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\n
\nNote 1. Overview and material accounting policies
\n\n
\n1.1. Overview
\nSocfinasia\u2009\u200a S.A.\u2009\u200a (the\u2009\u200a \u201cCompany\u201d)\u2009\u200a was\u2009\u200a incorporated\u2009\u200a on\u2009\u200a 20\u2009\u200a
\nNovember\u2009\u200a 1972.\u2009\u200a Its\u2009\u200acorporate\u2009\u200apurpose\u2009\u200a qualifies\u2009\u200a it\u2009\u200a as\u2009\u200a a\u2009\u200a soparfi
\nG
\n
\n(terms\u2009\u200ahaving\u2009\u200aa\u2009\u200a
\nG
\n\u2009\u200aare\u2009\u200aexplained\u2009\u200apart\u2009\u200a\u201cGlossary\u201d\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a
\nannual\u2009\u200areport)\u2009\u200a since\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200a of\u2009\u200a10\u2009\u200a January\u2009\u200a
\n2011.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200ais\u2009\u200aestablished\u2009\u200aat\u2009
\n\n\u200a4,\u2009\u200aavenue\u2009\u200aGuillaume,\u2009\u200a
\nL-1650\u2009\u200ain\u2009\u200aLuxembourg
\n\n\n\n\n\n\n\n.
\n\nThe\u2009\u200a main\u2009\u200a activity\u2009\u200a of\u2009\u200a the\u2009\u200a Company\u2009\u200a and\u2009\u200a its\u2009\u200a subsidiaries\u2009\u200a (the\u2009\u200a
\n\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 interests\u2009\u200a that\u2009\u200a
\nmainly\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aoperation\u2009\u200aof\u2009\u200atropical\u2009\u200aoil\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nplantations\u2009\u200amainly\u2009\u200ain\u2009\u200aSouth-East\u2009\u200aof\u2009\u200aAsia.
\n
\n\n\n\n\n\n\n\nSocfinasia\u2009\u200a is\u2009\u200acontrolled\u2009\u200a by\u2009\u200aSoci\u00e9t\u00e9\u2009\u200aFinanci\u00e8re\u2009\u200a des\u2009\u200a Caoutchoucs,\u2009\u200a
\nabbreviated\u2009\u200a as\u2009\u200a \u201cSocfin\u201d\u2009\u200a which\u2009\u200a is\u2009\u200a the\u2009\u200a largest\u2009\u200a entity\u2009\u200a that\u2009\u200a
\nconsolidates.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200aof\u2009\u200athe\u2009\u200alatter\u2009\u200acompany\u2009\u200ais\u2009\u200aalso\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aLuxembourg.\u2009\u200a
\nThe\u2009\u200aCompany\u2009\u200ais\u2009\u200aregistered\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200aregister\u2009\u200aunder\u2009\u200athe\u2009\u200a
\nnumber\u2009\u200aB10534\u2009\u200aand\u2009\u200ais\u2009\u200alisted\u2009\u200aon\u2009\u200athe\u2009\u200aLuxembourg\u2009\u200aStock\u2009\u200aExchange\u2009\u200a
\nunder\u2009\u200aISIN\u2009\u200acode:\u2009\u200aLU0092047413.
\n
\n\n\n\n\n\n\n\n\n1.2. Statement of compliance
\n\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a have\u2009\u200a been\u2009\u200a prepared\u2009\u200a
\non\u2009\u200a a\u2009\u200a going\u2009\u200a concern\u2009\u200a basis\u2009\u200a and\u2009\u200a in\u2009\u200a accordance\u2009\u200a with\u2009\u200a International\u2009\u200a
\nFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200aas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200a
\nUnion.
\n\n\u2009\u200a
\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a
\neuros\u2009\u200aand\u2009\u200arounded\u2009\u200ato\u2009\u200athe\u2009\u200anearest\u2009\u200awhole\u2009\u200anumber,\u2009\u200athe\u2009\u200aeuro\u2009\u200abeing\u2009\u200a
\nthe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200aSocfinasia\u2009\u200aand\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n
\n
\n\nOn\u2009\u200a2\u2009\u200aApril\u2009\u200a2025,\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200aapproved\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200astatements.
\n\n\n\n\n\n\n\n
\nIn\u2009\u200aconformity\u2009\u200awith\u2009\u200athe\u2009\u200acurrent\u2009\u200a legislation\u2009\u200aexisting\u2009\u200ain\u2009\u200athe\u2009\u200aGrand\u2009\u200a
\nDuchy\u2009\u200aof\u2009\u200aLuxembourg,\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements\u2009\u200awill\u2009\u200abe\u2009\u200aapproved\u2009\u200a
\nby\u2009\u200a the\u2009\u200a shareholders\u2009\u200a during\u2009\u200a the\u2009\u200a Annual\u2009\u200a General\u2009\u200a Meeting.\u2009\u200a The\u2009\u200a
\nofficial\u2009\u200aversion\u2009\u200aof\u2009\u200athese\u2009\u200afinancial\u2009\u200astatements\u2009\u200ais\u2009\u200athe\u2009\u200aESEF
\nG
\n version
\navailable\u2009\u200awith\u2009\u200athe\u2009\u200aOfficially\u2009\u200aAppointed\u2009\u200aMechanism\u2009\u200a(OAM)\u2009\u200atool.
\nNew standards and amendments issued but not yet effective
\non 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\u200astandards\u2009\u200a and\u2009\u200a
\namendments\u2009\u200adescribed\u2009\u200abelow\u2009\u200a to\u2009\u200ahave\u2009\u200a a\u2009\u200a material\u2009\u200aimpact\u2009\u200a on\u2009\u200aits\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements,\u2009\u200a nor\u2009\u200a does\u2009\u200a it\u2009\u200a anticipate\u2009\u200a the\u2009\u200a
\nearly\u2009\u200a adoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a 25\u2009\u200a August\u2009\u200a 2023,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 21\u2009\u200a
\n\u201cLack\u2009\u200a of\u2009\u200a Exchangeability\u201d.\u2009\u200a The\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a how\u2009\u200a an\u2009\u200a
\nentity\u2009\u200ashould\u2009\u200aassess\u2009\u200awhether\u2009\u200aa\u2009\u200acurrency\u2009\u200ais\u2009\u200aexchangeable,\u2009\u200ahow\u2009\u200a
\nit\u2009\u200ashould\u2009\u200adetermine\u2009\u200aa\u2009\u200aspot\u2009\u200aexchange\u2009\u200arate\u2009\u200awhen\u2009\u200aexchangeability\u2009\u200a
\nis\u2009\u200alacking,\u2009\u200aand\u2009\u200aspecify\u2009\u200ainformation\u2009\u200adisclosures\u2009\u200ato\u2009\u200aenable\u2009\u200ausers\u2009\u200a
\nof\u2009\u200afinancial\u2009\u200astatements\u2009\u200ato\u2009\u200aunderstand\u2009\u200athe\u2009\u200aimpact\u2009\u200aof\u2009\u200aa\u2009\u200acurrency\u2009\u200a
\nnot\u2009\u200a being\u2009\u200a exchangeable.\u2009\u200a The\u2009\u200a amendments\u2009\u200a will\u2009\u200a be\u2009\u200a applied\u2009\u200a
\nprospectively\u2009\u200ato\u2009\u200aannual\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2025,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\nNew IFRS standards, amendments and interpretations not yet
\nendorsed by the European Union:
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a currently\u2009\u200a assessing\u2009\u200a the\u2009\u200a impacts\u2009\u200a the\u2009\u200a amendments\u2009\u200a
\ndescribed\u2009\u200a below\u2009\u200a will\u2009\u200a have\u2009\u200a on\u2009\u200a the\u2009\u200a primary\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nand\u2009\u200anotes\u2009\u200ato\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200a
\nearly\u2009\u200a adoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a9\u2009\u200aApril\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a18,\u2009\u200awhich\u2009\u200areplaces\u2009\u200aIAS\u2009\u200a1\u2009\u200a
\nPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements.\u2009\u200aIFRS\u2009\u200a18\u2009\u200aintroduces:
\n-\u2009\u200a New\u2009\u200arequirements\u2009\u200afor\u2009\u200apresentation\u2009\u200awithin\u2009\u200athe\u2009\u200astatement\u2009\u200aof\u2009\u200a
\nprofit\u2009\u200aor\u2009\u200aloss,\u2009\u200aincluding\u2009\u200aspecified\u2009\u200atotals\u2009\u200aand\u2009\u200asubtotals.
\n-\u2009\u200a Entities\u2009\u200a are\u2009\u200a required\u2009\u200a to\u2009\u200a classify\u2009\u200a all\u2009\u200a income\u2009\u200a and\u2009\u200a expenses\u2009\u200a
\nwithin\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a into\u2009\u200a one\u2009\u200a of\u2009\u200a five\u2009\u200a
\ncategories:\u2009\u200aoperating,\u2009\u200ainvesting,\u2009\u200afinancing,\u2009\u200aincome\u2009\u200ataxes\u2009\u200aand\u2009\u200a
\ndiscontinued\u2009\u200aoperations,\u2009\u200awhereof\u2009\u200athe\u2009\u200afirst\u2009\u200athree\u2009\u200aare\u2009\u200anew.
\n-\u2009\u200a Disclosure\u2009\u200aof\u2009\u200anewly\u2009\u200adefined\u2009\u200amanagement-defined\u2009\u200aperformance\u2009\u200a
\nmeasures,\u2009\u200a subtotals\u2009\u200a of\u2009\u200aincome\u2009\u200a and\u2009\u200a expenses,\u2009\u200a and\u2009\u200a includes\u2009\u200a
\nnew\u2009\u200a requirements\u2009\u200a for\u2009\u200a aggregation\u2009\u200a and\u2009\u200a disaggregation\u2009\u200a of\u2009\u200a
\nfinancial\u2009\u200a information\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a identified\u2009\u200a roles\u2009\u200a of\u2009\u200a the\u2009\u200a
\nprimary\u2009\u200afinancial\u2009\u200astatements\u2009\u200a(PFS)\u2009\u200aand\u2009\u200athe\u2009\u200anotes.\u2009\u200a
\nThe\u2009\u200astandard\u2009\u200awill\u2009\u200abecome\u2009\u200aeffective\u2009\u200afor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200a
\non\u2009\u200a or\u2009\u200aafter\u2009\u200a 1\u2009\u200a January\u2009\u200a2027,\u2009\u200a with\u2009\u200a retrospective\u2009\u200a application\u2009\u200aand\u2009\u200a
\nwith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\n-\u2009\u200a 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 Improvements\u2009\u200a
\nVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS.\u2009\u200aThese\u2009\u200aamendments\u2009\u200ainclude\u2009\u200aclarifications,\u2009\u200a
\nsimplifications,\u2009\u200a corrections\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 The\u2009\u200a main\u2009\u200a
\namendments\u2009\u200aare:
\n-\u2009\u200a IFRS\u2009\u200a 1:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a between\u2009\u200a
\nparagraph\u2009\u200aB6\u2009\u200aof\u2009\u200aIFRS\u2009\u200a1\u2009\u200aand\u2009\u200ahedge\u2009\u200aaccounting\u2009\u200arequirements\u2009\u200a
\nin IFRS 9,
\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n-\u2009\u200a IFRS\u2009\u200a7:\u2009\u200aclarification\u2009\u200aof\u2009\u200aan\u2009\u200ainconsistency\u2009\u200aon\u2009\u200aparagraph\u2009\u200a28\u2009\u200aof\u2009\u200a
\nIFRS\u2009\u200a7,\u2009\u200aregarding\u2009\u200adisclosure\u2009\u200aof\u2009\u200adeferred\u2009\u200adifference\u2009\u200abetween\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200aand\u2009\u200atransaction\u2009\u200aprice,
\n-\u2009\u200a IFRS\u2009\u200a 9:\u2009\u200a potential\u2009\u200a lack\u2009\u200a of\u2009\u200a clarity\u2009\u200a regarding\u2009\u200a lessee\u2009\u200a
\nderecognition\u2009\u200aof\u2009\u200a lease\u2009\u200a liabilities\u2009\u200aaddressed,\u2009\u200a linked\u2009\u200ato\u2009\u200a the\u2009\u200a
\nrequirements\u2009\u200aof\u2009\u200aIFRS\u2009\u200a9\u2009\u200a(paragraph\u2009\u200a2.1.(b)(ii)),
\n-\u2009\u200a IFRS\u2009\u200a 10:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a in\u2009\u200a the\u2009\u200a
\ndetermination\u2009\u200aof\u2009\u200a a\u2009\u200a\u201cde\u2009\u200a facto\u2009\u200aagent\u201d,\u2009\u200a between\u2009\u200a paragraph\u2009\u200a
\nB73\u2009\u200aand\u2009\u200aB74\u2009\u200aof\u2009\u200aIFRS\u2009\u200a10,
\n-\u2009\u200a IAS\u2009\u200a7:\u2009\u200apotential\u2009\u200aconfusion\u2009\u200aaddressed\u2009\u200ain\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aterm\u2009\u200a
\n\u201ccost\u2009\u200amethod\u201d.\u2009\u200aParagraph\u2009\u200a37\u2009\u200aof\u2009\u200aIAS\u2009\u200a7\u2009\u200ahas\u2009\u200abeen\u2009\u200aamended.
\nThe\u2009\u200aAnnual\u2009\u200aImprovements\u2009\u200aVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS\u2009\u200awill\u2009\u200abe\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200aannual\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200a
\nwith\u2009\u200aearly\u2009\u200aapplication\u2009\u200apermitted.
\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\u200astandards\u2009\u200a and\u2009\u200a
\namendments\u2009\u200adescribed\u2009\u200abelow\u2009\u200a to\u2009\u200ahave\u2009\u200a a\u2009\u200a material\u2009\u200aimpact\u2009\u200a on\u2009\u200aits\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements,\u2009\u200a nor\u2009\u200a does\u2009\u200a it\u2009\u200a anticipate\u2009\u200a the\u2009\u200a
\nearly\u2009\u200aadoption\u2009\u200a of\u2009\u200anew\u2009\u200a accounting\u2009\u200a\u2009\u200a standards,\u2009\u200aamendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a9\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a19\u2009\u200a-\u2009\u200aSubsidiaries\u2009\u200awithout\u2009\u200a
\nPublic\u2009\u200a Accountability:\u2009\u200a Disclosures.\u2009\u200a This\u2009\u200a standard\u2009\u200a permits\u2009\u200a
\neligible\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a elect\u2009\u200a to\u2009\u200a apply\u2009\u200a reduced\u2009\u200a disclosure\u2009\u200a
\nrequirements\u2009\u200aas\u2009\u200aper\u2009\u200aIFRS\u2009\u200a19\u2009\u200aand\u2009\u200acomply\u2009\u200awith\u2009\u200athe\u2009\u200arecognition,\u2009\u200a
\nmeasurement\u2009\u200aand\u2009\u200apresentation\u2009\u200arequirements\u2009\u200aset\u2009\u200aout\u2009\u200ain\u2009\u200aother\u2009\u200a
\nIFRS\u2009\u200aAccounting\u2009\u200aStandards.\u2009\u200aThe\u2009\u200astandard\u2009\u200awill\u2009\u200abecome\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2027,\u2009\u200awith\u2009\u200a
\nearly\u2009\u200apermitted.\u2009\u200aAs\u2009\u200athe\u2009\u200aGroups\u2009\u200aequity\u2009\u200ainstruments\u2009\u200aare\u2009\u200apublicly\u2009\u200a
\ntraded,\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200aeligible\u2009\u200ato\u2009\u200aelect\u2009\u200ato\u2009\u200aapply\u2009\u200aIFRS\u2009\u200a19
\n-\u2009\u200a On\u2009\u200a30\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aAmendments\u2009\u200ato\u2009\u200athe\u2009\u200aClassification\u2009\u200a
\nand\u2009\u200a Measurement\u2009\u200a of\u2009\u200a Financial\u2009\u200a Instruments\u2009\u200a -\u2009\u200aAmendments\u2009\u200a to\u2009\u200a
\nIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200a(the\u2009\u200aAmendments).\u2009\u200aThe\u2009\u200aAmendments\u2009\u200aprovide\u2009\u200a
\nguidance\u2009\u200aon:
\n-\u2009\u200a the\u2009\u200aclassification\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aincluding\u2009\u200aEnvironment,\u2009\u200a
\nsocial\u2009\u200aand\u2009\u200aGovernance\u2009\u200a(ESG)\u2009\u200afeatures;
\n-\u2009\u200a the\u2009\u200a derecognition\u2009\u200a of\u2009\u200a liabilities\u2009\u200a settled\u2009\u200a through\u2009\u200a electronic\u2009\u200a
\npayment\u2009\u200a systems.\u2009\u200a It\u2009\u200a also\u2009\u200a clarifies\u2009\u200a the\u2009\u200a treatment\u2009\u200a of\u2009\u200a non-
\nrecourse\u2009\u200aassets\u2009\u200aand\u2009\u200acontractually\u2009\u200alinked\u2009\u200ainstruments;
\n-\u2009\u200a the\u2009\u200adisclosures\u2009\u200arelated\u2009\u200ato\u2009\u200ainvestments\u2009\u200ain\u2009\u200aequity\u2009\u200ainstruments\u2009\u200a
\nat\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a comprehensive\u2009\u200a income\u2009\u200a and\u2009\u200a
\nto\u2009\u200a financial\u2009\u200a assets/liabilities\u2009\u200a with\u2009\u200a contractual\u2009\u200a terms\u2009\u200a that\u2009\u200a
\nreference\u2009\u200aa\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\u200afor\u2009\u200aannual\u2009\u200a
\nreporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200awith\u2009\u200aearly\u2009\u200a
\napplication\u2009\u200apermitted.
\n-\u2009\u200a On\u2009\u200a18\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aContracts\u2009\u200aReferencing\u2009\u200a
\nNature-dependent\u2009\u200a Electricity\u2009\u200a -\u2009\u200a Amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 9\u2009\u200a and\u2009\u200a
\nIFRS\u2009\u200a7.\u2009\u200aThe\u2009\u200aAmendments\u2009\u200aprovide\u2009\u200aguidance\u2009\u200aon:
\n-\u2009\u200a factors\u2009\u200ato\u2009\u200aconsider\u2009\u200awhen\u2009\u200aapplying\u2009\u200aIFRS\u2009\u200a9:2.4\u2009\u200ato\u2009\u200acontracts\u2009\u200ato\u2009\u200a
\nbuy\u2009\u200aand\u2009\u200atake\u2009\u200adelivery\u2009\u200aof\u2009\u200arenewable\u2009\u200aelectricity\u2009\u200afor\u2009\u200awhich\u2009\u200athe\u2009\u200a
\nsource\u2009\u200aof\u2009\u200aproduction\u2009\u200aof\u2009\u200athe\u2009\u200aelectricity\u2009\u200ais\u2009\u200anature-dependent,
\n-\u2009\u200a hedge\u2009\u200aaccounting\u2009\u200arequirements,\u2009\u200ato\u2009\u200apermit\u2009\u200aan\u2009\u200aentity\u2009\u200ausing\u2009\u200a
\na\u2009\u200a contract\u2009\u200a for\u2009\u200a nature-dependent\u2009\u200a renewable\u2009\u200a electricity\u2009\u200a
\nwith\u2009\u200a specified\u2009\u200a characteristics\u2009\u200a as\u2009\u200a a\u2009\u200a hedging\u2009\u200a instrument,\u2009\u200a
\nto\u2009\u200a designate\u2009\u200a a\u2009\u200a variable\u2009\u200a volume\u2009\u200a of\u2009\u200a forecast\u2009\u200a electricity\u2009\u200a
\ntransactions\u2009\u200aas\u2009\u200athe\u2009\u200ahedged\u2009\u200aitem,
\n-\u2009\u200a the\u2009\u200aamendments\u2009\u200aintroduce\u2009\u200adisclosure\u2009\u200arequirements\u2009\u200aabout\u2009\u200a
\ncontracts\u2009\u200a for\u2009\u200a nature-dependent\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics.
\nThe\u2009\u200a amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 9\u2009\u200a and\u2009\u200a IFRS\u2009\u200a 7\u2009\u200a will\u2009\u200a be\u2009\u200a applicable\u2009\u200a
\nretrospectively\u2009\u200a and\u2009\u200a are\u2009\u200a effective\u2009\u200a for\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a
\nbeginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026.\u2009\u200a Early\u2009\u200a application\u2009\u200a is\u2009\u200a
\npermitted.
\n
\n
\n\n\n\n\n\n\n\n\n1.3. Presentation of the consolidated financial statements
\n
\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a
\n(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n\n\n\n\n\n\n\n
\nThey\u2009\u200aare\u2009\u200aprepared\u2009\u200abased\u2009\u200aon\u2009\u200ahistorical\u2009\u200acost\u2009\u200awith\u2009\u200athe\u2009\u200aexception\u2009\u200aof\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200a(current)\u2009\u200a(IAS\u2009\u200a2,\u2009\u200aIAS\u2009\u200a41)\u2009\u200aand\u2009\u200asecurities\u2009\u200ameasured\u2009\u200a
\nat\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a comprehensive\u2009\u200a income,\u2009\u200a which\u2009\u200a are\u2009\u200a
\nrecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\nThe\u2009\u200aaccounting\u2009\u200a principles\u2009\u200aand\u2009\u200a rules\u2009\u200aare\u2009\u200a applied\u2009\u200ain\u2009\u200a a\u2009\u200aconsistent\u2009\u200a
\nand\u2009\u200apermanent\u2009\u200away\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200a
\nstatements\u2009\u200a are\u2009\u200a prepared\u2009\u200a for\u2009\u200a the\u2009\u200a accounting\u2009\u200a year\u2009\u200a ending\u2009\u200a on\u2009\u200a
\n31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200aand\u2009\u200aare\u2009\u200apresented\u2009\u200abefore\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200a
\nMeeting\u2009\u200a of\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.
\nAs\u2009\u200aof\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200aadopted\u2009\u200athe\u2009\u200afollowing\u2009\u200aamendments\u2009\u200a
\nwithout\u2009\u200aany\u2009\u200amaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200a
\nstatements:
\n-\u2009\u200a Amendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a1\u2009\u200a\u201cPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements\u201d
\nIn\u2009\u200aJanuary\u2009\u200a2020\u2009\u200aand\u2009\u200aOctober\u2009\u200a2022,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200a
\nto\u2009\u200a paragraphs\u2009\u200a 69\u2009\u200a to\u2009\u200a 76\u2009\u200a of\u2009\u200a IAS\u2009\u200a 1\u2009\u200a \u201cPresentation\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nStatements\u201d\u2009\u200ato\u2009\u200aspecify\u2009\u200athe\u2009\u200arequirements\u2009\u200afor\u2009\u200aclassifying\u2009\u200aliabilities\u2009\u200a
\nas\u2009\u200acurrent\u2009\u200aor\u2009\u200anon-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\u200areporting\u2009\u200a
\nperiod\u2009\u200a
\n \u2022 That\u2009\u200a classification\u2009\u200a is\u2009\u200a unaffected\u2009\u200a by\u2009\u200a the\u2009\u200a likelihood\u2009\u200a that\u2009\u200a an\u2009\u200a
\nentity\u2009\u200awill\u2009\u200aexercise\u2009\u200aits\u2009\u200adeferral\u2009\u200aright\u2009\u200a
\n \u2022 That\u2009\u200aonly\u2009\u200aif\u2009\u200aan\u2009\u200aembedded\u2009\u200aderivative\u2009\u200ain\u2009\u200aa\u2009\u200aconvertible\u2009\u200aliability\u2009\u200a
\nis\u2009\u200aitself\u2009\u200aan\u2009\u200aequity\u2009\u200ainstrument\u2009\u200awould\u2009\u200athe\u2009\u200aterms\u2009\u200aof\u2009\u200aa\u2009\u200aliability\u2009\u200anot\u2009\u200a
\nimpact\u2009\u200aits\u2009\u200aclassification
\nIn\u2009\u200a addition,\u2009\u200a a\u2009\u200a requirement\u2009\u200a has\u2009\u200a been\u2009\u200a introduced\u2009\u200a to\u2009\u200a require\u2009\u200a
\ndisclosure\u2009\u200a when\u2009\u200a a\u2009\u200a liability\u2009\u200a arising\u2009\u200a from\u2009\u200a a\u2009\u200a loan\u2009\u200a agreement\u2009\u200a is\u2009\u200a
\nclassified\u2009\u200aas\u2009\u200anon-current\u2009\u200aand\u2009\u200athe\u2009\u200aentity\u2019s\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200a
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\nis\u2009\u200acontingent\u2009\u200aon\u2009\u200acompliance\u2009\u200awith\u2009\u200afuture\u2009\u200acovenants\u2009\u200awithin\u2009\u200atwelve\u2009\u200a
\nmonths.
\n-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a16\u2009\u200a\u201cLease\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200aSale\u2009\u200aand\u2009\u200aLeaseback\u201d
\nIn\u2009\u200a September\u2009\u200a 2022,\u2009\u200a the\u2009\u200aIASB\u2009\u200aissued\u2009\u200a amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 16\u2009\u200a to\u2009\u200a
\nspecify\u2009\u200athe\u2009\u200arequirements\u2009\u200athat\u2009\u200aa\u2009\u200aseller-lessee\u2009\u200auses\u2009\u200ain\u2009\u200ameasuring\u2009\u200a
\nthe\u2009\u200alease\u2009\u200aliability\u2009\u200aarising\u2009\u200ain\u2009\u200aa\u2009\u200asale\u2009\u200aand\u2009\u200aleaseback\u2009\u200atransaction,\u2009\u200ato\u2009\u200a
\nensure\u2009\u200a the\u2009\u200a seller-lessee\u2009\u200a does\u2009\u200a not\u2009\u200a recognise\u2009\u200a any\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\ngain\u2009\u200aor\u2009\u200aloss\u2009\u200athat\u2009\u200arelates\u2009\u200ato\u2009\u200athe\u2009\u200aright\u2009\u200aof\u2009\u200ause\u2009\u200ait\u2009\u200aretains.
\n-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a7\u2009\u200a\u201cSupplier\u2009\u200aFinance\u2009\u200aArrangements\u201d
\nOn\u2009\u200a25\u2009\u200aMay\u2009\u200a2023,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a7\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a Arrangements\u201d:\u2009\u200a the\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a
\nthe\u2009\u200a characteristics\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a for\u2009\u200a which\u2009\u200a an\u2009\u200a entity\u2009\u200a is\u2009\u200a
\nrequired\u2009\u200ato\u2009\u200aprovide\u2009\u200a the\u2009\u200ainformation.\u2009\u200a They\u2009\u200aalso\u2009\u200a require\u2009\u200aentities\u2009\u200a
\nto\u2009\u200adisclose\u2009\u200ainformation\u2009\u200athat\u2009\u200aallows\u2009\u200ausers\u2009\u200ato\u2009\u200aassess\u2009\u200ahow\u2009\u200asupplier\u2009\u200a
\nfinance\u2009\u200aarrangements\u2009\u200aaffect\u2009\u200aan\u2009\u200aentity\u2019s\u2009\u200aliabilities,\u2009\u200acash\u2009\u200aflows\u2009\u200aand\u2009\u200a
\nexposure\u2009\u200a to\u2009\u200a liquidity\u2009\u200arisk.\u2009\u200aSuch\u2009\u200a information\u2009\u200a may\u2009\u200a consist\u2009\u200a of\u2009\u200a the\u2009\u200a
\nterms\u2009\u200a and\u2009\u200a conditions\u2009\u200a of\u2009\u200a these\u2009\u200a arrangements\u2009\u200a and\u2009\u200a the\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200aof\u2009\u200athe\u2009\u200asupplier\u2009\u200afinance\u2009\u200aarrangement\u2009\u200afinancial\u2009\u200aliabilities.
\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 financial\u2009\u200a
\nstatements\u2009\u200a of\u2009\u200a the\u2009\u200a parent\u2009\u200a company\u2009\u200a Socfinasia\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a those\u2009\u200a
\nof\u2009\u200athe\u2009\u200a companies\u2009\u200acontrolled\u2009\u200a by\u2009\u200athe\u2009\u200aparent\u2009\u200a (\u201csubsidiaries\u201d)\u2009\u200aand\u2009\u200a
\nthose\u2009\u200aof\u2009\u200athe\u2009\u200acompanies\u2009\u200ain\u2009\u200awhich\u2009\u200aSocfinasia\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200a(\u201cassociates\u201d),\u2009\u200aall\u2009\u200aof\u2009\u200awhich\u2009\u200aconstitute\u2009\u200athe\u2009\u200a\u201cGroup\u201d.
\nAll\u2009\u200a companies\u2009\u200a included\u2009\u200a in\u2009\u200a the\u2009\u200a scope\u2009\u200a of\u2009\u200a consolidation\u2009\u200a as\u2009\u200a of\u2009\u200a 31\u2009\u200a
\nDecember\u2009\u200a2024\u2009\u200aclose\u2009\u200atheir\u2009\u200aaccounts\u2009\u200aon\u2009\u200a31\u2009\u200aDecember.
\n\na) Subsidiaries
\nIn\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIFRS\u2009\u200a10,\u2009\u200aan\u2009\u200ainvestor\u2009\u200ahas\u2009\u200acontrol\u2009\u200awhen\u2009\u200ait\u2009\u200afulfills\u2009\u200a
\nthree\u2009\u200aconditions:
\n1)\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\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 from\u2009\u200a its\u2009\u200a
\ninvolvement;
\n3)\u2009\u200aIt\u2009\u200a has\u2009\u200a the\u2009\u200a ability\u2009\u200a to\u2009\u200a use\u2009\u200a its\u2009\u200a power\u2009\u200a over\u2009\u200a the\u2009\u200a entity\u2009\u200a to\u2009\u200a affect\u2009\u200a
\nreturns.
\nCurrently,\u2009\u200a the\u2009\u200a Group\u2009\u200a holds\u2009\u200a the\u2009\u200amajority\u2009\u200a of\u2009\u200a the\u2009\u200a voting\u2009\u200a rights\u2009\u200a in\u2009\u200a
\nthe entities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200asubsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a sold\u2009\u200a during\u2009\u200a
\nthe\u2009\u200a year\u2009\u200a are\u2009\u200a included\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a income\u2009\u200a statement,\u2009\u200a
\nrespectively,\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\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\u200aincome\u2009\u200aare\u2009\u200a
\nattributed\u2009\u200ato\u2009\u200athe\u2009\u200aequity\u2009\u200aholders\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200aand\u2009\u200a
\nto\u2009\u200athe\u2009\u200anon-controlling\u2009\u200ainterests,\u2009\u200aeven\u2009\u200aif\u2009\u200athis\u2009\u200aresults\u2009\u200ain\u2009\u200athe\u2009\u200anon-
\ncontrolling\u2009\u200ainterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200ato\u2009\u200aalign\u2009\u200athe\u2009\u200aaccounting\u2009\u200aprinciples\u2009\u200a
\nused\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 eliminated\u2009\u200a upon\u2009\u200a
\nconsolidation.
\nIf\u2009\u200athe\u2009\u200aGroup\u2009\u200aloses\u2009\u200acontrol\u2009\u200aover\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200ait\u2009\u200aderecognises\u2009\u200athe\u2009\u200a
\nrelated\u2009\u200a assets\u2009\u200a (including\u2009\u200a goodwill),\u2009\u200a liabilities,\u2009\u200a non-controlling\u2009\u200a
\ninterest\u2009\u200aand\u2009\u200aother\u2009\u200acomponents\u2009\u200aof\u2009\u200aequity.\u2009\u200aAny\u2009\u200aresidual\u2009\u200again\u2009\u200aor\u2009\u200aloss\u2009\u200a
\nis\u2009\u200arecognised\u2009\u200ain\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss,\u2009\u200a while\u2009\u200aany\u2009\u200ainvestment\u2009\u200aretained\u2009\u200ais\u2009\u200a
\nrecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\nb) Investments in associates and joint ventures
\nAn\u2009\u200aassociate\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aover\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aand\u2009\u200aoperational\u2009\u200a
\ndecisions\u2009\u200a of\u2009\u200a this\u2009\u200a company,\u2009\u200a but\u2009\u200a over\u2009\u200a which\u2009\u200a it\u2009\u200a has\u2009\u200a no\u2009\u200a control.\u2009\u200a
\nSignificant\u2009\u200a influence\u2009\u200a is\u2009\u200a presumed\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a holds,\u2009\u200a directly\u2009\u200a
\nor\u2009\u200aindirectly\u2009\u200athrough\u2009\u200aits\u2009\u200asubsidiaries,\u2009\u200abetween\u2009\u200a20%\u2009\u200aand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200a
\nvoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200aarrangement\u2009\u200awhereby\u2009\u200athe\u2009\u200a
\nparties\u2009\u200athat\u2009\u200ahave\u2009\u200ajoint\u2009\u200a control\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200a rights\u2009\u200ato\u2009\u200a
\nthe\u2009\u200anet\u2009\u200aassets\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200asharing\u2009\u200aof\u2009\u200acontrol\u2009\u200aof\u2009\u200aan\u2009\u200aarrangement\u2009\u200a(i.e.\u2009\u200adecisions\u2009\u200arequire\u2009\u200a
\nunanimous\u2009\u200aconsent\u2009\u200aof\u2009\u200athe\u2009\u200aparties\u2009\u200asharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200a
\nmethod.\u2009\u200aUnder\u2009\u200athis\u2009\u200amethod,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200arecognised\u2009\u200aat\u2009\u200acost\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200a
\nof\u2009\u200a financial\u2009\u200a position\u2009\u200a and\u2009\u200a subsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a
\nthe\u2009\u200a Group\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 other\u2009\u200a
\ncomprehensive 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 share\u2009\u200a in\u2009\u200a the\u2009\u200a
\nresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200aoperations.\u2009\u200aAny\u2009\u200achange\u2009\u200a
\nin\u2009\u200aother\u2009\u200a comprehensive\u2009\u200aincome\u2009\u200aof\u2009\u200a those\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200a
\nas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome.\u2009\u200aUnrealised\u2009\u200a
\ngains\u2009\u200aand\u2009\u200alosses\u2009\u200aresulting\u2009\u200afrom\u2009\u200atransactions\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\u200aextent\u2009\u200aof\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200amethod\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200abegins\u2009\u200auntil\u2009\u200athe\u2009\u200adate\u2009\u200awhen\u2009\u200a
\nthis\u2009\u200ainfluence\u2009\u200a ceases.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a amount\u2009\u200aof\u2009\u200a positive\u2009\u200agoodwill\u2009\u200a
\nthat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200a
\nis\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainvestment\u2009\u200aand\u2009\u200ais\u2009\u200anot\u2009\u200a
\ntested\u2009\u200afor\u2009\u200aimpairment\u2009\u200aseparately.\u2009\u200aAn\u2009\u200aimpairment\u2009\u200atest\u2009\u200ais\u2009\u200aperformed\u2009\u200a
\nif\u2009\u200aan\u2009\u200aobjective\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200ais\u2009\u200aidentified.\u2009\u200aImpairment\u2009\u200a
\nis\u2009\u200a recognised,\u2009\u200aif\u2009\u200a necessary,\u2009\u200a in\u2009\u200athe\u2009\u200a income\u2009\u200a statement\u2009\u200aunder\u2009\u200a the\u2009\u200a
\nheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\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\n\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 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\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 applicable\u2009\u200a only\u2009\u200a
\nif\u2009\u200a it\u2009\u200a meets\u2009\u200a the\u2009\u200a requirements\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a or\u2009\u200a an\u2009\u200a
\ninterpretation\u2009\u200a or\u2009\u200a allows\u2009\u200a more\u2009\u200a reliable\u2009\u200a and\u2009\u200a relevant\u2009\u200a
\ninformation.\u2009\u200a Changes\u2009\u200a in\u2009\u200a accounting\u2009\u200a policies\u2009\u200a are\u2009\u200a
\naccounted\u2009\u200a for\u2009\u200a retrospectively,\u2009\u200a except\u2009\u200a in\u2009\u200a the\u2009\u200a case\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\u200a error,\u2009\u200awhen\u2009\u200adiscovered,\u2009\u200a is\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\u200aestimates\u2009\u200a are\u2009\u200abased\u2009\u200aon\u2009\u200a judgements\u2009\u200aintended\u2009\u200ato\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\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\u200a in\u2009\u200aloss\u2009\u200a of\u2009\u200a control\u2009\u200aare\u2009\u200a accounted\u2009\u200a for\u2009\u200a as\u2009\u200aequity\u2009\u200a
\ntransactions.
\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\u200a the\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a identifiable\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\n1.8. Foreign currency conversion
\nIn\u2009\u200a the\u2009\u200a financial\u2009\u200a statements\u2009\u200a of\u2009\u200a Socfinasia\u2009\u200a and\u2009\u200a of\u2009\u200a
\neach\u2009\u200a subsidiary,\u2009\u200atransactions\u2009\u200a in\u2009\u200a foreign\u2009\u200acurrency\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\u200a are\u2009\u200atranslated\u2009\u200a into\u2009\u200a euros\u2009\u200a at\u2009\u200athe\u2009\u200a exchange\u2009\u200a rate\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\u200a differences\u201d.\u2009\u200a In\u2009\u200athe\u2009\u200a event\u2009\u200a
\nof\u2009\u200a a\u2009\u200adisposal,\u2009\u200a the\u2009\u200a translation\u2009\u200adifferences\u2009\u200a relating\u2009\u200a to\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\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 | \nClosing rate | \nAverage Rate | \n\n\n\n
\n\n| 1\u2009\u200aeuro\u2009\u200aequals\u2009\u200ato: | \n31/12/2024 | \n31/12/2023 | \n2024 | \n2023 | \n\n\n\n
\n\n| Euro | \n1.000 | \n1.000 | \n1.000 | \n1.000 | \n\n\n\n
\n\n| Indonesian\u2009\u200arupiah | \n16,851 | \n17,140 | \n17,162 | \n16,471 | \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\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200a stated\u2009\u200aat\u2009\u200a their\u2009\u200aacquisition\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\u200aof\u2009\u200a the\u2009\u200auseful\u2009\u200a life\u2009\u200a of\u2009\u200athe\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| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n
\n\n| Software | \n3 to 5 years | \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
Amortisation\u2009\u200a starts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200aasset\u2009\u200a is\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\n1.10. Property, plant and 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\u200a to\u2009\u200aan\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\u200a the\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a reflect\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| Technical\u2009\u200ainstallations | \n3 to 20 years | \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
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\n1.11. Bearer biological assets
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a South-East\u2009\u200a Asia.\u2009\u200a
\nThese\u2009\u200abiological\u2009\u200aassets,\u2009\u200amainly\u2009\u200aconsisting\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200a
\nand\u2009\u200a rubber\u2009\u200aplantations,\u2009\u200a are\u2009\u200a valued\u2009\u200aaccording\u2009\u200ato\u2009\u200a the\u2009\u200a
\nprinciples\u2009\u200adefined\u2009\u200ain\u2009\u200aIAS\u2009\u200a16\u2009\u200a\u201cTangible\u2009\u200afixed\u2009\u200aassets\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.
