nlesser\u2009\u200aextent,\u2009\u200ainterest\u2009\u200arate\u2009\u200amovements.
\nPotential\u2009\u200arisk
\nApart\u2009\u200a from\u2009\u200a Ghana\u2009\u200a and\u2009\u200a Sierra\u2009\u200a Leone\u2009\u200a (refer\u2009\u200a to\u2009\u200a Note\u2009\u200a
\n1.25),\u2009\u200a countries\u2009\u200a where\u2009\u200a the\u2009\u200a Group\u2009\u200a operates\u2009\u200a do\u2009\u200a not\u2009\u200a
\ncorrespond\u2009\u200ato\u2009\u200aa\u2009\u200ahyperinflationary\u2009\u200aeconomy\u2009\u200aor\u2009\u200asuffer\u2009\u200a
\nfrom\u2009\u200a an\u2009\u200a immediate\u2009\u200a threat\u2009\u200a of\u2009\u200a price\u2009\u200a devaluation.\u2009\u200a
\nNevertheless,\u2009\u200a in\u2009\u200a a\u2009\u200a minority\u2009\u200a of\u2009\u200a those\u2009\u200a countries,\u2009\u200a the\u2009\u200a
\npolitical\u2009\u200a system\u2009\u200a and\u2009\u200a economic\u2009\u200a stability\u2009\u200a remain\u2009\u200a
\nfragile\u2009\u200a and\u2009\u200a could\u2009\u200a lead\u2009\u200a to\u2009\u200a currency\u2009\u200a devaluation\u2009\u200a or\u2009\u200a
\nhyperinflation
\nG
\n.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200aGroup\u2009\u200aregularly\u2009\u200areviews\u2009\u200aits\u2009\u200asources\u2009\u200aof\u2009\u200afinancing\u2009\u200aas\u2009\u200a
\nwell\u2009\u200aas\u2009\u200acurrency\u2009\u200amovements.\u2009\u200aMoreover,\u2009\u200aits\u2009\u200adecisions\u2009\u200a
\nare\u2009\u200a based\u2009\u200a on\u2009\u200a a\u2009\u200a variety\u2009\u200a of\u2009\u200a risks\u2009\u200a and\u2009\u200a opportunities,\u2009\u200a
\nwhich\u2009\u200athemselves\u2009\u200adepend\u2009\u200aon\u2009\u200aseveral\u2009\u200afactors,\u2009\u200aincluding\u2009\u200a
\ninterest\u2009\u200arates,\u2009\u200acurrency\u2009\u200aand\u2009\u200acounterparties.
\n\nMarket risk
\n* Price risk in commodities market
\nPotential\u2009\u200arisk
\nThe\u2009\u200a Group\u2009\u200a markets\u2009\u200a its\u2009\u200a finished\u2009\u200a products\u2009\u200a at\u2009\u200a prices\u2009\u200a
\nthat\u2009\u200a may\u2009\u200a be\u2009\u200a influenced\u2009\u200a by\u2009\u200a commodity\u2009\u200a prices\u2009\u200a in\u2009\u200a
\ninternational\u2009\u200a markets.\u2009\u200a It\u2009\u200a therefore\u2009\u200a faces\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a
\nvolatility\u2009\u200ain\u2009\u200athe\u2009\u200aprices\u2009\u200aof\u2009\u200athese\u2009\u200acommodities.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200amain\u2009\u200apolicy\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200acompanies\u2009\u200ahas\u2009\u200aalways\u2009\u200a
\nbeen\u2009\u200a to\u2009\u200a control\u2009\u200a its\u2009\u200a production\u2009\u200a costs.\u2009\u200a It\u2009\u200a aims\u2009\u200a to\u2009\u200a
\ngenerate\u2009\u200amargins\u2009\u200afor\u2009\u200athe\u2009\u200aviability\u2009\u200aof\u2009\u200astructures\u2009\u200ain\u2009\u200athe\u2009\u200a
\nevent\u2009\u200aof\u2009\u200aa\u2009\u200asignificant\u2009\u200adrop\u2009\u200ain\u2009\u200athe\u2009\u200aselling\u2009\u200aprices\u2009\u200aof\u2009\u200araw\u2009\u200a
\nmaterials
\nG
\n\u2009\u200aand,\u2009\u200aconversely,\u2009\u200ato\u2009\u200agenerate\u2009\u200aprofit\u2009\u200amargins\u2009\u200a
\nduring\u2009\u200athe\u2009\u200amarket\u2009\u200adownturns.
\nIn\u2009\u200a parallel\u2009\u200a with\u2009\u200a this\u2009\u200a main\u2009\u200a policy,\u2009\u200a secondary\u2009\u200a policies\u2009\u200a
\nhave\u2009\u200aalso\u2009\u200abeen\u2009\u200aimplemented\u2009\u200ato\u2009\u200aimprove\u2009\u200aor\u2009\u200aconsolidate\u2009\u200a
\nprofit\u2009\u200amargins,\u2009\u200asuch\u2009\u200aas:
\n - the\u2009\u200aproduction\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts\u2009\u200aof\u2009\u200asuperior\u2009\u200a
\nquality\u2009\u200aand\u2009\u200abranded,\u2009\u200ain\u2009\u200aparticular\u2009\u200afor\u2009\u200arubber\u2009\u200aand;
\n - the\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexpertise\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200a
\nsector.
\nThe\u2009\u200a Group\u2009\u200a reduces\u2009\u200a its\u2009\u200a exposure\u2009\u200a to\u2009\u200a price\u2009\u200a risk\u2009\u200a by\u2009\u200a
\ninvesting\u2009\u200a into\u2009\u200a different\u2009\u200a geographical\u2009\u200a markets\u2009\u200a and\u2009\u200a
\nproducts.
\n* Foreign currency risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200aGroup\u2009\u200acarries\u2009\u200aout\u2009\u200atransactions\u2009\u200ain\u2009\u200alocal\u2009\u200acurrencies,\u2009\u200a
\nthe\u2009\u200a main\u2009\u200a ones\u2009\u200a being\u2009\u200a US\u2009\u200a dollar\u2009\u200a and\u2009\u200a Nigerian\u2009\u200a naira.\u2009\u200a
\nIn\u2009\u200a addition,\u2009\u200a financial\u2009\u200a instruments\u2009\u200a hedging\u2009\u200a against\u2009\u200a
\nfluctuations\u2009\u200ain\u2009\u200aexchange\u2009\u200arate\u2009\u200amay\u2009\u200anot\u2009\u200abe\u2009\u200aavailable\u2009\u200afor\u2009\u200a
\ncertain\u2009\u200acurrencies.\u2009\u200aThis\u2009\u200acreates\u2009\u200aexposure\u2009\u200ato\u2009\u200aexchange\u2009\u200a
\nrate\u2009\u200afluctuations,\u2009\u200a which\u2009\u200a may\u2009\u200ahave\u2009\u200aan\u2009\u200aimpact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200aresult\u2009\u200adenominated\u2009\u200ain\u2009\u200aeuro.
\nIn\u2009\u200a Nigeria,\u2009\u200a the\u2009\u200a availability\u2009\u200a of\u2009\u200a hard\u2009\u200a currency\u2009\u200a is\u2009\u200a
\nextremely\u2009\u200alimited.\u2009\u200aThe\u2009\u200agap\u2009\u200abetween\u2009\u200athe\u2009\u200acentral\u2009\u200abank\u2009\u200a
\nrate\u2009\u200a(CBN)\u2009\u200aand\u2009\u200aOTC\u2009\u200a remains\u2009\u200astrong\u2009\u200aas\u2009\u200aat\u2009\u200a2024\u2009\u200a year-
\nend.\u2009\u200aFor\u2009\u200aconsolidation\u2009\u200apurposes,\u2009\u200athe\u2009\u200a Group\u2009\u200auses\u2009\u200athe\u2009\u200a
\nCentral\u2009\u200aBank\u2009\u200aof\u2009\u200aNigeria\u2009\u200a(CBN)\u2009\u200arates.\u2009\u200aThese\u2009\u200arates\u2009\u200aare\u2009\u200a
\ndisclosed\u2009\u200a in\u2009\u200a Note\u2009\u200a 1.8\u2009\u200a to\u2009\u200a the\u2009\u200a financial\u2009\u200a statements.\u2009\u200a
\nThe\u2009\u200aimpact\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aNigerian\u2009\u200aoperations\u2009\u200aon\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200aresult\u2009\u200a is\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a 32\u2009\u200a(Segment\u2009\u200a
\ninformation)\u2009\u200ato\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nApart\u2009\u200afrom\u2009\u200athe\u2009\u200acurrent\u2009\u200acurrency\u2009\u200ahedging\u2009\u200ainstruments\u2009\u200a
\nfor\u2009\u200aoperational\u2009\u200atransactions,\u2009\u200awhich\u2009\u200aremain\u2009\u200arelatively\u2009\u200a
\nlimited,\u2009\u200a the\u2009\u200a main\u2009\u200a policy\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a to\u2009\u200a finance\u2009\u200a
\nits\u2009\u200a development\u2009\u200a projects\u2009\u200a in\u2009\u200a the\u2009\u200a local\u2009\u200a currencies\u2009\u200a of\u2009\u200a
\na\u2009\u200a region.\u2009\u200a This\u2009\u200a practice\u2009\u200a is\u2009\u200a indeed\u2009\u200a favorable\u2009\u200a for\u2009\u200a the\u2009\u200a
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\nsignificant\u2009\u200ainvestments\u2009\u200amade\u2009\u200ain\u2009\u200athe\u2009\u200aplantations,\u2009\u200aas\u2009\u200aan\u2009\u200a
\nattempt\u2009\u200ato\u2009\u200areduce\u2009\u200aborrowings\u2009\u200awherever\u2009\u200apossible.
\nManagement\u2009\u200a closely\u2009\u200a monitors\u2009\u200a developments\u2009\u200a in\u2009\u200a the\u2009\u200a
\nNigerian\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a markets\u2009\u200a and\u2009\u200a is\u2009\u200a keen\u2009\u200a to\u2009\u200a
\npresent\u2009\u200aa\u2009\u200afair\u2009\u200aview\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements.