\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\u200a amount,\u2009\u200a the\u2009\u200acarrying\u2009\u200a amount\u2009\u200a is\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\n
\n\n\n\n\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\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:\u2009\u200a
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 25 years | \n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 25 years | \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\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aproduction\u2009\u200a(asset\u2009\u200abeing\u2009\u200amature).\u2009\u200a
\nThis\u2009\u200atransfer\u2009\u200atakes\u2009\u200aplace\u2009\u200ain\u2009\u200athe\u2009\u200athird\u2009\u200ayear\u2009\u200aafter\u2009\u200apalm\u2009\u200a
\noil\u2009\u200atree\u2009\u200aplanting\u2009\u200aand\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200ayear\u2009\u200aafter\u2009\u200arubber\u2009\u200a
\ntree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200aoperating\u2009\u200aperiod\u2009\u200acan\u2009\u200a
\nbe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances.
\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\u200aproduced\u2009\u200a by\u2009\u200a the\u2009\u200aGroup.\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\u200a relating\u2009\u200ato\u2009\u200athe\u2009\u200a Group\u2019s\u2009\u200aagricultural\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.
\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\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\u200a the\u2009\u200a use\u2009\u200a of\u2009\u200a an\u2009\u200a
\nidentified\u2009\u200aasset\u2009\u200afor\u2009\u200aa\u2009\u200aperiod\u2009\u200a of\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\u200a Group\u2009\u200arecognises\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a to\u2009\u200amake\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\u200a component\u2009\u200afrom\u2009\u200athe\u2009\u200a non-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\u200a options\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\u200a purpose,\u2009\u200athe\u2009\u200amanagement\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\u200ain\u2009\u200a the\u2009\u200alease\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-\u2009\u200a 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
\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n\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-\u2009\u200a 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-\u2009\u200a 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\u200a14.5%.
\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\u200aover\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
\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\u200a loss\u2009\u200a as\u2009\u200adescribed\u2009\u200a in\u2009\u200a Note\u2009\u200a 8:\u2009\u200a Impairment\u2009\u200a
\nof assets.
\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\u200a asset\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
\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\u200a the\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\u200a impairment\u2009\u200aloss\u2009\u200a which\u2009\u200awas\u2009\u200arecognised\u2009\u200ain\u2009\u200aa\u2009\u200a
\nprior\u2009\u200aperiod\u2009\u200ano\u2009\u200a longer\u2009\u200aexists\u2009\u200aor\u2009\u200a needs\u2009\u200ato\u2009\u200abe\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\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\u200a Note\u2009\u200a1.11,\u2009\u200aagricultural\u2009\u200aproduction\u2009\u200a is\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\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\u200a bear\u2009\u200ainterest.\u2009\u200aThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200aa\u2009\u200a simplified\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\u200a34).
\n
\n\n\n\n\n\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\u200a deposits\u2009\u200aof\u2009\u200a less\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\u200a bank\u2009\u200aoverdrafts,\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
\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\u200a a\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\n\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\u200a order\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\u200a the\u2009\u200acollection\u2009\u200aof\u2009\u200a contractual\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\u200a cash\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
\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\u200a for\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\u200anet\u2009\u200a
\nof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\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\u200ait\u2009\u200a
\nis\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200amethod.
\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\u200a available\u2009\u200a without\u2009\u200aundue\u2009\u200acost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200a making\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\u200a25).
\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\u200a25).
\n
\n
\n\n\n\n\n\n\n\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\u200a Group\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.
\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\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 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\u200a payables,\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\u200a Group\u2009\u200adeems\u2009\u200a it\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\u200a a\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\u200a income\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\n1.18. Provisions
\nProvisions\u2009\u200a are\u2009\u200a recognised\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a a\u2009\u200a
\npresent\u2009\u200aobligation\u2009\u200a (legal\u2009\u200aor\u2009\u200aconstructive)\u2009\u200a as\u2009\u200aa\u2009\u200a result\u2009\u200a
\nof\u2009\u200aa\u2009\u200apast\u2009\u200aevent.\u2009\u200aThis\u2009\u200apresent\u2009\u200aobligation\u2009\u200awill\u2009\u200aprobably\u2009\u200a
\nlead\u2009\u200a to\u2009\u200a an\u2009\u200a outflow\u2009\u200a of\u2009\u200a economic\u2009\u200a benefits,\u2009\u200a insofar\u2009\u200a as\u2009\u200a
\nthey\u2009\u200acan\u2009\u200abe\u2009\u200areasonably\u2009\u200aestimated.
\nRestructuring\u2009\u200a provisions\u2009\u200a are\u2009\u200a recognised\u2009\u200a when\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200ahas\u2009\u200a come\u2009\u200aup\u2009\u200a with\u2009\u200aa\u2009\u200a formal\u2009\u200aand\u2009\u200a detailed\u2009\u200aplan\u2009\u200a
\nfor\u2009\u200athe\u2009\u200arestructuring,\u2009\u200awhich\u2009\u200ahas\u2009\u200abeen\u2009\u200anotified\u2009\u200ato\u2009\u200athe\u2009\u200a
\naffected\u2009\u200aparties.
\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\u200a generate\u2009\u200afuture\u2009\u200a commitments\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\u200acommitment\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\u200a decided\u2009\u200ato\u2009\u200acalculate\u2009\u200a discount\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\u200a immediately\u2009\u200ain\u2009\u200a\u201cOther\u2009\u200a comprehensive\u2009\u200a
\nincome\u201d.
\n
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\n
\n\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\u200a defined\u2009\u200a
\nbenefit\u2009\u200aplans\u2019\u2009\u200apension\u2009\u200aobligations.\u2009\u200aThis\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200a
\nadjusted\u2009\u200a for\u2009\u200aactuarial\u2009\u200a gains\u2009\u200a and\u2009\u200alosses,\u2009\u200aless\u2009\u200a the\u2009\u200a fair\u2009\u200a
\nvalue\u2009\u200aof\u2009\u200aplan\u2009\u200aassets.
\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\u200afor\u2009\u200a local\u2009\u200a sales,\u2009\u200a depending\u2009\u200a on\u2009\u200a the\u2009\u200a delivery\u2009\u200a
\nconditions,\u2009\u200a either\u2009\u200a when\u2009\u200a the\u2009\u200a goods\u2009\u200a leave\u2009\u200a the\u2009\u200a
\npremises or when the customer takes possession
\nof\u2009\u200athe\u2009\u200agoods.
\nThis\u2009\u200a is\u2009\u200athe\u2009\u200a moment\u2009\u200a when\u2009\u200a the\u2009\u200aGroup\u2009\u200a has\u2009\u200a fulfilled\u2009\u200aits\u2009\u200a
\nperformance\u2009\u200aobligations.
\nRevenues\u2009\u200a are\u2009\u200avalued\u2009\u200a at\u2009\u200a the\u2009\u200a transaction\u2009\u200a price\u2009\u200aof\u2009\u200athe\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\u200athe\u2009\u200a market\u2009\u200a price\u2009\u200a
\nand,\u2009\u200a in\u2009\u200a a\u2009\u200a few\u2009\u200acases,\u2009\u200ais\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\u200abe\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
\nmajor\u2009\u200a customer\u2009\u200a within\u2009\u200a the\u2009\u200a Group\u2009\u200a accounted\u2009\u200a
\nfor\u2009\u200a approximately\u2009\u200a EUR\u2009\u200a 71.4\u2009\u200a million\u2009\u200a (2023:\u2009\u200a
\nEUR\u2009\u200a83.8\u2009\u200amillion)\u2009\u200aof\u2009\u200atotal\u2009\u200aGroup\u2009\u200arevenue.
\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\u200a liabilities\u2009\u200aon\u2009\u200a the\u2009\u200aone\u2009\u200a hand,\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200a
\nbases\u2009\u200aon\u2009\u200athe\u2009\u200aother\u2009\u200ahand,\u2009\u200alead\u2009\u200ato\u2009\u200athe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200a
\ndeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates\u2009\u200awhich\u2009\u200aare\u2009\u200aapplicable\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200atemporary\u2009\u200adifferences\u2009\u200adisappear,\u2009\u200aas\u2009\u200aadopted\u2009\u200a
\non\u2009\u200athe\u2009\u200aclosing\u2009\u200adate.
\nA\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200aunless\u2009\u200athe\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200agenerated:
\n-\u2009\u200a by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n-\u2009\u200a by\u2009\u200athe\u2009\u200ainitial\u2009\u200arecognition\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200aor\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200a
\ntransaction\u2009\u200awhich\u2009\u200ais\u2009\u200anot\u2009\u200aacquired\u2009\u200athrough\u2009\u200aa\u2009\u200abusiness\u2009\u200a
\ncombination,\u2009\u200adoes\u2009\u200anot\u2009\u200aaffect\u2009\u200aneither\u2009\u200athe\u2009\u200aaccounting\u2009\u200a
\nprofit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a loss),\u2009\u200a nor\u2009\u200a gives\u2009\u200a
\nrise\u2009\u200a to\u2009\u200a equal\u2009\u200a taxable\u2009\u200a and\u2009\u200a deductible\u2009\u200a temporary\u2009\u200a
\ndifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200atransaction.
\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\u200a it\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200a be\u2009\u200areversed\u2009\u200a in\u2009\u200a
\nthe\u2009\u200aforeseeable\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\u200a tax\u2009\u200acredits\u2009\u200acan\u2009\u200a be\u2009\u200acharged,\u2009\u200a will\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.\u2009\u200a
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement,\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\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\u200a resource\u2009\u200adecisions\u2009\u200a for\u2009\u200a
\nthe\u2009\u200asegments.\u2009\u200a
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n
\n\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 analysed\u2009\u200a by\u2009\u200a the\u2009\u200a
\nmanagement.\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\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\u200a assumptions\u2009\u200aor\u2009\u200a different\u2009\u200a economic\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
\n22),\u2009\u200aIAS\u2009\u200a41\u2009\u200a-\u2009\u200aAgriculture\u2009\u200aand\u2009\u200aIAS\u2009\u200a2\u2009\u200a-\u2009\u200aInventories\u2009\u200a(Note\u2009\u200a
\n16),\u2009\u200aIAS\u2009\u200a16\u2009\u200a-\u2009\u200aProperty,\u2009\u200aPlant\u2009\u200aand\u2009\u200aEquipment\u2009\u200a(Note\u2009\u200a5),\u2009\u200a
\nIAS\u2009\u200a 36\u2009\u200a -\u2009\u200a Impairment\u2009\u200a of\u2009\u200aAssets\u2009\u200a (Notes\u2009\u200a 6\u2009\u200a and\u2009\u200a 8),\u2009\u200a IFRS\u2009\u200a
\n9\u2009\u200a-\u2009\u200aFinancial\u2009\u200aInstruments\u2009\u200a(Notes\u2009\u200a25\u2009\u200aand\u2009\u200a34)\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n16\u2009\u200a\u2013\u2009\u200aLeases\u2009\u200a(Note\u2009\u200a3).
\nIn\u2009\u200athe\u2009\u200aabsence\u2009\u200aof\u2009\u200aobservable\u2009\u200adata\u2009\u200awithin\u2009\u200athe\u2009\u200ascope\u2009\u200aof\u2009\u200a
\nIFRS\u2009\u200a13\u2009\u200a\u2013\u2009\u200a Fair\u2009\u200aValue\u2009\u200a Measurement,\u2009\u200a the\u2009\u200aGroup\u2009\u200a makes\u2009\u200a
\nuse\u2009\u200a of\u2009\u200a a\u2009\u200a model\u2009\u200a developed\u2009\u200a with\u2009\u200a the\u2009\u200a aim\u2009\u200a to\u2009\u200a assess\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200a of\u2009\u200aagricultural\u2009\u200a production,\u2009\u200a using\u2009\u200alocal\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\n1.24. 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\u200a biological\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\u200a impact\u2009\u200aof\u2009\u200anatural\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(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\u200a climate\u2009\u200achange\u2009\u200a are\u2009\u200aintegrated\u2009\u200a through\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\u200a22).
\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\n1.25. 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\u200aSocfinasia\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
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag364": {
"value": "\n
\n1.1. Overview
\nSocfinasia\u2009\u200a S.A.\u2009\u200a (the\u2009\u200a \u201cCompany\u201d)\u2009\u200a was\u2009\u200a incorporated\u2009\u200a on\u2009\u200a 20\u2009\u200a
\nNovember\u2009\u200a 1972.\u2009\u200a Its\u2009\u200acorporate\u2009\u200apurpose\u2009\u200a qualifies\u2009\u200a it\u2009\u200a as\u2009\u200a a\u2009\u200a soparfi
\nG
\n
\n(terms\u2009\u200ahaving\u2009\u200aa\u2009\u200a
\nG
\n\u2009\u200aare\u2009\u200aexplained\u2009\u200apart\u2009\u200a\u201cGlossary\u201d\u2009\u200aat\u2009\u200athe\u2009\u200aend\u2009\u200aof\u2009\u200athe\u2009\u200a
\nannual\u2009\u200areport)\u2009\u200a since\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200a of\u2009\u200a10\u2009\u200a January\u2009\u200a
\n2011.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200ais\u2009\u200aestablished\u2009\u200aat\u2009
\n\n\u200a4,\u2009\u200aavenue\u2009\u200aGuillaume,\u2009\u200a
\nL-1650\u2009\u200ain\u2009\u200aLuxembourg
\n\n\n\n\n\n\n\n.
\n\nThe\u2009\u200a main\u2009\u200a activity\u2009\u200a of\u2009\u200a the\u2009\u200a Company\u2009\u200a and\u2009\u200a its\u2009\u200a subsidiaries\u2009\u200a (the\u2009\u200a
\n\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 interests\u2009\u200a that\u2009\u200a
\nmainly\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aoperation\u2009\u200aof\u2009\u200atropical\u2009\u200aoil\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a
\nplantations\u2009\u200amainly\u2009\u200ain\u2009\u200aSouth-East\u2009\u200aof\u2009\u200aAsia.
\n
\n\n\n\n\n\n\n\nSocfinasia\u2009\u200a is\u2009\u200acontrolled\u2009\u200a by\u2009\u200aSoci\u00e9t\u00e9\u2009\u200aFinanci\u00e8re\u2009\u200a des\u2009\u200a Caoutchoucs,\u2009\u200a
\nabbreviated\u2009\u200a as\u2009\u200a \u201cSocfin\u201d\u2009\u200a which\u2009\u200a is\u2009\u200a the\u2009\u200a largest\u2009\u200a entity\u2009\u200a that\u2009\u200a
\nconsolidates.\u2009\u200aThe\u2009\u200aregistered\u2009\u200aoffice\u2009\u200aof\u2009\u200athe\u2009\u200alatter\u2009\u200acompany\u2009\u200ais\u2009\u200aalso\u2009\u200a
\nlocated\u2009\u200ain\u2009\u200aLuxembourg.\u2009\u200a
\nThe\u2009\u200aCompany\u2009\u200ais\u2009\u200aregistered\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200aregister\u2009\u200aunder\u2009\u200athe\u2009\u200a
\nnumber\u2009\u200aB10534\u2009\u200aand\u2009\u200ais\u2009\u200alisted\u2009\u200aon\u2009\u200athe\u2009\u200aLuxembourg\u2009\u200aStock\u2009\u200aExchange\u2009\u200a
\nunder\u2009\u200aISIN\u2009\u200acode:\u2009\u200aLU0092047413.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag365": {
"value": "Socfinasia\u2009\u200a S.A.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag366": {
"value": "\n\u200a4,\u2009\u200aavenue\u2009\u200aGuillaume,\u2009\u200a\nL-1650\u2009\u200ain\u2009\u200aLuxembourg\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag367": {
"value": "\nThe\u2009\u200a main\u2009\u200a activity\u2009\u200a of\u2009\u200a the\u2009\u200a Company\u2009\u200a and\u2009\u200a its\u2009\u200a subsidiaries\u2009\u200a (the\u2009\u200a\n\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 interests\u2009\u200a that\u2009\u200a\nmainly\u2009\u200afocuses\u2009\u200aon\u2009\u200athe\u2009\u200aoperation\u2009\u200aof\u2009\u200atropical\u2009\u200aoil\u2009\u200apalm\u2009\u200aand\u2009\u200arubber\u2009\u200a\nplantations\u2009\u200amainly\u2009\u200ain\u2009\u200aSouth-East\u2009\u200aof\u2009\u200aAsia.\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag368": {
"value": "Socfin",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag369": {
"value": "Luxembourg",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"Tag435": {
"value": "Luxembourg",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag370": {
"value": "\n1.2. Statement of compliance
\n\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a have\u2009\u200a been\u2009\u200a prepared\u2009\u200a
\non\u2009\u200a a\u2009\u200a going\u2009\u200a concern\u2009\u200a basis\u2009\u200a and\u2009\u200a in\u2009\u200a accordance\u2009\u200a with\u2009\u200a International\u2009\u200a
\nFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200aas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200a
\nUnion.
\n\n\u2009\u200a
\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a
\neuros\u2009\u200aand\u2009\u200arounded\u2009\u200ato\u2009\u200athe\u2009\u200anearest\u2009\u200awhole\u2009\u200anumber,\u2009\u200athe\u2009\u200aeuro\u2009\u200abeing\u2009\u200a
\nthe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200aSocfinasia\u2009\u200aand\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\n
\n
\n\nOn\u2009\u200a2\u2009\u200aApril\u2009\u200a2025,\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200aapproved\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200astatements.
\n\n\n\n\n\n\n\n
\nIn\u2009\u200aconformity\u2009\u200awith\u2009\u200athe\u2009\u200acurrent\u2009\u200a legislation\u2009\u200aexisting\u2009\u200ain\u2009\u200athe\u2009\u200aGrand\u2009\u200a
\nDuchy\u2009\u200aof\u2009\u200aLuxembourg,\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements\u2009\u200awill\u2009\u200abe\u2009\u200aapproved\u2009\u200a
\nby\u2009\u200a the\u2009\u200a shareholders\u2009\u200a during\u2009\u200a the\u2009\u200a Annual\u2009\u200a General\u2009\u200a Meeting.\u2009\u200a The\u2009\u200a
\nofficial\u2009\u200aversion\u2009\u200aof\u2009\u200athese\u2009\u200afinancial\u2009\u200astatements\u2009\u200ais\u2009\u200athe\u2009\u200aESEF
\nG
\n version
\navailable\u2009\u200awith\u2009\u200athe\u2009\u200aOfficially\u2009\u200aAppointed\u2009\u200aMechanism\u2009\u200a(OAM)\u2009\u200atool.
\nNew standards and amendments issued but not yet effective
\non 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\u200astandards\u2009\u200a and\u2009\u200a
\namendments\u2009\u200adescribed\u2009\u200abelow\u2009\u200a to\u2009\u200ahave\u2009\u200a a\u2009\u200a material\u2009\u200aimpact\u2009\u200a on\u2009\u200aits\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements,\u2009\u200a nor\u2009\u200a does\u2009\u200a it\u2009\u200a anticipate\u2009\u200a the\u2009\u200a
\nearly\u2009\u200a adoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a 25\u2009\u200a August\u2009\u200a 2023,\u2009\u200a the\u2009\u200a IASB\u2009\u200a issued\u2009\u200a amendments\u2009\u200a to\u2009\u200a IAS\u2009\u200a 21\u2009\u200a
\n\u201cLack\u2009\u200a of\u2009\u200a Exchangeability\u201d.\u2009\u200a The\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a how\u2009\u200a an\u2009\u200a
\nentity\u2009\u200ashould\u2009\u200aassess\u2009\u200awhether\u2009\u200aa\u2009\u200acurrency\u2009\u200ais\u2009\u200aexchangeable,\u2009\u200ahow\u2009\u200a
\nit\u2009\u200ashould\u2009\u200adetermine\u2009\u200aa\u2009\u200aspot\u2009\u200aexchange\u2009\u200arate\u2009\u200awhen\u2009\u200aexchangeability\u2009\u200a
\nis\u2009\u200alacking,\u2009\u200aand\u2009\u200aspecify\u2009\u200ainformation\u2009\u200adisclosures\u2009\u200ato\u2009\u200aenable\u2009\u200ausers\u2009\u200a
\nof\u2009\u200afinancial\u2009\u200astatements\u2009\u200ato\u2009\u200aunderstand\u2009\u200athe\u2009\u200aimpact\u2009\u200aof\u2009\u200aa\u2009\u200acurrency\u2009\u200a
\nnot\u2009\u200a being\u2009\u200a exchangeable.\u2009\u200a The\u2009\u200a amendments\u2009\u200a will\u2009\u200a be\u2009\u200a applied\u2009\u200a
\nprospectively\u2009\u200ato\u2009\u200aannual\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a
\n1\u2009\u200aJanuary\u2009\u200a2025,\u2009\u200awith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\nNew IFRS standards, amendments and interpretations not yet
\nendorsed by the European Union:
\nThe\u2009\u200a Group\u2009\u200a is\u2009\u200a currently\u2009\u200a assessing\u2009\u200a the\u2009\u200a impacts\u2009\u200a the\u2009\u200a amendments\u2009\u200a
\ndescribed\u2009\u200a below\u2009\u200a will\u2009\u200a have\u2009\u200a on\u2009\u200a the\u2009\u200a primary\u2009\u200a financial\u2009\u200a statements\u2009\u200a
\nand\u2009\u200anotes\u2009\u200ato\u2009\u200athe\u2009\u200afinancial\u2009\u200astatements,\u2009\u200anor\u2009\u200adoes\u2009\u200ait\u2009\u200aanticipate\u2009\u200athe\u2009\u200a
\nearly\u2009\u200a adoption\u2009\u200a of\u2009\u200a new\u2009\u200a accounting\u2009\u200a standards,\u2009\u200a amendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a9\u2009\u200aApril\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a18,\u2009\u200awhich\u2009\u200areplaces\u2009\u200aIAS\u2009\u200a1\u2009\u200a
\nPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements.\u2009\u200aIFRS\u2009\u200a18\u2009\u200aintroduces:
\n-\u2009\u200a New\u2009\u200arequirements\u2009\u200afor\u2009\u200apresentation\u2009\u200awithin\u2009\u200athe\u2009\u200astatement\u2009\u200aof\u2009\u200a
\nprofit\u2009\u200aor\u2009\u200aloss,\u2009\u200aincluding\u2009\u200aspecified\u2009\u200atotals\u2009\u200aand\u2009\u200asubtotals.
\n-\u2009\u200a Entities\u2009\u200a are\u2009\u200a required\u2009\u200a to\u2009\u200a classify\u2009\u200a all\u2009\u200a income\u2009\u200a and\u2009\u200a expenses\u2009\u200a
\nwithin\u2009\u200a the\u2009\u200a statement\u2009\u200a of\u2009\u200a profit\u2009\u200a or\u2009\u200a loss\u2009\u200a into\u2009\u200a one\u2009\u200a of\u2009\u200a five\u2009\u200a
\ncategories:\u2009\u200aoperating,\u2009\u200ainvesting,\u2009\u200afinancing,\u2009\u200aincome\u2009\u200ataxes\u2009\u200aand\u2009\u200a
\ndiscontinued\u2009\u200aoperations,\u2009\u200awhereof\u2009\u200athe\u2009\u200afirst\u2009\u200athree\u2009\u200aare\u2009\u200anew.
\n-\u2009\u200a Disclosure\u2009\u200aof\u2009\u200anewly\u2009\u200adefined\u2009\u200amanagement-defined\u2009\u200aperformance\u2009\u200a
\nmeasures,\u2009\u200a subtotals\u2009\u200a of\u2009\u200aincome\u2009\u200a and\u2009\u200a expenses,\u2009\u200a and\u2009\u200a includes\u2009\u200a
\nnew\u2009\u200a requirements\u2009\u200a for\u2009\u200a aggregation\u2009\u200a and\u2009\u200a disaggregation\u2009\u200a of\u2009\u200a
\nfinancial\u2009\u200a information\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a identified\u2009\u200a roles\u2009\u200a of\u2009\u200a the\u2009\u200a
\nprimary\u2009\u200afinancial\u2009\u200astatements\u2009\u200a(PFS)\u2009\u200aand\u2009\u200athe\u2009\u200anotes.\u2009\u200a
\nThe\u2009\u200astandard\u2009\u200awill\u2009\u200abecome\u2009\u200aeffective\u2009\u200afor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200a
\non\u2009\u200a or\u2009\u200aafter\u2009\u200a 1\u2009\u200a January\u2009\u200a2027,\u2009\u200a with\u2009\u200a retrospective\u2009\u200a application\u2009\u200aand\u2009\u200a
\nwith\u2009\u200aearly\u2009\u200aadoption\u2009\u200apermitted.
\n-\u2009\u200a 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 Improvements\u2009\u200a
\nVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS.\u2009\u200aThese\u2009\u200aamendments\u2009\u200ainclude\u2009\u200aclarifications,\u2009\u200a
\nsimplifications,\u2009\u200a corrections\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 The\u2009\u200a main\u2009\u200a
\namendments\u2009\u200aare:
\n-\u2009\u200a IFRS\u2009\u200a 1:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a between\u2009\u200a
\nparagraph\u2009\u200aB6\u2009\u200aof\u2009\u200aIFRS\u2009\u200a1\u2009\u200aand\u2009\u200ahedge\u2009\u200aaccounting\u2009\u200arequirements\u2009\u200a
\nin IFRS 9,
\n
\n
\n\n\n\n\n\n\n\n-\u2009\u200a IFRS\u2009\u200a7:\u2009\u200aclarification\u2009\u200aof\u2009\u200aan\u2009\u200ainconsistency\u2009\u200aon\u2009\u200aparagraph\u2009\u200a28\u2009\u200aof\u2009\u200a
\nIFRS\u2009\u200a7,\u2009\u200aregarding\u2009\u200adisclosure\u2009\u200aof\u2009\u200adeferred\u2009\u200adifference\u2009\u200abetween\u2009\u200a
\nfair\u2009\u200avalue\u2009\u200aand\u2009\u200atransaction\u2009\u200aprice,
\n-\u2009\u200a IFRS\u2009\u200a 9:\u2009\u200a potential\u2009\u200a lack\u2009\u200a of\u2009\u200a clarity\u2009\u200a regarding\u2009\u200a lessee\u2009\u200a
\nderecognition\u2009\u200aof\u2009\u200a lease\u2009\u200a liabilities\u2009\u200aaddressed,\u2009\u200a linked\u2009\u200ato\u2009\u200a the\u2009\u200a
\nrequirements\u2009\u200aof\u2009\u200aIFRS\u2009\u200a9\u2009\u200a(paragraph\u2009\u200a2.1.(b)(ii)),
\n-\u2009\u200a IFRS\u2009\u200a 10:\u2009\u200a clarification\u2009\u200a of\u2009\u200a a\u2009\u200a potential\u2009\u200a confusion\u2009\u200a in\u2009\u200a the\u2009\u200a
\ndetermination\u2009\u200aof\u2009\u200a a\u2009\u200a\u201cde\u2009\u200a facto\u2009\u200aagent\u201d,\u2009\u200a between\u2009\u200a paragraph\u2009\u200a
\nB73\u2009\u200aand\u2009\u200aB74\u2009\u200aof\u2009\u200aIFRS\u2009\u200a10,
\n-\u2009\u200a IAS\u2009\u200a7:\u2009\u200apotential\u2009\u200aconfusion\u2009\u200aaddressed\u2009\u200ain\u2009\u200athe\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aterm\u2009\u200a
\n\u201ccost\u2009\u200amethod\u201d.\u2009\u200aParagraph\u2009\u200a37\u2009\u200aof\u2009\u200aIAS\u2009\u200a7\u2009\u200ahas\u2009\u200abeen\u2009\u200aamended.
\nThe\u2009\u200aAnnual\u2009\u200aImprovements\u2009\u200aVolume\u2009\u200a11\u2009\u200aof\u2009\u200athe\u2009\u200aIFRS\u2009\u200awill\u2009\u200abe\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200aannual\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200a
\nwith\u2009\u200aearly\u2009\u200aapplication\u2009\u200apermitted.
\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\u200astandards\u2009\u200a and\u2009\u200a
\namendments\u2009\u200adescribed\u2009\u200abelow\u2009\u200a to\u2009\u200ahave\u2009\u200a a\u2009\u200a material\u2009\u200aimpact\u2009\u200a on\u2009\u200aits\u2009\u200a
\nconsolidated\u2009\u200a financial\u2009\u200a statements,\u2009\u200a nor\u2009\u200a does\u2009\u200a it\u2009\u200a anticipate\u2009\u200a the\u2009\u200a
\nearly\u2009\u200aadoption\u2009\u200a of\u2009\u200anew\u2009\u200a accounting\u2009\u200a\u2009\u200a standards,\u2009\u200aamendments\u2009\u200a and\u2009\u200a
\ninterpretations.
\n-\u2009\u200a On\u2009\u200a9\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aIFRS\u2009\u200a19\u2009\u200a-\u2009\u200aSubsidiaries\u2009\u200awithout\u2009\u200a
\nPublic\u2009\u200a Accountability:\u2009\u200a Disclosures.\u2009\u200a This\u2009\u200a standard\u2009\u200a permits\u2009\u200a
\neligible\u2009\u200a subsidiaries\u2009\u200a to\u2009\u200a elect\u2009\u200a to\u2009\u200a apply\u2009\u200a reduced\u2009\u200a disclosure\u2009\u200a
\nrequirements\u2009\u200aas\u2009\u200aper\u2009\u200aIFRS\u2009\u200a19\u2009\u200aand\u2009\u200acomply\u2009\u200awith\u2009\u200athe\u2009\u200arecognition,\u2009\u200a
\nmeasurement\u2009\u200aand\u2009\u200apresentation\u2009\u200arequirements\u2009\u200aset\u2009\u200aout\u2009\u200ain\u2009\u200aother\u2009\u200a
\nIFRS\u2009\u200aAccounting\u2009\u200aStandards.\u2009\u200aThe\u2009\u200astandard\u2009\u200awill\u2009\u200abecome\u2009\u200aeffective\u2009\u200a
\nfor\u2009\u200areporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2027,\u2009\u200awith\u2009\u200a
\nearly\u2009\u200apermitted.\u2009\u200aAs\u2009\u200athe\u2009\u200aGroups\u2009\u200aequity\u2009\u200ainstruments\u2009\u200aare\u2009\u200apublicly\u2009\u200a
\ntraded,\u2009\u200ait\u2009\u200ais\u2009\u200anot\u2009\u200aeligible\u2009\u200ato\u2009\u200aelect\u2009\u200ato\u2009\u200aapply\u2009\u200aIFRS\u2009\u200a19
\n-\u2009\u200a On\u2009\u200a30\u2009\u200aMay\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aAmendments\u2009\u200ato\u2009\u200athe\u2009\u200aClassification\u2009\u200a
\nand\u2009\u200a Measurement\u2009\u200a of\u2009\u200a Financial\u2009\u200a Instruments\u2009\u200a -\u2009\u200aAmendments\u2009\u200a to\u2009\u200a
\nIFRS\u2009\u200a9\u2009\u200aand\u2009\u200aIFRS\u2009\u200a7\u2009\u200a(the\u2009\u200aAmendments).\u2009\u200aThe\u2009\u200aAmendments\u2009\u200aprovide\u2009\u200a
\nguidance\u2009\u200aon:
\n-\u2009\u200a the\u2009\u200aclassification\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets,\u2009\u200aincluding\u2009\u200aEnvironment,\u2009\u200a
\nsocial\u2009\u200aand\u2009\u200aGovernance\u2009\u200a(ESG)\u2009\u200afeatures;
\n-\u2009\u200a the\u2009\u200a derecognition\u2009\u200a of\u2009\u200a liabilities\u2009\u200a settled\u2009\u200a through\u2009\u200a electronic\u2009\u200a
\npayment\u2009\u200a systems.\u2009\u200a It\u2009\u200a also\u2009\u200a clarifies\u2009\u200a the\u2009\u200a treatment\u2009\u200a of\u2009\u200a non-
\nrecourse\u2009\u200aassets\u2009\u200aand\u2009\u200acontractually\u2009\u200alinked\u2009\u200ainstruments;
\n-\u2009\u200a the\u2009\u200adisclosures\u2009\u200arelated\u2009\u200ato\u2009\u200ainvestments\u2009\u200ain\u2009\u200aequity\u2009\u200ainstruments\u2009\u200a
\nat\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a comprehensive\u2009\u200a income\u2009\u200a and\u2009\u200a
\nto\u2009\u200a financial\u2009\u200a assets/liabilities\u2009\u200a with\u2009\u200a contractual\u2009\u200a terms\u2009\u200a that\u2009\u200a
\nreference\u2009\u200aa\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\u200afor\u2009\u200aannual\u2009\u200a
\nreporting\u2009\u200aperiods\u2009\u200abeginning\u2009\u200aon\u2009\u200aor\u2009\u200aafter\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2026,\u2009\u200awith\u2009\u200aearly\u2009\u200a
\napplication\u2009\u200apermitted.
\n-\u2009\u200a On\u2009\u200a18\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aContracts\u2009\u200aReferencing\u2009\u200a
\nNature-dependent\u2009\u200a Electricity\u2009\u200a -\u2009\u200a Amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 9\u2009\u200a and\u2009\u200a
\nIFRS\u2009\u200a7.\u2009\u200aThe\u2009\u200aAmendments\u2009\u200aprovide\u2009\u200aguidance\u2009\u200aon:
\n-\u2009\u200a factors\u2009\u200ato\u2009\u200aconsider\u2009\u200awhen\u2009\u200aapplying\u2009\u200aIFRS\u2009\u200a9:2.4\u2009\u200ato\u2009\u200acontracts\u2009\u200ato\u2009\u200a
\nbuy\u2009\u200aand\u2009\u200atake\u2009\u200adelivery\u2009\u200aof\u2009\u200arenewable\u2009\u200aelectricity\u2009\u200afor\u2009\u200awhich\u2009\u200athe\u2009\u200a
\nsource\u2009\u200aof\u2009\u200aproduction\u2009\u200aof\u2009\u200athe\u2009\u200aelectricity\u2009\u200ais\u2009\u200anature-dependent,
\n-\u2009\u200a hedge\u2009\u200aaccounting\u2009\u200arequirements,\u2009\u200ato\u2009\u200apermit\u2009\u200aan\u2009\u200aentity\u2009\u200ausing\u2009\u200a
\na\u2009\u200a contract\u2009\u200a for\u2009\u200a nature-dependent\u2009\u200a renewable\u2009\u200a electricity\u2009\u200a
\nwith\u2009\u200a specified\u2009\u200a characteristics\u2009\u200a as\u2009\u200a a\u2009\u200a hedging\u2009\u200a instrument,\u2009\u200a
\nto\u2009\u200a designate\u2009\u200a a\u2009\u200a variable\u2009\u200a volume\u2009\u200a of\u2009\u200a forecast\u2009\u200a electricity\u2009\u200a
\ntransactions\u2009\u200aas\u2009\u200athe\u2009\u200ahedged\u2009\u200aitem,
\n-\u2009\u200a the\u2009\u200aamendments\u2009\u200aintroduce\u2009\u200adisclosure\u2009\u200arequirements\u2009\u200aabout\u2009\u200a
\ncontracts\u2009\u200a for\u2009\u200a nature-dependent\u2009\u200a electricity\u2009\u200a with\u2009\u200a specified\u2009\u200a
\ncharacteristics.
\nThe\u2009\u200a amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 9\u2009\u200a and\u2009\u200a IFRS\u2009\u200a 7\u2009\u200a will\u2009\u200a be\u2009\u200a applicable\u2009\u200a
\nretrospectively\u2009\u200a and\u2009\u200a are\u2009\u200a effective\u2009\u200a for\u2009\u200a annual\u2009\u200a reporting\u2009\u200a periods\u2009\u200a
\nbeginning\u2009\u200a on\u2009\u200a or\u2009\u200a after\u2009\u200a 1\u2009\u200a January\u2009\u200a 2026.\u2009\u200a Early\u2009\u200a application\u2009\u200a is\u2009\u200a
\npermitted.
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag436": {
"value": "\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a have\u2009\u200a been\u2009\u200a prepared\u2009\u200a
\non\u2009\u200a a\u2009\u200a going\u2009\u200a concern\u2009\u200a basis\u2009\u200a and\u2009\u200a in\u2009\u200a accordance\u2009\u200a with\u2009\u200a International\u2009\u200a
\nFinancial\u2009\u200aReporting\u2009\u200aStandards\u2009\u200a(IFRS)\u2009\u200aas\u2009\u200aadopted\u2009\u200aby\u2009\u200athe\u2009\u200aEuropean\u2009\u200a
\nUnion.
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag371": {
"value": "\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a
\neuros\u2009\u200aand\u2009\u200arounded\u2009\u200ato\u2009\u200athe\u2009\u200anearest\u2009\u200awhole\u2009\u200anumber,\u2009\u200athe\u2009\u200aeuro\u2009\u200abeing\u2009\u200a
\nthe\u2009\u200afunctional\u2009\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200aSocfinasia\u2009\u200aand\u2009\u200aof\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200apresentation\u2009\u200acurrency.
\n\n\n\n\n\n\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a
\n(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag372": {
"value": "\nOn\u2009\u200a2\u2009\u200aApril\u2009\u200a2025,\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors\u2009\u200aapproved\u2009\u200athe\u2009\u200aconsolidated\u2009\u200a
\nfinancial\u2009\u200astatements.
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag373": {
"value": "Luxembourg",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag376": {
"value": "\n1.3. Presentation of the consolidated financial statements
\n
\n\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a are\u2009\u200a presented\u2009\u200a in\u2009\u200a euros\u2009\u200a
\n(EUR\u2009\u200aor\u2009\u200a\u20ac).
\n\n\n\n\n\n\n\n
\nThey\u2009\u200aare\u2009\u200aprepared\u2009\u200abased\u2009\u200aon\u2009\u200ahistorical\u2009\u200acost\u2009\u200awith\u2009\u200athe\u2009\u200aexception\u2009\u200aof\u2009\u200a
\nbiological\u2009\u200aassets\u2009\u200a(current)\u2009\u200a(IAS\u2009\u200a2,\u2009\u200aIAS\u2009\u200a41)\u2009\u200aand\u2009\u200asecurities\u2009\u200ameasured\u2009\u200a
\nat\u2009\u200a fair\u2009\u200a value\u2009\u200a through\u2009\u200a other\u2009\u200a comprehensive\u2009\u200a income,\u2009\u200a which\u2009\u200a are\u2009\u200a
\nrecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\nThe\u2009\u200aaccounting\u2009\u200a principles\u2009\u200aand\u2009\u200a rules\u2009\u200aare\u2009\u200a applied\u2009\u200ain\u2009\u200a a\u2009\u200aconsistent\u2009\u200a
\nand\u2009\u200apermanent\u2009\u200away\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup.\u2009\u200aThe\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200a
\nstatements\u2009\u200a are\u2009\u200a prepared\u2009\u200a for\u2009\u200a the\u2009\u200a accounting\u2009\u200a year\u2009\u200a ending\u2009\u200a on\u2009\u200a
\n31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200aand\u2009\u200aare\u2009\u200apresented\u2009\u200abefore\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200a
\nMeeting\u2009\u200a of\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.
\nAs\u2009\u200aof\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2024,\u2009\u200athe\u2009\u200aGroup\u2009\u200aadopted\u2009\u200athe\u2009\u200afollowing\u2009\u200aamendments\u2009\u200a
\nwithout\u2009\u200aany\u2009\u200amaterial\u2009\u200aimpact\u2009\u200aon\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aconsolidated\u2009\u200afinancial\u2009\u200a
\nstatements:
\n-\u2009\u200a Amendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a1\u2009\u200a\u201cPresentation\u2009\u200aof\u2009\u200aFinancial\u2009\u200aStatements\u201d
\nIn\u2009\u200aJanuary\u2009\u200a2020\u2009\u200aand\u2009\u200aOctober\u2009\u200a2022,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200a
\nto\u2009\u200a paragraphs\u2009\u200a 69\u2009\u200a to\u2009\u200a 76\u2009\u200a of\u2009\u200a IAS\u2009\u200a 1\u2009\u200a \u201cPresentation\u2009\u200a of\u2009\u200a Financial\u2009\u200a
\nStatements\u201d\u2009\u200ato\u2009\u200aspecify\u2009\u200athe\u2009\u200arequirements\u2009\u200afor\u2009\u200aclassifying\u2009\u200aliabilities\u2009\u200a
\nas\u2009\u200acurrent\u2009\u200aor\u2009\u200anon-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\u200areporting\u2009\u200a
\nperiod\u2009\u200a
\n \u2022 That\u2009\u200a classification\u2009\u200a is\u2009\u200a unaffected\u2009\u200a by\u2009\u200a the\u2009\u200a likelihood\u2009\u200a that\u2009\u200a an\u2009\u200a
\nentity\u2009\u200awill\u2009\u200aexercise\u2009\u200aits\u2009\u200adeferral\u2009\u200aright\u2009\u200a
\n \u2022 That\u2009\u200aonly\u2009\u200aif\u2009\u200aan\u2009\u200aembedded\u2009\u200aderivative\u2009\u200ain\u2009\u200aa\u2009\u200aconvertible\u2009\u200aliability\u2009\u200a
\nis\u2009\u200aitself\u2009\u200aan\u2009\u200aequity\u2009\u200ainstrument\u2009\u200awould\u2009\u200athe\u2009\u200aterms\u2009\u200aof\u2009\u200aa\u2009\u200aliability\u2009\u200anot\u2009\u200a
\nimpact\u2009\u200aits\u2009\u200aclassification
\nIn\u2009\u200a addition,\u2009\u200a a\u2009\u200a requirement\u2009\u200a has\u2009\u200a been\u2009\u200a introduced\u2009\u200a to\u2009\u200a require\u2009\u200a
\ndisclosure\u2009\u200a when\u2009\u200a a\u2009\u200a liability\u2009\u200a arising\u2009\u200a from\u2009\u200a a\u2009\u200a loan\u2009\u200a agreement\u2009\u200a is\u2009\u200a
\nclassified\u2009\u200aas\u2009\u200anon-current\u2009\u200aand\u2009\u200athe\u2009\u200aentity\u2019s\u2009\u200aright\u2009\u200ato\u2009\u200adefer\u2009\u200asettlement\u2009\u200a
\n
\n\n\n\n\n\n\n\nis\u2009\u200acontingent\u2009\u200aon\u2009\u200acompliance\u2009\u200awith\u2009\u200afuture\u2009\u200acovenants\u2009\u200awithin\u2009\u200atwelve\u2009\u200a
\nmonths.
\n-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIFRS\u2009\u200a16\u2009\u200a\u201cLease\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200aSale\u2009\u200aand\u2009\u200aLeaseback\u201d
\nIn\u2009\u200a September\u2009\u200a 2022,\u2009\u200a the\u2009\u200aIASB\u2009\u200aissued\u2009\u200a amendments\u2009\u200a to\u2009\u200a IFRS\u2009\u200a 16\u2009\u200a to\u2009\u200a
\nspecify\u2009\u200athe\u2009\u200arequirements\u2009\u200athat\u2009\u200aa\u2009\u200aseller-lessee\u2009\u200auses\u2009\u200ain\u2009\u200ameasuring\u2009\u200a
\nthe\u2009\u200alease\u2009\u200aliability\u2009\u200aarising\u2009\u200ain\u2009\u200aa\u2009\u200asale\u2009\u200aand\u2009\u200aleaseback\u2009\u200atransaction,\u2009\u200ato\u2009\u200a
\nensure\u2009\u200a the\u2009\u200a seller-lessee\u2009\u200a does\u2009\u200a not\u2009\u200a recognise\u2009\u200a any\u2009\u200a amount\u2009\u200a of\u2009\u200a the\u2009\u200a
\ngain\u2009\u200aor\u2009\u200aloss\u2009\u200athat\u2009\u200arelates\u2009\u200ato\u2009\u200athe\u2009\u200aright\u2009\u200aof\u2009\u200ause\u2009\u200ait\u2009\u200aretains.
\n-\u2009\u200aAmendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a7\u2009\u200a\u201cSupplier\u2009\u200aFinance\u2009\u200aArrangements\u201d
\nOn\u2009\u200a25\u2009\u200aMay\u2009\u200a2023,\u2009\u200athe\u2009\u200aIASB\u2009\u200aissued\u2009\u200aamendments\u2009\u200ato\u2009\u200aIAS\u2009\u200a7\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n7\u2009\u200a \u201cSupplier\u2009\u200a Finance\u2009\u200a Arrangements\u201d:\u2009\u200a the\u2009\u200a amendments\u2009\u200a clarify\u2009\u200a
\nthe\u2009\u200a characteristics\u2009\u200a of\u2009\u200a an\u2009\u200a arrangement\u2009\u200a for\u2009\u200a which\u2009\u200a an\u2009\u200a entity\u2009\u200a is\u2009\u200a
\nrequired\u2009\u200ato\u2009\u200aprovide\u2009\u200a the\u2009\u200ainformation.\u2009\u200a They\u2009\u200aalso\u2009\u200a require\u2009\u200aentities\u2009\u200a
\nto\u2009\u200adisclose\u2009\u200ainformation\u2009\u200athat\u2009\u200aallows\u2009\u200ausers\u2009\u200ato\u2009\u200aassess\u2009\u200ahow\u2009\u200asupplier\u2009\u200a
\nfinance\u2009\u200aarrangements\u2009\u200aaffect\u2009\u200aan\u2009\u200aentity\u2019s\u2009\u200aliabilities,\u2009\u200acash\u2009\u200aflows\u2009\u200aand\u2009\u200a
\nexposure\u2009\u200a to\u2009\u200a liquidity\u2009\u200arisk.\u2009\u200aSuch\u2009\u200a information\u2009\u200a may\u2009\u200a consist\u2009\u200a of\u2009\u200a the\u2009\u200a
\nterms\u2009\u200a and\u2009\u200a conditions\u2009\u200a of\u2009\u200a these\u2009\u200a arrangements\u2009\u200a and\u2009\u200a the\u2009\u200a carrying\u2009\u200a
\namount\u2009\u200aof\u2009\u200athe\u2009\u200asupplier\u2009\u200afinance\u2009\u200aarrangement\u2009\u200afinancial\u2009\u200aliabilities.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag380": {
"value": "\n
\n
\n1.4. Consolidation principles
\nThe\u2009\u200a consolidated\u2009\u200a financial\u2009\u200a statements\u2009\u200a include\u2009\u200a the\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200a of\u2009\u200a the\u2009\u200a parent\u2009\u200a company\u2009\u200a Socfinasia\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a those\u2009\u200a
\nof\u2009\u200athe\u2009\u200a companies\u2009\u200acontrolled\u2009\u200a by\u2009\u200athe\u2009\u200aparent\u2009\u200a (\u201csubsidiaries\u201d)\u2009\u200aand\u2009\u200a
\nthose\u2009\u200aof\u2009\u200athe\u2009\u200acompanies\u2009\u200ain\u2009\u200awhich\u2009\u200aSocfinasia\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200a(\u201cassociates\u201d),\u2009\u200aall\u2009\u200aof\u2009\u200awhich\u2009\u200aconstitute\u2009\u200athe\u2009\u200a\u201cGroup\u201d.
\nAll\u2009\u200a companies\u2009\u200a included\u2009\u200a in\u2009\u200a the\u2009\u200a scope\u2009\u200a of\u2009\u200a consolidation\u2009\u200a as\u2009\u200a of\u2009\u200a 31\u2009\u200a
\nDecember\u2009\u200a2024\u2009\u200aclose\u2009\u200atheir\u2009\u200aaccounts\u2009\u200aon\u2009\u200a31\u2009\u200aDecember.
\n\na) Subsidiaries
\nIn\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIFRS\u2009\u200a10,\u2009\u200aan\u2009\u200ainvestor\u2009\u200ahas\u2009\u200acontrol\u2009\u200awhen\u2009\u200ait\u2009\u200afulfills\u2009\u200a
\nthree\u2009\u200aconditions:
\n1)\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\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 from\u2009\u200a its\u2009\u200a
\ninvolvement;
\n3)\u2009\u200aIt\u2009\u200a has\u2009\u200a the\u2009\u200a ability\u2009\u200a to\u2009\u200a use\u2009\u200a its\u2009\u200a power\u2009\u200a over\u2009\u200a the\u2009\u200a entity\u2009\u200a to\u2009\u200a affect\u2009\u200a
\nreturns.
\nCurrently,\u2009\u200a the\u2009\u200a Group\u2009\u200a holds\u2009\u200a the\u2009\u200amajority\u2009\u200a of\u2009\u200a the\u2009\u200a voting\u2009\u200a rights\u2009\u200a in\u2009\u200a
\nthe entities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200asubsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a sold\u2009\u200a during\u2009\u200a
\nthe\u2009\u200a year\u2009\u200a are\u2009\u200a included\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a income\u2009\u200a statement,\u2009\u200a
\nrespectively,\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\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\u200aincome\u2009\u200aare\u2009\u200a
\nattributed\u2009\u200ato\u2009\u200athe\u2009\u200aequity\u2009\u200aholders\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200aand\u2009\u200a
\nto\u2009\u200athe\u2009\u200anon-controlling\u2009\u200ainterests,\u2009\u200aeven\u2009\u200aif\u2009\u200athis\u2009\u200aresults\u2009\u200ain\u2009\u200athe\u2009\u200anon-
\ncontrolling\u2009\u200ainterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200ato\u2009\u200aalign\u2009\u200athe\u2009\u200aaccounting\u2009\u200aprinciples\u2009\u200a
\nused\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 eliminated\u2009\u200a upon\u2009\u200a
\nconsolidation.
\nIf\u2009\u200athe\u2009\u200aGroup\u2009\u200aloses\u2009\u200acontrol\u2009\u200aover\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200ait\u2009\u200aderecognises\u2009\u200athe\u2009\u200a
\nrelated\u2009\u200a assets\u2009\u200a (including\u2009\u200a goodwill),\u2009\u200a liabilities,\u2009\u200a non-controlling\u2009\u200a
\ninterest\u2009\u200aand\u2009\u200aother\u2009\u200acomponents\u2009\u200aof\u2009\u200aequity.\u2009\u200aAny\u2009\u200aresidual\u2009\u200again\u2009\u200aor\u2009\u200aloss\u2009\u200a
\nis\u2009\u200arecognised\u2009\u200ain\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss,\u2009\u200a while\u2009\u200aany\u2009\u200ainvestment\u2009\u200aretained\u2009\u200ais\u2009\u200a
\nrecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\nb) Investments in associates and joint ventures
\nAn\u2009\u200aassociate\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aover\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aand\u2009\u200aoperational\u2009\u200a
\ndecisions\u2009\u200a of\u2009\u200a this\u2009\u200a company,\u2009\u200a but\u2009\u200a over\u2009\u200a which\u2009\u200a it\u2009\u200a has\u2009\u200a no\u2009\u200a control.\u2009\u200a
\nSignificant\u2009\u200a influence\u2009\u200a is\u2009\u200a presumed\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a holds,\u2009\u200a directly\u2009\u200a
\nor\u2009\u200aindirectly\u2009\u200athrough\u2009\u200aits\u2009\u200asubsidiaries,\u2009\u200abetween\u2009\u200a20%\u2009\u200aand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200a
\nvoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200aarrangement\u2009\u200awhereby\u2009\u200athe\u2009\u200a
\nparties\u2009\u200athat\u2009\u200ahave\u2009\u200ajoint\u2009\u200a control\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200a rights\u2009\u200ato\u2009\u200a
\nthe\u2009\u200anet\u2009\u200aassets\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200asharing\u2009\u200aof\u2009\u200acontrol\u2009\u200aof\u2009\u200aan\u2009\u200aarrangement\u2009\u200a(i.e.\u2009\u200adecisions\u2009\u200arequire\u2009\u200a
\nunanimous\u2009\u200aconsent\u2009\u200aof\u2009\u200athe\u2009\u200aparties\u2009\u200asharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200a
\nmethod.\u2009\u200aUnder\u2009\u200athis\u2009\u200amethod,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200arecognised\u2009\u200aat\u2009\u200acost\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200a
\nof\u2009\u200a financial\u2009\u200a position\u2009\u200a and\u2009\u200a subsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a
\nthe\u2009\u200a Group\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 other\u2009\u200a
\ncomprehensive 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 share\u2009\u200a in\u2009\u200a the\u2009\u200a
\nresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200aoperations.\u2009\u200aAny\u2009\u200achange\u2009\u200a
\nin\u2009\u200aother\u2009\u200a comprehensive\u2009\u200aincome\u2009\u200aof\u2009\u200a those\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200a
\nas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome.\u2009\u200aUnrealised\u2009\u200a
\ngains\u2009\u200aand\u2009\u200alosses\u2009\u200aresulting\u2009\u200afrom\u2009\u200atransactions\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\u200aextent\u2009\u200aof\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200amethod\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200abegins\u2009\u200auntil\u2009\u200athe\u2009\u200adate\u2009\u200awhen\u2009\u200a
\nthis\u2009\u200ainfluence\u2009\u200a ceases.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a amount\u2009\u200aof\u2009\u200a positive\u2009\u200agoodwill\u2009\u200a
\nthat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200a
\nis\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainvestment\u2009\u200aand\u2009\u200ais\u2009\u200anot\u2009\u200a
\ntested\u2009\u200afor\u2009\u200aimpairment\u2009\u200aseparately.\u2009\u200aAn\u2009\u200aimpairment\u2009\u200atest\u2009\u200ais\u2009\u200aperformed\u2009\u200a
\nif\u2009\u200aan\u2009\u200aobjective\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200ais\u2009\u200aidentified.\u2009\u200aImpairment\u2009\u200a
\nis\u2009\u200a recognised,\u2009\u200aif\u2009\u200a necessary,\u2009\u200a in\u2009\u200athe\u2009\u200a income\u2009\u200a statement\u2009\u200aunder\u2009\u200a the\u2009\u200a
\nheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\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\n\n\n\n\n\n
\n\n
\n\n
\n\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag381": {
"value": "\na) Subsidiaries
\nIn\u2009\u200aaccordance\u2009\u200awith\u2009\u200aIFRS\u2009\u200a10,\u2009\u200aan\u2009\u200ainvestor\u2009\u200ahas\u2009\u200acontrol\u2009\u200awhen\u2009\u200ait\u2009\u200afulfills\u2009\u200a
\nthree\u2009\u200aconditions:
\n1)\u2009\u200aIt\u2009\u200aholds\u2009\u200apower\u2009\u200aover\u2009\u200athe\u2009\u200aentity;
\n2)\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 from\u2009\u200a its\u2009\u200a
\ninvolvement;
\n3)\u2009\u200aIt\u2009\u200a has\u2009\u200a the\u2009\u200a ability\u2009\u200a to\u2009\u200a use\u2009\u200a its\u2009\u200a power\u2009\u200a over\u2009\u200a the\u2009\u200a entity\u2009\u200a to\u2009\u200a affect\u2009\u200a
\nreturns.
\nCurrently,\u2009\u200a the\u2009\u200a Group\u2009\u200a holds\u2009\u200a the\u2009\u200amajority\u2009\u200a of\u2009\u200a the\u2009\u200a voting\u2009\u200a rights\u2009\u200a in\u2009\u200a
\nthe entities.
\nIncome\u2009\u200a and\u2009\u200a expenses\u2009\u200a from\u2009\u200asubsidiaries\u2009\u200a acquired\u2009\u200a or\u2009\u200a sold\u2009\u200a during\u2009\u200a
\nthe\u2009\u200a year\u2009\u200a are\u2009\u200a included\u2009\u200a in\u2009\u200a the\u2009\u200a consolidated\u2009\u200a income\u2009\u200a statement,\u2009\u200a
\nrespectively,\u2009\u200afrom\u2009\u200athe\u2009\u200adate\u2009\u200aof\u2009\u200aacquisition\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\u200aincome\u2009\u200aare\u2009\u200a
\nattributed\u2009\u200ato\u2009\u200athe\u2009\u200aequity\u2009\u200aholders\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200aand\u2009\u200a
\nto\u2009\u200athe\u2009\u200anon-controlling\u2009\u200ainterests,\u2009\u200aeven\u2009\u200aif\u2009\u200athis\u2009\u200aresults\u2009\u200ain\u2009\u200athe\u2009\u200anon-
\ncontrolling\u2009\u200ainterests\u2009\u200ahaving\u2009\u200aa\u2009\u200adeficit\u2009\u200abalance.
\nWhere\u2009\u200a appropriate,\u2009\u200a restatements\u2009\u200a are\u2009\u200a made\u2009\u200a to\u2009\u200a the\u2009\u200a financial\u2009\u200a
\nstatements\u2009\u200aof\u2009\u200athe\u2009\u200asubsidiaries\u2009\u200ato\u2009\u200aalign\u2009\u200athe\u2009\u200aaccounting\u2009\u200aprinciples\u2009\u200a
\nused\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 eliminated\u2009\u200a upon\u2009\u200a
\nconsolidation.
\nIf\u2009\u200athe\u2009\u200aGroup\u2009\u200aloses\u2009\u200acontrol\u2009\u200aover\u2009\u200aa\u2009\u200asubsidiary,\u2009\u200ait\u2009\u200aderecognises\u2009\u200athe\u2009\u200a
\nrelated\u2009\u200a assets\u2009\u200a (including\u2009\u200a goodwill),\u2009\u200a liabilities,\u2009\u200a non-controlling\u2009\u200a
\ninterest\u2009\u200aand\u2009\u200aother\u2009\u200acomponents\u2009\u200aof\u2009\u200aequity.\u2009\u200aAny\u2009\u200aresidual\u2009\u200again\u2009\u200aor\u2009\u200aloss\u2009\u200a
\nis\u2009\u200arecognised\u2009\u200ain\u2009\u200aprofit\u2009\u200aor\u2009\u200aloss,\u2009\u200a while\u2009\u200aany\u2009\u200ainvestment\u2009\u200aretained\u2009\u200ais\u2009\u200a
\nrecognised\u2009\u200aat\u2009\u200afair\u2009\u200avalue.
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag382": {
"value": "\n
\n\n
\n\nb) Investments in associates and joint ventures
\nAn\u2009\u200aassociate\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aover\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aand\u2009\u200aoperational\u2009\u200a
\ndecisions\u2009\u200a of\u2009\u200a this\u2009\u200a company,\u2009\u200a but\u2009\u200a over\u2009\u200a which\u2009\u200a it\u2009\u200a has\u2009\u200a no\u2009\u200a control.\u2009\u200a
\nSignificant\u2009\u200a influence\u2009\u200a is\u2009\u200a presumed\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a holds,\u2009\u200a directly\u2009\u200a
\nor\u2009\u200aindirectly\u2009\u200athrough\u2009\u200aits\u2009\u200asubsidiaries,\u2009\u200abetween\u2009\u200a20%\u2009\u200aand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200a
\nvoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200aarrangement\u2009\u200awhereby\u2009\u200athe\u2009\u200a
\nparties\u2009\u200athat\u2009\u200ahave\u2009\u200ajoint\u2009\u200a control\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200a rights\u2009\u200ato\u2009\u200a
\nthe\u2009\u200anet\u2009\u200aassets\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200asharing\u2009\u200aof\u2009\u200acontrol\u2009\u200aof\u2009\u200aan\u2009\u200aarrangement\u2009\u200a(i.e.\u2009\u200adecisions\u2009\u200arequire\u2009\u200a
\nunanimous\u2009\u200aconsent\u2009\u200aof\u2009\u200athe\u2009\u200aparties\u2009\u200asharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200a
\nmethod.\u2009\u200aUnder\u2009\u200athis\u2009\u200amethod,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200arecognised\u2009\u200aat\u2009\u200acost\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200a
\nof\u2009\u200a financial\u2009\u200a position\u2009\u200a and\u2009\u200a subsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a
\nthe\u2009\u200a Group\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 other\u2009\u200a
\ncomprehensive 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 share\u2009\u200a in\u2009\u200a the\u2009\u200a
\nresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200aoperations.\u2009\u200aAny\u2009\u200achange\u2009\u200a
\nin\u2009\u200aother\u2009\u200a comprehensive\u2009\u200aincome\u2009\u200aof\u2009\u200a those\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200a
\nas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome.\u2009\u200aUnrealised\u2009\u200a
\ngains\u2009\u200aand\u2009\u200alosses\u2009\u200aresulting\u2009\u200afrom\u2009\u200atransactions\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\u200aextent\u2009\u200aof\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200amethod\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200abegins\u2009\u200auntil\u2009\u200athe\u2009\u200adate\u2009\u200awhen\u2009\u200a
\nthis\u2009\u200ainfluence\u2009\u200a ceases.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a amount\u2009\u200aof\u2009\u200a positive\u2009\u200agoodwill\u2009\u200a
\nthat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200a
\nis\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainvestment\u2009\u200aand\u2009\u200ais\u2009\u200anot\u2009\u200a
\ntested\u2009\u200afor\u2009\u200aimpairment\u2009\u200aseparately.\u2009\u200aAn\u2009\u200aimpairment\u2009\u200atest\u2009\u200ais\u2009\u200aperformed\u2009\u200a
\nif\u2009\u200aan\u2009\u200aobjective\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200ais\u2009\u200aidentified.\u2009\u200aImpairment\u2009\u200a
\nis\u2009\u200a recognised,\u2009\u200aif\u2009\u200a necessary,\u2009\u200a in\u2009\u200athe\u2009\u200a income\u2009\u200a statement\u2009\u200aunder\u2009\u200a the\u2009\u200a
\nheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\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\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag383": {
"value": "\n
\n\nb) Investments in associates and joint ventures
\nAn\u2009\u200aassociate\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aover\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aand\u2009\u200aoperational\u2009\u200a
\ndecisions\u2009\u200a of\u2009\u200a this\u2009\u200a company,\u2009\u200a but\u2009\u200a over\u2009\u200a which\u2009\u200a it\u2009\u200a has\u2009\u200a no\u2009\u200a control.\u2009\u200a
\nSignificant\u2009\u200a influence\u2009\u200a is\u2009\u200a presumed\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a holds,\u2009\u200a directly\u2009\u200a
\nor\u2009\u200aindirectly\u2009\u200athrough\u2009\u200aits\u2009\u200asubsidiaries,\u2009\u200abetween\u2009\u200a20%\u2009\u200aand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200a
\nvoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200aarrangement\u2009\u200awhereby\u2009\u200athe\u2009\u200a
\nparties\u2009\u200athat\u2009\u200ahave\u2009\u200ajoint\u2009\u200a control\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200a rights\u2009\u200ato\u2009\u200a
\nthe\u2009\u200anet\u2009\u200aassets\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200asharing\u2009\u200aof\u2009\u200acontrol\u2009\u200aof\u2009\u200aan\u2009\u200aarrangement\u2009\u200a(i.e.\u2009\u200adecisions\u2009\u200arequire\u2009\u200a
\nunanimous\u2009\u200aconsent\u2009\u200aof\u2009\u200athe\u2009\u200aparties\u2009\u200asharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200a
\nmethod.\u2009\u200aUnder\u2009\u200athis\u2009\u200amethod,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200arecognised\u2009\u200aat\u2009\u200acost\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200a
\nof\u2009\u200a financial\u2009\u200a position\u2009\u200a and\u2009\u200a subsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a
\nthe\u2009\u200a Group\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 other\u2009\u200a
\ncomprehensive 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 share\u2009\u200a in\u2009\u200a the\u2009\u200a
\nresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200aoperations.\u2009\u200aAny\u2009\u200achange\u2009\u200a
\nin\u2009\u200aother\u2009\u200a comprehensive\u2009\u200aincome\u2009\u200aof\u2009\u200a those\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200a
\nas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome.\u2009\u200aUnrealised\u2009\u200a
\ngains\u2009\u200aand\u2009\u200alosses\u2009\u200aresulting\u2009\u200afrom\u2009\u200atransactions\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\u200aextent\u2009\u200aof\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200amethod\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200abegins\u2009\u200auntil\u2009\u200athe\u2009\u200adate\u2009\u200awhen\u2009\u200a
\nthis\u2009\u200ainfluence\u2009\u200a ceases.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a amount\u2009\u200aof\u2009\u200a positive\u2009\u200agoodwill\u2009\u200a
\nthat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200a
\nis\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainvestment\u2009\u200aand\u2009\u200ais\u2009\u200anot\u2009\u200a
\ntested\u2009\u200afor\u2009\u200aimpairment\u2009\u200aseparately.\u2009\u200aAn\u2009\u200aimpairment\u2009\u200atest\u2009\u200ais\u2009\u200aperformed\u2009\u200a
\nif\u2009\u200aan\u2009\u200aobjective\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200ais\u2009\u200aidentified.\u2009\u200aImpairment\u2009\u200a
\nis\u2009\u200a recognised,\u2009\u200aif\u2009\u200a necessary,\u2009\u200a in\u2009\u200athe\u2009\u200a income\u2009\u200a statement\u2009\u200aunder\u2009\u200a the\u2009\u200a
\nheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag384": {
"value": "\nb) Investments in associates and joint ventures
\nAn\u2009\u200aassociate\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aover\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aexercises\u2009\u200asignificant\u2009\u200a
\ninfluence\u2009\u200athrough\u2009\u200aits\u2009\u200aparticipation\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aand\u2009\u200aoperational\u2009\u200a
\ndecisions\u2009\u200a of\u2009\u200a this\u2009\u200a company,\u2009\u200a but\u2009\u200a over\u2009\u200a which\u2009\u200a it\u2009\u200a has\u2009\u200a no\u2009\u200a control.\u2009\u200a
\nSignificant\u2009\u200a influence\u2009\u200a is\u2009\u200a presumed\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a holds,\u2009\u200a directly\u2009\u200a
\nor\u2009\u200aindirectly\u2009\u200athrough\u2009\u200aits\u2009\u200asubsidiaries,\u2009\u200abetween\u2009\u200a20%\u2009\u200aand\u2009\u200a50%\u2009\u200aof\u2009\u200athe\u2009\u200a
\nvoting\u2009\u200arights.\u2009\u200aA\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200aa\u2009\u200ajoint\u2009\u200aarrangement\u2009\u200awhereby\u2009\u200athe\u2009\u200a
\nparties\u2009\u200athat\u2009\u200ahave\u2009\u200ajoint\u2009\u200a control\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement\u2009\u200ahave\u2009\u200a rights\u2009\u200ato\u2009\u200a
\nthe\u2009\u200anet\u2009\u200aassets\u2009\u200aof\u2009\u200athe\u2009\u200aarrangement.\u2009\u200aJoint\u2009\u200acontrol\u2009\u200ais\u2009\u200athe\u2009\u200acontractually\u2009\u200a
\nagreed\u2009\u200asharing\u2009\u200aof\u2009\u200acontrol\u2009\u200aof\u2009\u200aan\u2009\u200aarrangement\u2009\u200a(i.e.\u2009\u200adecisions\u2009\u200arequire\u2009\u200a
\nunanimous\u2009\u200aconsent\u2009\u200aof\u2009\u200athe\u2009\u200aparties\u2009\u200asharing\u2009\u200acontrol).
\nAssociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aaccounted\u2009\u200afor\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200a
\nmethod.\u2009\u200aUnder\u2009\u200athis\u2009\u200amethod,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200a
\nand\u2009\u200ajoint\u2009\u200aventure\u2009\u200ais\u2009\u200ainitially\u2009\u200arecognised\u2009\u200aat\u2009\u200acost\u2009\u200ain\u2009\u200athe\u2009\u200astatement\u2009\u200a
\nof\u2009\u200a financial\u2009\u200a position\u2009\u200a and\u2009\u200a subsequently\u2009\u200a adjusted\u2009\u200a to\u2009\u200a recognise\u2009\u200a
\nthe\u2009\u200a Group\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 other\u2009\u200a
\ncomprehensive 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 share\u2009\u200a in\u2009\u200a the\u2009\u200a
\nresults\u2009\u200aof\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure\u2019s\u2009\u200aoperations.\u2009\u200aAny\u2009\u200achange\u2009\u200a
\nin\u2009\u200aother\u2009\u200a comprehensive\u2009\u200aincome\u2009\u200aof\u2009\u200a those\u2009\u200ainvestees\u2009\u200ais\u2009\u200apresented\u2009\u200a
\nas\u2009\u200apart\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aother\u2009\u200acomprehensive\u2009\u200aincome.\u2009\u200aUnrealised\u2009\u200a
\ngains\u2009\u200aand\u2009\u200alosses\u2009\u200aresulting\u2009\u200afrom\u2009\u200atransactions\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\u200aextent\u2009\u200aof\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200ain\u2009\u200athe\u2009\u200aassociate\u2009\u200aor\u2009\u200ajoint\u2009\u200aventure.
\nInvestments\u2009\u200ain\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200aare\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200a
\nconsolidated\u2009\u200afinancial\u2009\u200astatements\u2009\u200ausing\u2009\u200athe\u2009\u200aequity\u2009\u200amethod\u2009\u200afrom\u2009\u200a
\nthe\u2009\u200adate\u2009\u200aon\u2009\u200awhich\u2009\u200asignificant\u2009\u200ainfluence\u2009\u200abegins\u2009\u200auntil\u2009\u200athe\u2009\u200adate\u2009\u200awhen\u2009\u200a
\nthis\u2009\u200ainfluence\u2009\u200a ceases.\u2009\u200aThe\u2009\u200acarrying\u2009\u200a amount\u2009\u200aof\u2009\u200a positive\u2009\u200agoodwill\u2009\u200a
\nthat\u2009\u200aresults\u2009\u200afrom\u2009\u200athe\u2009\u200aacquisition\u2009\u200aof\u2009\u200aassociates\u2009\u200aand\u2009\u200ajoint\u2009\u200aventures\u2009\u200a
\nis\u2009\u200aincluded\u2009\u200ain\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200ainvestment\u2009\u200aand\u2009\u200ais\u2009\u200anot\u2009\u200a
\ntested\u2009\u200afor\u2009\u200aimpairment\u2009\u200aseparately.\u2009\u200aAn\u2009\u200aimpairment\u2009\u200atest\u2009\u200ais\u2009\u200aperformed\u2009\u200a
\nif\u2009\u200aan\u2009\u200aobjective\u2009\u200aindication\u2009\u200aof\u2009\u200aimpairment\u2009\u200ais\u2009\u200aidentified.\u2009\u200aImpairment\u2009\u200a
\nis\u2009\u200a recognised,\u2009\u200aif\u2009\u200a necessary,\u2009\u200a in\u2009\u200athe\u2009\u200a income\u2009\u200a statement\u2009\u200aunder\u2009\u200a the\u2009\u200a
\nheading\u2009\u200a\u201cShare\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates\u201d.
\n
\n\n\n\n\n\n\n\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag390": {
"value": "\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 applicable\u2009\u200a only\u2009\u200a
\nif\u2009\u200a it\u2009\u200a meets\u2009\u200a the\u2009\u200a requirements\u2009\u200a of\u2009\u200a a\u2009\u200a standard\u2009\u200a or\u2009\u200a an\u2009\u200a
\ninterpretation\u2009\u200a or\u2009\u200a allows\u2009\u200a more\u2009\u200a reliable\u2009\u200a and\u2009\u200a relevant\u2009\u200a
\ninformation.\u2009\u200a Changes\u2009\u200a in\u2009\u200a accounting\u2009\u200a policies\u2009\u200a are\u2009\u200a
\naccounted\u2009\u200a for\u2009\u200a retrospectively,\u2009\u200a except\u2009\u200a in\u2009\u200a the\u2009\u200a case\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\u200a error,\u2009\u200awhen\u2009\u200adiscovered,\u2009\u200a is\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\u200aestimates\u2009\u200a are\u2009\u200abased\u2009\u200aon\u2009\u200a judgements\u2009\u200aintended\u2009\u200ato\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag391": {
"value": "\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\u200a in\u2009\u200aloss\u2009\u200a of\u2009\u200a control\u2009\u200aare\u2009\u200a accounted\u2009\u200a for\u2009\u200a as\u2009\u200aequity\u2009\u200a
\ntransactions.
\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\u200a the\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a identifiable\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag392": {
"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\u200a in\u2009\u200aloss\u2009\u200a of\u2009\u200a control\u2009\u200aare\u2009\u200a accounted\u2009\u200a for\u2009\u200a as\u2009\u200aequity\u2009\u200a
\ntransactions.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag393": {
"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\u200a the\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a identifiable\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag394": {
"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\u200a the\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200a identifiable\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\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200a stated\u2009\u200aat\u2009\u200a their\u2009\u200aacquisition\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\u200aof\u2009\u200a the\u2009\u200auseful\u2009\u200a life\u2009\u200a of\u2009\u200athe\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| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n
\n\n| Software | \n3 to 5 years | \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
Amortisation\u2009\u200a starts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200aasset\u2009\u200a is\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag395": {
"value": "\n1.8. Foreign currency conversion
\nIn\u2009\u200a the\u2009\u200a financial\u2009\u200a statements\u2009\u200a of\u2009\u200a Socfinasia\u2009\u200a and\u2009\u200a of\u2009\u200a
\neach\u2009\u200a subsidiary,\u2009\u200atransactions\u2009\u200a in\u2009\u200a foreign\u2009\u200acurrency\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\u200a are\u2009\u200atranslated\u2009\u200a into\u2009\u200a euros\u2009\u200a at\u2009\u200athe\u2009\u200a exchange\u2009\u200a rate\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\u200a differences\u201d.\u2009\u200a In\u2009\u200athe\u2009\u200a event\u2009\u200a
\nof\u2009\u200a a\u2009\u200adisposal,\u2009\u200a the\u2009\u200a translation\u2009\u200adifferences\u2009\u200a relating\u2009\u200a to\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\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 | \nClosing rate | \nAverage Rate | \n\n\n\n
\n\n| 1\u2009\u200aeuro\u2009\u200aequals\u2009\u200ato: | \n31/12/2024 | \n31/12/2023 | \n2024 | \n2023 | \n\n\n\n
\n\n| Euro | \n1.000 | \n1.000 | \n1.000 | \n1.000 | \n\n\n\n
\n\n| Indonesian\u2009\u200arupiah | \n16,851 | \n17,140 | \n17,162 | \n16,471 | \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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag398": {
"value": "\n
\n
\n
\n\n
\n\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200a stated\u2009\u200aat\u2009\u200a their\u2009\u200aacquisition\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\u200aof\u2009\u200a the\u2009\u200auseful\u2009\u200a life\u2009\u200a of\u2009\u200athe\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| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n
\n\n| Software | \n3 to 5 years | \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
Amortisation\u2009\u200a starts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200aasset\u2009\u200a is\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\n1.10. Property, plant and 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\u200a to\u2009\u200aan\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\u200a the\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a reflect\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| Technical\u2009\u200ainstallations | \n3 to 20 years | \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
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\n1.11. Bearer biological assets
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a South-East\u2009\u200a Asia.\u2009\u200a
\nThese\u2009\u200abiological\u2009\u200aassets,\u2009\u200amainly\u2009\u200aconsisting\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200a
\nand\u2009\u200a rubber\u2009\u200aplantations,\u2009\u200a are\u2009\u200a valued\u2009\u200aaccording\u2009\u200ato\u2009\u200a the\u2009\u200a
\nprinciples\u2009\u200adefined\u2009\u200ain\u2009\u200aIAS\u2009\u200a16\u2009\u200a\u201cTangible\u2009\u200afixed\u2009\u200aassets\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.