\n* Interest rate risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200a first\u2009\u200a risk\u2009\u200a linked\u2009\u200a to\u2009\u200a the\u2009\u200a interest\u2009\u200a rate\u2009\u200a denotes\u2009\u200a a\u2009\u200a
\nchange\u2009\u200ain\u2009\u200acash\u2009\u200aflows\u2009\u200arelating\u2009\u200ato\u2009\u200ashort-term\u2009\u200aborrowings,\u2009\u200a
\noften\u2009\u200a on\u2009\u200a a\u2009\u200a variable\u2009\u200a rate,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a a\u2009\u200a relatively\u2009\u200a
\nhigh\u2009\u200a level\u2009\u200a of\u2009\u200a base\u2009\u200a interest\u2009\u200a rates\u2009\u200a on\u2009\u200a cash\u2009\u200a and\u2009\u200a cash\u2009\u200a
\nequivalents.\u2009\u200aThe\u2009\u200asecond\u2009\u200arisk,\u2009\u200ais\u2009\u200alinked\u2009\u200ato\u2009\u200adeveloping\u2009\u200a
\nmarkets,\u2009\u200awhen\u2009\u200aborrowing\u2009\u200ain\u2009\u200aa\u2009\u200alocal\u2009\u200acurrency.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a limited\u2009\u200a exposure\u2009\u200a to\u2009\u200a these\u2009\u200a risks.\u2009\u200a The\u2009\u200a
\nfirst\u2009\u200a risk\u2009\u200a is\u2009\u200a maintained\u2009\u200a under\u2009\u200a control\u2009\u200a by\u2009\u200a an\u2009\u200a active\u2009\u200a
\npolicy\u2009\u200a of\u2009\u200a monitoring\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a local\u2009\u200a financial\u2009\u200a
\nmarkets\u2009\u200aon\u2009\u200athe\u2009\u200aone\u2009\u200ahand\u2009\u200aand,\u2009\u200awhen\u2009\u200anecessary,\u2009\u200ashort-
\nterm\u2009\u200a debt\u2009\u200a consolidation\u2009\u200a in\u2009\u200a the\u2009\u200a long\u2009\u200a term\u2009\u200a on\u2009\u200a the\u2009\u200a
\nother.\u2009\u200aAnother\u2009\u200asystematic\u2009\u200apolicy\u2009\u200akeeps\u2009\u200aan\u2009\u200aeye\u2009\u200aon\u2009\u200athe\u2009\u200a
\nsecond\u2009\u200arisk,\u2009\u200aby\u2009\u200aputting\u2009\u200alocal\u2009\u200aand\u2009\u200ainternational\u2009\u200abanks\u2009\u200a
\nin\u2009\u200a competition\u2009\u200a with\u2009\u200a international\u2009\u200a lenders\u2009\u200a who\u2009\u200a can\u2009\u200a
\noffer\u2009\u200areal\u2009\u200ainvestment\u2009\u200aand\u2009\u200adevelopment\u2009\u200aopportunities\u2009\u200a
\nat attractive rates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCredit risk
\nPotential\u2009\u200arisk
\nCredit\u2009\u200a risk\u2009\u200a is\u2009\u200a the\u2009\u200a risk\u2009\u200a that\u2009\u200a a\u2009\u200a counterparty\u2009\u200a will\u2009\u200a not\u2009\u200a
\nmeet\u2009\u200a its\u2009\u200a obligations\u2009\u200a under\u2009\u200a a\u2009\u200a financial\u2009\u200a instrument\u2009\u200a or\u2009\u200a
\ncustomer\u2009\u200a contract,\u2009\u200a leading\u2009\u200a to\u2009\u200a a\u2009\u200a financial\u2009\u200a loss.\u2009\u200a The\u2009\u200a
\nGroup\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a credit\u2009\u200a risk\u2009\u200a from\u2009\u200a its\u2009\u200a operating\u2009\u200a
\nactivities\u2009\u200a (primarily\u2009\u200a trade\u2009\u200a receivables)\u2009\u200a and\u2009\u200a from\u2009\u200a its\u2009\u200a
\nfinancing\u2009\u200aactivities,\u2009\u200aincluding\u2009\u200adeposits\u2009\u200awith\u2009\u200abanks\u2009\u200aand\u2009\u200a
\nfinancial\u2009\u200a institutions,\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a transactions\u2009\u200a
\nand\u2009\u200aother\u2009\u200afinancial\u2009\u200ainstruments.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nTo\u2009\u200a manage\u2009\u200a credit\u2009\u200a risk,\u2009\u200a the\u2009\u200a Group\u2009\u200a ensures\u2009\u200a the\u2009\u200a
\npayment\u2009\u200aof\u2009\u200alocal\u2009\u200asales\u2009\u200ain\u2009\u200acash\u2009\u200aor\u2009\u200athe\u2009\u200aguarantee\u2009\u200aof\u2009\u200athe\u2009\u200a
\nreceivables\u2009\u200aby\u2009\u200aobtaining\u2009\u200aapproved\u2009\u200abills\u2009\u200aof\u2009\u200aexchange.\u2009\u200a
\nThe\u2009\u200a export\u2009\u200a sales\u2009\u200a of\u2009\u200a the\u2009\u200a plantations\u2009\u200a are\u2009\u200a centralised\u2009\u200a
\nin\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a sales\u2009\u200a structure,\u2009\u200a which\u2009\u200a applies\u2009\u200a either\u2009\u200a
\na\u2009\u200acash\u2009\u200apayment\u2009\u200apolicy\u2009\u200aor\u2009\u200aa\u2009\u200acommercial\u2009\u200acredit\u2009\u200apolicy\u2009\u200a
\nwhose\u2009\u200a limits\u2009\u200a are\u2009\u200a defined\u2009\u200a by\u2009\u200a its\u2009\u200a Board\u2009\u200a of\u2009\u200a Directors.\u2009\u200a
\nThe\u2009\u200a Group\u2009\u200a chooses,\u2009\u200a whenever\u2009\u200a possible,\u2009\u200a to\u2009\u200a maintain\u2009\u200a
\nfinancial\u2009\u200aliabilities\u2009\u200aand\u2009\u200acash\u2009\u200aposition\u2009\u200awith\u2009\u200alow\u2009\u200acredit\u2009\u200a
\nrisk institutions.
\nDetails\u2009\u200aon\u2009\u200aimpairment\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities,\u2009\u200a
\nincluding\u2009\u200ameasurement\u2009\u200aof\u2009\u200aexpected\u2009\u200acredit\u2009\u200alosses,\u2009\u200aare\u2009\u200a
\ndisclosed\u2009\u200ain\u2009\u200anote\u2009\u200a1.17.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk
\nPotential\u2009\u200arisk
\nLiquidity\u2009\u200a risk\u2009\u200a is\u2009\u200a defined\u2009\u200a as\u2009\u200a the\u2009\u200a risk\u2009\u200a that\u2009\u200a the\u2009\u200a Group\u2009\u200a
\ncannot\u2009\u200ameet\u2009\u200aits\u2009\u200aobligations\u2009\u200ain\u2009\u200atime\u2009\u200aor\u2009\u200aat\u2009\u200aa\u2009\u200areasonable\u2009\u200a
\nprice.\u2009\u200aThis\u2009\u200arisk\u2009\u200amainly\u2009\u200aaffects\u2009\u200aplantations,\u2009\u200awhich\u2009\u200aare\u2009\u200a
\nboth\u2009\u200athe\u2009\u200amain\u2009\u200asource\u2009\u200aof\u2009\u200acash\u2009\u200aand\u2009\u200afinancing\u2009\u200aneeds.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nGiven\u2009\u200a the\u2009\u200a specific\u2009\u200a economic\u2009\u200a and\u2009\u200a technological\u2009\u200a
\nenvironment\u2009\u200aof\u2009\u200aeach\u2009\u200aplantation,\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200a
\nthe\u2009\u200aliquidity\u2009\u200arisk\u2009\u200ain\u2009\u200aa\u2009\u200adecentralised\u2009\u200amanner.\u2009\u200aHowever,\u2009\u200a
\nboth\u2009\u200athe\u2009\u200aavailable\u2009\u200acash\u2009\u200aand\u2009\u200athe\u2009\u200aimplementation\u2009\u200aof\u2009\u200athe\u2009\u200a
\nfinancing\u2009\u200aare\u2009\u200asupervised\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aManagement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEmerging market risks
\nPotential\u2009\u200arisk
\nCurrent\u2009\u200a or\u2009\u200a future\u2009\u200a political\u2009\u200a instability\u2009\u200a in\u2009\u200a certain\u2009\u200a
\ncountries in which the Group operates may affect the
\nGroup\u2019s\u2009\u200aprofitability\u2009\u200aand\u2009\u200aits\u2009\u200aability\u2009\u200ato\u2009\u200ado\u2009\u200abusiness\u2009\u200aand\u2009\u200a
\ngenerate\u2009\u200arevenue.
\nThe\u2009\u200apolitical\u2009\u200asystem\u2009\u200ain\u2009\u200asome\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amarkets\u2009\u200ais\u2009\u200a
\nrelatively\u2009\u200afragile\u2009\u200aand\u2009\u200acan\u2009\u200abe\u2009\u200apotentially\u2009\u200athreatened\u2009\u200aby\u2009\u200a
\ncross-border\u2009\u200aconflicts\u2009\u200aor\u2009\u200awars\u2009\u200abetween\u2009\u200arival\u2009\u200agroups.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThrough\u2009\u200a its\u2009\u200a activities,\u2009\u200a the\u2009\u200a Group\u2009\u200a contributes\u2009\u200a to\u2009\u200a the\u2009\u200a
\nimprovement\u2009\u200a of\u2009\u200a the\u2009\u200a quality\u2009\u200a of\u2009\u200a life\u2009\u200a in\u2009\u200a the\u2009\u200a countries\u2009\u200a
\nin\u2009\u200a which\u2009\u200a it\u2009\u200a operates.\u2009\u200a It\u2009\u200a also\u2009\u200a focuses\u2009\u200a on\u2009\u200a improving\u2009\u200a
\nthe\u2009\u200a stability\u2009\u200a of\u2009\u200a its\u2009\u200a markets,\u2009\u200a which\u2009\u200a may\u2009\u200a lead\u2009\u200a to\u2009\u200a
\nan\u2009\u200a appreciation\u2009\u200a in\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a local\u2009\u200a
\ncompanies.