\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\u200a amount,\u2009\u200a the\u2009\u200acarrying\u2009\u200a amount\u2009\u200a is\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:\u2009\u200a
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 25 years | \n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 25 years | \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\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aproduction\u2009\u200a(asset\u2009\u200abeing\u2009\u200amature).\u2009\u200a
\nThis\u2009\u200atransfer\u2009\u200atakes\u2009\u200aplace\u2009\u200ain\u2009\u200athe\u2009\u200athird\u2009\u200ayear\u2009\u200aafter\u2009\u200apalm\u2009\u200a
\noil\u2009\u200atree\u2009\u200aplanting\u2009\u200aand\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200ayear\u2009\u200aafter\u2009\u200arubber\u2009\u200a
\ntree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200aoperating\u2009\u200aperiod\u2009\u200acan\u2009\u200a
\nbe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances.
\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\u200aproduced\u2009\u200a by\u2009\u200a the\u2009\u200aGroup.\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\u200a relating\u2009\u200ato\u2009\u200athe\u2009\u200a Group\u2019s\u2009\u200aagricultural\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.
\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\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag400": {
"value": "\n1.9. Intangible assets
\nIntangible\u2009\u200aassets\u2009\u200aare\u2009\u200a stated\u2009\u200aat\u2009\u200a their\u2009\u200aacquisition\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\u200aof\u2009\u200a the\u2009\u200auseful\u2009\u200a life\u2009\u200a of\u2009\u200athe\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| Other\u2009\u200aintangible\u2009\u200aassets | \n3 to 5 years | \n\n\n\n
\n\n| Software | \n3 to 5 years | \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
Amortisation\u2009\u200a starts\u2009\u200afrom\u2009\u200a the\u2009\u200a date\u2009\u200a when\u2009\u200a the\u2009\u200aasset\u2009\u200a is\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag401": {
"value": "\n1.10. Property, plant and 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\u200a to\u2009\u200aan\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\u200a the\u2009\u200alatter\u2009\u200ais\u2009\u200areduced\u2009\u200ato\u2009\u200a reflect\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| Technical\u2009\u200ainstallations | \n3 to 20 years | \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
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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag402": {
"value": "\n1.11. Bearer biological assets
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a biological\u2009\u200a assets\u2009\u200a in\u2009\u200a South-East\u2009\u200a Asia.\u2009\u200a
\nThese\u2009\u200abiological\u2009\u200aassets,\u2009\u200amainly\u2009\u200aconsisting\u2009\u200aof\u2009\u200apalm\u2009\u200aoil\u2009\u200a
\nand\u2009\u200a rubber\u2009\u200aplantations,\u2009\u200a are\u2009\u200a valued\u2009\u200aaccording\u2009\u200ato\u2009\u200a the\u2009\u200a
\nprinciples\u2009\u200adefined\u2009\u200ain\u2009\u200aIAS\u2009\u200a16\u2009\u200a\u201cTangible\u2009\u200afixed\u2009\u200aassets\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.
\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\u200a amount,\u2009\u200a the\u2009\u200acarrying\u2009\u200a amount\u2009\u200a is\u2009\u200a reduced\u2009\u200a to\u2009\u200a
\nreflect\u2009\u200athat\u2009\u200aimpairment.
\n
\n\n\n\n\n\n\n\nThe\u2009\u200aestimated\u2009\u200auseful\u2009\u200alives\u2009\u200aare\u2009\u200aas\u2009\u200afollows:\u2009\u200a
\n\n
\n\n\n| Bearer\u2009\u200aplants\u2009\u200a\u2013\u2009\u200aPalm | \n20 to 25 years | \n\n\n\n
\n\n| Bearer\u2009\u200aplants\u2009\u200a-\u2009\u200aRubber | \n20 to 25 years | \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\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aproduction\u2009\u200a(asset\u2009\u200abeing\u2009\u200amature).\u2009\u200a
\nThis\u2009\u200atransfer\u2009\u200atakes\u2009\u200aplace\u2009\u200ain\u2009\u200athe\u2009\u200athird\u2009\u200ayear\u2009\u200aafter\u2009\u200apalm\u2009\u200a
\noil\u2009\u200atree\u2009\u200aplanting\u2009\u200aand\u2009\u200ain\u2009\u200athe\u2009\u200aseventh\u2009\u200ayear\u2009\u200aafter\u2009\u200arubber\u2009\u200a
\ntree\u2009\u200aplanting.\u2009\u200aFor\u2009\u200aeach\u2009\u200aentity,\u2009\u200athe\u2009\u200aoperating\u2009\u200aperiod\u2009\u200acan\u2009\u200a
\nbe\u2009\u200aadapted\u2009\u200aaccording\u2009\u200ato\u2009\u200athe\u2009\u200aparticular\u2009\u200acircumstances.
\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\u200aproduced\u2009\u200a by\u2009\u200a the\u2009\u200aGroup.\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\u200a relating\u2009\u200ato\u2009\u200athe\u2009\u200a Group\u2019s\u2009\u200aagricultural\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.
\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag406": {
"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\u200a the\u2009\u200a use\u2009\u200a of\u2009\u200a an\u2009\u200a
\nidentified\u2009\u200aasset\u2009\u200afor\u2009\u200aa\u2009\u200aperiod\u2009\u200a of\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\u200a Group\u2009\u200arecognises\u2009\u200a lease\u2009\u200a liabilities\u2009\u200a to\u2009\u200amake\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\u200a component\u2009\u200afrom\u2009\u200athe\u2009\u200a non-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\u200a options\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\u200a purpose,\u2009\u200athe\u2009\u200amanagement\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\u200ain\u2009\u200a the\u2009\u200alease\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-\u2009\u200a 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
\n
\n
\n\n\n\n\n\n\n\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-\u2009\u200a 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-\u2009\u200a 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\u200a14.5%.
\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\u200aover\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
\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\u200a loss\u2009\u200a as\u2009\u200adescribed\u2009\u200a in\u2009\u200a Note\u2009\u200a 8:\u2009\u200a Impairment\u2009\u200a
\nof assets.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag410": {
"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\u200a asset\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
\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\u200a the\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\u200a impairment\u2009\u200aloss\u2009\u200a which\u2009\u200awas\u2009\u200arecognised\u2009\u200ain\u2009\u200aa\u2009\u200a
\nprior\u2009\u200aperiod\u2009\u200ano\u2009\u200a longer\u2009\u200aexists\u2009\u200aor\u2009\u200a needs\u2009\u200ato\u2009\u200abe\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag411": {
"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\u200a Note\u2009\u200a1.11,\u2009\u200aagricultural\u2009\u200aproduction\u2009\u200a is\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag412": {
"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\u200a bear\u2009\u200ainterest.\u2009\u200aThe\u2009\u200aGroup\u2009\u200aapplies\u2009\u200aa\u2009\u200a simplified\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\u200a34).
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag414": {
"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\u200a deposits\u2009\u200aof\u2009\u200a less\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\u200a bank\u2009\u200aoverdrafts,\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag415": {
"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\u200a a\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\n\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\u200a order\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\u200a the\u2009\u200acollection\u2009\u200aof\u2009\u200a contractual\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\u200a cash\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
\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\u200a for\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\u200anet\u2009\u200a
\nof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\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\u200ait\u2009\u200a
\nis\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200amethod.
\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\u200a available\u2009\u200a without\u2009\u200aundue\u2009\u200acost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200a making\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\u200a25).
\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\u200a25).
\n
\n
\n\n\n\n\n\n\n\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\u200a Group\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.
\n
\n
\n\n\n\n\n\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 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\u200a payables,\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\u200a Group\u2009\u200adeems\u2009\u200a it\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\u200a a\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\u200a income\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag416": {
"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\u200a a\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\n\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\u200a order\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\u200a the\u2009\u200acollection\u2009\u200aof\u2009\u200a contractual\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\u200a cash\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
\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\u200a for\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\u200anet\u2009\u200a
\nof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\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\u200ait\u2009\u200a
\nis\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200amethod.
\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\u200a available\u2009\u200a without\u2009\u200aundue\u2009\u200acost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200a making\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\u200a25).
\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\u200a25).
\n
\n
\n\n\n\n\n\n\n\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\u200a Group\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.
\n
\n
\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n
\n\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\u200a payables,\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\u200a Group\u2009\u200adeems\u2009\u200a it\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\u200a a\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\u200a income\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag417": {
"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\u200a a\u2009\u200aparty\u2009\u200ato\u2009\u200athe\u2009\u200acontractual\u2009\u200a
\nprovisions of the instrument.
\n\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\u200a order\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\u200a the\u2009\u200acollection\u2009\u200aof\u2009\u200a contractual\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\u200a cash\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
\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\u200a for\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\u200anet\u2009\u200a
\nof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\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\u200ait\u2009\u200a
\nis\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200amethod.
\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\u200a available\u2009\u200a without\u2009\u200aundue\u2009\u200acost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200a making\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\u200a25).
\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\u200a25).
\n
\n
\n\n\n\n\n\n\n\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\u200a Group\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.
\n
\n
\n\n\n\n\n\n\n\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\u200a payables,\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\u200a Group\u2009\u200adeems\u2009\u200a it\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\u200a a\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\u200a income\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag418": {
"value": "\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\u200a order\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\u200a the\u2009\u200acollection\u2009\u200aof\u2009\u200a contractual\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\u200a cash\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
\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\u200a for\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\u200anet\u2009\u200a
\nof\u2009\u200atransaction\u2009\u200acosts.\u2009\u200aFinancial\u2009\u200aincome\u2009\u200ais\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\u200ait\u2009\u200a
\nis\u2009\u200anot\u2009\u200areceived\u2009\u200ain\u2009\u200athe\u2009\u200aperiod\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoccurs.\u2009\u200aInterest\u2009\u200a
\nis\u2009\u200acalculated\u2009\u200ausing\u2009\u200athe\u2009\u200aeffective\u2009\u200ainterest\u2009\u200arate\u2009\u200amethod.
\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\u200a available\u2009\u200a without\u2009\u200aundue\u2009\u200acost\u2009\u200a or\u2009\u200a effort.\u2009\u200a In\u2009\u200a making\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\u200a25).
\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\u200a25).
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag423": {
"value": "\n1.18. Provisions
\nProvisions\u2009\u200a are\u2009\u200a recognised\u2009\u200a when\u2009\u200a the\u2009\u200a Group\u2009\u200a has\u2009\u200a a\u2009\u200a
\npresent\u2009\u200aobligation\u2009\u200a (legal\u2009\u200aor\u2009\u200aconstructive)\u2009\u200a as\u2009\u200aa\u2009\u200a result\u2009\u200a
\nof\u2009\u200aa\u2009\u200apast\u2009\u200aevent.\u2009\u200aThis\u2009\u200apresent\u2009\u200aobligation\u2009\u200awill\u2009\u200aprobably\u2009\u200a
\nlead\u2009\u200a to\u2009\u200a an\u2009\u200a outflow\u2009\u200a of\u2009\u200a economic\u2009\u200a benefits,\u2009\u200a insofar\u2009\u200a as\u2009\u200a
\nthey\u2009\u200acan\u2009\u200abe\u2009\u200areasonably\u2009\u200aestimated.
\nRestructuring\u2009\u200a provisions\u2009\u200a are\u2009\u200a recognised\u2009\u200a when\u2009\u200a the\u2009\u200a
\nGroup\u2009\u200ahas\u2009\u200a come\u2009\u200aup\u2009\u200a with\u2009\u200aa\u2009\u200a formal\u2009\u200aand\u2009\u200a detailed\u2009\u200aplan\u2009\u200a
\nfor\u2009\u200athe\u2009\u200arestructuring,\u2009\u200awhich\u2009\u200ahas\u2009\u200abeen\u2009\u200anotified\u2009\u200ato\u2009\u200athe\u2009\u200a
\naffected\u2009\u200aparties.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag424": {
"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\u200a generate\u2009\u200afuture\u2009\u200a commitments\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\u200acommitment\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\u200a decided\u2009\u200ato\u2009\u200acalculate\u2009\u200a discount\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\u200a immediately\u2009\u200ain\u2009\u200a\u201cOther\u2009\u200a comprehensive\u2009\u200a
\nincome\u201d.
\n
\n
\n\n\n\n\n\n\n\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\u200a defined\u2009\u200a
\nbenefit\u2009\u200aplans\u2019\u2009\u200apension\u2009\u200aobligations.\u2009\u200aThis\u2009\u200avalue\u2009\u200ahas\u2009\u200abeen\u2009\u200a
\nadjusted\u2009\u200a for\u2009\u200aactuarial\u2009\u200a gains\u2009\u200a and\u2009\u200alosses,\u2009\u200aless\u2009\u200a the\u2009\u200a fair\u2009\u200a
\nvalue\u2009\u200aof\u2009\u200aplan\u2009\u200aassets.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag427": {
"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\u200afor\u2009\u200a local\u2009\u200a sales,\u2009\u200a depending\u2009\u200a on\u2009\u200a the\u2009\u200a delivery\u2009\u200a
\nconditions,\u2009\u200a either\u2009\u200a when\u2009\u200a the\u2009\u200a goods\u2009\u200a leave\u2009\u200a the\u2009\u200a
\npremises or when the customer takes possession
\nof\u2009\u200athe\u2009\u200agoods.
\nThis\u2009\u200a is\u2009\u200athe\u2009\u200a moment\u2009\u200a when\u2009\u200a the\u2009\u200aGroup\u2009\u200a has\u2009\u200a fulfilled\u2009\u200aits\u2009\u200a
\nperformance\u2009\u200aobligations.
\nRevenues\u2009\u200a are\u2009\u200avalued\u2009\u200a at\u2009\u200a the\u2009\u200a transaction\u2009\u200a price\u2009\u200aof\u2009\u200athe\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\u200athe\u2009\u200a market\u2009\u200a price\u2009\u200a
\nand,\u2009\u200a in\u2009\u200a a\u2009\u200a few\u2009\u200acases,\u2009\u200ais\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\u200abe\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
\nmajor\u2009\u200a customer\u2009\u200a within\u2009\u200a the\u2009\u200a Group\u2009\u200a accounted\u2009\u200a
\nfor\u2009\u200a approximately\u2009\u200a EUR\u2009\u200a 71.4\u2009\u200a million\u2009\u200a (2023:\u2009\u200a
\nEUR\u2009\u200a83.8\u2009\u200amillion)\u2009\u200aof\u2009\u200atotal\u2009\u200aGroup\u2009\u200arevenue.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag428": {
"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\u200a liabilities\u2009\u200aon\u2009\u200a the\u2009\u200aone\u2009\u200a hand,\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200a
\nbases\u2009\u200aon\u2009\u200athe\u2009\u200aother\u2009\u200ahand,\u2009\u200alead\u2009\u200ato\u2009\u200athe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200a
\ndeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates\u2009\u200awhich\u2009\u200aare\u2009\u200aapplicable\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200atemporary\u2009\u200adifferences\u2009\u200adisappear,\u2009\u200aas\u2009\u200aadopted\u2009\u200a
\non\u2009\u200athe\u2009\u200aclosing\u2009\u200adate.
\nA\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200aunless\u2009\u200athe\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200agenerated:
\n-\u2009\u200a by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n-\u2009\u200a by\u2009\u200athe\u2009\u200ainitial\u2009\u200arecognition\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200aor\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200a
\ntransaction\u2009\u200awhich\u2009\u200ais\u2009\u200anot\u2009\u200aacquired\u2009\u200athrough\u2009\u200aa\u2009\u200abusiness\u2009\u200a
\ncombination,\u2009\u200adoes\u2009\u200anot\u2009\u200aaffect\u2009\u200aneither\u2009\u200athe\u2009\u200aaccounting\u2009\u200a
\nprofit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a loss),\u2009\u200a nor\u2009\u200a gives\u2009\u200a
\nrise\u2009\u200a to\u2009\u200a equal\u2009\u200a taxable\u2009\u200a and\u2009\u200a deductible\u2009\u200a temporary\u2009\u200a
\ndifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200atransaction.
\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\u200a it\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200a be\u2009\u200areversed\u2009\u200a in\u2009\u200a
\nthe\u2009\u200aforeseeable\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\u200a tax\u2009\u200acredits\u2009\u200acan\u2009\u200a be\u2009\u200acharged,\u2009\u200a will\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.\u2009\u200a
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement,\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag429": {
"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\u200a liabilities\u2009\u200aon\u2009\u200a the\u2009\u200aone\u2009\u200a hand,\u2009\u200aand\u2009\u200atheir\u2009\u200atax\u2009\u200a
\nbases\u2009\u200aon\u2009\u200athe\u2009\u200aother\u2009\u200ahand,\u2009\u200alead\u2009\u200ato\u2009\u200athe\u2009\u200arecognition\u2009\u200aof\u2009\u200aa\u2009\u200a
\ndeferred\u2009\u200atax\u2009\u200ausing\u2009\u200athe\u2009\u200atax\u2009\u200arates\u2009\u200awhich\u2009\u200aare\u2009\u200aapplicable\u2009\u200a
\nwhen\u2009\u200athe\u2009\u200atemporary\u2009\u200adifferences\u2009\u200adisappear,\u2009\u200aas\u2009\u200aadopted\u2009\u200a
\non\u2009\u200athe\u2009\u200aclosing\u2009\u200adate.
\nA\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200afor\u2009\u200aall\u2009\u200ataxable\u2009\u200atemporary\u2009\u200a
\ndifferences,\u2009\u200aunless\u2009\u200athe\u2009\u200adeferred\u2009\u200atax\u2009\u200ais\u2009\u200agenerated:
\n-\u2009\u200a by\u2009\u200agoodwill\u2009\u200aor;\u2009\u200a
\n-\u2009\u200a by\u2009\u200athe\u2009\u200ainitial\u2009\u200arecognition\u2009\u200aof\u2009\u200aan\u2009\u200aasset\u2009\u200aor\u2009\u200aliability\u2009\u200ain\u2009\u200aa\u2009\u200a
\ntransaction\u2009\u200awhich\u2009\u200ais\u2009\u200anot\u2009\u200aacquired\u2009\u200athrough\u2009\u200aa\u2009\u200abusiness\u2009\u200a
\ncombination,\u2009\u200adoes\u2009\u200anot\u2009\u200aaffect\u2009\u200aneither\u2009\u200athe\u2009\u200aaccounting\u2009\u200a
\nprofit\u2009\u200a nor\u2009\u200a the\u2009\u200a taxable\u2009\u200a profit\u2009\u200a (tax\u2009\u200a loss),\u2009\u200a nor\u2009\u200a gives\u2009\u200a
\nrise\u2009\u200a to\u2009\u200a equal\u2009\u200a taxable\u2009\u200a and\u2009\u200a deductible\u2009\u200a temporary\u2009\u200a
\ndifferences\u2009\u200aat\u2009\u200athe\u2009\u200atime\u2009\u200aof\u2009\u200athe\u2009\u200atransaction.
\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\u200a it\u2009\u200awill\u2009\u200amost\u2009\u200alikely\u2009\u200anot\u2009\u200a be\u2009\u200areversed\u2009\u200a in\u2009\u200a
\nthe\u2009\u200aforeseeable\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\u200a tax\u2009\u200acredits\u2009\u200acan\u2009\u200a be\u2009\u200acharged,\u2009\u200a will\u2009\u200alikely\u2009\u200abe\u2009\u200a
\navailable.\u2009\u200a
\nDeferred\u2009\u200atax\u2009\u200ais\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200aincome\u2009\u200astatement,\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag430": {
"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\u200a resource\u2009\u200adecisions\u2009\u200a for\u2009\u200a
\nthe\u2009\u200asegments.\u2009\u200a
\n
\n\n\n\n\n\n\n\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 analysed\u2009\u200a by\u2009\u200a the\u2009\u200a
\nmanagement.\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag433": {
"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\u200a assumptions\u2009\u200aor\u2009\u200a different\u2009\u200a economic\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
\n22),\u2009\u200aIAS\u2009\u200a41\u2009\u200a-\u2009\u200aAgriculture\u2009\u200aand\u2009\u200aIAS\u2009\u200a2\u2009\u200a-\u2009\u200aInventories\u2009\u200a(Note\u2009\u200a
\n16),\u2009\u200aIAS\u2009\u200a16\u2009\u200a-\u2009\u200aProperty,\u2009\u200aPlant\u2009\u200aand\u2009\u200aEquipment\u2009\u200a(Note\u2009\u200a5),\u2009\u200a
\nIAS\u2009\u200a 36\u2009\u200a -\u2009\u200a Impairment\u2009\u200a of\u2009\u200aAssets\u2009\u200a (Notes\u2009\u200a 6\u2009\u200a and\u2009\u200a 8),\u2009\u200a IFRS\u2009\u200a
\n9\u2009\u200a-\u2009\u200aFinancial\u2009\u200aInstruments\u2009\u200a(Notes\u2009\u200a25\u2009\u200aand\u2009\u200a34)\u2009\u200aand\u2009\u200aIFRS\u2009\u200a
\n16\u2009\u200a\u2013\u2009\u200aLeases\u2009\u200a(Note\u2009\u200a3).
\nIn\u2009\u200athe\u2009\u200aabsence\u2009\u200aof\u2009\u200aobservable\u2009\u200adata\u2009\u200awithin\u2009\u200athe\u2009\u200ascope\u2009\u200aof\u2009\u200a
\nIFRS\u2009\u200a13\u2009\u200a\u2013\u2009\u200a Fair\u2009\u200aValue\u2009\u200a Measurement,\u2009\u200a the\u2009\u200aGroup\u2009\u200a makes\u2009\u200a
\nuse\u2009\u200a of\u2009\u200a a\u2009\u200a model\u2009\u200a developed\u2009\u200a with\u2009\u200a the\u2009\u200a aim\u2009\u200a to\u2009\u200a assess\u2009\u200a
\nthe\u2009\u200afair\u2009\u200avalue\u2009\u200a of\u2009\u200aagricultural\u2009\u200a production,\u2009\u200a using\u2009\u200alocal\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag434": {
"value": "\n1.25. 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\u200aSocfinasia\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
\n
\n\n\n\n\n\n\n\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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag346": {
"value": "\n
\n\n
\n\nNote 2. Subsidiaries and associates
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n
\n\n| ASIA | \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| PT\u2009\u200aSOCFIN\u2009\u200aINDONESIA\u2009\u200a\u201cSOCFINDO\u201d | \n90.00 | \n90.00 | \nFI | \n90.00 | \n90.00 | \nFI | \n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SETHIKULA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| VARANASI\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| COVIPHAMA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| EUROPE | \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| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \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| INDUSERVICES\u2009\u200aS.A. | \n35.00 | \n35.00 | \nEM | \n35.00 | \n35.00 | \nEM | \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| PLANTATION\u2009\u200aNORD-SUMATRA\u2009\u200aLTD\u2009\u200a | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| \u201cPNS\u2009\u200aLtd\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SOCFINCO S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINCO FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n80.00 | \n80.00 | \nFI | \n79.92 | \n79.92 | \nFI | \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| SOGESCOL FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n47.81 | \n47.81 | \nEM | \n47.81 | \n47.81 | \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
(*)\u2009\u200aConsolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration,\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod,\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\nList of subsidiaries and associated companies
\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
\nproviding\u2009\u200a administrative\u2009\u200a and\u2009\u200a accounting\u2009\u200a services\u2009\u200a
\nand\u2009\u200a which\u2009\u200a owns\u2009\u200a three\u2009\u200a floors\u2009\u200a of\u2009\u200a office\u2009\u200a space\u2009\u200a in\u2009\u200a
\nBrussels.
\n*\u2009\u200a COVIPHAMA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200a\u201cPEPINIERE\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awhich\u2009\u200aowns\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.
\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
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\ncompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200ageneral\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a PLANTATION\u2009\u200a NORD-SUMATRA\u2009\u200a LTD\u2009\u200a \u201cPNS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a
\nholding\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a which\u2009\u200a
\nholds\u2009\u200astakes\u2009\u200ain\u2009\u200aPT\u2009\u200aSocfindo\u2009\u200aand\u2009\u200aCoviphama\u2009\u200aCo.
\n*\u2009\u200a PT\u2009\u200a SOCFIN\u2009\u200a INDONESIA\u2009\u200a \u201cSOCFINDO\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200a Indonesian\u2009\u200a law\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a production\u2009\u200a of\u2009\u200a
\npalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber.
\n*\u2009\u200a SETHIKULA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcessions
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200a
\nassistance,\u2009\u200aagronomic\u2009\u200aand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOCFINCO\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a providing\u2009\u200a
\nservices,\u2009\u200astudies\u2009\u200aand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200a
\nplantations.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nLuxembourg\u2009\u200alaw.
\n*\u2009\u200a SODIMEX\u2009\u200a FR\u2009\u200aS.A.\u2009\u200a is\u2009\u200a a\u2009\u200aSwiss\u2009\u200a company\u2009\u200aactive\u2009\u200ain\u2009\u200a the\u2009\u200a
\npurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment\u2009\u200afor\u2009\u200aplantations.
\n*\u2009\u200a SOGESCOL\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200a
\ntropical\u2009\u200aproducts\u2009\u200atrade.
\n*\u2009\u200a TERRASIA\u2009\u200aS.A\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200alaw\u2009\u200a
\nowning\u2009\u200aoffice\u2009\u200aspace.
\n*\u2009\u200a VARANASI\u2009\u200a Co\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Cambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcession
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag347": {
"value": "\n
\n\nNote 2. Subsidiaries and associates
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n
\n\n| ASIA | \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| PT\u2009\u200aSOCFIN\u2009\u200aINDONESIA\u2009\u200a\u201cSOCFINDO\u201d | \n90.00 | \n90.00 | \nFI | \n90.00 | \n90.00 | \nFI | \n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SETHIKULA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| VARANASI\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| COVIPHAMA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| EUROPE | \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| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \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| INDUSERVICES\u2009\u200aS.A. | \n35.00 | \n35.00 | \nEM | \n35.00 | \n35.00 | \nEM | \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| PLANTATION\u2009\u200aNORD-SUMATRA\u2009\u200aLTD\u2009\u200a | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| \u201cPNS\u2009\u200aLtd\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SOCFINCO S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINCO FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n80.00 | \n80.00 | \nFI | \n79.92 | \n79.92 | \nFI | \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| SOGESCOL FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n47.81 | \n47.81 | \nEM | \n47.81 | \n47.81 | \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
(*)\u2009\u200aConsolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration,\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod,\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\nList of subsidiaries and associated companies
\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
\nproviding\u2009\u200a administrative\u2009\u200a and\u2009\u200a accounting\u2009\u200a services\u2009\u200a
\nand\u2009\u200a which\u2009\u200a owns\u2009\u200a three\u2009\u200a floors\u2009\u200a of\u2009\u200a office\u2009\u200a space\u2009\u200a in\u2009\u200a
\nBrussels.
\n*\u2009\u200a COVIPHAMA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200a\u201cPEPINIERE\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awhich\u2009\u200aowns\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.
\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
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\ncompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200ageneral\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a PLANTATION\u2009\u200a NORD-SUMATRA\u2009\u200a LTD\u2009\u200a \u201cPNS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a
\nholding\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a which\u2009\u200a
\nholds\u2009\u200astakes\u2009\u200ain\u2009\u200aPT\u2009\u200aSocfindo\u2009\u200aand\u2009\u200aCoviphama\u2009\u200aCo.
\n*\u2009\u200a PT\u2009\u200a SOCFIN\u2009\u200a INDONESIA\u2009\u200a \u201cSOCFINDO\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200a Indonesian\u2009\u200a law\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a production\u2009\u200a of\u2009\u200a
\npalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber.
\n*\u2009\u200a SETHIKULA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcessions
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200a
\nassistance,\u2009\u200aagronomic\u2009\u200aand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOCFINCO\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a providing\u2009\u200a
\nservices,\u2009\u200astudies\u2009\u200aand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200a
\nplantations.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nLuxembourg\u2009\u200alaw.
\n*\u2009\u200a SODIMEX\u2009\u200a FR\u2009\u200aS.A.\u2009\u200a is\u2009\u200a a\u2009\u200aSwiss\u2009\u200a company\u2009\u200aactive\u2009\u200ain\u2009\u200a the\u2009\u200a
\npurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment\u2009\u200afor\u2009\u200aplantations.
\n*\u2009\u200a SOGESCOL\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200a
\ntropical\u2009\u200aproducts\u2009\u200atrade.
\n*\u2009\u200a TERRASIA\u2009\u200aS.A\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200alaw\u2009\u200a
\nowning\u2009\u200aoffice\u2009\u200aspace.
\n*\u2009\u200a VARANASI\u2009\u200a Co\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Cambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcession
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag348": {
"value": "\nNote 2. Subsidiaries and associates
\n\n
\n\n\n | \n% Group | \n% Group | \nConsolidation | \n% Group | \n% Group | \nConsolidation | \n\n\n\n\n\n
\n\n | \nInterest | \nControl | \nMethod (*) | \nInterest | \nControl | \nMethod (*) | \n\n\n\n\n\n
\n\n | \n2024 | \n2024 | \n2024 | \n2023 | \n2023 | \n2023 | \n\n\n\n\n\n
\n\n| ASIA | \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| PT\u2009\u200aSOCFIN\u2009\u200aINDONESIA\u2009\u200a\u201cSOCFINDO\u201d | \n90.00 | \n90.00 | \nFI | \n90.00 | \n90.00 | \nFI | \n\n\n\n\n\n
\n\n| Rubber | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SETHIKULA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| VARANASI\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| COVIPHAMA\u2009\u200aCO\u2009\u200aLTD | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| EUROPE | \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| CENTRAGES S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \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| INDUSERVICES\u2009\u200aS.A. | \n35.00 | \n35.00 | \nEM | \n35.00 | \n35.00 | \nEM | \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| PLANTATION\u2009\u200aNORD-SUMATRA\u2009\u200aLTD\u2009\u200a | \n100.00 | \n100.00 | \nFI | \n100.00 | \n100.00 | \nFI | \n\n\n\n\n\n
\n\n| \u201cPNS\u2009\u200aLtd\u201d\u2009\u200aS.A. | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| SOCFINCO S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINCO FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| SOCFINDE\u2009\u200aS.A. | \n80.00 | \n80.00 | \nFI | \n79.92 | \n79.92 | \nFI | \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| SOGESCOL FR S.A. | \n50.00 | \n50.00 | \nEM | \n50.00 | \n50.00 | \nEM | \n\n\n\n\n\n
\n\n| TERRASIA S.A. | \n47.81 | \n47.81 | \nEM | \n47.81 | \n47.81 | \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
(*)\u2009\u200aConsolidation\u2009\u200amethod:\u2009\u200aFI:\u2009\u200aFull\u2009\u200aIntegration,\u2009\u200aEM:\u2009\u200aEquity\u2009\u200aMethod,\u2009\u200aNC:\u2009\u200aNot\u2009\u200aConsolidated
\n
\n\n\n\n\n\n\n\n\nList of subsidiaries and associated companies
\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
\nproviding\u2009\u200a administrative\u2009\u200a and\u2009\u200a accounting\u2009\u200a services\u2009\u200a
\nand\u2009\u200a which\u2009\u200a owns\u2009\u200a three\u2009\u200a floors\u2009\u200a of\u2009\u200a office\u2009\u200a space\u2009\u200a in\u2009\u200a
\nBrussels.
\n*\u2009\u200a COVIPHAMA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber.
\n*\u2009\u200a IMMOBILIERE\u2009\u200aDE\u2009\u200aLA\u2009\u200aPEPINIERE\u2009\u200a\u201cPEPINIERE\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aunder\u2009\u200aBelgian\u2009\u200alaw\u2009\u200awhich\u2009\u200aowns\u2009\u200athree\u2009\u200afloors\u2009\u200a
\nof\u2009\u200aoffice\u2009\u200aspace\u2009\u200ain\u2009\u200aBrussels.
\n*\u2009\u200a INDUSERVICES\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200a
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.
\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
\nlaw\u2009\u200awhose\u2009\u200apurpose\u2009\u200ais\u2009\u200ato\u2009\u200aprovide\u2009\u200aall\u2009\u200aadministrative\u2009\u200a
\nservices\u2009\u200a to\u2009\u200a all\u2009\u200a companies\u2009\u200a and\u2009\u200a organisations,\u2009\u200a
\nincluding\u2009\u200a all\u2009\u200a services\u2009\u200a relating\u2009\u200a to\u2009\u200a documentation,\u2009\u200a
\nbookkeeping\u2009\u200a and\u2009\u200a register\u2009\u200a services,\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a all\u2009\u200a
\nrepresentation,\u2009\u200a study,\u2009\u200a consultation\u2009\u200a activities\u2009\u200a and\u2009\u200a
\nassistance.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200ait\u2009\u200aprovides\u2009\u200aall\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\ncompanies\u2009\u200awith\u2009\u200aaccess\u2009\u200ato\u2009\u200athe\u2009\u200ageneral\u2009\u200aIT\u2009\u200aplatform.
\n*\u2009\u200a PLANTATION\u2009\u200a NORD-SUMATRA\u2009\u200a LTD\u2009\u200a \u201cPNS\u201d\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a
\nholding\u2009\u200a company\u2009\u200a under\u2009\u200a Luxembourg\u2009\u200a law\u2009\u200a which\u2009\u200a
\nholds\u2009\u200astakes\u2009\u200ain\u2009\u200aPT\u2009\u200aSocfindo\u2009\u200aand\u2009\u200aCoviphama\u2009\u200aCo.
\n*\u2009\u200a PT\u2009\u200a SOCFIN\u2009\u200a INDONESIA\u2009\u200a \u201cSOCFINDO\u201d\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a
\nunder\u2009\u200a Indonesian\u2009\u200a law\u2009\u200a active\u2009\u200a in\u2009\u200a the\u2009\u200a production\u2009\u200a of\u2009\u200a
\npalm\u2009\u200aoil\u2009\u200aand\u2009\u200arubber.
\n*\u2009\u200a SETHIKULA\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcessions
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\n*\u2009\u200a SOCFIN\u2009\u200aCONSULTANT\u2009\u200aSERVICES\u2009\u200a\u201cSOCFINCO\u201d\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200a
\ncompany\u2009\u200aestablished\u2009\u200ain\u2009\u200aBelgium\u2009\u200aproviding\u2009\u200atechnical\u2009\u200a
\nassistance,\u2009\u200aagronomic\u2009\u200aand\u2009\u200afinancial\u2009\u200aservices.
\n*\u2009\u200a SOCFIN-KCD\u2009\u200aCO\u2009\u200aLTD\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aCambodian\u2009\u200a
\nlaw\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200aproduction\u2009\u200aof\u2009\u200arubber\u2009\u200aproducts.
\n*\u2009\u200a SOCFINCO\u2009\u200a FR\u2009\u200a S.A.\u2009\u200a is\u2009\u200a a\u2009\u200a Swiss\u2009\u200a company\u2009\u200a providing\u2009\u200a
\nservices,\u2009\u200astudies\u2009\u200aand\u2009\u200amanagement\u2009\u200aof\u2009\u200aagro-industrial\u2009\u200a
\nplantations.
\n*\u2009\u200a SOCFINDE\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200afinance\u2009\u200aholding\u2009\u200acompany\u2009\u200aunder\u2009\u200a
\nLuxembourg\u2009\u200alaw.
\n*\u2009\u200a SODIMEX\u2009\u200a FR\u2009\u200aS.A.\u2009\u200a is\u2009\u200a a\u2009\u200aSwiss\u2009\u200a company\u2009\u200aactive\u2009\u200ain\u2009\u200a the\u2009\u200a
\npurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment\u2009\u200afor\u2009\u200aplantations.
\n*\u2009\u200a SOGESCOL\u2009\u200aFR\u2009\u200aS.A.\u2009\u200ais\u2009\u200aa\u2009\u200aSwiss\u2009\u200acompany\u2009\u200aactive\u2009\u200ain\u2009\u200athe\u2009\u200a
\ntropical\u2009\u200aproducts\u2009\u200atrade.
\n*\u2009\u200a TERRASIA\u2009\u200aS.A\u2009\u200ais\u2009\u200aa\u2009\u200acompany\u2009\u200aunder\u2009\u200aLuxembourg\u2009\u200alaw\u2009\u200a
\nowning\u2009\u200aoffice\u2009\u200aspace.
\n*\u2009\u200a VARANASI\u2009\u200a Co\u2009\u200a LTD\u2009\u200a is\u2009\u200a a\u2009\u200a company\u2009\u200a under\u2009\u200a Cambodian\u2009\u200a
\nlaw\u2009\u200aholding\u2009\u200aconcession
\nG
\n\u2009\u200aof\u2009\u200aagricultural\u2009\u200aland.
\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| EUR | \n | \n | \n\n\n\n
\n\n| Value as at 1 January | \n22,687,671 | \n25,588,658 | \n\n\n\n
\n\n| Income from associates | \n4,596,877 | \n5,890,456 | \n\n\n\n
\n\n| Dividends | \n-3,494,328 | \n-8,292,174 | \n\n\n\n
\n\n| Share in other comprehensive income from associates | \n0 | \n-337,884 | \n\n\n\n
\n\n| Increase\u2009\u200ain\u2009\u200aassociate\u2019s\u2009\u200aEquity\u2009\u200a(*) | \n2,936,903 | \n0 | \n\n\n\n
\n\n| Other movements | \n504,302 | \n-161,385 | \n\n\n\n
\n\n| Value as at 31 December | \n27,231,425 | \n22,687,671 | \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 | \nValue of investment | \nIncome from | \nValue of investment | \nIncome from | \n\n\n\n
\n\n | \nin associates | \nassociates | \nin associates | \nassociates | \n\n\n\n
\n\n| EUR | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n
\n\n| Centrages | \n3,246,705 | \n1,883 | \n3,344,822 | \n79,639 | \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| Induservices | \n209,158 | \n39,014 | \n170,144 | \n55,471 | \n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n556,217 | \n-2,380,685 | \n0 | \n125,258 | \n\n\n\n
\n\n| Socfinco | \n330,643 | \n16,790 | \n313,853 | \n-4,683 | \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| Sodimex\u2009\u200aFR | \n1,980,344 | \n163,514 | \n2,116,830 | \n342,281 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n9,434,276 | \n4,490,177 | \n7,533,893 | \n2,791,818 | \n\n\n\n
\n\n| Terrasia | \n321,843 | \n13,877 | \n307,966 | \n13,933 | \n\n\n\n
\n\n| TOTAL | \n27,231,426 | \n4,596,876 | \n22,687,672 | \n5,890,457 | \n\n\n\n
\n\n\n\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| EUR | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \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| 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| Induservices | \n825,299 | \n2,000,440 | \n1,080,076 | \n2,240,040 | \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| Socfinco | \n1,561,286 | \n0 | \n1,581,948 | \n0 | \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| Sodimex\u2009\u200aFR | \n10,696,365 | \n19,727,530 | \n8,126,993 | \n21,344,372 | \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| Terrasia | \n684,141 | \n75,367 | \n655,210 | \n0 | \n\n\n\n
\n\n| TOTAL | \n130,584,178 | \n482,176,098 | \n100,118,608 | \n385,020,304 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
Main data of significant associates accounted for using the equity method
\n\n
\n\n\n| Associate company | \nMain location | \nMain location | \nDividend | \nDividend | \n\n\n\n
\n\n | \n | \n | \nreceived | \nreceived | \n\n\n\n
\n\n| EUR | \n | \n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| Socfinco | \nBelgium | \nRendering\u2009\u200aof\u2009\u200aservices | \n0 | \n0 | \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| Sodimex\u2009\u200aFR | \nSwitzerland | \nPurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment | \n300,000 | \n375,000 | \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| TOTAL | \n | \n | \n3,386,989 | \n8,119,267 | \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 liabilities | \nNon-current | \n\n\n\n
\n\n | \n | \nassets | \n | \nliabilities | \n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n2,473,196 | \n1,499,994 | \n677,627 | \n0 | \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| Sodimex\u2009\u200aFR | \n8,104,378 | \n22,616 | \n3,492,398 | \n301,364 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n44,344,968 | \n3,648,084 | \n32,518,033 | \n0 | \n\n\n\n
\n\n| TOTAL | \n74,625,109 | \n10,614,379 | \n45,379,756 | \n1,834,841 | \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 liabilities | \nNon-current | \n\n\n\n
\n\n | \n | \nassets | \n | \nliabilities | \n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n2,395,093 | \n1,118,497 | \n456,017 | \n0 | \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| Sodimex\u2009\u200aFR | \n10,685,793 | \n10,572 | \n6,595,552 | \n0 | \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| TOTAL | \n106,398,733 | \n9,508,213 | \n69,675,167 | \n0 | \n\n\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 of interests held in associates - Income statement
\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n
\n\n | \noperations | \nthe period | \nincome | \nincome for the | \n\n\n\n
\n\n | \n | \n | \n | \nperiod | \n\n\n\n
\n\n| 2023 | \nEUR | \nEUR | \n | \nEUR | \n\n\n\n
\n\n| Centrages | \n217,890 | \n117,522 | \n | \n117,522 | \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| Sodimex\u2009\u200aFR | \n712,284 | \n609,180 | \n-33,645 | \n575,535 | \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| TOTAL | \n16,676,059 | \n13,409,374 | \n-212,563 | \n13,196,811 | \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| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n
\n\n | \noperations | \nthe period | \nincome | \nincome for the | \n\n\n\n
\n\n | \n | \n | \n | \nperiod | \n\n\n\n
\n\n| 2024 | \nEUR | \nEUR | \n | \nEUR | \n\n\n\n
\n\n| Centrages | \n-33,077 | \n-37,989 | \n | \n-37,989 | \n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n5,136,985 | \n4,465,222 | \n | \n4,465,222 | \n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n442,336 | \n369,626 | \n | \n369,626 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n13,841,623 | \n9,691,670 | \n | \n9,691,670 | \n\n\n\n
\n\n| TOTAL | \n19,387,867 | \n14,488,529 | \n0 | \n14,488,529 | \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| Associate company | \nNet assets of the | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n
\n\n | \nassociate | \nthe Group | \nadjustments | \nheld by the Group | \n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n3,295,563 | \n50% | \n1,697,041 | \n3,344,822 | \n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n14,921,076 | \n50% | \n-354,412 | \n7,106,126 | \n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,333,232 | \n50% | \n-49,786 | \n2,116,830 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n15,475,019 | \n50% | \n-203,617 | \n7,533,893 | \n\n\n\n
\n\n| TOTAL | \n38,024,891 | \n | \n1,089,226 | \n20,101,671 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| Associate company | \nNet assets of the | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n
\n\n | \nassociate | \nthe Group | \nadjustments | \nheld by the Group | \n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n3,057,573 | \n50% | \n1,717,919 | \n3,246,705 | \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| Sodimex\u2009\u200aFR | \n4,100,813 | \n50% | \n-70,063 | \n1,980,344 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n19,687,095 | \n50% | \n-409,272 | \n9,434,276 | \n\n\n\n
\n\n| TOTAL | \n46,231,779 | \n | \n964,050 | \n24,079,939 | \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.
\n\n\n
\n\n\n\n\n\n\n\nAggregated information relating to associates that are not significant individually
\n\n
\n\n\n| EUR | \n2024 | \n2023 | \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-2,371,185 | \n118,118 | \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| Share\u2009\u200aof\u2009\u200atotal\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,371,185 | \n-7,141 | \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 | \n3,151,487 | \n2,586,000 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The\u2009\u200anature,\u2009\u200aextent\u2009\u200aand\u2009\u200afinancial\u2009\u200aimpact\u2009\u200aof\u2009\u200athe\u2009\u200ainterests\u2009\u200aheld\u2009\u200ain\u2009\u200aassociates\u2009\u200aby\u2009\u200athe\u2009\u200aGroup,\u2009\u200aincluding\u2009\u200athe\u2009\u200anature\u2009\u200a
\nof\u2009\u200arelationships\u2009\u200awith\u2009\u200aother\u2009\u200ainvestors,\u2009\u200aremained\u2009\u200astable\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag349": {
"value": "\nNote 3. Leases
\nThe\u2009\u200aamounts\u2009\u200arecognised\u2009\u200ain\u2009\u200athe\u2009\u200abalance\u2009\u200asheet,\u2009\u200arelated\u2009\u200ato\u2009\u200aleases\u2009\u200aunder\u2009\u200aIFRS\u2009\u200a16\u2009\u200aare\u2009\u200aas\u2009\u200afollows:
\nRight-of-use assets
\n\n
\n\n\n | \n | \nLand and | \n | \n\n\n\n\n\n
\n\n| EUR | \nBuildings | \nconcessionG of | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \nagricultural area | \n | \n\n\n\n\n\n
\n\n| Gross value as at 1 January 2023 | \n318,864 | \n2,341,779 | \n2,660,643 | \n\n\n\n\n\n
\n\n| Additions | \n0 | \n1,047,577 | \n1,047,577 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-11,081 | \n-101,983 | \n-113,064 | \n\n\n\n\n\n
\n\n| Gross value as at 31 December 2023 | \n307,783 | \n3,287,373 | \n3,595,156 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-166,619 | \n-627,881 | \n-794,500 | \n\n\n\n\n\n
\n\n| Depreciation | \n-27,513 | \n-105,996 | \n-133,509 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n6,347 | \n20,356 | \n26,703 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-187,785 | \n-713,521 | \n-901,306 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n119,998 | \n2,573,852 | \n2,693,850 | \n\n\n\n\n\n
\n\n| Gross value as at 1 January 2024 | \n307,783 | \n3,287,373 | \n3,595,156 | \n\n\n\n\n\n
\n\n| Additions | \n0 | \n962,634 | \n962,634 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n-437,124 | \n-437,124 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n19,583 | \n78,730 | \n98,313 | \n\n\n\n\n\n
\n\n| Gross value as at 31 December 2024 | \n327,366 | \n3,891,613 | \n4,218,979 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-187,785 | \n-713,521 | \n-901,306 | \n\n\n\n\n\n
\n\n| Depreciation | \n-27,570 | \n-114,253 | \n-141,823 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n437,124 | \n437,124 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-13,049 | \n-9,475 | \n-22,524 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-228,404 | \n-400,125 | \n-628,529 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n98,962 | \n3,491,488 | \n3,590,450 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n
\n
\n
\nLease liabilities
\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| Long-term\u2009\u200alease\u2009\u200aliabilities | \n350,199 | \n356,638 | \n\n\n\n\n\n
\n\n| Short-term\u2009\u200alease\u2009\u200aliabilities | \n29,130 | \n27,258 | \n\n\n\n\n\n
\n\n| TOTAL | \n379,329 | \n383,896 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\nLong-term lease liabilities are payable as follows
\n\n
\n\n\n| 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| Lease\u2009\u200aliabilities | \n27,388 | \n27,520 | \n27,653 | \n34 | \n274,042 | \n356,637 | \n\n\n\n\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
\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| Lease\u2009\u200aliabilities | \n29,272 | \n29,413 | \n37 | \n40 | \n291,437 | \n350,199 | \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| EUR | \n | \n | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200aof\u2009\u200aright-of-use\u2009\u200aassets | \n141,823 | \n133,509 | \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 | \n61,565 | \n8,318 | \n\n\n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200a(included\u2009\u200ain\u2009\u200athe\u2009\u200afinancial\u2009\u200aexpenses) | \n40,929 | \n40,977 | \n\n\n\n\n\n
\n\n| TOTAL | \n244,317 | \n182,804 | \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\u200abio-based\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 | \nDuration of the initial | \nArea conceded | \n\n\n\n\n\n
\n\n | \nor renewal extension | \nlease | \n | \n\n\n\n\n\n
\n\n| SETHIKULA | \n2010 | \n99 years | \n4,273 ha | \n\n\n\n\n\n
\n\n| VARANASI | \n2009 | \n70 years | \n2,386\u2009\u200aha | \n\n\n\n\n\n
\n\n| COVIPHAMA | \n2008 | \n70 years | \n5,345 ha | \n\n\n\n\n\n
\n\n| SOCFINDO | \n1990 to 2024 | \n25 to 35 years | \n47,417 ha | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\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:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag354": {
"value": "\nAgricultural 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\u200abio-based\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 | \nDuration of the initial | \nArea conceded | \n\n\n\n\n\n
\n\n | \nor renewal extension | \nlease | \n | \n\n\n\n\n\n
\n\n| SETHIKULA | \n2010 | \n99 years | \n4,273 ha | \n\n\n\n\n\n
\n\n| VARANASI | \n2009 | \n70 years | \n2,386\u2009\u200aha | \n\n\n\n\n\n
\n\n| COVIPHAMA | \n2008 | \n70 years | \n5,345 ha | \n\n\n\n\n\n
\n\n| SOCFINDO | \n1990 to 2024 | \n25 to 35 years | \n47,417 ha | \n\n\n\n\n\n
\n\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 6. Biological assets
\n\n
\n\n\n| EUR | \nPalm | \nRubber | \nNurseries | \n | \n\n\n\n\n
\n\n | \n | \n | \n | \n | \nand Others | \nTOTAL | \n\n\n\n\n
\n\n | \nMature | \nImmature | \nMature | \nImmature | \n(***) | \n | \n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n70,087,778 | \n12,224,624 | \n62,438,550 | \n20,049,904 | \n0 | \n164,800,856 | \n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n7,415,390 | \n0 | \n1,310,752 | \n1,262,177 | \n9,988,319 | \n\n\n\n\n
\n\n| Disposals | \n-1,908,203 | \n0 | \n-1,391,273 | \n0 | \n-444,953 | \n-3,744,429 | \n\n\n\n\n
\n\n| Transfer | \n4,755,361 | \n-4,122,492 | \n11,221,078 | \n-11,103,067 | \n93,040 | \n843,920 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-1,856,675 | \n-432,871 | \n-2,161,294 | \n-475,634 | \n-23,572 | \n-4,950,046 | \n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n71,078,261 | \n15,084,651 | \n70,107,061 | \n9,781,955 | \n886,692 | \n166,938,620 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-30,752,105 | \n0 | \n-16,831,216 | \n0 | \n0 | \n-47,583,321 | \n\n\n\n\n
\n\n| Depreciation | \n-3,406,818 | \n0 | \n-1,714,560 | \n0 | \n0 | \n-5,121,378 | \n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n1,487,661 | \n0 | \n682,359 | \n0 | \n0 | \n2,170,020 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n840,766 | \n0 | \n526,929 | \n0 | \n0 | \n1,367,695 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-31,830,496 | \n0 | \n-17,336,488 | \n0 | \n0 | \n-49,166,984 | \n\n\n\n\n
\n\n| Accumulated impairment as at 1 January 2023 | \n0 | \n0 | \n-26,862,482 | \n1 | \n0 | \n-26,862,481 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n0 | \n933,502 | \n-1 | \n0 | \n933,501 | \n\n\n\n\n
\n\n| Accumulated impairment as at 31 December 2023 | \n0 | \n0 | \n-25,928,980 | \n0 | \n0 | \n-25,928,980 | \n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n39,247,765 | \n15,084,651 | \n26,841,593 | \n9,781,955 | \n886,692 | \n91,842,656 | \n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n71,078,261 | \n15,084,651 | \n70,107,061 | \n9,781,955 | \n886,692 | \n166,938,620 | \n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n5,473,085 | \n0 | \n947,211 | \n1,834,949 | \n8,255,245 | \n\n\n\n\n
\n\n| Disposals | \n-1,052,352 | \n0 | \n-356,449 | \n0 | \n-624,056 | \n-2,032,857 | \n\n\n\n\n
\n\n| Transfer | \n5,060,998 | \n-3,907,072 | \n6,460,818 | \n-6,391,906 | \n-1,222,838 | \n0 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n1,289,529 | \n286,856 | \n3,876,146 | \n210,851 | \n15,158 | \n5,678,540 | \n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n76,376,436 | \n16,937,520 | \n80,087,576 | \n4,548,111 | \n889,905 | \n178,839,548 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-31,830,496 | \n0 | \n-17,336,488 | \n0 | \n0 | \n-49,166,984 | \n\n\n\n\n
\n\n| Depreciation | \n-3,400,995 | \n0 | \n-2,298,741 | \n0 | \n0 | \n-5,699,736 | \n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n935,475 | \n0 | \n284,986 | \n0 | \n0 | \n1,220,461 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-589,837 | \n0 | \n-775,036 | \n0 | \n0 | \n-1,364,873 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-34,885,853 | \n0 | \n-20,125,279 | \n0 | \n0 | \n-55,011,132 | \n\n\n\n\n
\n\n| Accumulated impairment as at 1 January 2024 | \n0 | \n0 | \n-25,928,980 | \n0 | \n0 | \n-25,928,980 | \n\n\n\n\n
\n\n| Impairment\u2009\u200areversal\u2009\u200a(**) | \n0 | \n0 | \n3,898,786 | \n0 | \n0 | \n3,898,786 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n0 | \n-1,494,010 | \n0 | \n0 | \n-1,494,010 | \n\n\n\n\n
\n\n| Accumulated impairment as at 31 December 2024 | \n0 | \n0 | \n-23,524,204 | \n0 | \n0 | \n-23,524,204 | \n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n41,490,583 | \n16,937,520 | \n36,438,093 | \n4,548,111 | \n889,905 | \n100,304,212 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(*)\u2009\u200aAdditions\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200ainclude\u2009\u200acapitalised\u2009\u200acosts.
\n(**)\u2009\u200aImpairment\u2009\u200atest\u2009\u200aon\u2009\u200abiological\u2009\u200aassets\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a8.
\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag355": {
"value": "\n
\n\nNote 4. Intangible assets
\n\n
\n\n\n | \nConcessionsG | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nand patents | \nSoftwares | \nTOTAL | \n\n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n47,015 | \n1,682,747 | \n1,729,762 | \n\n\n\n\n\n
\n\n| Additions | \n409 | \n124,071 | \n124,480 | \n\n\n\n\n\n
\n\n| Disposals | \n-122 | \n0 | \n-122 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,038 | \n-46,353 | \n-48,391 | \n\n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n45,264 | \n1,760,465 | \n1,805,729 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-47,015 | \n-1,444,969 | \n-1,491,984 | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-51,568 | \n-51,568 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n122 | \n0 | \n122 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n1,629 | \n37,995 | \n39,624 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-45,264 | \n-1,458,542 | \n-1,503,806 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n0 | \n301,923 | \n301,923 | \n\n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n45,264 | \n1,760,465 | \n1,805,729 | \n\n\n\n\n\n
\n\n| Additions | \n0 | \n103,255 | \n103,255 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n-13 | \n-13 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n2,885 | \n32,012 | \n34,897 | \n\n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n48,149 | \n1,895,719 | \n1,943,868 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-45,264 | \n-1,458,542 | \n-1,503,806 | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-80,040 | \n-80,040 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n13 | \n13 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,885 | \n-26,420 | \n-29,305 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-48,149 | \n-1,564,989 | \n-1,613,138 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n0 | \n330,730 | \n330,730 | \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\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag356": {
"value": "\nNote 4. Intangible assets
\n\n
\n\n\n | \nConcessionsG | \n | \n | \n\n\n\n\n\n
\n\n| EUR | \nand patents | \nSoftwares | \nTOTAL | \n\n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n47,015 | \n1,682,747 | \n1,729,762 | \n\n\n\n\n\n
\n\n| Additions | \n409 | \n124,071 | \n124,480 | \n\n\n\n\n\n
\n\n| Disposals | \n-122 | \n0 | \n-122 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,038 | \n-46,353 | \n-48,391 | \n\n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n45,264 | \n1,760,465 | \n1,805,729 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-47,015 | \n-1,444,969 | \n-1,491,984 | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-51,568 | \n-51,568 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n122 | \n0 | \n122 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n1,629 | \n37,995 | \n39,624 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-45,264 | \n-1,458,542 | \n-1,503,806 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n0 | \n301,923 | \n301,923 | \n\n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n45,264 | \n1,760,465 | \n1,805,729 | \n\n\n\n\n\n
\n\n| Additions | \n0 | \n103,255 | \n103,255 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n-13 | \n-13 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n2,885 | \n32,012 | \n34,897 | \n\n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n48,149 | \n1,895,719 | \n1,943,868 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-45,264 | \n-1,458,542 | \n-1,503,806 | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-80,040 | \n-80,040 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n13 | \n13 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-2,885 | \n-26,420 | \n-29,305 | \n\n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-48,149 | \n-1,564,989 | \n-1,613,138 | \n\n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n0 | \n330,730 | \n330,730 | \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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag357": {
"value": "\nNote 5. Property, plant and equipment
\n\n
\n\n\n | \n | \n | \nTechnical | \nFurniture, | \nWork in | \nAdvances | \n | \n\n\n\n\n\n
\n\n| EUR | \nLand (**) | \nBuildings | \ninstallations | \nvehicles and | \nprogress | \nand pre- | \nTOTAL | \n\n\n\n\n\n
\n\n | \n | \n | \n | \nothers | \n | \npayments | \n | \n\n\n\n\n\n
\n\n| Cost as at | \n4,447,788 | \n71,093,723 | \n54,243,969 | \n15,294,925 | \n110,559 | \n74,386 | \n145,265,350 | \n\n\n\n\n\n
\n\n| 1 January 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n1,588,418 | \n1,944,221 | \n2,007,240 | \n221,573 | \n87,571 | \n5,849,023 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n-184,117 | \n-687,127 | \n-49,723 | \n0 | \n0 | \n-920,967 | \n\n\n\n\n\n
\n\n| Transfer | \n-843,920 | \n201,459 | \n94,867 | \n0 | \n-209,181 | \n-87,145 | \n-843,920 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200a | \n-124,922 | \n-1,984,690 | \n-1,451,509 | \n-467,490 | \n-4,093 | \n-2,594 | \n-4,035,298 | \n\n\n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cost as at | \n3,478,946 | \n70,714,793 | \n54,144,421 | \n16,784,952 | \n118,858 | \n72,218 | \n145,314,188 | \n\n\n\n\n\n
\n\n| 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Accumulated | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| depreciation as at | \n0 | \n-49,694,730 | \n-43,094,687 | \n-11,483,089 | \n0 | \n0 | \n-104,272,506 | \n\n\n\n\n\n
\n\n| 1 January 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-1,789,250 | \n-2,273,315 | \n-1,430,713 | \n0 | \n0 | \n-5,493,278 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n158,912 | \n601,609 | \n49,623 | \n0 | \n0 | \n810,144 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200a | \n0 | \n1,343,932 | \n1,159,710 | \n347,697 | \n0 | \n0 | \n2,851,339 | \n\n\n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Accumulated | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| depreciation as at | \n0 | \n-49,981,136 | \n-43,606,683 | \n-12,516,482 | \n0 | \n0 | \n-106,104,301 | \n\n\n\n\n\n
\n\n| 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Net book value as at | \n3,478,946 | \n20,733,657 | \n10,537,738 | \n4,268,470 | \n118,858 | \n72,218 | \n39,209,887 | \n\n\n\n\n\n
\n\n| 31 December 2023 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cost as at | \n3,478,946 | \n70,714,793 | \n54,144,421 | \n16,784,952 | \n118,858 | \n72,218 | \n145,314,188 | \n\n\n\n\n\n
\n\n| 1 January 2024 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n1,409,963 | \n2,695,217 | \n2,279,549 | \n440,725 | \n165,175 | \n6,990,629 | \n\n\n\n\n\n
\n\n| Disposals | \n0 | \n-441,704 | \n-4,242,816 | \n-1,562,994 | \n0 | \n0 | \n-6,247,514 | \n\n\n\n\n\n
\n\n| Transfer | \n0 | \n559,255 | \n168,397 | \n0 | \n-559,255 | \n-168,397 | \n0 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200a | \n219,888 | \n1,968,697 | \n1,159,986 | \n346,937 | \n2,828 | \n4,466 | \n3,702,802 | \n\n\n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Cost as at | \n3,698,834 | \n74,211,004 | \n53,925,205 | \n17,848,444 | \n3,156 | \n73,462 | \n149,760,105 | \n\n\n\n\n\n
\n\n| 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Accumulated | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| depreciation as | \n0 | \n-49,981,136 | \n-43,606,683 | \n-12,516,482 | \n0 | \n0 | \n-106,104,301 | \n\n\n\n\n\n
\n\n| at 1 January 2024 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Depreciation | \n0 | \n-1,794,778 | \n-2,298,774 | \n-1,576,518 | \n0 | \n0 | \n-5,670,070 | \n\n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n0 | \n410,627 | \n4,131,959 | \n1,551,641 | \n0 | \n0 | \n6,094,227 | \n\n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200a | \n0 | \n-1,175,899 | \n-865,195 | \n-253,313 | \n0 | \n0 | \n-2,294,407 | \n\n\n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Accumulated | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| depreciation as | \n0 | \n-52,541,186 | \n-42,638,693 | \n-12,794,672 | \n0 | \n0 | \n-107,974,551 | \n\n\n\n\n\n
\n\n| at 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n
\n\n| Net book value as | \n3,698,834 | \n21,669,818 | \n11,286,512 | \n5,053,772 | \n3,156 | \n73,462 | \n41,785,554 | \n\n\n\n\n\n
\n\n| at 31 December 2024 | \n | \n | \n | \n | \n | \n | \n | \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\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\u200aNote\u2009\u200a6.\u2009\u200aThe\u2009\u200aaccounting\u2009\u200a
\npolicies\u2009\u200aapplicable\u2009\u200ato\u2009\u200aproperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment\u2009\u200aare\u2009\u200adetailed\u2009\u200ain\u2009\u200aNotes\u2009\u200a1\u2009\u200aand\u2009\u200a8.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag358": {
"value": "\n
\n\nNote 6. Biological assets
\n\n
\n\n\n| EUR | \nPalm | \nRubber | \nNurseries | \n | \n\n\n\n\n
\n\n | \n | \n | \n | \n | \nand Others | \nTOTAL | \n\n\n\n\n
\n\n | \nMature | \nImmature | \nMature | \nImmature | \n(***) | \n | \n\n\n\n\n
\n\n| Cost as at 1 January 2023 | \n70,087,778 | \n12,224,624 | \n62,438,550 | \n20,049,904 | \n0 | \n164,800,856 | \n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n7,415,390 | \n0 | \n1,310,752 | \n1,262,177 | \n9,988,319 | \n\n\n\n\n
\n\n| Disposals | \n-1,908,203 | \n0 | \n-1,391,273 | \n0 | \n-444,953 | \n-3,744,429 | \n\n\n\n\n
\n\n| Transfer | \n4,755,361 | \n-4,122,492 | \n11,221,078 | \n-11,103,067 | \n93,040 | \n843,920 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-1,856,675 | \n-432,871 | \n-2,161,294 | \n-475,634 | \n-23,572 | \n-4,950,046 | \n\n\n\n\n
\n\n| Cost as at 31 December 2023 | \n71,078,261 | \n15,084,651 | \n70,107,061 | \n9,781,955 | \n886,692 | \n166,938,620 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2023 | \n-30,752,105 | \n0 | \n-16,831,216 | \n0 | \n0 | \n-47,583,321 | \n\n\n\n\n
\n\n| Depreciation | \n-3,406,818 | \n0 | \n-1,714,560 | \n0 | \n0 | \n-5,121,378 | \n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n1,487,661 | \n0 | \n682,359 | \n0 | \n0 | \n2,170,020 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n840,766 | \n0 | \n526,929 | \n0 | \n0 | \n1,367,695 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2023 | \n-31,830,496 | \n0 | \n-17,336,488 | \n0 | \n0 | \n-49,166,984 | \n\n\n\n\n
\n\n| Accumulated impairment as at 1 January 2023 | \n0 | \n0 | \n-26,862,482 | \n1 | \n0 | \n-26,862,481 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n0 | \n933,502 | \n-1 | \n0 | \n933,501 | \n\n\n\n\n
\n\n| Accumulated impairment as at 31 December 2023 | \n0 | \n0 | \n-25,928,980 | \n0 | \n0 | \n-25,928,980 | \n\n\n\n\n
\n\n| Net book value as at 31 December 2023 | \n39,247,765 | \n15,084,651 | \n26,841,593 | \n9,781,955 | \n886,692 | \n91,842,656 | \n\n\n\n\n
\n\n| Cost as at 1 January 2024 | \n71,078,261 | \n15,084,651 | \n70,107,061 | \n9,781,955 | \n886,692 | \n166,938,620 | \n\n\n\n\n
\n\n| Additions\u2009\u200a(*) | \n0 | \n5,473,085 | \n0 | \n947,211 | \n1,834,949 | \n8,255,245 | \n\n\n\n\n
\n\n| Disposals | \n-1,052,352 | \n0 | \n-356,449 | \n0 | \n-624,056 | \n-2,032,857 | \n\n\n\n\n
\n\n| Transfer | \n5,060,998 | \n-3,907,072 | \n6,460,818 | \n-6,391,906 | \n-1,222,838 | \n0 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n1,289,529 | \n286,856 | \n3,876,146 | \n210,851 | \n15,158 | \n5,678,540 | \n\n\n\n\n
\n\n| Cost as at 31 December 2024 | \n76,376,436 | \n16,937,520 | \n80,087,576 | \n4,548,111 | \n889,905 | \n178,839,548 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 1 January 2024 | \n-31,830,496 | \n0 | \n-17,336,488 | \n0 | \n0 | \n-49,166,984 | \n\n\n\n\n
\n\n| Depreciation | \n-3,400,995 | \n0 | \n-2,298,741 | \n0 | \n0 | \n-5,699,736 | \n\n\n\n\n
\n\n| Depreciation\u2009\u200areversals | \n935,475 | \n0 | \n284,986 | \n0 | \n0 | \n1,220,461 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-589,837 | \n0 | \n-775,036 | \n0 | \n0 | \n-1,364,873 | \n\n\n\n\n
\n\n| Accumulated depreciation as at 31 December 2024 | \n-34,885,853 | \n0 | \n-20,125,279 | \n0 | \n0 | \n-55,011,132 | \n\n\n\n\n
\n\n| Accumulated impairment as at 1 January 2024 | \n0 | \n0 | \n-25,928,980 | \n0 | \n0 | \n-25,928,980 | \n\n\n\n\n
\n\n| Impairment\u2009\u200areversal\u2009\u200a(**) | \n0 | \n0 | \n3,898,786 | \n0 | \n0 | \n3,898,786 | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n0 | \n0 | \n-1,494,010 | \n0 | \n0 | \n-1,494,010 | \n\n\n\n\n
\n\n| Accumulated impairment as at 31 December 2024 | \n0 | \n0 | \n-23,524,204 | \n0 | \n0 | \n-23,524,204 | \n\n\n\n\n
\n\n| Net book value as at 31 December 2024 | \n41,490,583 | \n16,937,520 | \n36,438,093 | \n4,548,111 | \n889,905 | \n100,304,212 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(*)\u2009\u200aAdditions\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200ainclude\u2009\u200acapitalised\u2009\u200acosts.
\n(**)\u2009\u200aImpairment\u2009\u200atest\u2009\u200aon\u2009\u200abiological\u2009\u200aassets\u2009\u200ais\u2009\u200adisclosed\u2009\u200ain\u2009\u200aNote\u2009\u200a8.
\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\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag359": {
"value": "\nNote 7. Depreciation and impairment
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n
\n\n| Depreciation | \n | \n | \n\n\n\n\n
\n\n| Of\u2009\u200aright-of-use\u2009\u200aassets\u2009\u200a(Note\u2009\u200a3) | \n141,823 | \n133,509 | \n\n\n\n\n
\n\n| Of\u2009\u200aintangible\u2009\u200aassets\u2009\u200a(Note\u2009\u200a4) | \n80,040 | \n51,568 | \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) | \n5,670,070 | \n5,493,278 | \n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n5,699,736 | \n5,121,377 | \n\n\n\n\n
\n\n| Impairment reversal | \n | \n | \n\n\n\n\n
\n\n| Of\u2009\u200abiological\u2009\u200aassets\u2009\u200a(Note\u2009\u200a6) | \n-3,898,786 | \n0 | \n\n\n\n\n
\n\n| TOTAL | \n7,692,883 | \n10,799,732 | \n\n\n\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:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag360": {
"value": "\nNote 8. Impairment of assets
\nIntangible and tangible assets and right-of-use
\nassets
\nAt\u2009\u200aeach\u2009\u200areporting\u2009\u200adate,\u2009\u200athe\u2009\u200aGroup\u2009\u200areviews\u2009\u200athe\u2009\u200acarrying\u2009\u200a
\namount\u2009\u200aof\u2009\u200aits\u2009\u200aintangible\u2009\u200aand\u2009\u200atangible\u2009\u200aassets\u2009\u200aand\u2009\u200aright-
\nof-use\u2009\u200aassets\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200aassess\u2009\u200awhether\u2009\u200athere\u2009\u200ais\u2009\u200aany\u2009\u200a
\nindication\u2009\u200a of\u2009\u200a impairment.\u2009\u200a If\u2009\u200a such\u2009\u200a indication\u2009\u200a arises,\u2009\u200a
\nthe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200a asset\u2009\u200ais\u2009\u200aestimated\u2009\u200ato\u2009\u200a
\ndetermine\u2009\u200athe\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aimpairment\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\u200a palm\u2009\u200aoil\u2009\u200a (CIF\u2009\u200aRotterdam
\nG
\n)\u2009\u200awas\u2009\u200a considered\u2009\u200a
\nas\u2009\u200aan\u2009\u200aobservable\u2009\u200a sign\u2009\u200athat\u2009\u200a the\u2009\u200abiological\u2009\u200aassets\u2009\u200a may\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\u200a to\u2009\u200aavoid\u2009\u200a seasonal\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a the\u2009\u200aprices\u2009\u200a of\u2009\u200a
\nsupply\u2009\u200amaterials.\u2009\u200a
\nMoreover,\u2009\u200athe\u2009\u200aGroup\u2009\u200aalso\u2009\u200areviews\u2009\u200athe\u2009\u200aprices\u2009\u200aof\u2009\u200apalm\u2009\u200a
\noil\u2009\u200aobserved\u2009\u200aon\u2009\u200alocal\u2009\u200amarket\u2009\u200aand\u2009\u200aconsiders\u2009\u200aa\u2009\u200adecrease\u2009\u200a
\nin\u2009\u200athese\u2009\u200aprices\u2009\u200aat\u2009\u200athe\u2009\u200aclosing\u2009\u200adate\u2009\u200aof\u2009\u200amore\u2009\u200athan\u2009\u200a15%\u2009\u200a
\ncompared\u2009\u200ato\u2009\u200aan\u2009\u200aaverage\u2009\u200aof\u2009\u200avalues\u2009\u200aover\u2009\u200a5\u2009\u200ayears,\u2009\u200aas\u2009\u200aan\u2009\u200a
\nimpairment\u2009\u200aindicator.
\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-\u2009\u200a Internal\u2009\u200aperformance\u2009\u200aindicators;
\n-\u2009\u200a Criteria\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200alocal\u2009\u200amarket;
\n-\u2009\u200a Physical\u2009\u200aindicators\u2009\u200aof\u2009\u200aimpairment;
\n-\u2009\u200a 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\u200aidentified,\u2009\u200athe\u2009\u200arecoverable\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aproducing\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
\nfor\u2009\u200awhich\u2009\u200athe\u2009\u200aGroup\u2009\u200aprepares\u2009\u200afinancial\u2009\u200ainformation\u2009\u200afor\u2009\u200a
\nthe\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.
\n
\n\n\n\n\n\n\n\nThe\u2005 identification\u2005 of\u2005 Cash\u2005 Generating\u2005 Units\u2005 (CGUs)\u2005
\ndepends,\u2005in\u2005particular,\u2005on:
\n-\u2005 how\u2005the\u2005Group\u2005manages\u2005the\u2005activities\u2005of\u2005the\u2005entity;
\n-\u2005 the\u2005way\u2005in\u2005which\u2005decisions\u2005are\u2005made\u2005with\u2005regards\u2005to\u2005
\nthe\u2005pursuit\u2005or\u2005the\u2005disposal\u2005of\u2005its\u2005activities\u2005and;
\n-\u2005 the\u2005existence\u2005of\u2005an\u2005active\u2005market\u2005for\u2005all\u2005or\u2005part\u2005of\u2005
\nthe\u2005production.
\nThe\u2005Group\u2005considers\u2005the\u2005political\u2005and\u2005country\u2005specific\u2005
\nrisk\u2005 factors\u2005 while\u2005 reviewing\u2005 business\u2005 evolution.\u2005
\nTherefore,\u2005 companies\u2005 are\u2005 grouped\u2005 within\u2005 the\u2005 CGU\u2005
\ncountry.
\nThe\u2005 recoverable\u2005 amount\u2005 of\u2005 bearer\u2005 biological\u2005 assets\u2005
\nis\u2005determined\u2005through\u2005the\u2005calculation\u2005of\u2005value\u2005in\u2005use\u2005
\nby\u2005using\u2005the\u2005most\u2005recent\u2005information\u2005approved\u2005by\u2005the\u2005
\nlocal\u2005 management.\u2005 Those\u2005 information\u2005 comprise\u2005 the\u2005
\nmeasures\u2005taken\u2005that\u2005will\u2005help\u2005to\u2005prevent\u2005the\u2005effects\u2005
\nof\u2005 the\u2005 climate\u2005 change\u2005 (maintenance\u2005 program,\u2005 land\u2005
\nand\u2005field\u2005preparation\u2005against\u2005the\u2005fire\u2005and\u2005/\u2005or\u2005flooding\u2005
\nresulting\u2005from\u2005heavy\u2005rainfalls).\u2005The\u2005impacts\u2005on\u2005future\u2005
\ncash-flows\u2005of\u2005the\u2005potential\u2005effects\u2005of\u2005climate\u2005changes\u2005
\nare\u2005therefore\u2005taken\u2005into\u2005consideration.\u2005Then\u2005the\u2005Group\u2005
\nuses\u2005the\u2005discounted\u2005value\u2005of\u2005expected\u2005net\u2005cash\u2005flows\u2005
\nwhich\u2005are\u2005discounted\u2005at\u2005a\u2005pre-tax\u2005rate.\u2005At\u2005reporting\u2005
\ndate,\u2005 the\u2005 financial\u2005 projection\u2005 incorporates\u2005 the\u2005 full\u2005
\nexploitation\u2005of\u2005 the\u2005 younger\u2005bearer\u2005 biological\u2005 assets.\u2005
\nThe\u2005operational\u2005 life
\nG
\n\u2005ranges\u2005 from\u2005 25\u2005to\u2005 30\u2005 years\u2005for\u2005
\nboth\u2005crops.\u2005This\u2005period\u2005can\u2005be\u2005adapted\u2005according\u2005to\u2005
\nthe\u2005particular\u2005circumstances\u2005for\u2005each\u2005entity.