\nBy\u2009\u200a diversifying\u2009\u200a the\u2009\u200a countries,\u2009\u200a economies\u2009\u200a and\u2009\u200a
\ncurrencies\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nand\u2009\u200a cash\u2009\u200a flows,\u2009\u200a it\u2009\u200a reduces\u2009\u200a its\u2009\u200a exposure\u2009\u200a to\u2009\u200a emerging\u2009\u200a
\nmarket risk.
\nIt\u2009\u200ais\u2009\u200aaware\u2009\u200aof\u2009\u200aits\u2009\u200aenvironmental\u2009\u200aand\u2009\u200asocial\u2009\u200aresponsibility\u2009\u200a
\ntowards\u2009\u200a the\u2009\u200a local\u2009\u200a population\u2009\u200a and\u2009\u200a is\u2009\u200a continually\u2009\u200a
\nimplementing\u2009\u200ainitiatives\u2009\u200ato\u2009\u200athis\u2009\u200aend.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nRisk of expropriation
\nPotential\u2009\u200arisk
\nCertain countries in which the Group operates have
\npolitical\u2009\u200aregimes\u2009\u200a that\u2009\u200amay\u2009\u200acall\u2009\u200a into\u2009\u200aquestion\u2009\u200aforeign\u2009\u200a
\ncommercial\u2009\u200a interests\u2009\u200a by\u2009\u200a limiting\u2009\u200a their\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nmay\u2009\u200aattempt\u2009\u200ato\u2009\u200aexert\u2009\u200acontrol\u2009\u200aover\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aassets.\u2009\u200a
\nThis\u2009\u200ais\u2009\u200aknown\u2009\u200aas\u2009\u200athe\u2009\u200arisk\u2009\u200aof\u2009\u200aexpropriation.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a diversified\u2009\u200a geographical\u2009\u200a distribution\u2009\u200a of\u2009\u200a the\u2009\u200a
\ncountries\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200a
\nand\u2009\u200aits\u2009\u200acash\u2009\u200aflows\u2009\u200areduces\u2009\u200aits\u2009\u200aexposure\u2009\u200ato\u2009\u200athis\u2009\u200arisk.
\nCredibility risk
\nPotential\u2009\u200arisk
\nWith\u2009\u200a the\u2009\u200a Group\u2009\u200a being\u2009\u200a linked\u2009\u200a to\u2009\u200a the\u2009\u200a state\u2009\u200a of\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200a markets,\u2009\u200a the\u2009\u200a Group\u2009\u200a may\u2009\u200a be\u2009\u200a exposed\u2009\u200a to\u2009\u200a a\u2009\u200a
\ncredibility\u2009\u200a risk\u2009\u200a when\u2009\u200a said\u2009\u200a markets\u2009\u200a lose\u2009\u200a confidence.\u2009\u200a
\nThis\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aability\u2009\u200ato\u2009\u200amaintain\u2009\u200asound\u2009\u200a
\nfinancial\u2009\u200ahealth\u2009\u200aconsidering:
\n - its\u2009\u200aenvironmental\u2009\u200aimpact,
\n - its\u2009\u200asocial\u2009\u200aresponsibility\u2009\u200aand
\n - the\u2009\u200a economic\u2009\u200a and\u2009\u200a geopolitical\u2009\u200a risks\u2009\u200a that\u2009\u200a certain\u2009\u200a
\nGroup entities may face.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200apublished\u2009\u200aits\u2009\u200aresponsible\u2009\u200amanagement\u2009\u200a
\npolicy\u2009\u200a in\u2009\u200a 2017,\u2009\u200a which\u2009\u200a was\u2009\u200a updated\u2009\u200a in\u2009\u200a 2022.\u2009\u200a This\u2009\u200a
\ncomplements\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200asutainability\u2009\u200acommitments\u2009\u200a
\nformalised\u2009\u200ain\u2009\u200a2012.
\nThe\u2009\u200a Group\u2019s\u2009\u200a initiatives\u2009\u200a to\u2009\u200a monitor\u2009\u200a this\u2009\u200a risk\u2009\u200a are\u2009\u200a
\ndetailed\u2009\u200a in\u2009\u200a the\u2009\u200a information\u2009\u200a provided\u2009\u200a in\u2009\u200a the\u2009\u200a annual\u2009\u200a
\nSustainability\u2009\u200a Report\u2009\u200a available\u2009\u200a on\u2009\u200a request\u2009\u200a at\u2009\u200a Group\u2009\u200a
\nheadquarters.
\n\nRisk sensitivity
\n* Exchange rate risk
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a changes\u2009\u200a in\u2009\u200a value\u2009\u200a arising\u2009\u200a
\nfrom\u2009\u200afluctuations\u2009\u200ain\u2009\u200aexchange\u2009\u200arates\u2009\u200agenerated\u2009\u200aby\u2009\u200aits\u2009\u200a
\noperating\u2009\u200a activities.\u2009\u200a However,\u2009\u200a as\u2009\u200a local\u2009\u200a turnover\u2009\u200a was\u2009\u200a
\nmade\u2009\u200ain\u2009\u200athe\u2009\u200alocal\u2009\u200acurrency,\u2009\u200aand\u2009\u200aexport\u2009\u200asales\u2009\u200aare\u2009\u200amade\u2009\u200a
\nin\u2009\u200aUS\u2009\u200adollar,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexposure\u2009\u200ais\u2009\u200amainly\u2009\u200alimited\u2009\u200ato\u2009\u200a
\nfluctuations\u2009\u200ain\u2009\u200adollar\u2009\u200aagainst\u2009\u200athe\u2009\u200aeuro.\u2009\u200aThe\u2009\u200aimpact\u2009\u200aon\u2009\u200a
\nthe\u2009\u200a result\u2009\u200a of\u2009\u200a a\u2009\u200a 10%\u2009\u200a increase\u2009\u200a or\u2009\u200a decrease\u2009\u200a (EUR/USD)\u2009\u200a
\nin\u2009\u200aforeign\u2009\u200acurrency\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aamounts\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a0.8\u2009\u200amillion.
\nIn\u2009\u200a the\u2009\u200a case\u2009\u200a where\u2009\u200a the\u2009\u200a currency\u2009\u200a of\u2009\u200a sale\u2009\u200a is\u2009\u200a not\u2009\u200a the\u2009\u200a
\nfunctional\u2009\u200a currency\u2009\u200a of\u2009\u200a the\u2009\u200a Company\u2009\u200a and\u2009\u200a it\u2009\u200a is\u2009\u200a linked\u2009\u200a
\nto\u2009\u200aa\u2009\u200astrong\u2009\u200acurrency,\u2009\u200athe\u2009\u200aconversion\u2009\u200ais\u2009\u200aensured\u2009\u200aat\u2009\u200athe\u2009\u200a
\ntime\u2009\u200aof\u2009\u200athe\u2009\u200aconclusion\u2009\u200aof\u2009\u200athe\u2009\u200acontract.\u2009\u200aThe\u2009\u200alocal\u2009\u200asales\u2009\u200a
\nconcluded\u2009\u200a in\u2009\u200a the\u2009\u200a local\u2009\u200a currency\u2009\u200a in\u2009\u200a 2024\u2009\u200a (including\u2009\u200a
\nUS\u2009\u200a dollars)\u2009\u200a amounted\u2009\u200a to\u2009\u200a EUR\u2009\u200a 351.4\u2009\u200a million.\u2009\u200a The\u2009\u200a
\nglobal\u2009\u200asales\u2009\u200a(mainly\u2009\u200aconcluded\u2009\u200ain\u2009\u200aUS\u2009\u200adollars)\u2009\u200ain\u2009\u200a2024\u2009\u200a
\namounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a240.0\u2009\u200amillion.