\nThe\u2005 value-in-use\u2005calculation\u2005 has\u2005 been\u2005 very\u2005 sensitive\u2005
\nto:
\n-\u2005 changes\u2005in\u2005the\u2005margins\u2005achieved\u2005by\u2005the\u2005entity\u2005and
\n-\u2005 changes\u2005related\u2005to\u2005discount\u2005rates.
\nThis\u2005 sensitivity\u2005 analysis\u2005 is\u2005 performed\u2005 whenever\u2005 an\u2005
\nimpairment\u2005 test\u2005 is\u2005 performed\u2005 after\u2005 impairment\u2005
\nindicators\u2005are\u2005identified.
\nChanges in realised margins
\nInitially,\u2005 the\u2005 Group\u2005 determines\u2005 separately\u2005 the\u2005
\nexpected\u2005 production\u2005 of\u2005 each\u2005 category\u2005 of\u2005 biological\u2005
\nassets\u2005within\u2005the\u2005entity\u2005over\u2005their\u2005remaining\u2005life.\u2005This\u2005
\nexpected\u2005production\u2005is\u2005estimated\u2005through\u2005the\u2005surface\u2005
\nareas\u2005planted\u2005on\u2005the\u2005reporting\u2005date,\u2005as\u2005well\u2005as\u2005through\u2005
\nthe\u2005 actual\u2005 crop\u2005 yield\u2005 recorded\u2005 during\u2005 the\u2005 financial\u2005
\nyear.\u2005 The\u2005 latter\u2005 depends\u2005 on\u2005 the\u2005 maturity\u2005 of\u2005 the\u2005
\nbearer\u2005biological\u2005asset.\u2005Production\u2005is\u2005then\u2005valued\u2005on\u2005
\nan\u2005average\u2005basis\u2005of\u2005five-year\u2005of\u2005the\u2005margins\u2005achieved\u2005
\nby\u2005the\u2005entity\u2005in\u2005relation\u2005to\u2005agricultural\u2005activities.\u2005The\u2005
\nvalue-in-use\u2005 of\u2005 the\u2005 biological\u2005 asset\u2005 is\u2005 then\u2005 obtained\u2005
\nby\u2005discounting\u2005these\u2005cash\u2005flows.\u2005Average\u2005margins\u2005are\u2005
\nconsidered\u2005constant\u2005over\u2005the\u2005duration\u2005of\u2005the\u2005financial\u2005
\nprojection.\u2005No\u2005indexing\u2005factor\u2005is\u2005considered.
\nConclusion - financial impacts
\nIntangible and tangible assets
\nAs\u2005at\u200531\u2005December\u20052024,\u2005no\u2005impairment\u2005was\u2005recognised\u2005
\non\u2005tangible\u2005and\u2005intangible\u2005assets.
\nBearer biological assets indicators of impairment
\nAs\u2005 at\u2005 31\u2005 December\u2005 2024\u2005 the\u2005closing\u2005 prices,\u2005 average\u2005
\nprices\u2005over\u2005the\u2005last\u20056\u2005months\u2005and\u2005average\u2005prices\u2005over\u2005
\nthe\u2005last\u200512\u2005months,\u2005did\u2005not\u2005altogether\u2005exceed\u200515%\u2005of\u2005
\nthe\u2005 average\u2005 5-year\u2005 value,\u2005 for\u2005 the\u2005 Rubber\u2005 and\u2005 Palm\u2005
\nsegments.
\nThe\u2005 review\u2005 of\u2005 prices\u2005 and\u2005 of\u2005 other\u2005 indicators\u2005 led\u2005 to\u2005
\nthe\u2005conclusion\u2005that\u2005there\u2005was\u2005an\u2005impairment\u2005reversal\u2005
\nindicator\u2005for\u2005the\u2005companies\u2005located\u2005in\u2005Cambodia.
\nBearer biological assets indicators of impairment
\nreversal
\nFollowing\u2005subsequent\u2005impairment\u2005tests,\u2005using\u2005a\u2005discount\u2005
\nrate\u2005 of\u2005 14.9%\u2005 for\u2005 Cambodia\u2005 in\u2005 2024,\u2005 an\u2005 impairment\u2005
\nreversal\u2005amounting\u2005 to\u2005 EUR\u2005 3.9\u2005 million\u2005 for\u2005 Cambodia\u2005
\nhas\u2005been\u2005accounted\u2005for\u2005in\u20052024,\u2005the\u2005recoverable\u2005value\u2005
\nof\u2005the\u2005biological\u2005assets\u2005(EUR\u200526.5\u2005million)\u2005being\u2005higher\u2005
\nthan\u2005their\u2005book\u2005value\u2005(EUR\u200522.6\u2005million).\u2005An\u2005increase\u2005
\n(respectively\u2005decrease)\u2005in\u2005the\u2005discount\u2005rate\u2005of\u200550\u2005bps\u2005
\nwould\u2005result\u2005in\u2005a\u2005decrease\u2005(respectively\u2005increase)\u2005of\u2005
\nthe\u2005impairment\u2005reversal\u2005for\u2005EUR\u20050.7\u2005million.
\nAs\u2005 at\u2005 31\u2005 December\u2005 2024,\u2005 accumulated\u2005 impairment\u2005
\nlosses\u2005 amounted\u2005 to\u2005 EUR\u2005 23.5\u2005 million\u2005 for\u2005 Cambodia\u2005
\n(Note\u20056).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag325": {
"value": "\nNote 9. Non-wholly owned subsidiaries in which non-controlling interests are
\nmaterial
\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 of | \n\n\n\n\n
\n\n | \n | \nof non-controlling interest | \nnon-controlling interests | \n\n\n\n\n
\n\n | \n | \n2024 | \n2023 | \n2024 | \n2023 | \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| SOCFINDO | \nIndonesia | \n10% | \n10% | \n10% | \n10% | \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| Subsidiary | \nnon-controlling interests in | \nAccumulated non-controlling | \n\n\n\n
\n\n | \nthe subsidiary during the | \ninterests in the subsidiary | \n\n\n\n
\n\n | \nfinancial period | \n | \n | \n\n\n\n
\n\n| EUR | \n2024 | \n2023 | \n2024 | \n2023 | \n\n\n\n
\n\n| SOCFINDO | \n6,189,713 | \n5,490,432 | \n6,228,661 | \n6,710,938 | \n\n\n\n
\n\n| Subsidiaries\u2009\u200athat\u2009\u200ahold\u2009\u200anon-controlling\u2009\u200ainterests\u2009\u200athat\u2009\u200aare\u2009\u200anot\u2009\u200amaterial\u2009\u200aindividually\u2009\u200a | \n639,936 | \n952,708 | \n\n\n\n
\n\n| Non-controlling interests | \n | \n | \n6,868,597 | \n7,663,646 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
Summary financial information concerning subsidiaries whose interests of non-controlling interests are
\nmaterial for the Group excluding intragroup eliminations
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n\n\n\n
\n\n| Subsidiary | \nCurrent assets | \nNon-current | \nCurrent | \nNon-Current | \n\n\n\n
\n\n | \n | \nassets | \nliabilities | \nliabilities | \n\n\n\n
\n\n| SOCFINDO | \n | \n | \n | \n | \n\n\n\n
\n\n| 2023 | \n34,884,343 | \n94,960,391 | \n25,934,158 | \n34,533,441 | \n\n\n\n
\n\n| 2024 | \n40,521,326 | \n101,081,121 | \n38,509,814 | \n35,901,721 | \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 | \nRevenue from | \nNet income for | \nComprehensive | \nDividends paid to | \n\n\n\n
\n\n| Subsidiary | \nordinary | \nthe period | \nincome for the | \nnon-controlling | \n\n\n\n
\n\n | \nactivities | \n | \nperiod | \ninterests | \n\n\n\n
\n\n| SOCFINDO | \n | \n | \n | \n | \n\n\n\n
\n\n| 2023 | \n166,005,846 | \n52,959,587 | \n52,959,587 | \n4,111,802 | \n\n\n\n
\n\n| 2024 | \n169,022,443 | \n64,420,699 | \n64,420,699 | \n6,773,247 | \n\n\n\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 | \nNet cash inflows (outflows) | \n | \n\n\n\n
\n\n| Subsidiary | \nOperating | \nInvesting | \nFinancing | \nNet cash inflows | \n\n\n\n
\n\n | \nactivities | \nactivities | \nactivities | \n(outflows) | \n\n\n\n
\n\n| SOCFINDO | \n | \n | \n | \n | \n\n\n\n
\n\n| 2023 | \n65,138,520 | \n-15,351,501 | \n-41,118,016 | \n8,669,003 | \n\n\n\n
\n\n| 2024 | \n80,930,052 | \n-13,825,037 | \n-67,732,468 | \n-627,453 | \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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag337": {
"value": "\nNote 10. Investments in associates
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Value as at 1 January | \n22,687,671 | \n25,588,658 | \n\n\n\n
\n\n| Income from associates | \n4,596,877 | \n5,890,456 | \n\n\n\n
\n\n| Dividends | \n-3,494,328 | \n-8,292,174 | \n\n\n\n
\n\n| Share in other comprehensive income from associates | \n0 | \n-337,884 | \n\n\n\n
\n\n| Increase\u2009\u200ain\u2009\u200aassociate\u2019s\u2009\u200aEquity\u2009\u200a(*) | \n2,936,903 | \n0 | \n\n\n\n
\n\n| Other movements | \n504,302 | \n-161,385 | \n\n\n\n
\n\n| Value as at 31 December | \n27,231,425 | \n22,687,671 | \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 | \nValue of investment | \nIncome from | \nValue of investment | \nIncome from | \n\n\n\n
\n\n | \nin associates | \nassociates | \nin associates | \nassociates | \n\n\n\n
\n\n| EUR | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \n\n\n\n
\n\n| Centrages | \n3,246,705 | \n1,883 | \n3,344,822 | \n79,639 | \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| Induservices | \n209,158 | \n39,014 | \n170,144 | \n55,471 | \n\n\n\n
\n\n| Induservices\u2009\u200aFR | \n556,217 | \n-2,380,685 | \n0 | \n125,258 | \n\n\n\n
\n\n| Socfinco | \n330,643 | \n16,790 | \n313,853 | \n-4,683 | \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| Sodimex\u2009\u200aFR | \n1,980,344 | \n163,514 | \n2,116,830 | \n342,281 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n9,434,276 | \n4,490,177 | \n7,533,893 | \n2,791,818 | \n\n\n\n
\n\n| Terrasia | \n321,843 | \n13,877 | \n307,966 | \n13,933 | \n\n\n\n
\n\n| TOTAL | \n27,231,426 | \n4,596,876 | \n22,687,672 | \n5,890,457 | \n\n\n\n
\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| EUR | \n31/12/2024 | \n2024 | \n31/12/2023 | \n2023 | \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| 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| Induservices | \n825,299 | \n2,000,440 | \n1,080,076 | \n2,240,040 | \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| Socfinco | \n1,561,286 | \n0 | \n1,581,948 | \n0 | \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| Sodimex\u2009\u200aFR | \n10,696,365 | \n19,727,530 | \n8,126,993 | \n21,344,372 | \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| Terrasia | \n684,141 | \n75,367 | \n655,210 | \n0 | \n\n\n\n
\n\n| TOTAL | \n130,584,178 | \n482,176,098 | \n100,118,608 | \n385,020,304 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
Main data of significant associates accounted for using the equity method
\n\n
\n\n\n| Associate company | \nMain location | \nMain location | \nDividend | \nDividend | \n\n\n\n
\n\n | \n | \n | \nreceived | \nreceived | \n\n\n\n
\n\n| EUR | \n | \n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| Socfinco | \nBelgium | \nRendering\u2009\u200aof\u2009\u200aservices | \n0 | \n0 | \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| Sodimex\u2009\u200aFR | \nSwitzerland | \nPurchase\u2009\u200aand\u2009\u200asale\u2009\u200aof\u2009\u200aequipment | \n300,000 | \n375,000 | \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| TOTAL | \n | \n | \n3,386,989 | \n8,119,267 | \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 liabilities | \nNon-current | \n\n\n\n
\n\n | \n | \nassets | \n | \nliabilities | \n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n2,473,196 | \n1,499,994 | \n677,627 | \n0 | \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| Sodimex\u2009\u200aFR | \n8,104,378 | \n22,616 | \n3,492,398 | \n301,364 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n44,344,968 | \n3,648,084 | \n32,518,033 | \n0 | \n\n\n\n
\n\n| TOTAL | \n74,625,109 | \n10,614,379 | \n45,379,756 | \n1,834,841 | \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 liabilities | \nNon-current | \n\n\n\n
\n\n | \n | \nassets | \n | \nliabilities | \n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n2,395,093 | \n1,118,497 | \n456,017 | \n0 | \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| Sodimex\u2009\u200aFR | \n10,685,793 | \n10,572 | \n6,595,552 | \n0 | \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| TOTAL | \n106,398,733 | \n9,508,213 | \n69,675,167 | \n0 | \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 of interests held in associates - Income statement
\n\n
\n\n\n | \n | \n | \nOther | \nTotal | \n\n\n\n
\n\n| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n
\n\n | \noperations | \nthe period | \nincome | \nincome for the | \n\n\n\n
\n\n | \n | \n | \n | \nperiod | \n\n\n\n
\n\n| 2023 | \nEUR | \nEUR | \n | \nEUR | \n\n\n\n
\n\n| Centrages | \n217,890 | \n117,522 | \n | \n117,522 | \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| Sodimex\u2009\u200aFR | \n712,284 | \n609,180 | \n-33,645 | \n575,535 | \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| TOTAL | \n16,676,059 | \n13,409,374 | \n-212,563 | \n13,196,811 | \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| Associate company | \nProfit from | \nNet income for | \ncomprehensive | \ncomprehensive | \n\n\n\n
\n\n | \noperations | \nthe period | \nincome | \nincome for the | \n\n\n\n
\n\n | \n | \n | \n | \nperiod | \n\n\n\n
\n\n| 2024 | \nEUR | \nEUR | \n | \nEUR | \n\n\n\n
\n\n| Centrages | \n-33,077 | \n-37,989 | \n | \n-37,989 | \n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n5,136,985 | \n4,465,222 | \n | \n4,465,222 | \n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n442,336 | \n369,626 | \n | \n369,626 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n13,841,623 | \n9,691,670 | \n | \n9,691,670 | \n\n\n\n
\n\n| TOTAL | \n19,387,867 | \n14,488,529 | \n0 | \n14,488,529 | \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| Associate company | \nNet assets of the | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n
\n\n | \nassociate | \nthe Group | \nadjustments | \nheld by the Group | \n\n\n\n
\n\n| 31/12/2023 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n3,295,563 | \n50% | \n1,697,041 | \n3,344,822 | \n\n\n\n
\n\n| Socfinco\u2009\u200aFR | \n14,921,076 | \n50% | \n-354,412 | \n7,106,126 | \n\n\n\n
\n\n| Sodimex\u2009\u200aFR | \n4,333,232 | \n50% | \n-49,786 | \n2,116,830 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n15,475,019 | \n50% | \n-203,617 | \n7,533,893 | \n\n\n\n
\n\n| TOTAL | \n38,024,891 | \n | \n1,089,226 | \n20,101,671 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| Associate company | \nNet assets of the | \n% stake held by | \nOther IFRS | \nValue of stake | \n\n\n\n
\n\n | \nassociate | \nthe Group | \nadjustments | \nheld by the Group | \n\n\n\n
\n\n| 31/12/2024 | \nEUR | \nEUR | \nEUR | \nEUR | \n\n\n\n
\n\n| Centrages | \n3,057,573 | \n50% | \n1,717,919 | \n3,246,705 | \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| Sodimex\u2009\u200aFR | \n4,100,813 | \n50% | \n-70,063 | \n1,980,344 | \n\n\n\n
\n\n| Sogescol\u2009\u200aFR | \n19,687,095 | \n50% | \n-409,272 | \n9,434,276 | \n\n\n\n
\n\n| TOTAL | \n46,231,779 | \n | \n964,050 | \n24,079,939 | \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.
\n\n\nAggregated information relating to associates that are not significant individually
\n\n
\n\n\n| EUR | \n2024 | \n2023 | \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-2,371,185 | \n118,118 | \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| Share\u2009\u200aof\u2009\u200atotal\u2009\u200acomprehensive\u2009\u200aincome\u2009\u200aattributable\u2009\u200ato\u2009\u200athe\u2009\u200aGroup | \n-2,371,185 | \n-7,141 | \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 | \n3,151,487 | \n2,586,000 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The\u2009\u200anature,\u2009\u200aextent\u2009\u200aand\u2009\u200afinancial\u2009\u200aimpact\u2009\u200aof\u2009\u200athe\u2009\u200ainterests\u2009\u200aheld\u2009\u200ain\u2009\u200aassociates\u2009\u200aby\u2009\u200athe\u2009\u200aGroup,\u2009\u200aincluding\u2009\u200athe\u2009\u200anature\u2009\u200a
\nof\u2009\u200arelationships\u2009\u200awith\u2009\u200aother\u2009\u200ainvestors,\u2009\u200aremained\u2009\u200astable\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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag328": {
"value": "\nNote 11. Financial assets at fair value through other comprehensive income
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Fair value as at 1 January | \n5,231,277 | \n773,528 | \n\n\n\n
\n\n| Change\u2009\u200ain\u2009\u200afair\u2009\u200avalue\u2009\u200a(*) | \n-25,984 | \n-42,251 | \n\n\n\n
\n\n| Additions | \n47,667 | \n0 | \n\n\n\n
\n\n| Increase\u2009\u200a(**) | \n0 | \n4,500,000 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n879 | \n0 | \n\n\n\n
\n\n| Fair value as at 31 December | \n5,253,839 | \n5,231,277 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200aThe\u2009\u200avariation\u2009\u200ain\u2009\u200athe\u2009\u200afair\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200aassets\u2009\u200ais\u2009\u200aaccounted\u2009\u200aunder\u2009\u200athe\u2009\u200aOther\u2009\u200aComprehensive\u2009\u200aIncome.
\n(**)\u2009\u200aMovement\u2009\u200ain\u2009\u200a2023\u2009\u200acorresponds\u2009\u200ato\u2009\u200aManagement\u2009\u200aAssociates\u2009\u200acapital\u2009\u200aincrease.
\n\n
\n\n\n | \nCost (historical) | \nFair value | \n\n\n\n
\n\n| EUR | \n31/12/2024 | \n31/12/2023 | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n5,320,133 | \n5,271,587 | \n5,253,839 | \n5,231,277 | \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
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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag329": {
"value": "\nNote 12. Long-term advances
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200along-term\u2009\u200aadvances\u2009\u200afrom\u2009\u200aSocfin\u2009\u200ahave\u2009\u200abeen\u2009\u200afully\u2009\u200areimbursed\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a50,000,000).
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag330": {
"value": "\n\n\nNote 13. Deferred taxes
\n* Components of deferred tax assets and liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n-1,948,794 | \n-1,476,045 | \n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment | \n-5,324,415 | \n-4,600,547 | \n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n7,673,998 | \n7,597,356 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aLosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated\u2009\u200a(*) | \n550,546 | \n3,571,683 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies | \n-813,302 | \n0 | \n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n8,885 | \n5,463 | \n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n-119,887 | \n0 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aWithholding\u2009\u200aTax | \n-2,686,624 | \n-3,626,925 | \n\n\n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aFinancial\u2009\u200aassets\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n15,440 | \n7,594 | \n\n\n\n
\n\n| comprehensive income | \n | \n | \n\n\n\n
\n\n| IAS\u2009\u200a41:\u2009\u200aBiological\u2009\u200aassets | \n4,245,426 | \n0 | \n\n\n\n
\n\n| Balance as at 31 December | \n1,601,273 | \n1,478,579 | \n\n\n\n
\n\n| Of\u2009\u200awhich\u2009\u200aDeferred\u2009\u200aTax\u2009\u200aAssets | \n5,540,028 | \n5,105,504 | \n\n\n\n
\n\n| Of\u2009\u200awhich\u2009\u200aDeferred\u2009\u200aTax\u2009\u200aLiabilities | \n-3,938,754 | \n-3,626,925 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Linked\u2009\u200ato\u2009\u200aCambodia\u2009\u200asubsidiaries\u2019s\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated\u2009\u200afor\u2009\u200aEUR\u2009\u200a0.5\u2009\u200amillion.
\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 consolidation\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\u200a net\u2009\u200aposition\u2009\u200abetween\u2009\u200adeferred\u2009\u200atax\u2009\u200a
\nliabilities\u2009\u200aand\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ais\u2009\u200apresented.
\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\u200athat\u2009\u200aare\u2009\u200aor\u2009\u200aare\u2009\u200anot\u2009\u200alimited\u2009\u200aover\u2009\u200atime.
\nPNS\u2009\u200aLtd\u2009\u200ahas\u2009\u200aunused\u2009\u200atax\u2009\u200alosses\u2009\u200afor\u2009\u200aEUR\u2009\u200a14.3\u2009\u200amillion\u2009\u200a(to\u2009\u200a
\nuse\u2009\u200a before\u2009\u200a2038).\u2009\u200a No\u2009\u200a deferred\u2009\u200atax\u2009\u200a assets\u2009\u200a have\u2009\u200abeen\u2009\u200a
\nbooked\u2009\u200arelated\u2009\u200ato\u2009\u200athese\u2009\u200atax\u2009\u200alosses,\u2009\u200aas\u2009\u200athe\u2009\u200aManagement\u2009\u200a
\ndoes\u2009\u200a not\u2009\u200a expect\u2009\u200a to\u2009\u200a use\u2009\u200a those\u2009\u200a losses\u2009\u200a against\u2009\u200a future\u2009\u200a
\nprofit.
\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag343": {
"value": "\nNote 13. Deferred taxes
\n* Components of deferred tax assets and liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n-1,948,794 | \n-1,476,045 | \n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aProperty,\u2009\u200aplant\u2009\u200aand\u2009\u200aequipment | \n-5,324,415 | \n-4,600,547 | \n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n7,673,998 | \n7,597,356 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aLosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated\u2009\u200a(*) | \n550,546 | \n3,571,683 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aTax\u2009\u200alatencies | \n-813,302 | \n0 | \n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n8,885 | \n5,463 | \n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions\u2009\u200afor\u2009\u200arisks\u2009\u200aand\u2009\u200acharges | \n-119,887 | \n0 | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aWithholding\u2009\u200aTax | \n-2,686,624 | \n-3,626,925 | \n\n\n\n
\n\n| IFRS\u2009\u200a9:\u2009\u200aFinancial\u2009\u200aassets\u2009\u200ameasured\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n15,440 | \n7,594 | \n\n\n\n
\n\n| comprehensive income | \n | \n | \n\n\n\n
\n\n| IAS\u2009\u200a41:\u2009\u200aBiological\u2009\u200aassets | \n4,245,426 | \n0 | \n\n\n\n
\n\n| Balance as at 31 December | \n1,601,273 | \n1,478,579 | \n\n\n\n
\n\n| Of\u2009\u200awhich\u2009\u200aDeferred\u2009\u200aTax\u2009\u200aAssets | \n5,540,028 | \n5,105,504 | \n\n\n\n
\n\n| Of\u2009\u200awhich\u2009\u200aDeferred\u2009\u200aTax\u2009\u200aLiabilities | \n-3,938,754 | \n-3,626,925 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Linked\u2009\u200ato\u2009\u200aCambodia\u2009\u200asubsidiaries\u2019s\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated\u2009\u200afor\u2009\u200aEUR\u2009\u200a0.5\u2009\u200amillion.
\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 consolidation\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\u200a net\u2009\u200aposition\u2009\u200abetween\u2009\u200adeferred\u2009\u200atax\u2009\u200a
\nliabilities\u2009\u200aand\u2009\u200adeferred\u2009\u200atax\u2009\u200aassets\u2009\u200ais\u2009\u200apresented.
\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\u200athat\u2009\u200aare\u2009\u200aor\u2009\u200aare\u2009\u200anot\u2009\u200alimited\u2009\u200aover\u2009\u200atime.
\nPNS\u2009\u200aLtd\u2009\u200ahas\u2009\u200aunused\u2009\u200atax\u2009\u200alosses\u2009\u200afor\u2009\u200aEUR\u2009\u200a14.3\u2009\u200amillion\u2009\u200a(to\u2009\u200a
\nuse\u2009\u200a before\u2009\u200a2038).\u2009\u200a No\u2009\u200a deferred\u2009\u200atax\u2009\u200a assets\u2009\u200a have\u2009\u200abeen\u2009\u200a
\nbooked\u2009\u200arelated\u2009\u200ato\u2009\u200athese\u2009\u200atax\u2009\u200alosses,\u2009\u200aas\u2009\u200athe\u2009\u200aManagement\u2009\u200a
\ndoes\u2009\u200a not\u2009\u200a expect\u2009\u200a to\u2009\u200a use\u2009\u200a those\u2009\u200a losses\u2009\u200a against\u2009\u200a future\u2009\u200a
\nprofit.
\n\n\nNote 14. Current tax assets and liabilities
\n* Components of current tax assets
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Current tax assets as at 1 January | \n743,614 | \n1,574,531 | \n\n\n\n
\n\n| Tax income | \n3,592,554 | \n3,390,475 | \n\n\n\n
\n\n| Taxes\u2009\u200apaid\u2009\u200aor\u2009\u200arecovered | \n-2,355,526 | \n-2,263,556 | \n\n\n\n
\n\n| Transfer\u2009\u200a(*) | \n-744,865 | \n-2,067,475 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n-38,152 | \n109,639 | \n\n\n\n
\n\n| Current tax assets as at 31 December | \n1,197,625 | \n743,614 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200aCorresponds\u2009\u200ato\u2009\u200aoffset\u2009\u200aof\u2009\u200atax\u2009\u200aassets\u2009\u200aand\u2009\u200atax\u2009\u200aliabilities.
\n* Components of current tax liabilities
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Current tax liabilities as at 1 January | \n2,197,334 | \n11,928,557 | \n\n\n\n
\n\n| Tax expense | \n29,237,228 | \n21,416,571 | \n\n\n\n
\n\n| Other taxes | \n328,239 | \n2,075,670 | \n\n\n\n
\n\n| Taxes\u2009\u200apaid\u2009\u200aor\u2009\u200arecovered\u2009\u200a(**) | \n-23,165,175 | \n-31,244,084 | \n\n\n\n
\n\n| Transfer\u2009\u200a(*) | \n-735,430 | \n-2,062,429 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n135,752 | \n83,049 | \n\n\n\n
\n\n| Current tax liabilities as at 31 December | \n7,997,948 | \n2,197,334 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Corresponds\u2009\u200ato\u2009\u200aoffset\u2009\u200aof\u2009\u200atax\u2009\u200aassets\u2009\u200aand\u2009\u200atax\u2009\u200aliabilities.
\n(**)\u2009\u200aThis\u2009\u200aincludes\u2009\u200aincome\u2009\u200ataxes\u2009\u200aand\u2009\u200aalso\u2009\u200aother\u2009\u200ataxes.
\nNote 15. Income tax expense
\n* Components of the tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Current\u2009\u200aincome\u2009\u200atax\u2009\u200aexpense\u2009\u200a(*) | \n24,488,401 | \n20,108,323 | \n\n\n\n
\n\n| Deferred\u2009\u200atax\u2009\u200aexpense\u2009\u200a/\u2009\u200a(income) | \n87,435 | \n-412,214 | \n\n\n\n
\n\n| Tax expense as at 31 December | \n24,575,836 | \n19,696,109 | \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
\n\n\n\n\n\n\n* Components of the deferred tax expense / (income)
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| IAS\u2009\u200a12:\u2009\u200aIncome\u2009\u200aTax\u2009\u200a(*) | \n2,287,383 | \n-644,705 | \n\n\n\n
\n\n| IAS\u2009\u200a19:\u2009\u200aPension\u2009\u200aobligations | \n59,977 | \n-115,122 | \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 | \n440,164 | \n84,754 | \n\n\n\n
\n\n| IAS\u2009\u200a41:\u2009\u200aBiological\u2009\u200aassets\u2009\u200a(**) | \n-4,082,372 | \n0 | \n\n\n\n
\n\n| IAS\u2009\u200a16:\u2009\u200aTangible\u2009\u200aassets | \n633,683 | \n265,647 | \n\n\n\n
\n\n| IFRS\u2009\u200a16:\u2009\u200aLeases | \n-2,846 | \n4,694 | \n\n\n\n
\n\n| IAS\u2009\u200a37:\u2009\u200aProvisions | \n751,446 | \n-7,482 | \n\n\n\n
\n\n| Deferred tax expense / (income) as at 31 December | \n87,435 | \n-412,214 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Of\u2009\u200awhich\u2009\u200aimpact\u2009\u200aof\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward\u2009\u200aactivated\u2009\u200afor\u2009\u200aEUR\u2009\u200a2.9\u2009\u200amillion\u2009\u200a(EUR\u2009\u200a0.6\u2009\u200amillion\u2009\u200ain\u2009\u200a2023),\u2009\u200aand\u2009\u200awithholding\u2009\u200atax\u2009\u200afor\u2009\u200a
\nEUR\u2009\u200a-0.9\u2009\u200amillion\u2009\u200a(EUR\u2009\u200a-1.2\u2009\u200amillion\u2009\u200ain\u2009\u200a2023).
\n(**)\u2009\u200aDeferred\u2009\u200atax\u2009\u200aassets\u2009\u200aon\u2009\u200athe\u2009\u200adifference\u2009\u200abetween\u2009\u200avalue\u2009\u200aof\u2009\u200abiological\u2009\u200aassets\u2009\u200ain\u2009\u200aCambodia,\u2009\u200aimpaired\u2009\u200aat\u2009\u200aGroup\u2009\u200alevel\u2009\u200afollowing\u2009\u200a
\nIAS\u2009\u200a36\u2009\u200aprinciples,\u2009\u200aand\u2009\u200atheir\u2009\u200avalue\u2009\u200aat\u2009\u200alocal\u2009\u200alevel,\u2009\u200awhere\u2009\u200aassets\u2009\u200awill\u2009\u200abe\u2009\u200aamortised\u2009\u200aover\u2009\u200atheir\u2009\u200auseful\u2009\u200alife.
\n* Reconciliation between income statement and cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Current income tax expense | \n-24,488,401 | \n-20,108,323 | \n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200a-\u2009\u200abalance\u2009\u200asheet\u2009\u200avariation | \n3,754,242 | \n-7,772,501 | \n\n\n\n
\n\n| Income tax paid | \n-20,734,159 | \n-27,880,824 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
* Reconciliation of income tax expense
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Profit before tax from continuing operations | \n87,177,325 | \n65,524,414 | \n\n\n\n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200athe\u2009\u200aparent\u2009\u200acompany | \n24.94% | \n24.94% | \n\n\n\n
\n\n| Nominal\u2009\u200atax\u2009\u200arate\u2009\u200aof\u2009\u200asubsidiaries | \nfrom\u2009\u200a20%\u2009\u200ato\u2009\u200a24.94% | \nfrom\u2009\u200a20%\u2009\u200ato\u2009\u200a24.94% | \n\n\n\n
\n\n| Income\u2009\u200atax\u2009\u200aat\u2009\u200anominal\u2009\u200atax\u2009\u200arates\u2009\u200aof\u2009\u200asubsidiaries | \n18,912,650 | \n14,216,425 | \n\n\n\n
\n\n| Unfunded\u2009\u200ataxes | \n0 | \n579 | \n\n\n\n
\n\n| Definitively\u2009\u200ataxed\u2009\u200aincome\u2009\u200a/\u2009\u200a(expense) | \n87,937 | \n-47,609 | \n\n\n\n
\n\n| Use\u2009\u200aof\u2009\u200acapital\u2009\u200aallowances | \n0 | \n-586,234 | \n\n\n\n
\n\n| Specific\u2009\u200atax\u2009\u200aregimes\u2009\u200ain\u2009\u200aforeign\u2009\u200acountries | \n6,099,585 | \n4,029,637 | \n\n\n\n
\n\n| Non-taxable\u2009\u200aincome | \n-668,831 | \n-269,907 | \n\n\n\n
\n\n| Non-deductible\u2009\u200aexpenses | \n3,722,194 | \n2,936,893 | \n\n\n\n
\n\n| Use\u2009\u200aand\u2009\u200arecognition\u2009\u200aof\u2009\u200atax\u2009\u200alatencies | \n-3,596,197 | \n-754,926 | \n\n\n\n
\n\n| Unrecognised\u2009\u200alosses\u2009\u200acarried\u2009\u200aforward | \n67 | \n170,599 | \n\n\n\n
\n\n| Impact\u2009\u200aof\u2009\u200achange\u2009\u200ain\u2009\u200atax\u2009\u200arate | \n-9,646 | \n0 | \n\n\n\n
\n\n| Other\u2009\u200aadjustments | \n28,076 | \n652 | \n\n\n\n
\n\n| Tax expense as at 31 December | \n24,575,835 | \n19,696,109 | \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:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag333": {
"value": "\nNote 16. 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| EUR | \n | \n | \n\n\n\n
\n\n| Raw\u2009\u200amaterialsG | \n1,431,173 | \n550,516 | \n\n\n\n
\n\n| Consumables | \n5,025,337 | \n5,443,932 | \n\n\n\n
\n\n| Spare parts | \n1,634,483 | \n1,361,118 | \n\n\n\n
\n\n| Production\u2009\u200ain\u2009\u200aprogressG | \n5,652,735 | \n5,184,375 | \n\n\n\n
\n\n| Finished\u2009\u200aproducts | \n8,034,920 | \n4,377,247 | \n\n\n\n
\n\n| Gross amount (before impairment) as at 31 December | \n21,778,648 | \n16,917,188 | \n\n\n\n
\n\n| Inventory\u2009\u200awrite-downs | \n0 | \n-489 | \n\n\n\n
\n\n| Net amount as at 31 December | \n21,778,648 | \n16,916,699 | \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| EUR | \n | \n | \n\n\n\n
\n\n| Situation as at 1 January | \n16,917,188 | \n16,675,099 | \n\n\n\n
\n\n| Change\u2009\u200ain\u2009\u200ainventory | \n5,109,302 | \n-765,945 | \n\n\n\n
\n\n| Fair\u2009\u200avalue\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts | \n-699,435 | \n1,479,483 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n451,593 | \n-471,449 | \n\n\n\n
\n\n| Gross amount (before impairment) as at 31 December | \n21,778,648 | \n16,917,188 | \n\n\n\n
\n\n| Inventory\u2009\u200awrite-downs | \n0 | \n-489 | \n\n\n\n
\n\n| Net amount as at 31 December | \n21,778,648 | \n16,916,699 | \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-progressG | \nFinished goodsG | \n\n\n\n
\n\n| Palm\u2009\u200aproducts\u2009\u200a(tons) | \n0 | \n0 | \n3,773 | \n\n\n\n
\n\n| Rubber\u2009\u200a(tons) | \n677 | \n0 | \n1,631 | \n\n\n\n
\n\n| Others\u2009\u200a(units) | \n0 | \n26,517,167 | \n0 | \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-progressG | \nFinished goodsG | \n\n\n\n
\n\n| Palm\u2009\u200aproducts\u2009\u200a(tons) | \n0 | \n0 | \n4,157 | \n\n\n\n
\n\n| Rubber\u2009\u200a(tons) | \n1,294 | \n0 | \n2,776 | \n\n\n\n
\n\n| Others\u2009\u200a(units) | \n0 | \n25,183,692 | \n597,974 | \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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag334": {
"value": "\nNote 17. Trade receivables (current assets)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n1,418,576 | \n2,250,462 | \n\n\n\n
\n\n| Advances\u2009\u200aand\u2009\u200aprepayments | \n33,198 | \n8,698 | \n\n\n\n
\n\n| TOTAL | \n1,451,774 | \n2,259,160 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
Note 18. Other receivables (current assets)
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n
\n\n| EUR | \n | \n | \n\n\n
\n\n| Social\u2009\u200asecurity | \n14,176 | \n12,018 | \n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(*) | \n1,806,231 | \n9,856,820 | \n\n\n
\n\n| Accrued\u2009\u200acharges | \n244,739 | \n55,760 | \n\n\n
\n\n| TOTAL | \n2,065,146 | \n9,924,598 | \n\n\n
\n\n\n\n\n\n
\n\n\n
(*)\u2009\u200a The\u2009\u200a \u201cother\u2009\u200a receivables\u201d\u2009\u200a consist\u2009\u200a mainly\u2009\u200a of\u2009\u200a cash\u2009\u200a
\npooling\u2009\u200a receivables\u2009\u200a at\u2009\u200a Socfinde\u2009\u200a with\u2009\u200a related\u2009\u200a parties\u2009\u200a
\noutside\u2009\u200a the\u2009\u200aconsolidation\u2009\u200a scope,\u2009\u200a for\u2009\u200aEUR\u2009\u200a1.4\u2009\u200a million\u2009\u200a
\n(EUR\u2009\u200a8.5\u2009\u200amillion\u2009\u200ain\u2009\u200a2023).
\nThe\u2009\u200aaccounting\u2009\u200apolicy\u2009\u200aand\u2009\u200arisk\u2009\u200amanagement\u2009\u200aapplicable\u2009\u200a
\nto\u2009\u200areceivables\u2009\u200aare\u2009\u200adetailed\u2009\u200ain\u2009\u200aNotes\u2009\u200a1\u2009\u200aand\u2009\u200a34.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag335": {
"value": "\nNote 19. Cash and cash equivalents
\nReconciliation with the cash flow statement
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n
\n\n| EUR | \n | \n | \n\n\n
\n\n| Current account | \n149,037,854 | \n114,574,658 | \n\n\n
\n\n| TOTAL | \n149,037,854 | \n114,574,658 | \n\n\n
\n\n\n\n\n\n
\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag437": {
"value": "\n
\n
\n\nNote 20. Share capital
\nIssued\u2009\u200aand\u2009\u200afully\u2009\u200apaid\u2009\u200acapital\u2009\u200aamounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a24.5\u2009\u200amillion\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024\u2009\u200a(no\u2009\u200achange\u2009\u200acompared\u2009\u200ato\u2009\u200a
\n2023).\u2009\u200a
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200ashare\u2009\u200acapital\u2009\u200ais\u2009\u200arepresented\u2009\u200aby\u2009\u200a19,594,260\u2009\u200ashares\u2009\u200awithout\u2009\u200anominal\u2009\u200avalue.