\n* Interest rate risk
\nThe\u2009\u200a breakdown\u2009\u200a of\u2009\u200a fixed\u2009\u200a rate\u2009\u200a loans\u2009\u200a and\u2009\u200a variable\u2009\u200a
\nrate\u2009\u200a loans\u2009\u200a is\u2009\u200a described\u2009\u200a in\u2009\u200a Note\u2009\u200a 22.\u2009\u200a Following\u2009\u200a the\u2009\u200a
\nreimbursement\u2009\u200aof\u2009\u200athe\u2009\u200avariable\u2009\u200aloan\u2009\u200arate\u2009\u200aarrangement\u2009\u200a
\nby\u2009\u200aSocfinaf\u2009\u200ain\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexposure\u2009\u200ato\u2009\u200ainterest\u2009\u200a
\nrate\u2009\u200a risk\u2009\u200a decreased\u2009\u200a in\u2009\u200a 2024.\u2009\u200a The\u2009\u200a management\u2009\u200a
\nmaintains\u2009\u200a its\u2009\u200a policy\u2009\u200a to\u2009\u200a closely\u2009\u200a monitor\u2009\u200a the\u2009\u200a interests\u2009\u200a
\nrate\u2009\u200aevolution.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Credit risk
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200atrade\u2009\u200areceivables\u2009\u200afrom\u2009\u200a
\nglobal\u2009\u200a customers\u2009\u200a and\u2009\u200a local\u2009\u200a customers\u2009\u200a amount\u2009\u200a to\u2009\u200a
\nEUR\u2009\u200a 26.6\u2009\u200a million\u2009\u200a and\u2009\u200a EUR\u2009\u200a 5.7\u2009\u200a million\u2009\u200a respectively.\u2009\u200a
\nAccounts\u2009\u200areceivable\u2009\u200afrom\u2009\u200aglobal\u2009\u200acustomers\u2009\u200aare\u2009\u200amainly\u2009\u200a
\nreceivables\u2009\u200arelated\u2009\u200ato\u2009\u200athe\u2009\u200asale\u2009\u200aof\u2009\u200arubber.\u2009\u200aPalm\u2009\u200aoil\u2009\u200ais\u2009\u200a
\nsold\u2009\u200alocally\u2009\u200ato\u2009\u200alocal\u2009\u200aplayers\u2009\u200awhich\u2009\u200aentails\u2009\u200aa\u2009\u200awide\u2009\u200arange\u2009\u200a
\nof\u2009\u200a customers.\u2009\u200a The\u2009\u200a marketing\u2009\u200a of\u2009\u200a rubber\u2009\u200a is\u2009\u200aentrusted\u2009\u200a
\nto\u2009\u200aSogescol\u2009\u200aFR\u2009\u200a(equity\u2009\u200aaccounted\u2009\u200acompany).\u2009\u200aIt\u2009\u200atrades\u2009\u200a
\neither\u2009\u200a on\u2009\u200a the\u2009\u200a physical\u2009\u200a markets\u2009\u200a or\u2009\u200a directly\u2009\u200a with\u2009\u200a end\u2009\u200a
\ncustomers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n34,144,347 | \n29,023,129 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision\u2009\u200aincurred\u2009\u200amainly\u2009\u200aon\u2009\u200anon-operational\u2009\u200areceivables | \n-1,876,844 | \n-1,787,293 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n15,728,504 | \n23,131,220 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200anot\u2009\u200ayet\u2009\u200adue | \n46,536,635 | \n50,345,512 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200aless\u2009\u200athan\u2009\u200a6\u2009\u200amonths | \n744,991 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aless\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n689,156 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n25,225 | \n21,544 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag551": {
"value": "\nMarket risk
\n* Price risk in commodities market
\nPotential\u2009\u200arisk
\nThe\u2009\u200a Group\u2009\u200a markets\u2009\u200a its\u2009\u200a finished\u2009\u200a products\u2009\u200a at\u2009\u200a prices\u2009\u200a
\nthat\u2009\u200a may\u2009\u200a be\u2009\u200a influenced\u2009\u200a by\u2009\u200a commodity\u2009\u200a prices\u2009\u200a in\u2009\u200a
\ninternational\u2009\u200a markets.\u2009\u200a It\u2009\u200a therefore\u2009\u200a faces\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a
\nvolatility\u2009\u200ain\u2009\u200athe\u2009\u200aprices\u2009\u200aof\u2009\u200athese\u2009\u200acommodities.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200amain\u2009\u200apolicy\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200acompanies\u2009\u200ahas\u2009\u200aalways\u2009\u200a
\nbeen\u2009\u200a to\u2009\u200a control\u2009\u200a its\u2009\u200a production\u2009\u200a costs.\u2009\u200a It\u2009\u200a aims\u2009\u200a to\u2009\u200a
\ngenerate\u2009\u200amargins\u2009\u200afor\u2009\u200athe\u2009\u200aviability\u2009\u200aof\u2009\u200astructures\u2009\u200ain\u2009\u200athe\u2009\u200a
\nevent\u2009\u200aof\u2009\u200aa\u2009\u200asignificant\u2009\u200adrop\u2009\u200ain\u2009\u200athe\u2009\u200aselling\u2009\u200aprices\u2009\u200aof\u2009\u200araw\u2009\u200a
\nmaterials
\nG
\n\u2009\u200aand,\u2009\u200aconversely,\u2009\u200ato\u2009\u200agenerate\u2009\u200aprofit\u2009\u200amargins\u2009\u200a
\nduring\u2009\u200athe\u2009\u200amarket\u2009\u200adownturns.
\nIn\u2009\u200a parallel\u2009\u200a with\u2009\u200a this\u2009\u200a main\u2009\u200a policy,\u2009\u200a secondary\u2009\u200a policies\u2009\u200a
\nhave\u2009\u200aalso\u2009\u200abeen\u2009\u200aimplemented\u2009\u200ato\u2009\u200aimprove\u2009\u200aor\u2009\u200aconsolidate\u2009\u200a
\nprofit\u2009\u200amargins,\u2009\u200asuch\u2009\u200aas:
\n - the\u2009\u200aproduction\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts\u2009\u200aof\u2009\u200asuperior\u2009\u200a
\nquality\u2009\u200aand\u2009\u200abranded,\u2009\u200ain\u2009\u200aparticular\u2009\u200afor\u2009\u200arubber\u2009\u200aand;
\n - the\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexpertise\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200a
\nsector.
\nThe\u2009\u200a Group\u2009\u200a reduces\u2009\u200a its\u2009\u200a exposure\u2009\u200a to\u2009\u200a price\u2009\u200a risk\u2009\u200a by\u2009\u200a
\ninvesting\u2009\u200a into\u2009\u200a different\u2009\u200a geographical\u2009\u200a markets\u2009\u200a and\u2009\u200a
\nproducts.
\n* Foreign currency risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200aGroup\u2009\u200acarries\u2009\u200aout\u2009\u200atransactions\u2009\u200ain\u2009\u200alocal\u2009\u200acurrencies,\u2009\u200a
\nthe\u2009\u200a main\u2009\u200a ones\u2009\u200a being\u2009\u200a US\u2009\u200a dollar\u2009\u200a and\u2009\u200a Nigerian\u2009\u200a naira.\u2009\u200a
\nIn\u2009\u200a addition,\u2009\u200a financial\u2009\u200a instruments\u2009\u200a hedging\u2009\u200a against\u2009\u200a
\nfluctuations\u2009\u200ain\u2009\u200aexchange\u2009\u200arate\u2009\u200amay\u2009\u200anot\u2009\u200abe\u2009\u200aavailable\u2009\u200afor\u2009\u200a
\ncertain\u2009\u200acurrencies.\u2009\u200aThis\u2009\u200acreates\u2009\u200aexposure\u2009\u200ato\u2009\u200aexchange\u2009\u200a
\nrate\u2009\u200afluctuations,\u2009\u200a which\u2009\u200a may\u2009\u200ahave\u2009\u200aan\u2009\u200aimpact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200aresult\u2009\u200adenominated\u2009\u200ain\u2009\u200aeuro.
\nIn\u2009\u200a Nigeria,\u2009\u200a the\u2009\u200a availability\u2009\u200a of\u2009\u200a hard\u2009\u200a currency\u2009\u200a is\u2009\u200a
\nextremely\u2009\u200alimited.\u2009\u200aThe\u2009\u200agap\u2009\u200abetween\u2009\u200athe\u2009\u200acentral\u2009\u200abank\u2009\u200a
\nrate\u2009\u200a(CBN)\u2009\u200aand\u2009\u200aOTC\u2009\u200a remains\u2009\u200astrong\u2009\u200aas\u2009\u200aat\u2009\u200a2024\u2009\u200a year-
\nend.\u2009\u200aFor\u2009\u200aconsolidation\u2009\u200apurposes,\u2009\u200athe\u2009\u200a Group\u2009\u200auses\u2009\u200athe\u2009\u200a
\nCentral\u2009\u200aBank\u2009\u200aof\u2009\u200aNigeria\u2009\u200a(CBN)\u2009\u200arates.\u2009\u200aThese\u2009\u200arates\u2009\u200aare\u2009\u200a
\ndisclosed\u2009\u200a in\u2009\u200a Note\u2009\u200a 1.8\u2009\u200a to\u2009\u200a the\u2009\u200a financial\u2009\u200a statements.\u2009\u200a
\nThe\u2009\u200aimpact\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aNigerian\u2009\u200aoperations\u2009\u200aon\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200aresult\u2009\u200a is\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a 32\u2009\u200a(Segment\u2009\u200a
\ninformation)\u2009\u200ato\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nApart\u2009\u200afrom\u2009\u200athe\u2009\u200acurrent\u2009\u200acurrency\u2009\u200ahedging\u2009\u200ainstruments\u2009\u200a
\nfor\u2009\u200aoperational\u2009\u200atransactions,\u2009\u200awhich\u2009\u200aremain\u2009\u200arelatively\u2009\u200a
\nlimited,\u2009\u200a the\u2009\u200a main\u2009\u200a policy\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2009\u200a is\u2009\u200a to\u2009\u200a finance\u2009\u200a
\nits\u2009\u200a development\u2009\u200a projects\u2009\u200a in\u2009\u200a the\u2009\u200a local\u2009\u200a currencies\u2009\u200a of\u2009\u200a
\na\u2009\u200a region.\u2009\u200a This\u2009\u200a practice\u2009\u200a is\u2009\u200a indeed\u2009\u200a favorable\u2009\u200a for\u2009\u200a the\u2009\u200a
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nsignificant\u2009\u200ainvestments\u2009\u200amade\u2009\u200ain\u2009\u200athe\u2009\u200aplantations,\u2009\u200aas\u2009\u200aan\u2009\u200a
\nattempt\u2009\u200ato\u2009\u200areduce\u2009\u200aborrowings\u2009\u200awherever\u2009\u200apossible.
\nManagement\u2009\u200a closely\u2009\u200a monitors\u2009\u200a developments\u2009\u200a in\u2009\u200a the\u2009\u200a
\nNigerian\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a markets\u2009\u200a and\u2009\u200a is\u2009\u200a keen\u2009\u200a to\u2009\u200a
\npresent\u2009\u200aa\u2009\u200afair\u2009\u200aview\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements.