\n\n
\n\n\n | \nOrdinary shares | \n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n
\n\n| Number of shares as at 31 December | \n19,594,260 | \n19,594,260 | \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 | \n19,594,260 | \n19,594,260 | \n\n\n\n\n\n
\n\n\n\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 21. Reserve
\nLegal reserve
\nIn\u2009\u200aaccordance\u2009\u200awith\u2009\u200aLuxembourg\u2009\u200acommercial\u2009\u200alaw,\u2009\u200athe\u2009\u200aCompany\u2009\u200ais\u2009\u200arequired\u2009\u200ato\u2009\u200aallocate\u2009\u200aa\u2009\u200aminimum\u2009\u200aof\u2009\u200a5%\u2009\u200aof\u2009\u200aits\u2009\u200anet\u2009\u200a
\nprofit\u2009\u200afor\u2009\u200aeach\u2009\u200afinancial\u2009\u200ayear\u2009\u200ato\u2009\u200aa\u2009\u200alegal\u2009\u200areserve.\u2009\u200aThis\u2009\u200arequirement\u2009\u200aceases\u2009\u200ato\u2009\u200abe\u2009\u200anecessary\u2009\u200aonce\u2009\u200athe\u2009\u200abalance\u2009\u200aon\u2009\u200a
\nthe\u2009\u200alegal\u2009\u200areserve\u2009\u200areaches\u2009\u200a10%\u2009\u200aof\u2009\u200athe\u2009\u200asubscribed\u2009\u200ashare\u2009\u200acapital.\u2009\u200aThe\u2009\u200alegal\u2009\u200areserve\u2009\u200ais\u2009\u200anot\u2009\u200aavailable\u2009\u200afor\u2009\u200adistribution\u2009\u200a
\nto\u2009\u200athe\u2009\u200ashareholders.
\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag438": {
"value": "\nNote 20. Share capital
\nIssued\u2009\u200aand\u2009\u200afully\u2009\u200apaid\u2009\u200acapital\u2009\u200aamounted\u2009\u200ato\u2009\u200aEUR\u2009\u200a24.5\u2009\u200amillion\u2009\u200aas\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024\u2009\u200a(no\u2009\u200achange\u2009\u200acompared\u2009\u200ato\u2009\u200a
\n2023).\u2009\u200a
\nAs\u2009\u200aat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024,\u2009\u200athe\u2009\u200ashare\u2009\u200acapital\u2009\u200ais\u2009\u200arepresented\u2009\u200aby\u2009\u200a19,594,260\u2009\u200ashares\u2009\u200awithout\u2009\u200anominal\u2009\u200avalue.
\n\n
\n\n\n | \nOrdinary shares | \n\n\n\n\n\n
\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n\n\n
\n\n| Number of shares as at 31 December | \n19,594,260 | \n19,594,260 | \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 | \n19,594,260 | \n19,594,260 | \n\n\n\n\n\n
\n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag439": {
"value": "\nNote 21. Reserve
\nLegal reserve
\nIn\u2009\u200aaccordance\u2009\u200awith\u2009\u200aLuxembourg\u2009\u200acommercial\u2009\u200alaw,\u2009\u200athe\u2009\u200aCompany\u2009\u200ais\u2009\u200arequired\u2009\u200ato\u2009\u200aallocate\u2009\u200aa\u2009\u200aminimum\u2009\u200aof\u2009\u200a5%\u2009\u200aof\u2009\u200aits\u2009\u200anet\u2009\u200a
\nprofit\u2009\u200afor\u2009\u200aeach\u2009\u200afinancial\u2009\u200ayear\u2009\u200ato\u2009\u200aa\u2009\u200alegal\u2009\u200areserve.\u2009\u200aThis\u2009\u200arequirement\u2009\u200aceases\u2009\u200ato\u2009\u200abe\u2009\u200anecessary\u2009\u200aonce\u2009\u200athe\u2009\u200abalance\u2009\u200aon\u2009\u200a
\nthe\u2009\u200alegal\u2009\u200areserve\u2009\u200areaches\u2009\u200a10%\u2009\u200aof\u2009\u200athe\u2009\u200asubscribed\u2009\u200ashare\u2009\u200acapital.\u2009\u200aThe\u2009\u200alegal\u2009\u200areserve\u2009\u200ais\u2009\u200anot\u2009\u200aavailable\u2009\u200afor\u2009\u200adistribution\u2009\u200a
\nto\u2009\u200athe\u2009\u200ashareholders.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag440": {
"value": "\nNote 22. Pension obligations
\n* Defined benefit pension plan and post-employment benefits
\nThe\u2009\u200a Group\u2009\u200a provides\u2009\u200a a\u2009\u200a defined\u2009\u200a benefit\u2009\u200a pension\u2009\u200a plan\u2009\u200a
\nto\u2009\u200a its\u2009\u200a employees\u2009\u200a in\u2009\u200a its\u2009\u200a Indonesian\u2009\u200a subsidiary.\u2009\u200a The\u2009\u200a
\nlatter\u2009\u200apay\u2009\u200abenefits\u2009\u200awhich\u2009\u200aare\u2009\u200apayable\u2009\u200ain\u2009\u200athe\u2009\u200aevent\u2009\u200aof\u2009\u200a
\nretirement\u2009\u200aor\u2009\u200avoluntary\u2009\u200aresignation.\u2009\u200aThe\u2009\u200abenefits\u2009\u200apaid\u2009\u200a
\nare\u2009\u200acalculated\u2009\u200aas\u2009\u200aa\u2009\u200apercentage\u2009\u200aof\u2009\u200athe\u2009\u200asalary\u2009\u200aand\u2009\u200aare\u2009\u200a
\nbased\u2009\u200aon\u2009\u200athe\u2009\u200anumber\u2009\u200aof\u2009\u200ayears\u2009\u200aof\u2009\u200aservice.
\nThe\u2009\u200a plan\u2009\u200a finds\u2009\u200a its\u2009\u200a legitimacy\u2009\u200a in\u2009\u200a the\u2009\u200a employment\u2009\u200a
\ncontract\u2009\u200a for\u2009\u200a the\u2009\u200a employees\u2009\u200a and\u2009\u200a on\u2009\u200a the\u2009\u200a collective\u2009\u200a
\nagreements\u2009\u200a for\u2009\u200a the\u2009\u200a labourers.\u2009\u200a No\u2009\u200a specific\u2009\u200a asset\u2009\u200a
\nagainst\u2009\u200athe\u2009\u200aprovisions\u2009\u200afinance\u2009\u200athe\u2009\u200abenefits\u2009\u200apayable\u2009\u200ato\u2009\u200a
\nthe\u2009\u200aemployees.
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n
\n\n| Assets and liabilities recognised in the statement of financial | \n | \n | \n\n\n\n\n
\n\n| position | \n | \n | \n\n\n\n\n
\n\n| Present\u2009\u200avalue\u2009\u200aof\u2009\u200aobligations | \n34,881,809 | \n34,533,436 | \n\n\n\n\n
\n\n| Net amount recognised in the statement of financial position for | \n34,881,809 | \n34,533,436 | \n\n\n\n\n
\n\n| defined benefit plans | \n | \n | \n\n\n\n\n
\n\n| Components of net charge | \n | \n | \n\n\n\n\n
\n\n| Current service costs | \n1,551,432 | \n1,834,219 | \n\n\n\n\n
\n\n| Financial\u2009\u200acosts | \n2,044,687 | \n2,106,160 | \n\n\n\n\n
\n\n| Present\u2009\u200aValue\u2009\u200aof\u2009\u200aBenefit\u2009\u200aobligation\u2009\u200afollowing\u2009\u200aemployee\u2009\u200amutation | \n9,096 | \n664,750 | \n\n\n\n\n
\n\n| Past service costs | \n-665,986 | \n23,790 | \n\n\n\n\n
\n\n| Defined benefit plan costs | \n2,939,229 | \n4,628,919 | \n\n\n\n\n
\n\n| Movements in liabilities / net assets recognised in the statement of | \n | \n | \n\n\n\n\n
\n\n| financial position | \n | \n | \n\n\n\n\n
\n\n| As at 1 January | \n34,533,436 | \n34,304,488 | \n\n\n\n\n
\n\n| Costs as per income statement | \n2,939,229 | \n4,628,919 | \n\n\n\n\n
\n\n| Contributions | \n-3,211,853 | \n-4,105,636 | \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\u200aother\u2009\u200acomprehensive\u2009\u200a | \n34,762 | \n604,036 | \n\n\n\n\n
\n\n| income | \n | \n | \n\n\n\n\n
\n\n| Foreign\u2009\u200aexchange\u2009\u200adifferences | \n586,235 | \n-898,371 | \n\n\n\n\n
\n\n| As at 31 December | \n34,881,809 | \n34,533,436 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Provisions\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* Actuarial gains and losses recognised in other comprehensive income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n
\n\n| Adjustments\u2009\u200aof\u2009\u200aliabilities\u2009\u200arelated\u2009\u200ato\u2009\u200aexperience | \n-969,312 | \n-2,150,024 | \n\n\n\n\n
\n\n| Changes\u2009\u200ain\u2009\u200afinancial\u2009\u200aassumptions\u2009\u200arelated\u2009\u200ato\u2009\u200arecognised\u2009\u200aliabilities | \n934,550 | \n1,545,988 | \n\n\n\n\n
\n\n| Actuarial gains and losses recognised during the period in other | \n-34,762 | \n-604,036 | \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
* Actuarial valuation assumptions
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n\n
\n\n| ASIA | \n | \n | \n\n\n\n\n
\n\n| Average\u2009\u200adiscount\u2009\u200arate | \nfrom\u2009\u200a6.88%\u2009\u200ato\u2009\u200a7.14% | \nfrom\u2009\u200a6.37%\u2009\u200ato\u2009\u200a7.10% | \n\n\n\n\n
\n\n| Expected\u2009\u200along-term\u2009\u200areturns\u2009\u200aof\u2009\u200aplan\u2009\u200aassets | \nN/A | \nN/A | \n\n\n\n\n
\n\n| Future\u2009\u200asalary\u2009\u200aincreases | \n7.50% | \n6.50% | \n\n\n\n\n
\n\n| Average\u2009\u200aremaining\u2009\u200aactive\u2009\u200alife\u2009\u200aof\u2009\u200aemployees\u2009\u200a(in\u2009\u200ayears) | \n14.17 | \n13.49 | \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| EUR | \n | \n | \n\n\n\n\n
\n\n| Actuarial value of the obligation | \n | \n | \n\n\n\n\n
\n\n| -\u2009\u200aPension\u2009\u200aplan | \n33,351,229 | \n32,801,665 | \n\n\n\n\n
\n\n| -\u2009\u200aOther\u2009\u200aLong-term\u2009\u200abenefits | \n1,530,580 | \n1,731,771 | \n\n\n\n\n
\n\n| Total as at 31 December | \n34,881,809 | \n34,533,436 | \n\n\n\n\n
\n\n| Actuarial rate (on pension plan) | \n | \n | \n\n\n\n\n
\n\n| Increase\u2009\u200aof\u2009\u200a0.5% | \n33,732,505 | \n33,382,168 | \n\n\n\n\n
\n\n| Decrease\u2009\u200aof\u2009\u200a0.5% | \n36,099,494 | \n35,753,213 | \n\n\n\n\n
\n\n| Expected future salary increases (on pension plan) | \n | \n | \n\n\n\n\n
\n\n| Increase\u2009\u200aof\u2009\u200a0.5% | \n36,001,791 | \n35,658,854 | \n\n\n\n\n
\n\n| Decrease\u2009\u200aof\u2009\u200a0.5% | \n33,814,893 | \n33,461,593 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The\u2009\u200asensitivity\u2009\u200aanalysis\u2009\u200aare\u2009\u200abased\u2009\u200aon\u2009\u200athe\u2009\u200asame\u2009\u200aactuarial\u2009\u200amethod\u2009\u200aused\u2009\u200ato\u2009\u200ameasure\u2009\u200athe\u2009\u200aobligations\u2009\u200aof\u2009\u200athe\u2009\u200adefined\u2009\u200a
\nbenefit\u2009\u200aplans.\u2009\u200aThe\u2009\u200amortality\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\u200a
\nsensitivity\u2009\u200aanalysis.
\n* Impact of the defined benefit pension plan on future cash flows
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n\n
\n\n| EUR | \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) | \n3,785,720 | \n4,267,713 | \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| Weighted\u2009\u200aaverage\u2009\u200aduration\u2009\u200aof\u2009\u200adefined\u2009\u200abenefit\u2009\u200aplan\u2009\u200aobligations\u2009\u200a(in\u2009\u200ayears) | \n13.32 | \n13.04 | \n\n\n\n\n
\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:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag442": {
"value": "\nNote 23. Financial debts
\nReconciliation of net cash surplus / (net debt)
\n
\n\n
\n\n\n | \nCash | \n | \nShort-term debt | \nLong-term | \nDebt | \n | \n | \n\n\n\n
\n\n | \nand cash | \nSub-total | \nand current | \ndebt, net | \nrelated to | \nSub-total | \nTOTAL | \n\n\n\n
\n\n | \nequivalents | \n | \nportion of long- | \nof current | \nleases | \n | \n | \n\n\n\n
\n\n | \n | \n | \nterm debt | \nportion | \n | \n | \n | \n\n\n\n
\n\n| As at 1 January 2023 | \n94,648,047 | \n94,648,047 | \n-18,522,296 | \n-9,375,586 | \n-425,822 | \n-28,323,704 | \n66,324,343 | \n\n\n\n
\n\n| Cash\u2009\u200aflows | \n20,389,257 | \n20,389,257 | \n27,484,691\u2009\u200a | \n-3,130 | \n27,687\u2009\u200a | \n27,509,248 | \n47,898,505 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange | \n-462,646\u2009\u200a | \n-462,646 | \n274,183 | \n138,684\u2009\u200a | \n14,240 | \n427,107 | \n-35,539 | \n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Transfers | \n0 | \n0 | \n-9,236,578\u2009\u200a | \n9,236,798\u2009\u200a | \n0 | \n220 | \n220 | \n\n\n\n
\n\n| Other movements with no | \n0 | \n0 | \n0 | \n3,234 | \n0 | \n3,234 | \n3,234 | \n\n\n\n
\n\n| impact\u2009\u200aon\u2009\u200acash\u2009\u200aflows | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| As at 31 December 2023 | \n114,574,658 | \n114,574,658 | \n0 | \n0 | \n-383,895 | \n-383,895 | \n114,190,763 | \n\n\n\n
\n\n| Cash\u2009\u200aflows | \n34,182,350 | \n34,182,350 | \n0 | \n0 | \n27,877 | \n27,877 | \n34,210,227 | \n\n\n\n
\n\n| Foreign\u2009\u200aexchange | \n280,846\u2009\u200a | \n280,846 | \n0 | \n0 | \n-23,309 | \n-23,309 | \n257,537 | \n\n\n\n
\n\n| differences | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| As at 31 December 2024 | \n149,037,854 | \n149,037,854 | \n0 | \n0 | \n-379,327 | \n-379,327 | \n148,658,527 | \n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag443": {
"value": "\nNote 24. Trade and other payables
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200acreditors:\u2009\u200asuppliers | \n3,542,993 | \n3,150,548 | \n\n\n\n
\n\n| Advances\u2009\u200areceived\u2009\u200aand\u2009\u200ainvoices\u2009\u200ato\u2009\u200abe\u2009\u200areceived | \n5,615,997 | \n4,194,665 | \n\n\n\n
\n\n| Sub-total trade payables | \n9,158,990 | \n7,345,213 | \n\n\n\n
\n\n| Staff\u2009\u200acost\u2009\u200aliabilities | \n22,645,555 | \n16,985,833 | \n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(*) | \n39,622,140 | \n42,470,901 | \n\n\n\n
\n\n| Accruals | \n162,986 | \n260,188 | \n\n\n\n
\n\n| Sub-total other current payables | \n62,430,681 | \n59,716,922 | \n\n\n\n
\n\n| TOTAL | \n71,589,671 | \n67,062,135 | \n\n\n\n
\n\n| Non-current\u2009\u200aliabilities | \n0 | \n0 | \n\n\n\n
\n\n| Current\u2009\u200aliabilities | \n71,589,671 | \n67,062,135 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n(*)\u2009\u200a Other\u2009\u200a payables\u2009\u200a consist\u2009\u200a mainly\u2009\u200a of\u2009\u200a debts\u2009\u200a of\u2009\u200a EUR\u2009\u200a 28.7\u2009\u200a million\u2009\u200a(EUR\u2009\u200a 31.5\u2009\u200amillion\u2009\u200a in\u2009\u200a 2023)\u2009\u200a relating\u2009\u200a to\u2009\u200a the\u2009\u200a cash\u2009\u200a pooling\u2009\u200a at\u2009\u200a
\nSocfinde.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag444": {
"value": "\nNote 25. Financial instruments
\n\n
\n\n\n | \n | \nFinancial assets | \nOther | \n | \n | \nOther | \n\n\n\n
\n\n | \nLoans and | \nat fair value | \nfinancial | \n | \nLoans and | \nfinancial | \n\n\n\n
\n\n| 31/12/2023 | \nborrowings | \nthrough other | \nassets and | \nTOTAL | \nborrowings | \nassets and | \n\n\n\n
\n\n | \n | \ncomprehensive | \nliabilities | \n | \n(*) | \nliabilities | \n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n(*) | \n\n\n\n
\n\n | \nAt | \n | \n | \n | \nAt fair | \nAt fair | \n\n\n\n
\n\n| EUR | \namortised | \nAt fair value | \nAt cost | \n | \nvalue | \nvalue | \n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200a | \n0 | \n5,231,277 | \n0 | \n5,231,277 | \n0 | \n0 | \n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n50,412,500 | \n0 | \n87,675 | \n50,500,175 | \n50,412,500 | \n87,675 | \n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n2,259,161 | \n2,259,161 | \n0 | \n2,259,161 | \n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n9,924,597 | \n9,924,597 | \n0 | \n9,924,597 | \n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n114,574,658 | \n114,574,658 | \n0 | \n114,574,658 | \n\n\n\n
\n\n| Total Assets | \n50,412,500 | \n5,231,277 | \n126,846,091 | \n182,489,868 | \n50,412,500 | \n126,846,091 | \n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current) | \n0 | \n0 | \n7,345,213 | \n7,345,213 | \n0 | \n7,345,213 | \n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current) | \n0 | \n0 | \n59,716,922 | \n59,716,922 | \n0 | \n59,716,922 | \n\n\n\n
\n\n| Total Liabilities | \n0 | \n0 | \n67,062,135 | \n67,062,135 | \n0 | \n67,062,135 | \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\u200aSee\u2009\u200aNote\u2009\u200a23.
\n\n
\n\n\n| 31/12/2023 | \n | \nFair Value | \n | \n\n\n\n
\n\n| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n5,231,277 | \n5,231,277 | \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 | \nFinancial | \n | \n | \n | \nOther | \n\n\n\n
\n\n | \n | \nassets at | \nOther | \n | \nLoans and | \nfinancial | \n\n\n\n
\n\n| 31/12/2024 | \nLoans and | \nfair value | \nfinancial | \nTOTAL | \nborrowings | \nassets and | \n\n\n\n
\n\n | \nborrowings | \nthrough other | \nassets and | \n | \n(*) | \nliabilities | \n\n\n\n
\n\n | \n | \ncomprehensive | \nliabilities | \n | \n | \n(*) | \n\n\n\n
\n\n | \n | \nincome | \n | \n | \n | \n | \n\n\n\n
\n\n | \nAt | \n | \n | \n | \nAt fair | \nAt fair | \n\n\n\n
\n\n| EUR | \namortised | \nAt fair value | \nAt cost | \n | \nvalue | \nvalue | \n\n\n\n
\n\n | \ncost | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Assets | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200a | \n0 | \n5,253,839 | \n0 | \n5,253,839 | \n0 | \n0 | \n\n\n\n
\n\n| other comprehensive income | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n0 | \n0 | \n93,223 | \n93,223 | \n0 | \n93,223 | \n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n0 | \n1,451,775 | \n1,451,775 | \n0 | \n1,451,775 | \n\n\n\n
\n\n| Other\u2009\u200areceivables | \n0 | \n0 | \n2,065,146 | \n2,065,146 | \n0 | \n2,065,146 | \n\n\n\n
\n\n| Cash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents\u2009\u200a(**) | \n0 | \n0 | \n149,037,854 | \n149,037,854 | \n0 | \n149,037,854 | \n\n\n\n
\n\n| Total Assets | \n0 | \n5,253,839 | \n152,647,998 | \n157,901,837 | \n0 | \n152,647,998 | \n\n\n\n
\n\n| Liabilities | \n | \n | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200apayables\u2009\u200a(current) | \n0 | \n0 | \n9,158,991 | \n9,158,991 | \n0 | \n9,158,991 | \n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(current) | \n0 | \n0 | \n62,430,681 | \n62,430,681 | \n0 | \n62,430,681 | \n\n\n\n
\n\n| Total Liabilities | \n0 | \n0 | \n71,589,672 | \n71,589,672 | \n0 | \n71,589,672 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200aFor\u2009\u200ainformation\u2009\u200apurposes.
\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| EUR | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nTOTAL | \n\n\n\n
\n\n| Financial\u2009\u200aassets\u2009\u200aat\u2009\u200afair\u2009\u200avalue\u2009\u200athrough\u2009\u200aother\u2009\u200a | \n0 | \n0 | \n5,253,839 | \n5,253,839 | \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
The\u2009\u200aGroup\u2009\u200adid\u2009\u200anot\u2009\u200aidentify\u2009\u200amaterial\u2009\u200adifferences\u2009\u200abetween\u2009\u200athe\u2009\u200acarrying\u2009\u200aamount\u2009\u200aof\u2009\u200athe\u2009\u200aloans\u2009\u200aand\u2009\u200atheir\u2009\u200afair\u2009\u200avalue.\u2009\u200a
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag446": {
"value": "\nNote 26. Staff costs and average number of staff
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| Average number of employees | \n | \n | \n\n\n\n
\n\n| Directors | \n195 | \n194 | \n\n\n\n
\n\n| Employees | \n2,760 | \n2,590 | \n\n\n\n
\n\n| Workers\u2009\u200a(including\u2009\u200atemporary\u2009\u200aworkers) | \n6,776 | \n6,902 | \n\n\n\n
\n\n| TOTAL | \n9,731 | \n9,686 | \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| Staff costs | \n | \n | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Remuneration | \n65,690,909 | \n58,505,265 | \n\n\n\n
\n\n| Social\u2009\u200asecurity\u2009\u200aand\u2009\u200apension\u2009\u200aexpenses | \n4,908,667 | \n6,530,200 | \n\n\n\n
\n\n| TOTAL | \n70,599,576 | \n65,035,465 | \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:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag447": {
"value": "\n
\n\n
\n\n
\n\nNote 27. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aon\u2009\u200aother\u2009\u200ainvestments\u2009\u200a(*) | \n1,394,167 | \n4,629,133 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n6,107,481 | \n4,256,771 | \n\n\n\n
\n\n| Exchange\u2009\u200agains | \n11,535,801 | \n3,184,412 | \n\n\n\n
\n\n| Others | \n51,824 | \n35,104 | \n\n\n\n
\n\n| TOTAL | \n19,089,273 | \n12,105,420 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Interests\u2009\u200amainly\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200along-term\u2009\u200aadvances\u2009\u200atowards\u2009\u200aSocfin\u2009\u200a(see\u2009\u200aNote\u2009\u200a31).
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\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 28. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Impairment on non-current assets | \n-90,697 | \n170,407 | \n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n40,929 | \n40,977 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n720,178 | \n1,024,131 | \n\n\n\n
\n\n| Impairment on current assets | \n11,036 | \n2,897 | \n\n\n\n
\n\n| Exchange\u2009\u200alosses | \n7,380,448 | \n5,693,613 | \n\n\n\n
\n\n| Others | \n31 | \n610,435 | \n\n\n\n
\n\n| TOTAL | \n8,061,925 | \n7,542,460 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag448": {
"value": "\n
\n\n
\n\nNote 27. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aon\u2009\u200aother\u2009\u200ainvestments\u2009\u200a(*) | \n1,394,167 | \n4,629,133 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n6,107,481 | \n4,256,771 | \n\n\n\n
\n\n| Exchange\u2009\u200agains | \n11,535,801 | \n3,184,412 | \n\n\n\n
\n\n| Others | \n51,824 | \n35,104 | \n\n\n\n
\n\n| TOTAL | \n19,089,273 | \n12,105,420 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Interests\u2009\u200amainly\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200along-term\u2009\u200aadvances\u2009\u200atowards\u2009\u200aSocfin\u2009\u200a(see\u2009\u200aNote\u2009\u200a31).
\n
\n\n\n\n\n\n\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 28. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Impairment on non-current assets | \n-90,697 | \n170,407 | \n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n40,929 | \n40,977 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n720,178 | \n1,024,131 | \n\n\n\n
\n\n| Impairment on current assets | \n11,036 | \n2,897 | \n\n\n\n
\n\n| Exchange\u2009\u200alosses | \n7,380,448 | \n5,693,613 | \n\n\n\n
\n\n| Others | \n31 | \n610,435 | \n\n\n\n
\n\n| TOTAL | \n8,061,925 | \n7,542,460 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\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:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag449": {
"value": "\n
\n\nNote 27. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aon\u2009\u200aother\u2009\u200ainvestments\u2009\u200a(*) | \n1,394,167 | \n4,629,133 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n6,107,481 | \n4,256,771 | \n\n\n\n
\n\n| Exchange\u2009\u200agains | \n11,535,801 | \n3,184,412 | \n\n\n\n
\n\n| Others | \n51,824 | \n35,104 | \n\n\n\n
\n\n| TOTAL | \n19,089,273 | \n12,105,420 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Interests\u2009\u200amainly\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200along-term\u2009\u200aadvances\u2009\u200atowards\u2009\u200aSocfin\u2009\u200a(see\u2009\u200aNote\u2009\u200a31).
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag450": {
"value": "\nNote 27. Other financial income
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aon\u2009\u200aother\u2009\u200ainvestments\u2009\u200a(*) | \n1,394,167 | \n4,629,133 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200afrom\u2009\u200areceivables\u2009\u200aand\u2009\u200acash\u2009\u200aand\u2009\u200acash\u2009\u200aequivalents | \n6,107,481 | \n4,256,771 | \n\n\n\n
\n\n| Exchange\u2009\u200agains | \n11,535,801 | \n3,184,412 | \n\n\n\n
\n\n| Others | \n51,824 | \n35,104 | \n\n\n\n
\n\n| TOTAL | \n19,089,273 | \n12,105,420 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(*)\u2009\u200a Interests\u2009\u200amainly\u2009\u200arelating\u2009\u200ato\u2009\u200athe\u2009\u200along-term\u2009\u200aadvances\u2009\u200atowards\u2009\u200aSocfin\u2009\u200a(see\u2009\u200aNote\u2009\u200a31).
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag453": {
"value": "\n
\n\nNote 28. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Impairment on non-current assets | \n-90,697 | \n170,407 | \n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n40,929 | \n40,977 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n720,178 | \n1,024,131 | \n\n\n\n
\n\n| Impairment on current assets | \n11,036 | \n2,897 | \n\n\n\n
\n\n| Exchange\u2009\u200alosses | \n7,380,448 | \n5,693,613 | \n\n\n\n
\n\n| Others | \n31 | \n610,435 | \n\n\n\n
\n\n| TOTAL | \n8,061,925 | \n7,542,460 | \n\n\n\n
\n\n\n\n\n\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:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag454": {
"value": "\nNote 28. Financial expenses
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| On non-current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Impairment on non-current assets | \n-90,697 | \n170,407 | \n\n\n\n
\n\n| Interest\u2009\u200aexpense\u2009\u200aon\u2009\u200alease\u2009\u200aliabilities | \n40,929 | \n40,977 | \n\n\n\n
\n\n| On current assets / liabilities | \n | \n | \n\n\n\n
\n\n| Interest\u2009\u200aand\u2009\u200afinance\u2009\u200aexpense | \n720,178 | \n1,024,131 | \n\n\n\n
\n\n| Impairment on current assets | \n11,036 | \n2,897 | \n\n\n\n
\n\n| Exchange\u2009\u200alosses | \n7,380,448 | \n5,693,613 | \n\n\n\n
\n\n| Others | \n31 | \n610,435 | \n\n\n\n
\n\n| TOTAL | \n8,061,925 | \n7,542,460 | \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:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag455": {
"value": "\nNote 29. Net earnings per share
\nUndiluted\u2009\u200anet\u2009\u200aearnings\u2009\u200aper\u2009\u200ashare\u2009\u200a(basic)\u2009\u200ais\u2009\u200athe\u2009\u200aprofit\u2009\u200a
\nfor\u2009\u200a the\u2009\u200a year\u2009\u200a attributable\u2009\u200a to\u2009\u200a ordinary\u2009\u200a shareholders\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
\n\n| Net\u2009\u200aprofit\u2009\u200a/\u2009\u200a(loss)\u2009\u200afor\u2009\u200athe\u2009\u200aperiod\u2009\u200a(in\u2009\u200aeuros) | \n60,913,814 | \n46,103,360 | \n\n\n\n
\n\n| Average\u2009\u200anumber\u2009\u200aof\u2009\u200ashares | \n19,594,260 | \n19,594,260 | \n\n\n\n
\n\n| Net earnings per share undiluted (in euros) | \n3.11 | \n2.35 | \n\n\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:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag456": {
"value": "\nNote 30. Dividends and directors\u2019 fees
\nThe\u2009\u200aBoard\u2009\u200awill\u2009\u200apropose\u2009\u200aat\u2009\u200athe\u2009\u200aAnnual\u2009\u200aGeneral\u2009\u200aMeeting\u2009\u200a
\nof\u2009\u200a 4\u2009\u200a June\u2009\u200a 2025\u2009\u200a the\u2009\u200a payment\u2009\u200a of\u2009\u200a a\u2009\u200a total\u2009\u200a dividend\u2009\u200a of\u2009\u200a
\nEUR\u2009\u200a5.00\u2009\u200aper\u2009\u200ashare,\u2009\u200aout\u2009\u200aof\u2009\u200awhich\u2009\u200aan\u2009\u200ainterim\u2009\u200adividend\u2009\u200a
\nof\u2009\u200a EUR\u2009\u200a 2.00\u2009\u200a per\u2009\u200a share\u2009\u200a was\u2009\u200a paid\u2009\u200a in\u2009\u200a November\u2009\u200a 2024.\u2009\u200a
\nIf\u2009\u200athe\u2009\u200aproposed\u2009\u200a dividend\u2009\u200ais\u2009\u200a approved\u2009\u200aby\u2009\u200athe\u2009\u200a general\u2009\u200a
\nmeeting\u2009\u200a of\u2009\u200ashareholders,\u2009\u200a a\u2009\u200a balance\u2009\u200a of\u2009\u200aEUR\u2009\u200a 3.00\u2009\u200a per\u2009\u200a
\nshare\u2009\u200a for\u2009\u200a a\u2009\u200a total\u2009\u200a amount\u2009\u200a of\u2009\u200a EUR\u2009\u200a58.8\u2009\u200a million\u2009\u200a would\u2009\u200a
\ntherefore\u2009\u200aremain\u2009\u200apayable.
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| Dividends\u2009\u200aand\u2009\u200ainterim\u2009\u200adividends\u2009\u200adistributed\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n78,377,040 | \n68,579,910 | \n\n\n\n
\n\n| Number of shares | \n19,594,260 | \n19,594,260 | \n\n\n\n
\n\n| Dividend\u2009\u200aper\u2009\u200ashare\u2009\u200adistributed\u2009\u200aduring\u2009\u200athe\u2009\u200aperiod | \n4.00 | \n3.50 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\nIn\u2009\u200aaddition,\u2009\u200ain\u2009\u200aaccordance\u2009\u200awith\u2009\u200athe\u2009\u200astatutory\u2009\u200aprovisions,\u2009\u200a1/9
\nth
\n\u2009\u200aof\u2009\u200athe\u2009\u200agross\u2009\u200adividend\u2009\u200ais\u2009\u200aallocated\u2009\u200ato\u2009\u200athe\u2009\u200aBoard\u2009\u200aof\u2009\u200a
\nDirectors.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag457": {
"value": "5.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag461": {
"value": "4.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag462": {
"value": "3.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag458": {
"value": "\n
\nNote 31. Information on related party
\n\n* Directors\u2019 remuneration
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Short-term\u2009\u200abenefits | \n12,691,356 | \n11,674,417 | \n\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| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n
\n\n| Long-term\u2009\u200aadvances\u2009\u200a(Note\u2009\u200a12) | \n50,000,000 | \n132,500 | \n280,000 | \n50,412,500 | \n\n\n\n
\n\n | \n50,000,000 | \n132,500 | \n280,000 | \n50,412,500 | \n\n\n\n
\n\n| Current assets | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n1,078,622 | \n6,988 | \n1,085,610 | \n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(Note\u2009\u200a18) | \n900,000 | \n8,505,786 | \n0 | \n9,405,786 | \n\n\n\n
\n\n | \n900,000 | \n9,584,408 | \n6,988 | \n10,491,396 | \n\n\n\n
\n\n| Current liabilities | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n18,167 | \n0 | \n18,167 | \n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(Note\u2009\u200a24) | \n5,885,386 | \n8,280,574 | \n18,178,167 | \n32,344,127 | \n\n\n\n
\n\n | \n5,885,386 | \n8,298,741 | \n18,178,167 | \n32,362,294 | \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| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n
\n\n| Income statement | \n | \n | \n | \n | \n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200adelivered | \n0 | \n8,217,506 | \n74,431 | \n8,291,937 | \n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200areceived | \n0 | \n5,018,633 | \n359,324 | \n5,377,957 | \n\n\n\n
\n\n| Financial\u2009\u200aincome | \n4,520,047 | \n149,393 | \n254,465 | \n4,923,905 | \n\n\n\n
\n\n| Financial\u2009\u200aexpenses | \n44,921 | \n279,709 | \n278,840 | \n603,470 | \n\n\n\n
\n\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| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n
\n\n| Current assets | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n0 | \n915,214 | \n32,451 | \n947,665 | \n\n\n\n
\n\n| Other\u2009\u200areceivables\u2009\u200a(Note\u2009\u200a18) | \n0 | \n1,379,319 | \n0 | \n1,379,319 | \n\n\n\n
\n\n | \n0 | \n2,294,533 | \n32,451 | \n2,326,984 | \n\n\n\n
\n\n| Current liabilities | \n | \n | \n | \n | \n\n\n\n
\n\n| Trade\u2009\u200apayables | \n0 | \n318,407 | \n0 | \n318,407 | \n\n\n\n
\n\n| Other\u2009\u200apayables\u2009\u200a(Note\u2009\u200a24) | \n9,787,917 | \n8,915,095 | \n10,892,562 | \n29,595,574 | \n\n\n\n
\n\n | \n9,787,917 | \n9,233,502 | \n10,892,562 | \n29,913,981 | \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| EUR | \nParent | \nAssociates | \nOther related | \nTOTAL | \n\n\n\n
\n\n | \n | \n | \nparties | \n | \n\n\n\n
\n\n| Income statement | \n | \n | \n | \n | \n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200adelivered | \n0 | \n8,857,633 | \n47,092 | \n8,904,725 | \n\n\n\n
\n\n| Services\u2009\u200aand\u2009\u200agoods\u2009\u200areceived | \n0 | \n5,035,412 | \n544,697 | \n5,580,109 | \n\n\n\n
\n\n| Financial\u2009\u200aincome | \n1,395,047 | \n187,011 | \n805 | \n1,582,863 | \n\n\n\n
\n\n| Financial\u2009\u200aexpenses | \n129,043 | \n269,600 | \n313,179 | \n711,822 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
As\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a Socfinasia\u2009\u200a has\u2009\u200a no\u2009\u200a more\u2009\u200a
\nreceivable\u2009\u200a towards\u2009\u200a Socfin,\u2009\u200a following\u2009\u200a the\u2009\u200a repayment\u2009\u200a
\nby\u2009\u200a Socfin\u2009\u200a of\u2009\u200a the\u2009\u200a EUR\u2009\u200a 50.0\u2009\u200a million\u2009\u200a advance\u2009\u200a during\u2009\u200a
\n2024.\u2009\u200a This\u2009\u200a receivable\u2009\u200a beared\u2009\u200a interest\u2009\u200a at\u2009\u200a 6%.\u2009\u200a The\u2009\u200a
\namount\u2009\u200a of\u2009\u200a interest\u2009\u200a recognised\u2009\u200a for\u2009\u200a the\u2009\u200a year\u2009\u200a 2024\u2009\u200a is\u2009\u200a
\nEUR\u2009\u200a1.4\u2009\u200amillion.