\n* Interest rate risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200a first\u2009\u200a risk\u2009\u200a linked\u2009\u200a to\u2009\u200a the\u2009\u200a interest\u2009\u200a rate\u2009\u200a denotes\u2009\u200a a\u2009\u200a
\nchange\u2009\u200ain\u2009\u200acash\u2009\u200aflows\u2009\u200arelating\u2009\u200ato\u2009\u200ashort-term\u2009\u200aborrowings,\u2009\u200a
\noften\u2009\u200a on\u2009\u200a a\u2009\u200a variable\u2009\u200a rate,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a a\u2009\u200a relatively\u2009\u200a
\nhigh\u2009\u200a level\u2009\u200a of\u2009\u200a base\u2009\u200a interest\u2009\u200a rates\u2009\u200a on\u2009\u200a cash\u2009\u200a and\u2009\u200a cash\u2009\u200a
\nequivalents.\u2009\u200aThe\u2009\u200asecond\u2009\u200arisk,\u2009\u200ais\u2009\u200alinked\u2009\u200ato\u2009\u200adeveloping\u2009\u200a
\nmarkets,\u2009\u200awhen\u2009\u200aborrowing\u2009\u200ain\u2009\u200aa\u2009\u200alocal\u2009\u200acurrency.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a limited\u2009\u200a exposure\u2009\u200a to\u2009\u200a these\u2009\u200a risks.\u2009\u200a The\u2009\u200a
\nfirst\u2009\u200a risk\u2009\u200a is\u2009\u200a maintained\u2009\u200a under\u2009\u200a control\u2009\u200a by\u2009\u200a an\u2009\u200a active\u2009\u200a
\npolicy\u2009\u200a of\u2009\u200a monitoring\u2009\u200a the\u2009\u200a evolution\u2009\u200a of\u2009\u200a local\u2009\u200a financial\u2009\u200a
\nmarkets\u2009\u200aon\u2009\u200athe\u2009\u200aone\u2009\u200ahand\u2009\u200aand,\u2009\u200awhen\u2009\u200anecessary,\u2009\u200ashort-
\nterm\u2009\u200a debt\u2009\u200a consolidation\u2009\u200a in\u2009\u200a the\u2009\u200a long\u2009\u200a term\u2009\u200a on\u2009\u200a the\u2009\u200a
\nother.\u2009\u200aAnother\u2009\u200asystematic\u2009\u200apolicy\u2009\u200akeeps\u2009\u200aan\u2009\u200aeye\u2009\u200aon\u2009\u200athe\u2009\u200a
\nsecond\u2009\u200arisk,\u2009\u200aby\u2009\u200aputting\u2009\u200alocal\u2009\u200aand\u2009\u200ainternational\u2009\u200abanks\u2009\u200a
\nin\u2009\u200a competition\u2009\u200a with\u2009\u200a international\u2009\u200a lenders\u2009\u200a who\u2009\u200a can\u2009\u200a
\noffer\u2009\u200areal\u2009\u200ainvestment\u2009\u200aand\u2009\u200adevelopment\u2009\u200aopportunities\u2009\u200a
\nat attractive rates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nEmerging market risks
\nPotential\u2009\u200arisk
\nCurrent\u2009\u200a or\u2009\u200a future\u2009\u200a political\u2009\u200a instability\u2009\u200a in\u2009\u200a certain\u2009\u200a
\ncountries in which the Group operates may affect the
\nGroup\u2019s\u2009\u200aprofitability\u2009\u200aand\u2009\u200aits\u2009\u200aability\u2009\u200ato\u2009\u200ado\u2009\u200abusiness\u2009\u200aand\u2009\u200a
\ngenerate\u2009\u200arevenue.
\nThe\u2009\u200apolitical\u2009\u200asystem\u2009\u200ain\u2009\u200asome\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amarkets\u2009\u200ais\u2009\u200a
\nrelatively\u2009\u200afragile\u2009\u200aand\u2009\u200acan\u2009\u200abe\u2009\u200apotentially\u2009\u200athreatened\u2009\u200aby\u2009\u200a
\ncross-border\u2009\u200aconflicts\u2009\u200aor\u2009\u200awars\u2009\u200abetween\u2009\u200arival\u2009\u200agroups.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThrough\u2009\u200a its\u2009\u200a activities,\u2009\u200a the\u2009\u200a Group\u2009\u200a contributes\u2009\u200a to\u2009\u200a the\u2009\u200a
\nimprovement\u2009\u200a of\u2009\u200a the\u2009\u200a quality\u2009\u200a of\u2009\u200a life\u2009\u200a in\u2009\u200a the\u2009\u200a countries\u2009\u200a
\nin\u2009\u200a which\u2009\u200a it\u2009\u200a operates.\u2009\u200a It\u2009\u200a also\u2009\u200a focuses\u2009\u200a on\u2009\u200a improving\u2009\u200a
\nthe\u2009\u200a stability\u2009\u200a of\u2009\u200a its\u2009\u200a markets,\u2009\u200a which\u2009\u200a may\u2009\u200a lead\u2009\u200a to\u2009\u200a
\nan\u2009\u200a appreciation\u2009\u200a in\u2009\u200a the\u2009\u200a value\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a local\u2009\u200a
\ncompanies.
\nBy\u2009\u200a diversifying\u2009\u200a the\u2009\u200a countries,\u2009\u200a economies\u2009\u200a and\u2009\u200a
\ncurrencies\u2009\u200ain\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200a
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nand\u2009\u200a cash\u2009\u200a flows,\u2009\u200a it\u2009\u200a reduces\u2009\u200a its\u2009\u200a exposure\u2009\u200a to\u2009\u200a emerging\u2009\u200a
\nmarket risk.
\nIt\u2009\u200ais\u2009\u200aaware\u2009\u200aof\u2009\u200aits\u2009\u200aenvironmental\u2009\u200aand\u2009\u200asocial\u2009\u200aresponsibility\u2009\u200a
\ntowards\u2009\u200a the\u2009\u200a local\u2009\u200a population\u2009\u200a and\u2009\u200a is\u2009\u200a continually\u2009\u200a
\nimplementing\u2009\u200ainitiatives\u2009\u200ato\u2009\u200athis\u2009\u200aend.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nRisk sensitivity
\n* Exchange rate risk
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a changes\u2009\u200a in\u2009\u200a value\u2009\u200a arising\u2009\u200a
\nfrom\u2009\u200afluctuations\u2009\u200ain\u2009\u200aexchange\u2009\u200arates\u2009\u200agenerated\u2009\u200aby\u2009\u200aits\u2009\u200a
\noperating\u2009\u200a activities.\u2009\u200a However,\u2009\u200a as\u2009\u200a local\u2009\u200a turnover\u2009\u200a was\u2009\u200a
\nmade\u2009\u200ain\u2009\u200athe\u2009\u200alocal\u2009\u200acurrency,\u2009\u200aand\u2009\u200aexport\u2009\u200asales\u2009\u200aare\u2009\u200amade\u2009\u200a
\nin\u2009\u200aUS\u2009\u200adollar,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexposure\u2009\u200ais\u2009\u200amainly\u2009\u200alimited\u2009\u200ato\u2009\u200a
\nfluctuations\u2009\u200ain\u2009\u200adollar\u2009\u200aagainst\u2009\u200athe\u2009\u200aeuro.\u2009\u200aThe\u2009\u200aimpact\u2009\u200aon\u2009\u200a
\nthe\u2009\u200a result\u2009\u200a of\u2009\u200a a\u2009\u200a 10%\u2009\u200a increase\u2009\u200a or\u2009\u200a decrease\u2009\u200a (EUR/USD)\u2009\u200a
\nin\u2009\u200aforeign\u2009\u200acurrency\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aamounts\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a0.8\u2009\u200amillion.
\nIn\u2009\u200a the\u2009\u200a case\u2009\u200a where\u2009\u200a the\u2009\u200a currency\u2009\u200a of\u2009\u200a sale\u2009\u200a is\u2009\u200a not\u2009\u200a the\u2009\u200a
\nfunctional\u2009\u200a currency\u2009\u200a of\u2009\u200a the\u2009\u200a Company\u2009\u200a and\u2009\u200a it\u2009\u200a is\u2009\u200a linked\u2009\u200a
\nto\u2009\u200aa\u2009\u200astrong\u2009\u200acurrency,\u2009\u200athe\u2009\u200aconversion\u2009\u200ais\u2009\u200aensured\u2009\u200aat\u2009\u200athe\u2009\u200a
\ntime\u2009\u200aof\u2009\u200athe\u2009\u200aconclusion\u2009\u200aof\u2009\u200athe\u2009\u200acontract.\u2009\u200aThe\u2009\u200alocal\u2009\u200asales\u2009\u200a
\nconcluded\u2009\u200a in\u2009\u200a the\u2009\u200a local\u2009\u200a currency\u2009\u200a in\u2009\u200a 2024\u2009\u200a (including\u2009\u200a
\nUS\u2009\u200a dollars)\u2009\u200a amounted\u2009\u200a to\u2009\u200a EUR\u2009\u200a 351.4\u2009\u200a million.\u2009\u200a The\u2009\u200a
\nglobal\u2009\u200asales\u2009\u200a(mainly\u2009\u200aconcluded\u2009\u200ain\u2009\u200aUS\u2009\u200adollars)\u2009\u200ain\u2009\u200a2024\u2009\u200a
\namounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a240.0\u2009\u200amillion.
\n* Interest rate risk
\nThe\u2009\u200a breakdown\u2009\u200a of\u2009\u200a fixed\u2009\u200a rate\u2009\u200a loans\u2009\u200a and\u2009\u200a variable\u2009\u200a
\nrate\u2009\u200a loans\u2009\u200a is\u2009\u200a described\u2009\u200a in\u2009\u200a Note\u2009\u200a 22.\u2009\u200a Following\u2009\u200a the\u2009\u200a
\nreimbursement\u2009\u200aof\u2009\u200athe\u2009\u200avariable\u2009\u200aloan\u2009\u200arate\u2009\u200aarrangement\u2009\u200a
\nby\u2009\u200aSocfinaf\u2009\u200ain\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexposure\u2009\u200ato\u2009\u200ainterest\u2009\u200a
\nrate\u2009\u200a risk\u2009\u200a decreased\u2009\u200a in\u2009\u200a 2024.\u2009\u200a The\u2009\u200a management\u2009\u200a
\nmaintains\u2009\u200a its\u2009\u200a policy\u2009\u200a to\u2009\u200a closely\u2009\u200a monitor\u2009\u200a the\u2009\u200a interests\u2009\u200a
\nrate\u2009\u200aevolution.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag550": {
"value": "\nCredit risk
\nPotential\u2009\u200arisk
\nCredit\u2009\u200a risk\u2009\u200a is\u2009\u200a the\u2009\u200a risk\u2009\u200a that\u2009\u200a a\u2009\u200a counterparty\u2009\u200a will\u2009\u200a not\u2009\u200a
\nmeet\u2009\u200a its\u2009\u200a obligations\u2009\u200a under\u2009\u200a a\u2009\u200a financial\u2009\u200a instrument\u2009\u200a or\u2009\u200a
\ncustomer\u2009\u200a contract,\u2009\u200a leading\u2009\u200a to\u2009\u200a a\u2009\u200a financial\u2009\u200a loss.\u2009\u200a The\u2009\u200a
\nGroup\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200a credit\u2009\u200a risk\u2009\u200a from\u2009\u200a its\u2009\u200a operating\u2009\u200a
\nactivities\u2009\u200a (primarily\u2009\u200a trade\u2009\u200a receivables)\u2009\u200a and\u2009\u200a from\u2009\u200a its\u2009\u200a
\nfinancing\u2009\u200aactivities,\u2009\u200aincluding\u2009\u200adeposits\u2009\u200awith\u2009\u200abanks\u2009\u200aand\u2009\u200a
\nfinancial\u2009\u200a institutions,\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a transactions\u2009\u200a
\nand\u2009\u200aother\u2009\u200afinancial\u2009\u200ainstruments.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nTo\u2009\u200a manage\u2009\u200a credit\u2009\u200a risk,\u2009\u200a the\u2009\u200a Group\u2009\u200a ensures\u2009\u200a the\u2009\u200a
\npayment\u2009\u200aof\u2009\u200alocal\u2009\u200asales\u2009\u200ain\u2009\u200acash\u2009\u200aor\u2009\u200athe\u2009\u200aguarantee\u2009\u200aof\u2009\u200athe\u2009\u200a
\nreceivables\u2009\u200aby\u2009\u200aobtaining\u2009\u200aapproved\u2009\u200abills\u2009\u200aof\u2009\u200aexchange.\u2009\u200a
\nThe\u2009\u200a export\u2009\u200a sales\u2009\u200a of\u2009\u200a the\u2009\u200a plantations\u2009\u200a are\u2009\u200a centralised\u2009\u200a
\nin\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a sales\u2009\u200a structure,\u2009\u200a which\u2009\u200a applies\u2009\u200a either\u2009\u200a
\na\u2009\u200acash\u2009\u200apayment\u2009\u200apolicy\u2009\u200aor\u2009\u200aa\u2009\u200acommercial\u2009\u200acredit\u2009\u200apolicy\u2009\u200a
\nwhose\u2009\u200a limits\u2009\u200a are\u2009\u200a defined\u2009\u200a by\u2009\u200a its\u2009\u200a Board\u2009\u200a of\u2009\u200a Directors.\u2009\u200a
\nThe\u2009\u200a Group\u2009\u200a chooses,\u2009\u200a whenever\u2009\u200a possible,\u2009\u200a to\u2009\u200a maintain\u2009\u200a
\nfinancial\u2009\u200aliabilities\u2009\u200aand\u2009\u200acash\u2009\u200aposition\u2009\u200awith\u2009\u200alow\u2009\u200acredit\u2009\u200a
\nrisk institutions.
\nDetails\u2009\u200aon\u2009\u200aimpairment\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities,\u2009\u200a
\nincluding\u2009\u200ameasurement\u2009\u200aof\u2009\u200aexpected\u2009\u200acredit\u2009\u200alosses,\u2009\u200aare\u2009\u200a
\ndisclosed\u2009\u200ain\u2009\u200anote\u2009\u200a1.17.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n* Credit risk
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200atrade\u2009\u200areceivables\u2009\u200afrom\u2009\u200a
\nglobal\u2009\u200a customers\u2009\u200a and\u2009\u200a local\u2009\u200a customers\u2009\u200a amount\u2009\u200a to\u2009\u200a
\nEUR\u2009\u200a 26.6\u2009\u200a million\u2009\u200a and\u2009\u200a EUR\u2009\u200a 5.7\u2009\u200a million\u2009\u200a respectively.\u2009\u200a
\nAccounts\u2009\u200areceivable\u2009\u200afrom\u2009\u200aglobal\u2009\u200acustomers\u2009\u200aare\u2009\u200amainly\u2009\u200a
\nreceivables\u2009\u200arelated\u2009\u200ato\u2009\u200athe\u2009\u200asale\u2009\u200aof\u2009\u200arubber.\u2009\u200aPalm\u2009\u200aoil\u2009\u200ais\u2009\u200a
\nsold\u2009\u200alocally\u2009\u200ato\u2009\u200alocal\u2009\u200aplayers\u2009\u200awhich\u2009\u200aentails\u2009\u200aa\u2009\u200awide\u2009\u200arange\u2009\u200a
\nof\u2009\u200a customers.\u2009\u200a The\u2009\u200a marketing\u2009\u200a of\u2009\u200a rubber\u2009\u200a is\u2009\u200aentrusted\u2009\u200a
\nto\u2009\u200aSogescol\u2009\u200aFR\u2009\u200a(equity\u2009\u200aaccounted\u2009\u200acompany).\u2009\u200aIt\u2009\u200atrades\u2009\u200a
\neither\u2009\u200a on\u2009\u200a the\u2009\u200a physical\u2009\u200a markets\u2009\u200a or\u2009\u200a directly\u2009\u200a with\u2009\u200a end\u2009\u200a
\ncustomers.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n34,144,347 | \n29,023,129 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision\u2009\u200aincurred\u2009\u200amainly\u2009\u200aon\u2009\u200anon-operational\u2009\u200areceivables | \n-1,876,844 | \n-1,787,293 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n15,728,504 | \n23,131,220 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200anot\u2009\u200ayet\u2009\u200adue | \n46,536,635 | \n50,345,512 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200aless\u2009\u200athan\u2009\u200a6\u2009\u200amonths | \n744,991 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aless\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n689,156 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n25,225 | \n21,544 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag549": {
"value": "\nLiquidity risk
\nPotential\u2009\u200arisk
\nLiquidity\u2009\u200a risk\u2009\u200a is\u2009\u200a defined\u2009\u200a as\u2009\u200a the\u2009\u200a risk\u2009\u200a that\u2009\u200a the\u2009\u200a Group\u2009\u200a
\ncannot\u2009\u200ameet\u2009\u200aits\u2009\u200aobligations\u2009\u200ain\u2009\u200atime\u2009\u200aor\u2009\u200aat\u2009\u200aa\u2009\u200areasonable\u2009\u200a
\nprice.\u2009\u200aThis\u2009\u200arisk\u2009\u200amainly\u2009\u200aaffects\u2009\u200aplantations,\u2009\u200awhich\u2009\u200aare\u2009\u200a
\nboth\u2009\u200athe\u2009\u200amain\u2009\u200asource\u2009\u200aof\u2009\u200acash\u2009\u200aand\u2009\u200afinancing\u2009\u200aneeds.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nGiven\u2009\u200a the\u2009\u200a specific\u2009\u200a economic\u2009\u200a and\u2009\u200a technological\u2009\u200a
\nenvironment\u2009\u200aof\u2009\u200aeach\u2009\u200aplantation,\u2009\u200athe\u2009\u200aGroup\u2009\u200amanages\u2009\u200a
\nthe\u2009\u200aliquidity\u2009\u200arisk\u2009\u200ain\u2009\u200aa\u2009\u200adecentralised\u2009\u200amanner.\u2009\u200aHowever,\u2009\u200a
\nboth\u2009\u200athe\u2009\u200aavailable\u2009\u200acash\u2009\u200aand\u2009\u200athe\u2009\u200aimplementation\u2009\u200aof\u2009\u200athe\u2009\u200a
\nfinancing\u2009\u200aare\u2009\u200asupervised\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200aManagement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag543": {
"value": "\n
\n\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n34,144,347 | \n29,023,129 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Provision\u2009\u200aincurred\u2009\u200amainly\u2009\u200aon\u2009\u200anon-operational\u2009\u200areceivables | \n-1,876,844 | \n-1,787,293 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n15,728,504 | \n23,131,220 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200anot\u2009\u200ayet\u2009\u200adue | \n46,536,635 | \n50,345,512 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200aless\u2009\u200athan\u2009\u200a6\u2009\u200amonths | \n744,991 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200a6\u2009\u200amonths\u2009\u200aand\u2009\u200aless\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n689,156 | \n0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200afor\u2009\u200amore\u2009\u200athan\u2009\u200aone\u2009\u200ayear | \n25,225 | \n21,544 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n47,996,007 | \n50,367,056 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag538": {
"value": "\nNote 34. Contingent liabilities
\nSoci\u00e9t\u00e9\u2009\u200ades\u2009\u200aCaoutchoucs\u2009\u200adu\u2009\u200aGrand\u2009\u200aBereby\u2009\u200a(\u201cSOGB\u201d),\u2009\u200aa\u2009\u200a
\npublic\u2009\u200alimited\u2009\u200acompany\u2009\u200aincorporated\u2009\u200aunder\u2009\u200aIvorian\u2009\u200alaw\u2009\u200a
\nand\u2009\u200asubsidiary\u2009\u200aof\u2009\u200athe\u2009\u200aGroup,\u2009\u200ais\u2009\u200ainvolved\u2009\u200ain\u2009\u200aa\u2009\u200adispute\u2009\u200a
\nwith\u2009\u200a the\u2009\u200a Caisse\u2009\u200a Nationale\u2009\u200a de\u2009\u200a Pr\u00e9voyance\u2009\u200a Sociale\u2009\u200a
\n(\u201cCNPS\u201d)\u2009\u200aof\u2009\u200athe\u2009\u200aC\u00f4te\u2009\u200ad\u2019Ivoire.\u2009\u200aThis\u2009\u200adispute\u2009\u200aconcerns\u2009\u200a
\nthe\u2009\u200atax\u2009\u200aaudit\u2009\u200aof\u2009\u200athe\u2009\u200abenefits\u2009\u200ain\u2009\u200akind\u2009\u200athat\u2009\u200aSOGB\u2009\u200ashould\u2009\u200a
\nhave\u2009\u200apaid\u2009\u200ato\u2009\u200aCNPS\u2009\u200afor\u2009\u200ahaving\u2009\u200aprovided\u2009\u200ahousing\u2009\u200ato\u2009\u200aits\u2009\u200a
\nemployees.
\nFollowing\u2009\u200a an\u2009\u200a initial\u2009\u200a analysis\u2009\u200a for\u2009\u200a the\u2009\u200a period\u2009\u200a from\u2009\u200a 1\u2009\u200a
\nJanuary\u2009\u200a2010\u2009\u200ato\u2009\u200a31\u2009\u200aDecember\u2009\u200a2013,\u2009\u200aCNPS\u2009\u200aestimated\u2009\u200a
\nthe\u2009\u200a due\u2009\u200a amount\u2009\u200a at\u2009\u200a CFA\u2009\u200a 182\u2009\u200a million,\u2009\u200a equivalent\u2009\u200a to\u2009\u200a
\nEUR\u2009\u200a277,000.\u2009\u200aBased\u2009\u200aon\u2009\u200aSOGB\u2019s\u2009\u200acalculations,\u2009\u200ahowever,\u2009\u200a
\nthe\u2009\u200aamount\u2009\u200aowed\u2009\u200ais\u2009\u200aof\u2009\u200aCFA\u2009\u200a32\u2009\u200amillion,\u2009\u200aequivalent\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a48,000.
\nFollowing\u2009\u200a a\u2009\u200a contestation,\u2009\u200a the\u2009\u200a case\u2009\u200a was\u2009\u200a brought\u2009\u200a
\nbefore\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aSassandra.\u2009\u200aThe\u2009\u200alatter\u2009\u200ainvited\u2009\u200athe\u2009\u200a
\ntwo\u2009\u200aparties\u2009\u200ato\u2009\u200areach\u2009\u200aan\u2009\u200aamicable\u2009\u200asettlement\u2009\u200afor\u2009\u200athe\u2009\u200a
\ndispute\u2009\u200abetween\u2009\u200athem\u2009\u200aand\u2009\u200ato\u2009\u200asubmit\u2009\u200aa\u2009\u200atransactional\u2009\u200a
\nagreement,\u2009\u200aif\u2009\u200anecessary.
\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a an\u2009\u200a amicable\u2009\u200a settlement\u2009\u200a for\u2009\u200a the\u2009\u200a
\ndispute,\u2009\u200ait\u2009\u200awould\u2009\u200abe\u2009\u200aup\u2009\u200ato\u2009\u200athe\u2009\u200aSassandra\u2009\u200aCourt\u2009\u200ato\u2009\u200arule\u2009\u200a
\non the merits.
\nThe\u2009\u200aCNPS\u2009\u200acarried\u2009\u200aout\u2009\u200aa\u2009\u200asecond\u2009\u200aanalysis\u2009\u200acovering\u2009\u200athe\u2009\u200a
\nyears\u2009\u200a 2014\u2009\u200a through\u2009\u200a 2018.\u2009\u200a The\u2009\u200a CNPS\u2009\u200a added\u2009\u200a to\u2009\u200a the\u2009\u200a
\nprevious\u2009\u200aamount\u2009\u200aa\u2009\u200asum\u2009\u200aof\u2009\u200aCFA\u2009\u200a1,650\u2009\u200amillion,\u2009\u200aequivalent\u2009\u200a
\nto\u2009\u200aEUR\u2009\u200a2.5\u2009\u200amillion.\u2009\u200aThe\u2009\u200aSOGB\u2009\u200ahas\u2009\u200arecorded\u2009\u200aa\u2009\u200aprovision\u2009\u200a
\nof\u2009\u200a CFA\u2009\u200a 250\u2009\u200a million,\u2009\u200a equivalent\u2009\u200a to\u2009\u200a EUR\u2009\u200a 381,000,\u2009\u200a
\nwhich\u2009\u200a corresponds\u2009\u200a to\u2009\u200a the\u2009\u200a amount\u2009\u200a it\u2009\u200a considers\u2009\u200a to\u2009\u200a be\u2009\u200a
\neffectively\u2009\u200adue.
\nThe\u2009\u200a matter\u2009\u200a of\u2009\u200a housing\u2009\u200a on\u2009\u200a plantations\u2009\u200a in\u2009\u200a rural\u2009\u200a areas\u2009\u200a
\nis\u2009\u200aa\u2009\u200ageneral\u2009\u200aissue\u2009\u200aand\u2009\u200aconcerns\u2009\u200amost\u2009\u200aagricultural\u2009\u200aand\u2009\u200a
\nforestry\u2009\u200acompanies,\u2009\u200aparticularly\u2009\u200athose\u2009\u200ain\u2009\u200athe\u2009\u200arubber,\u2009\u200a
\noil\u2009\u200apalm\u2009\u200aand\u2009\u200abanana\u2009\u200asectors.
\nFor\u2009\u200a this\u2009\u200a reason,\u2009\u200a actions\u2009\u200a have\u2009\u200a been\u2009\u200a undertaken\u2009\u200a by\u2009\u200a
\ncompanies\u2009\u200a in\u2009\u200a the\u2009\u200a sector,\u2009\u200a which\u2009\u200a are\u2009\u200a supported\u2009\u200a by\u2009\u200a
\nthe\u2009\u200a Union\u2009\u200a of\u2009\u200a Agricultural\u2009\u200a and\u2009\u200a Forestry\u2009\u200a Companies\u2009\u200a
\n(\u201cUNEMAF\u201d)\u2009\u200a and\u2009\u200a the\u2009\u200a General\u2009\u200a Confederation\u2009\u200a of\u2009\u200a
\nCompanies\u2009\u200a of\u2009\u200a C\u00f4te\u2009\u200a d\u2019Ivoire\u2009\u200a (\u201cCGECI\u201d),\u2009\u200a to\u2009\u200a obtain\u2009\u200a a\u2009\u200a
\nclear\u2009\u200aposition\u2009\u200afrom\u2009\u200athe\u2009\u200aCNPS\u2009\u200aon\u2009\u200athis\u2009\u200aissue.
\nThe\u2009\u200aCNPS\u2009\u200ahad\u2009\u200aalways\u2009\u200ashown\u2009\u200aleniency\u2009\u200afor\u2009\u200adetermining\u2009\u200a
\nof\u2009\u200a benefits\u2009\u200a in\u2009\u200a kind\u2009\u200a constituted\u2009\u200a by\u2009\u200a the\u2009\u200a provision\u2009\u200a of\u2009\u200a
\nhousing\u2009\u200ain\u2009\u200arural\u2009\u200aareas.
\nA\u2009\u200a proposal\u2009\u200a for\u2009\u200a arbitration\u2009\u200a was\u2009\u200a submitted\u2009\u200a to\u2009\u200a the\u2009\u200a
\nMinistry\u2009\u200a of\u2009\u200a Employment\u2009\u200a and\u2009\u200a Social\u2009\u200a Protection\u2009\u200a by\u2009\u200a a\u2009\u200a
\nworking\u2009\u200agroup\u2009\u200athat\u2009\u200acomprises\u2009\u200amembers\u2009\u200aof\u2009\u200aCGECI\u2009\u200aand\u2009\u200a
\nUNEMAF.\u2009\u200a Working\u2009\u200a group\u2009\u200a meetings\u2009\u200a were\u2009\u200a scheduled\u2009\u200a
\nto\u2009\u200atake\u2009\u200aplace\u2009\u200ain\u2009\u200athe\u2009\u200acourse\u2009\u200aof\u2009\u200a2020,\u2009\u200abut\u2009\u200athese\u2009\u200awere\u2009\u200a
\npostponed\u2009\u200adue\u2009\u200a to\u2009\u200a the\u2009\u200a health\u2009\u200a situation\u2009\u200aand\u2009\u200a have\u2009\u200a not\u2009\u200a
\nbeen\u2009\u200aresumed\u2009\u200ato\u2009\u200adate.
\nAt\u2009\u200a the\u2009\u200a date\u2009\u200a of\u2009\u200a the\u2009\u200a closing\u2009\u200a of\u2009\u200a the\u2009\u200a accounts,\u2009\u200a the\u2009\u200a
\namicable\u2009\u200aprocedure\u2009\u200a is\u2009\u200atherefore\u2009\u200astill\u2009\u200a in\u2009\u200aprogress.\u2009\u200aIts\u2009\u200a
\noutcome\u2009\u200a will\u2009\u200a determine\u2009\u200a whether\u2009\u200a or\u2009\u200a not\u2009\u200a the\u2009\u200a case\u2009\u200a is\u2009\u200a
\nreferred\u2009\u200ato\u2009\u200athe\u2009\u200aSassandra\u2009\u200aCourt,\u2009\u200awhich\u2009\u200ahas\u2009\u200athe\u2009\u200apower\u2009\u200a
\nalone\u2009\u200a to\u2009\u200a enforce\u2009\u200a the\u2009\u200a parties.\u2009\u200a Insofar\u2009\u200a as\u2009\u200a there\u2009\u200a is\u2009\u200a no\u2009\u200a
\nlegal\u2009\u200a constraint\u2009\u200a to\u2009\u200a date,\u2009\u200a and\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a above,\u2009\u200a
\nthe\u2009\u200a management\u2009\u200a is\u2009\u200a of\u2009\u200a the\u2009\u200a opinion\u2009\u200a that\u2009\u200a no\u2009\u200a material\u2009\u200a
\nprovision\u2009\u200ashould\u2009\u200abe\u2009\u200arecorded\u2009\u200abecause\u2009\u200athe\u2009\u200aprobability\u2009\u200a
\nof\u2009\u200aa\u2009\u200aclaim\u2009\u200ais\u2009\u200avery\u2009\u200alow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag554": {
"value": "\nNote 35. Events after the closing date
\nThere\u2009\u200aare\u2009\u200ano\u2009\u200amaterial\u2009\u200aevents\u2009\u200aafter\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200ato\u2009\u200amention.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag535": {
"value": "\n
\n\nNote 36. Assets held for sale
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| ASSETS | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-Current Assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use\u2009\u200aassets | \n0 | \n33,851 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Property,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment | \n0 | \n2,241,077 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current\u2009\u200abiological\u2009\u200aassets | \n0 | \n1,969,162 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n4,244,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current Assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Inventories | \n0 | \n956,711 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200abiological\u2009\u200aassets | \n0 | \n21,188 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n2,973 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a | \n0 | \n427,509 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200atax\u2009\u200aassets\u2009\u200a | \n0 | \n299,777 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n0 | \n361,169 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n2,069,328 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets classified as held for sale | \n0 | \n6,313,418 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| LIABILITIES | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-Current Liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Long-term\u2009\u200alease\u2009\u200aliabilities | \n0 | \n35,449 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n35,449 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current Liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Short-term\u2009\u200alease\u2009\u200aliabilities | \n0 | \n10,417 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n119,584 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200apayables | \n0 | \n118,829 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n248,830 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities associated with assets classified as held for sale | \n0 | \n284,279 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2023,\u2009\u200athe\u2009\u200acarrying\u2009\u200aamounts\u2009\u200aof\u2009\u200athe\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale\u2009\u200aand\u2009\u200arelated\u2009\u200aliabilities\u2009\u200a
\nwere\u2009\u200aattributable\u2009\u200ato\u2009\u200aSRC.\u2009\u200aIn\u2009\u200athe\u2009\u200alast\u2009\u200aquarter\u2009\u200aof\u2009\u200a2023,\u2009\u200a
\nthe\u2009\u200amanagement\u2009\u200aof\u2009\u200aSocfinaf\u2009\u200aconducted\u2009\u200anegociations\u2009\u200aon\u2009\u200a
\nthe\u2009\u200adisposal\u2009\u200aof\u2009\u200aSRC.\u2009\u200aAccordingly,\u2009\u200aSRC\u2009\u200awas\u2009\u200areclassified\u2009\u200a
\nas\u2009\u200aa\u2009\u200adisposal\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2023.
\nFollowing\u2009\u200a negociations,\u2009\u200a in\u2009\u200a August\u2009\u200a 2024\u2009\u200a the\u2009\u200a sale\u2009\u200a of\u2009\u200a
\nSRC\u2009\u200awas\u2009\u200afinalised.\u2009\u200aThe\u2009\u200again\u2009\u200aon\u2009\u200athis\u2009\u200asale,\u2009\u200aamounting\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a2.4\u2009\u200amillion,\u2009\u200ais\u2009\u200apresented\u2009\u200awithin\u2009\u200aincome\u2009\u200astatement\u2009\u200a
\non\u2009\u200aline\u2009\u200a\u201cgain\u2009\u200aon\u2009\u200adisposals\u201d.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag536": {
"value": "\nNote 36. Assets held for sale
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| ASSETS | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-Current Assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Right-of-use\u2009\u200aassets | \n0 | \n33,851 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Property,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment | \n0 | \n2,241,077 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current\u2009\u200abiological\u2009\u200aassets | \n0 | \n1,969,162 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n4,244,090 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current Assets | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Inventories | \n0 | \n956,711 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200abiological\u2009\u200aassets | \n0 | \n21,188 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n2,973 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a | \n0 | \n427,509 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200atax\u2009\u200aassets\u2009\u200a | \n0 | \n299,777 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n0 | \n361,169 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n2,069,328 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Assets classified as held for sale | \n0 | \n6,313,418 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| LIABILITIES | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-Current Liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Long-term\u2009\u200alease\u2009\u200aliabilities | \n0 | \n35,449 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n35,449 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current Liabilities | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Short-term\u2009\u200alease\u2009\u200aliabilities | \n0 | \n10,417 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n119,584 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200apayables | \n0 | \n118,829 | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n0 | \n248,830 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities associated with assets classified as held for sale | \n0 | \n284,279 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2023,\u2009\u200athe\u2009\u200acarrying\u2009\u200aamounts\u2009\u200aof\u2009\u200athe\u2009\u200a
\nassets\u2009\u200aclassified\u2009\u200aas\u2009\u200aheld\u2009\u200afor\u2009\u200asale\u2009\u200aand\u2009\u200arelated\u2009\u200aliabilities\u2009\u200a
\nwere\u2009\u200aattributable\u2009\u200ato\u2009\u200aSRC.\u2009\u200aIn\u2009\u200athe\u2009\u200alast\u2009\u200aquarter\u2009\u200aof\u2009\u200a2023,\u2009\u200a
\nthe\u2009\u200amanagement\u2009\u200aof\u2009\u200aSocfinaf\u2009\u200aconducted\u2009\u200anegociations\u2009\u200aon\u2009\u200a
\nthe\u2009\u200adisposal\u2009\u200aof\u2009\u200aSRC.\u2009\u200aAccordingly,\u2009\u200aSRC\u2009\u200awas\u2009\u200areclassified\u2009\u200a
\nas\u2009\u200aa\u2009\u200adisposal\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2023.
\nFollowing\u2009\u200a negociations,\u2009\u200a in\u2009\u200a August\u2009\u200a 2024\u2009\u200a the\u2009\u200a sale\u2009\u200a of\u2009\u200a
\nSRC\u2009\u200awas\u2009\u200afinalised.\u2009\u200aThe\u2009\u200again\u2009\u200aon\u2009\u200athis\u2009\u200asale,\u2009\u200aamounting\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a2.4\u2009\u200amillion,\u2009\u200ais\u2009\u200apresented\u2009\u200awithin\u2009\u200aincome\u2009\u200astatement\u2009\u200a
\non\u2009\u200aline\u2009\u200a\u201cgain\u2009\u200aon\u2009\u200adisposals\u201d.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag561": {
"value": "\nNote 37. Auditor\u2019s fees
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Audit\u2009\u200a(VAT\u2009\u200aincluded) | \n815,053\u2009\u200a | \n732,412\u2009\u200a | \n\n
\n\n\n\n
\n\n
The\u2009\u200aaudit\u2009\u200afees\u2009\u200ainclude\u2009\u200aall\u2009\u200afees\u2009\u200apaid\u2009\u200ato\u2009\u200athe\u2009\u200aindependent\u2009\u200a
\nstatutory\u2009\u200aauditor\u2009\u200aof\u2009\u200athe\u2009\u200a Group\u2009\u200anamely\u2009\u200aEY\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nthose\u2009\u200a paid\u2009\u200a to\u2009\u200a member\u2009\u200a firms\u2009\u200a within\u2009\u200a EY\u2009\u200a network\u2009\u200a for\u2009\u200a
\nthe\u2009\u200arelevant\u2009\u200ayears.\u2009\u200a This\u2009\u200afirm\u2009\u200a performed\u2009\u200a no\u2009\u200amaterial\u2009\u200a
\nconsulting\u2009\u200a work\u2009\u200a or\u2009\u200a other\u2009\u200a non-audit\u2009\u200a services\u2009\u200a in\u2009\u200a 2024\u2009\u200a
\nnor in 2023.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag562": {
"value": "\nNote 38. EBITDA
\nG
\n
\n\n
\n\n\n | \n2024 | \n2023 | \n\n
\n\n| EUR | \n | \n | \n\n
\n\n| Profit\u2009\u200a/\u2009\u200a(loss)\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aowners\u2009\u200aof\u2009\u200athe\u2009\u200aParent | \n56,798,533 | \n28,248,339 | \n\n
\n\n| Profit\u2009\u200a/\u2009\u200a(loss)\u2009\u200aattributable\u2009\u200ato\u2009\u200anon-controlling\u2009\u200ainterests | \n24,982,689 | \n21,076,429 | \n\n
\n\n| Share\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates | \n-4,681,925 | \n-6,002,745 | \n\n
\n\n| Dividends\u2009\u200afrom\u2009\u200aassociates | \n3,894,328 | \n8,292,174 | \n\n
\n\n| Fair\u2009\u200avalue\u2009\u200aof\u2009\u200abiological\u2009\u200aassets | \n-7,419,470 | \n9,659,361 | \n\n
\n\n| Depreciation,\u2009\u200aamortisation\u2009\u200aand\u2009\u200aprovisions | \n69,018,943 | \n69,602,128 | \n\n
\n\n| Gains\u2009\u200aand\u2009\u200alosses\u2009\u200aon\u2009\u200adisposals\u2009\u200aof\u2009\u200aassets | \n-547,141 | \n188,791 | \n\n
\n\n| Income\u2009\u200atax\u2009\u200aexpense\u2009\u200aand\u2009\u200adeferred\u2009\u200atax | \n36,717,839 | \n41,528,411 | \n\n
\n\n| Other\u2009\u200afinancial\u2009\u200aincome | \n-31,659,474 | \n-22,852,327 | \n\n
\n\n| Other\u2009\u200afinancial\u2009\u200aincome\u2009\u200aincluded\u2009\u200ain\u2009\u200adepreciation\u2009\u200awrite-backs | \n19,843 | \n0 | \n\n
\n\n| Financial\u2009\u200aexpenses | \n36,982,026 | \n43,023,377 | \n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aincluded\u2009\u200ain\u2009\u200aamortisation\u2009\u200aand\u2009\u200aprovisions | \n-25,749 | \n-739,026 | \n\n
\n\n| Impact\u2009\u200aof\u2009\u200alease\u2009\u200aon\u2009\u200aEBITDA | \n-7,663,977 | \n-7,645,019 | \n\n
\n\n| EBITDA excluding the impact of lease | \n176,416,464 | \n184,379,893 | \n\n
\n\n\n\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag2": {
"value": "public\u2009\u200a limited\u2009\u200a company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag3": {
"value": "Luxembourg",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:222100G1I5GZATXY2511",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"footnote0": {
"value": "In\u2009\u200a2023,\u2009\u200aEUR\u2009\u200a\u201333.1\u2009\u200amillion\u2009\u200arelating\u2009\u200ato\u2009\u200aOkomu\u2009\u200aand\u2009\u200aEUR\u2009\u200a-13.6\u2009\u200amillion\u2009\u200arelating\u2009\u200ato\u2009\u200aPSG\u2009\u200a(following\u2009\u200athe\u2009\u200aimportant\u2009\u200adevaluation\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aNaira\u2009\u200aand\u2009\u200athe\u2009\u200aCedi\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod,\u2009\u200arefer\u2009\u200ato\u2009\u200aNote\u2009\u200a1.8).
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote0",
"language": "en"
}
}
}
}