\nNo\u2009\u200aother\u2009\u200asignificant\u2009\u200atransaction\u2009\u200ahas\u2009\u200abeen\u2009\u200anoted\u2009\u200awith\u2009\u200a
\nthe\u2009\u200a parent\u2009\u200a company\u2009\u200a Socfin,\u2009\u200a with\u2009\u200a the\u2009\u200a exception\u2009\u200a of\u2009\u200a
\nthe\u2009\u200a payment\u2009\u200a of\u2009\u200a dividends\u2009\u200a and\u2009\u200a interim\u2009\u200a dividends\u2009\u200a by\u2009\u200a
\nSocfinasia,\u2009\u200aamounting\u2009\u200ato\u2009\u200aEUR\u2009\u200a39.9\u2009\u200amillion\u2009\u200ain\u2009\u200a2023\u2009\u200aand\u2009\u200a
\nEUR\u2009\u200a45.7\u2009\u200amillion\u2009\u200ain\u2009\u200a2024.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200aSocfinde\u2009\u200ahas\u2009\u200aa\u2009\u200a
\npayable\u2009\u200aof\u2009\u200aEUR\u2009\u200a9.8\u2009\u200amillion\u2009\u200awith\u2009\u200athe\u2009\u200aparent\u2009\u200acompany\u2009\u200aas\u2009\u200a
\nat\u2009\u200a31\u2009\u200aDecember\u2009\u200a2024.
\nAs\u2009\u200a at\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a Socfinde\u2009\u200a has\u2009\u200a an\u2009\u200a amount\u2009\u200a
\npayable\u2009\u200a of\u2009\u200a EUR\u2009\u200a 8.5\u2009\u200a million\u2009\u200a towards\u2009\u200a Socfinaf\u2009\u200a and\u2009\u200a its\u2009\u200a
\nsubsidiaries\u2009\u200a(2023:\u2009\u200aEUR\u2009\u200a15.9\u2009\u200amillion).
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag459": {
"value": "\n* Directors\u2019 remuneration
\n\n
\n\n\n | \n2024 | \n2023 | \n\n\n\n
\n\n| EUR | \n | \n | \n\n\n\n
\n\n| Short-term\u2009\u200abenefits | \n12,691,356 | \n11,674,417 | \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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag481": {
"value": "\n
\n\nNote 32. Off balance sheet commitments
\nThe\u2005Group\u2005has\u2005no\u2005material\u2005off\u2005balance\u2005sheet\u2005commitments\u2005as\u2005at\u20052024\u2005year-end.
\n
\n\n\n\n
\n\n\n\n
\n\nNote 36. Contingent liabilities
\n1 Litigation against the Belgian Federal Public
\nService Finance (Corporate Tax)
\nThe\u2009\u200a company\u2009\u200a SOCFICOM\u2009\u200a (\u201cSocficom\u201d),\u2009\u200a a\u2009\u200a public\u2009\u200a
\nlimited\u2009\u200a company\u2009\u200a incorporated\u2009\u200a under\u2009\u200a Liechtenstein\u2009\u200a
\nlaw\u2009\u200aand\u2009\u200aa\u2009\u200asubsidiary\u2009\u200aof\u2009\u200athe\u2009\u200aGroup,\u2009\u200awas\u2009\u200athe\u2009\u200asubject\u2009\u200aof\u2009\u200a
\ncriminal\u2009\u200a proceedings\u2009\u200a initiated\u2009\u200a by\u2009\u200a the\u2009\u200a Belgian\u2009\u200a Public\u2009\u200a
\nProsecutor\u2019s\u2009\u200aOffice.
\nThe\u2009\u200a main\u2009\u200a accusation\u2009\u200a against\u2009\u200a Socficom\u2009\u200a was\u2009\u200a that\u2009\u200a the\u2009\u200a
\nBelgian\u2009\u200a Public\u2009\u200a Prosecutor\u2019s\u2009\u200a Office\u2009\u200a considered\u2009\u200a that\u2009\u200a
\nSocficom\u2009\u200awas\u2009\u200aa\u2009\u200a\u201cBelgian\u2009\u200aresident\u2009\u200acompany\u201d,\u2009\u200asubject\u2009\u200a
\nto\u2009\u200aBelgian\u2009\u200acorporate\u2009\u200aincome\u2009\u200atax.
\nSocficom\u2009\u200awas\u2009\u200aacquitted,\u2009\u200afollowing\u2009\u200aa\u2009\u200aruling\u2009\u200aby\u2009\u200athe\u2009\u200a11
\nth
\n
\nChamber\u2009\u200a of\u2009\u200a the\u2009\u200a Brussels\u2009\u200a Court\u2009\u200a of\u2009\u200a Appeal,\u2009\u200a sitting\u2009\u200a in\u2009\u200a
\ncorrectional\u2009\u200amatters,\u2009\u200adated\u2009\u200afrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018.\u2009\u200aThe\u2009\u200a
\nCourt\u2009\u200aruled\u2009\u200athat\u2009\u200a\u201cit\u2009\u200ais\u2009\u200aclear\u2009\u200afrom\u2009\u200aall\u2009\u200athese\u2009\u200aelements\u2009\u200a
\nthat\u2009\u200athe\u2009\u200areal\u2009\u200aseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200a
\nestablished\u2009\u200a in\u2009\u200aLiechtenstein\u2009\u200a and\u2009\u200a that\u2009\u200a nothing\u2009\u200aallows\u2009\u200a
\nit\u2009\u200ato\u2009\u200abe\u2009\u200alocated\u2009\u200ain\u2009\u200aBrussels\u201d.\u2009\u200aThe\u2009\u200aPublic\u2009\u200aProsecutor\u2019s\u2009\u200a
\nOffice\u2009\u200adid\u2009\u200anot\u2009\u200aappeal\u2009\u200aagainst\u2009\u200athis\u2009\u200ajudgement\u2009\u200aand\u2009\u200athis\u2009\u200a
\ndecision\u2009\u200ais\u2009\u200atherefore\u2009\u200afinal.
\nHowever,\u2009\u200a the\u2009\u200a Federal\u2009\u200a Public\u2009\u200a Service\u2009\u200a Finance,\u2009\u200a relied\u2009\u200a
\nexclusively\u2009\u200aon\u2009\u200athe\u2009\u200ainvestigation\u2009\u200afile\u2009\u200asubmitted\u2009\u200aby\u2009\u200athe\u2009\u200a
\nBelgian\u2009\u200aPublic\u2009\u200aProsecutor\u2019s\u2009\u200aOffice\u2009\u200ain\u2009\u200acriminal\u2009\u200amatters.\u2009\u200a
\nThe\u2009\u200aformer\u2009\u200atherefore\u2009\u200amaintains\u2009\u200athat\u2009\u200aSocficom\u2009\u200ameets\u2009\u200a
\nthe\u2009\u200aconditions\u2009\u200ato\u2009\u200abe\u2009\u200aliable\u2009\u200ato\u2009\u200acorporate\u2009\u200aincome\u2009\u200atax\u2009\u200ain\u2009\u200a
\nBelgium.\u2009\u200aThe\u2009\u200aFederal\u2009\u200aPublic\u2009\u200aService\u2009\u200aFinance\u2009\u200aconsiders\u2009\u200a
\nthat\u2009\u200a Socficom\u2009\u200a is\u2009\u200a effectively\u2009\u200a managed\u2009\u200a from\u2009\u200a Belgium\u2009\u200a
\nand\u2009\u200athat\u2009\u200aall\u2009\u200aits\u2009\u200aactivities\u2009\u200aare\u2009\u200acarried\u2009\u200aout\u2009\u200athere.\u2009\u200a
\nSocficom\u2009\u200a was\u2009\u200a therefore\u2009\u200a automatically\u2009\u200a assessed\u2009\u200a with\u2009\u200a
\ncorporate\u2009\u200aincome\u2009\u200atax\u2009\u200aon\u2009\u200a4\u2009\u200aJanuary\u2009\u200a2012,\u2009\u200afor\u2009\u200athe\u2009\u200atax\u2009\u200a
\nyears 2004 to 2009 for an amount of EUR 77,343,783,
\nexcluding\u2009\u200alate\u2009\u200apayment\u2009\u200ainterest\u2009\u200aat\u2009\u200aan\u2009\u200aannual\u2009\u200arate\u2009\u200aof\u2009\u200a
\n7%\u2009\u200areduced\u2009\u200ato\u2009\u200a4%\u2009\u200aas\u2009\u200afrom\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2018.
\nOn\u2009\u200a 5\u2009\u200aApril\u2009\u200a 2013,\u2009\u200a Socficom\u2009\u200a filed\u2009\u200a a\u2009\u200a tax\u2009\u200a claim\u2009\u200a against\u2009\u200a
\nthe\u2009\u200a6\u2009\u200aex\u2009\u200aofficio\u2009\u200atax\u2009\u200aassessments.\u2009\u200aThese\u2009\u200a6\u2009\u200aclaims\u2009\u200awere\u2009\u200a
\ndeclared\u2009\u200aadmissible,\u2009\u200abut\u2009\u200awere\u2009\u200arejected.
\nSocficom\u2009\u200a filed\u2009\u200a an\u2009\u200a action\u2009\u200a before\u2009\u200a the\u2009\u200a \u201cTribunal\u2009\u200a de\u2009\u200a
\npremi\u00e8re\u2009\u200ainstance\u2009\u200afrancophone\u201d\u2009\u200aof\u2009\u200aBrussels.\u2009\u200a
\nThe\u2009\u200a \u201cTribunal\u2009\u200a de\u2009\u200a premi\u00e8re\u2009\u200a instance\u2009\u200a francophone\u201d\u2009\u200a
\nof\u2009\u200aBrussels,\u2009\u200aby\u2009\u200ajudgement\u2009\u200adated\u2009\u200afrom\u2009\u200a26\u2009\u200aApril\u2009\u200a2019,\u2009\u200a
\ndeclared\u2009\u200a the\u2009\u200aclaim\u2009\u200aadmissible\u2009\u200a and\u2009\u200a partially\u2009\u200a founded\u2009\u200a
\ninsofar\u2009\u200aas\u2009\u200ait\u2009\u200aordered\u2009\u200athe\u2009\u200apartial\u2009\u200arelief\u2009\u200aof\u2009\u200athe\u2009\u200adisputed\u2009\u200a
\ntaxes.
\nSocficom\u2009\u200a considers\u2009\u200a that\u2009\u200a this\u2009\u200a decision,\u2009\u200a although\u2009\u200a
\npartially\u2009\u200a favourable\u2009\u200a to\u2009\u200a the\u2009\u200a argument\u2009\u200a it\u2009\u200a defended\u2009\u200a
\nbefore\u2009\u200a the\u2009\u200a Court,\u2009\u200a is\u2009\u200a not\u2009\u200a satisfactory,\u2009\u200a given\u2009\u200a the\u2009\u200a
\nacquittal\u2009\u200adecision\u2009\u200areferred\u2009\u200ato\u2009\u200aabove.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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\u200atax\u2009\u200aauthorities\u2009\u200awant\u2009\u200ato\u2009\u200atax\u2009\u200aSocficom\u2009\u200aexclusively\u2009\u200a
\non\u2009\u200athe\u2009\u200a basis\u2009\u200a of\u2009\u200athe\u2009\u200a elements\u2009\u200ain\u2009\u200a the\u2009\u200a criminal\u2009\u200afile,\u2009\u200a as\u2009\u200a
\nthe\u2009\u200a tax\u2009\u200a file\u2009\u200a does\u2009\u200a not\u2009\u200a contain\u2009\u200a any\u2009\u200a \u201cnew\u2009\u200a claims\u201d\u2009\u200a in\u2009\u200a
\nrelation\u2009\u200ato\u2009\u200athe\u2009\u200acriminal\u2009\u200aproceedings.\u2009\u200aThe\u2009\u200afacts\u2009\u200ajudged\u2009\u200a
\nin\u2009\u200athe\u2009\u200atax\u2009\u200aproceedings\u2009\u200ahave\u2009\u200aalready\u2009\u200abeen\u2009\u200adecided\u2009\u200aby\u2009\u200a
\nthe\u2009\u200a Court\u2009\u200a of\u2009\u200a Appeal\u2009\u200a (correctional\u2009\u200a chamber)\u2009\u200a which\u2009\u200a
\nacquitted\u2009\u200aSocficom\u2009\u200aand\u2009\u200athe\u2009\u200aother\u2009\u200adefendants.
\nThe\u2009\u200aCourt\u2009\u200acould\u2009\u200atherefore\u2009\u200anot\u2009\u200aagree\u2009\u200awith\u2009\u200athe\u2009\u200atax\u2009\u200aoffice\u2009\u200a
\non\u2009\u200athe\u2009\u200a basis\u2009\u200a of\u2009\u200adocuments,\u2009\u200a observations\u2009\u200aor\u2009\u200a findings,\u2009\u200a
\nwithout\u2009\u200a taking\u2009\u200a into\u2009\u200a consideration\u2009\u200a the\u2009\u200a judgement\u2009\u200a of\u2009\u200a
\nthe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200aof\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018.\u2009\u200aThe\u2009\u200aBrussels\u2009\u200a
\nTax\u2009\u200a Court\u2009\u200a has\u2009\u200a \u201cre-heard\u201d\u2009\u200a the\u2009\u200a criminal\u2009\u200a case\u2009\u200a ignoring\u2009\u200a
\nthe\u2009\u200aacquittal\u2009\u200aof\u2009\u200athe\u2009\u200a11
\nth
\n\u2009\u200aChamber\u2009\u200aof\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200a
\nof\u2009\u200aAppeal.
\nSocficom\u2009\u200ahas\u2009\u200atherefore\u2009\u200adecided\u2009\u200ato\u2009\u200aappeal\u2009\u200aagainst\u2009\u200athe\u2009\u200a
\ntax\u2009\u200ajudgement\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200arequest\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200agrants\u2009\u200a
\nthe\u2009\u200arequest\u2009\u200ainitially\u2009\u200aformulated\u2009\u200aby\u2009\u200athe\u2009\u200acompany,\u2009\u200ai.e.\u2009\u200a
\nto\u2009\u200aorder\u2009\u200athe\u2009\u200acomplete\u2009\u200acancellation\u2009\u200aof\u2009\u200athe\u2009\u200arelief\u2009\u200aof\u2009\u200athe\u2009\u200a
\ndisputed\u2009\u200ataxes.
\nTax\u2009\u200a judgements\u2009\u200a that\u2009\u200a are\u2009\u200a appealed\u2009\u200a against\u2009\u200a are\u2009\u200a not\u2009\u200a
\nenforceable\u2009\u200auntil\u2009\u200athe\u2009\u200aCourt\u2009\u200ahas\u2009\u200aruled\u2009\u200aon\u2009\u200athem.\u2009\u200a
\nThe\u2009\u200aamounts\u2009\u200a initially\u2009\u200a claimed\u2009\u200aby\u2009\u200a the\u2009\u200atax\u2009\u200a authorities\u2009\u200a
\nfrom\u2009\u200a Socficom\u2009\u200a amounted\u2009\u200a to\u2009\u200a EUR\u2009\u200a 77,343,783,\u2009\u200a
\nexcluding\u2009\u200ainterest\u2009\u200a(see\u2009\u200aabove),\u2009\u200afrom\u2009\u200awhich\u2009\u200ait\u2009\u200amust\u2009\u200abe\u2009\u200a
\ndeducted\u2009\u200athe\u2009\u200a relief\u2009\u200agranted\u2009\u200aby\u2009\u200a the\u2009\u200aCourt\u2009\u200aamounting\u2009\u200a
\nto EUR 50,000,000.
\nThe\u2009\u200a company\u2019s\u2009\u200a counsel\u2009\u200a and\u2009\u200a Group\u2009\u200a management\u2009\u200a are\u2009\u200a
\nof\u2009\u200a the\u2009\u200aopinion\u2009\u200a that\u2009\u200a the\u2009\u200aCourt\u2009\u200a of\u2009\u200aAppeal\u2009\u200ashould\u2009\u200a fully\u2009\u200a
\ncancel\u2009\u200a these\u2009\u200a taxes,\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a acquittal\u2009\u200a decision\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal,\u2009\u200aCorrectional\u2009\u200aChamber,\u2009\u200adating\u2009\u200a
\nfrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018\u2009\u200awhich\u2009\u200aconfirms:\u2009\u200a\u201cthat\u2009\u200athe\u2009\u200areal\u2009\u200a
\nseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200aestablished\u2009\u200a
\nin\u2009\u200a Liechtenstein\u2009\u200a and\u2009\u200a that\u2009\u200a there\u2009\u200a is\u2009\u200a no\u2009\u200a reason\u2009\u200a to\u2009\u200a
\nlocate\u2009\u200a it\u2009\u200a in\u2009\u200a Brussels\u201d.\u2009\u200a Based\u2009\u200a on\u2009\u200a these\u2009\u200a elements,\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 provision\u2009\u200a
\nshould\u2009\u200abe\u2009\u200arecorded\u2009\u200aas\u2009\u200athe\u2009\u200aprobability\u2009\u200aof\u2009\u200aan\u2009\u200aoutflow\u2009\u200aof\u2009\u200a
\nfinancial\u2009\u200aresources\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200a low.\u2009\u200aThe\u2009\u200afindings\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200aare\u2009\u200anot\u2009\u200aexpected\u2009\u200abefore\u2009\u200a2025.
\n2 Litigation against the Belgian Federal Public
\nService Finance (VAT)
\nAs\u2009\u200a described\u2009\u200a above,\u2009\u200a the\u2009\u200a Federal\u2009\u200a Public\u2009\u200a Service\u2009\u200a
\nFinance\u2009\u200amaintains\u2009\u200athat\u2009\u200aSocficom\u2009\u200ais\u2009\u200aa\u2009\u200aBelgian\u2009\u200aresident\u2009\u200a
\ncompany.\u2009\u200a The\u2009\u200a tax\u2009\u200a authorities\u2009\u200a are\u2009\u200a claiming\u2009\u200a VAT\u2009\u200a of\u2009\u200a
\nEUR\u2009\u200a3,054,160.15\u2009\u200afor\u2009\u200athe\u2009\u200ayears\u2009\u200a2006,\u2009\u200a2007,\u2009\u200a2008\u2009\u200aand\u2009\u200a
\n2009,\u2009\u200aadding\u2009\u200ato\u2009\u200athis\u2009\u200atax\u2009\u200afines\u2009\u200aand\u2009\u200ainterest\u2009\u200aat\u2009\u200aa\u2009\u200arate\u2009\u200aof\u2009\u200a
\n0.8%\u2009\u200aper\u2009\u200amonth\u2009\u200aas\u2009\u200afrom\u2009\u200a20\u2009\u200aJanuary\u2009\u200a2010.\u2009\u200a
\nThe\u2009\u200aamounts\u2009\u200aclaimed\u2009\u200aamount\u2009\u200ato\u2009\u200aEUR\u2009\u200a10,310,844.61,\u2009\u200a
\nsplit\u2009\u200aas\u2009\u200afollows:
\n-\u2009\u200a EUR\u2009\u200a3,054,160\u2009\u200afor\u2009\u200aVAT\u2009\u200a
\n-\u2009\u200a EUR\u2009\u200a1,148,364\u2009\u200ain\u2009\u200ainterest\u2009\u200a
\n-\u2009\u200a EUR\u2009\u200a6,108,320\u2009\u200ain\u2009\u200afines\u2009\u200a
\n-\u2009\u200a plus\u2009\u200ainterest\u2009\u200afor\u2009\u200alate\u2009\u200apayment\u2009\u200ato\u2009\u200abe\u2009\u200acalculated\u2009\u200aon\u2009\u200a
\nthe\u2009\u200aVAT\u2009\u200adue\u2009\u200afrom\u2009\u200a21\u2009\u200aDecember\u2009\u200a2013.
\nSocficom\u2009\u200acontested\u2009\u200athis\u2009\u200atax\u2009\u200abefore\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200a
\nof First Instance.
\nThe\u2009\u200a Court\u2009\u200a declared\u2009\u200a the\u2009\u200a claim\u2009\u200a admissible\u2009\u200a and\u2009\u200a
\npartially\u2009\u200afounded\u2009\u200a insofar\u2009\u200aas\u2009\u200ait\u2009\u200acancelled\u2009\u200athe\u2009\u200a fines\u2009\u200aof\u2009\u200a
\nEUR\u2009\u200a6,108,320\u2009\u200aand\u2009\u200athe\u2009\u200ainterest\u2009\u200acharged\u2009\u200aon\u2009\u200athis\u2009\u200aamount.
\nSocficom\u2009\u200a considers\u2009\u200a that\u2009\u200a this\u2009\u200a decision,\u2009\u200a although\u2009\u200a
\npartially\u2009\u200a favorable\u2009\u200a to\u2009\u200a the\u2009\u200a case\u2009\u200a it\u2009\u200a defended\u2009\u200a before\u2009\u200a
\nthe\u2009\u200aCourt,\u2009\u200ais\u2009\u200anot\u2009\u200asatisfactory\u2009\u200asince\u2009\u200ait\u2009\u200awas\u2009\u200agranted\u2009\u200athe\u2009\u200a
\nacquittal\u2009\u200a following\u2009\u200a the\u2009\u200a judgement\u2009\u200a rendered\u2009\u200a by\u2009\u200a the\u2009\u200a
\n11
\nth
\n\u2009\u200a Chamber\u2009\u200aof\u2009\u200a the\u2009\u200a Brussels\u2009\u200aCourt\u2009\u200a of\u2009\u200aAppeal\u2009\u200adating\u2009\u200a
\nfrom 23 October 2018.
\nIn\u2009\u200aorder\u2009\u200ato\u2009\u200aclaim\u2009\u200athe\u2009\u200adisputed\u2009\u200aVAT\u2009\u200afrom\u2009\u200aSocficom,\u2009\u200athe\u2009\u200a
\ntax\u2009\u200a authorities\u2009\u200a based\u2009\u200a themselves\u2009\u200a exclusively\u2009\u200a on\u2009\u200a the\u2009\u200a
\ncriminal\u2009\u200a file.\u2009\u200a However,\u2009\u200a the\u2009\u200a Brussels\u2009\u200a Court\u2009\u200a could\u2009\u200a not\u2009\u200a
\nignore\u2009\u200a the\u2009\u200aacquittal\u2009\u200a decision\u2009\u200a and\u2009\u200acondemn\u2009\u200a Socficom\u2009\u200a
\nwithout\u2009\u200ataking\u2009\u200ainto\u2009\u200aaccount\u2009\u200athe\u2009\u200afinal\u2009\u200aand\u2009\u200ares\u2009\u200ajudicata\u2009\u200a
\njudgement\u2009\u200aof\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal.
\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a new\u2009\u200aelements\u2009\u200abrought\u2009\u200a by\u2009\u200a the\u2009\u200a tax\u2009\u200a
\nauthorities\u2009\u200a and\u2009\u200a having\u2009\u200a an\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a outcome\u2009\u200a
\nof\u2009\u200a the\u2009\u200a trial,\u2009\u200a the\u2009\u200a decision\u2009\u200a of\u2009\u200a the\u2009\u200a Court\u2009\u200a of\u2009\u200aAppeal\u2009\u200a of\u2009\u200a
\n23\u2009\u200a October\u2009\u200a 2018\u2009\u200a could\u2009\u200a not\u2009\u200a be\u2009\u200a challenged\u2009\u200a and\u2009\u200a is\u2009\u200a
\nbinding\u2009\u200aon\u2009\u200athe\u2009\u200aCourt.
\nSocficom\u2009\u200atherefore\u2009\u200adecided\u2009\u200ato\u2009\u200aappeal\u2009\u200athe\u2009\u200atax\u2009\u200aruling\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200arequest\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200ato\u2009\u200agrant\u2009\u200athe\u2009\u200arequest\u2009\u200a
\ninitially\u2009\u200a made\u2009\u200a by\u2009\u200a the\u2009\u200a company,\u2009\u200a i.e.\u2009\u200a to\u2009\u200a order\u2009\u200a a\u2009\u200a tax\u2009\u200a
\nrelief\u2009\u200afor\u2009\u200athe\u2009\u200adisputed\u2009\u200ataxes.
\nThe\u2009\u200aCompany\u2019s\u2009\u200acounsel\u2009\u200aand\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amanagement\u2009\u200a
\nare\u2009\u200aof\u2009\u200athe\u2009\u200aopinion\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200ashould\u2009\u200afully\u2009\u200a
\ncancel\u2009\u200a these\u2009\u200a taxes,\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a acquittal\u2009\u200a decision\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal,\u2009\u200aCorrectional\u2009\u200aChamber,\u2009\u200adating\u2009\u200a
\nfrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018,\u2009\u200awhich\u2009\u200aconfirms:\u2009\u200a\u201cthat\u2009\u200athe\u2009\u200areal\u2009\u200a
\nseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200aestablished\u2009\u200a
\nin\u2009\u200aLiechtenstein\u2009\u200aand\u2009\u200athat\u2009\u200athere\u2009\u200ais\u2009\u200ano\u2009\u200areason\u2009\u200ato\u2009\u200alocate\u2009\u200a
\nit\u2009\u200ain\u2009\u200aBrussels\u201d.\u2009\u200aBased\u2009\u200aon\u2009\u200athese\u2009\u200aelements,\u2009\u200amanagement\u2009\u200a
\nis\u2009\u200aof\u2009\u200athe\u2009\u200aopinion\u2009\u200athat\u2009\u200ano\u2009\u200aprovision\u2009\u200ashould\u2009\u200abe\u2009\u200arecorded\u2009\u200a
\nas\u2009\u200athe\u2009\u200aprobability\u2009\u200aof\u2009\u200aan\u2009\u200aoutflow\u2009\u200aof\u2009\u200afinancial\u2009\u200aresources\u2009\u200a
\nby\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200alow.\u2009\u200aThe\u2009\u200afindings\u2009\u200aof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200a
\nare\u2009\u200anot\u2009\u200aexpected\u2009\u200abefore\u2009\u200a2025.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag482": {
"value": "\nNote 32. Off balance sheet commitments
\nThe\u2005Group\u2005has\u2005no\u2005material\u2005off\u2005balance\u2005sheet\u2005commitments\u2005as\u2005at\u20052024\u2005year-end.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag483": {
"value": "\nNote 33. Segment information
\nIn\u2005accordance\u2005with\u2005IFRS\u20058,\u2005the\u2005analysis\u2005of\u2005information\u2005
\nby\u2005 management\u2005 is\u2005 based\u2005 on\u2005 the\u2005 geographical\u2005
\ndistribution\u2005of\u2005political\u2005and\u2005economic\u2005risks.\u2005As\u2005a\u2005result,\u2005
\nthe\u2005sectors\u2005are\u2005Indonesia,\u2005Cambodia\u2005and\u2005Europe.
\nThe\u2005products\u2005of\u2005the\u2005operating\u2005sector\u2005from\u2005Indonesia\u2005
\ncome\u2005from\u2005sales\u2005of\u2005palm\u2005oil\u2005and\u2005 rubber.\u2005Those\u2005from\u2005
\nCambodia\u2005come\u2005 exclusively\u2005from\u2005 the\u2005sale\u2005 of\u2005rubber,\u2005
\nthose\u2005from\u2005Europe\u2005from\u2005the\u2005provision\u2005of\u2005administrative\u2005
\nservices,\u2005 assistance\u2005 in\u2005 managing\u2005 the\u2005 areas\u2005 under\u2005
\n
\nplantation\u2005and\u2005 the\u2005marketing\u2005 of\u2005products\u2005 outside\u2005of\u2005
\nthe\u2005 Group.\u2005 The\u2005 segment\u2005 profit\u2005 of\u2005 the\u2005 Group\u2005 is\u2005 the\u2005
\nprofit\u2005from\u2005operations.
\nThe\u2005stated\u2005 figures\u2005originate\u2005 from\u2005internal\u2005 reporting.\u2005
\nSince\u2005 they\u2005 do\u2005 not\u2005 reflect\u2005 any\u2005 consolidation\u2005 or\u2005 IFRS\u2005
\nadjustments\u2005 or\u2005 adjustments,\u2005 they\u2005 are\u2005 not\u2005 directly\u2005
\ncomparable\u2005to\u2005amounts\u2005reported\u2005in\u2005the\u2005consolidated\u2005
\nstatement\u2005 of\u2005 the\u2005 financial\u2005 position\u2005 and\u2005 income\u2005
\nstatement.
\n* Segmental breakdown of profit / (loss) as at 31 December 2023
\n\n
\n\n\n| EUR | \nEurope | \nIndonesia | \nCambodia | \nTOTAL | \n\n
\n\n| Revenue\u2005from\u2005ordinary\u2005business\u2005with\u2005external\u2005customers | \n0 | \n167,746,950 | \n10,777,027 | \n178,523,977 | \n\n
\n\n| Revenue\u2005from\u2005ordinary\u2005business\u2005between\u2005segments | \n0 | \n0 | \n0 | \n0 | \n\n
\n\n| Raw\u2005materials\u2005and\u2005consumables\u2005used | \n0 | \n-21,832,850 | \n-1,572,928 | \n-23,405,777 | \n\n
\n\n| Other\u2005expenses\u2005(*) | \n-2,606,287 | \n-12,942,915 | \n-1,561,016 | \n-17,110,218 | \n\n
\n\n| Staff costs | \n-7,619,990 | \n-53,106,687 | \n-4,308,788 | \n-65,035,465 | \n\n
\n\n| Depreciation\u2005and\u2005impairment\u2005expense | \n0 | \n-8,837,041 | \n-1,962,691 | \n-10,799,732 | \n\n
\n\n| Other\u2005operational\u2005income\u2005and\u2005expenses\u2005(**) | \n-156,326 | \n19,577 | \n-50,876 | \n-187,625 | \n\n
\n\n| Segmental profit / (loss) | \n-10,382,604 | \n71,047,034 | \n1,320,729 | \n61,985,159 | \n\n
\n\n| Financial\u2005income\u2005and\u2005gain\u2005on\u2005disposals | \n | \n | \n | \n12,105,421 | \n\n
\n\n| Financial\u2005expenses\u2005and\u2005loss\u2005on\u2005disposals | \n | \n | \n | \n-8,566,165 | \n\n
\n\n| Group share of income from associates | \n | \n | \n | \n5,890,456 | \n\n
\n\n| Income\u2005tax\u2005expense\u2005and\u2005deferred\u2005tax\u2005(expense)\u2005/\u2005income | \n | \n | \n | \n-19,696,109 | \n\n
\n\n| Net Profit / (loss) for the period | \n | \n | \n | \n51,718,763 | \n\n
\n\n\n\n
\n\n
\n(*)\u2005 Other\u2005 expenses\u2005 correspond\u2005 mainly\u2005to\u2005 external\u2005 services\u2005 invoiced\u2005 to\u2005 plantations\u2005 and\u2005related\u2005 directly\u2005 to\u2005the\u2005 operational\u2005
\nactivity\u2005(transport,\u2005interim\u2005and\u2005subcontractors,\u2005technical\u2005assistance,\u2005road\u2005maintenance,\u2005\u2026).
\n(**)\u2005Other\u2005operational\u2005income\u2005and\u2005expenses\u2005are\u2005not\u2005related\u2005directly\u2005to\u2005the\u2005operational\u2005activity\u2005(other\u2005taxes,\u2005property\u2005taxes,\u2005\u2026).
\n
\n\n\n\n* Segmental breakdown of profit/(loss) as at 31 December 2024
\n\n
\n\n\n| EUR | \nEurope | \nIndonesia | \nCambodia | \nTOTAL | \n\n
\n\n| Revenue\u2005from\u2005ordinary\u2005business\u2005with\u2005external\u2005customers | \n0 | \n170,239,657 | \n16,193,169 | \n186,432,826 | \n\n
\n\n| Revenue\u2005from\u2005ordinary\u2005business\u2005between\u2005segments | \n0 | \n0 | \n0 | \n0 | \n\n
\n\n| Raw\u2005materials\u2005and\u2005consumables\u2005used | \n0 | \n-16,232,650 | \n-1,224,075 | \n-17,456,725 | \n\n
\n\n| Other\u2005expenses\u2005(*) | \n-2,800,980 | \n-13,935,305 | \n-2,234,420 | \n-18,970,705 | \n\n
\n\n| Staff costs | \n-8,885,568 | \n-56,624,064 | \n-5,089,944 | \n-70,599,576 | \n\n
\n\n| Depreciation\u2005and\u2005impairment\u2005expense | \n0 | \n-8,985,617 | \n1,292,736 | \n-7,692,881 | \n\n
\n\n| Other\u2005operational\u2005income\u2005and\u2005expenses\u2005(**) | \n-46,583 | \n3,930,338 | \n689,062 | \n4,572,817 | \n\n
\n\n| Segmental profit / (loss) | \n-11,733,130 | \n78,392,358 | \n9,626,527 | \n76,285,755 | \n\n
\n\n| Financial\u2005income\u2005and\u2005gain\u2005on\u2005disposals | \n | \n | \n | \n19,121,584 | \n\n
\n\n| Financial\u2005expenses\u2005and\u2005loss\u2005on\u2005disposals | \n | \n | \n | \n-8,230,015 | \n\n
\n\n| Group share of income from associates | \n | \n | \n | \n4,596,877 | \n\n
\n\n| Income\u2005tax\u2005expense\u2005and\u2005deferred\u2005tax\u2005(expense)\u2005/\u2005income | \n | \n | \n | \n-24,575,836 | \n\n
\n\n| Net Profit / (loss) for the period | \n | \n | \n | \n67,198,366 | \n\n
\n\n\n\n
\n\n
\n(*)\u2005 Other\u2005 expenses\u2005 correspond\u2005 mainly\u2005to\u2005 external\u2005 services\u2005 invoiced\u2005 to\u2005 plantations\u2005 and\u2005related\u2005 directly\u2005 to\u2005the\u2005 operational\u2005
\nactivity\u2005(transport,\u2005interim\u2005and\u2005subcontractors,\u2005technical\u2005assistance,\u2005road\u2005maintenance,\u2005\u2026).
\n(**)\u2005Other\u2005operational\u2005income\u2005and\u2005expenses\u2005are\u2005not\u2005related\u2005directly\u2005to\u2005the\u2005operational\u2005activity\u2005(other\u2005taxes,\u2005property\u2005taxes,\u2005\u2026).
\n
\n\n\n\n* Total segmental assets
\n\n
\n\n\n | \n31/12/2024 | \n31/12/2023 | \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\n\n\n\n\n
\n\n| Europe | \n137,794,371 | \n102,405,662 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cambodia | \n67,435,108 | \n64,227,738 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n128,489,643 | \n118,943,164 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n333,719,123 | \n285,576,563 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IFRS\u2009\u200a3\u2009\u200a/\u2009\u200aIAS\u2009\u200a16:\u2009\u200aBearer\u2009\u200aplants | \n-19,799,075 | \n-23,403,793 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| IAS\u2009\u200a2\u2009\u200a/\u2009\u200aIAS\u2009\u200a41:\u2009\u200aAgricultural\u2009\u200aproduction | \n2,464,555 | \n3,130,129 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aIFRS\u2009\u200aadjustments | \n-3,274,076 | \n-2,365,866 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n3,165,670 | \n3,554,009 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total consolidated segmental assets | \n316,276,196 | \n266,491,043 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidated assets not included in segmental 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| Right-of-use\u2009\u200aassets | \n3,590,450 | \n2,693,850 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Investments in associates | \n27,231,426 | \n22,687,671 | \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\u200acomprehensive\u2009\u200aincome | \n5,253,839 | \n5,231,277 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n93,223 | \n50,500,175 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deferred\u2009\u200atax | \n5,540,028 | \n5,105,504 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidated non-current assets | \n41,708,966 | \n86,218,478 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200adebtors | \n2,065,146 | \n9,924,597 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current tax assets | \n1,197,628 | \n743,616 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidated current assets | \n3,262,774 | \n10,668,213 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total of consolidated assets in the segmental assets | \n44,971,740 | \n96,886,691 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total assets | \n361,247,936 | \n363,377,733 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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\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\n\n\n\n\n
\n\n| Europe | \n134,213,904 | \n101,153,425 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cambodia | \n1,984,891 | \n1,239,938 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n31,761,940 | \n24,537,641 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n167,960,736 | \n126,931,004 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidation\u2009\u200aadjustments\u2009\u200a(intra-group\u2009\u200aand\u2009\u200aothers) | \n-96,371,064 | \n-59,868,869 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total consolidated segmental liabilities | \n71,589,671 | \n67,062,135 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Consolidated equity and liabilities not included in segmental liabili- | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| ties | \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\u2009\u200aequity | \n242,460,423 | \n255,574,006 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current\u2009\u200aliabilities | \n39,170,762 | \n38,516,999 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200alease\u2009\u200aliabilities | \n29,130 | \n27,258 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current\u2009\u200atax\u2009\u200aliabilities | \n7,997,950 | \n2,197,335 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total consolidated equity and liabilities not included in segmental | \n289,658,265 | \n296,315,599 | \n\n\n\n\n\n\n\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\n\n\n\n\n\n\n
\n\n| Total equity and liabilities | \n361,247,937 | \n363,377,733 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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\n\n\n\n\n\n\n
\n\n| Cambodia | \n0 | \n480,750 | \n426,311 | \n907,061 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n1,172,057 | \n5,368,272 | \n9,562,007 | \n16,102,337 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n1,172,057 | \n5,849,022 | \n9,988,318 | \n17,009,398 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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\n\n\n\n\n\n\n
\n\n| Cambodia | \n0 | \n1,511,925 | \n141,015 | \n1,652,940 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n1,065,888 | \n5,478,705 | \n8,114,229 | \n14,658,822 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n1,065,888 | \n6,990,630 | \n8,255,244 | \n16,311,763 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 category of revenue
\n\n
\n\n\n | \n2024 | \n2023 | \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\n\n\n\n\n
\n\n| Palm\u2009\u200a | \n153,906,557 | \n150,895,839 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Rubber | \n25,960,604 | \n20,651,439 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200aagricultural\u2009\u200aactivities\u2009\u200a | \n6,212,326 | \n6,468,850 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Others | \n353,339 | \n507,849 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n186,432,826 | \n178,523,977 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGeographical | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nlocation | \nEurope | \nAfrica | \nAsia | \nAmerica | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Asia | \n | \n8,949,515 | \n228,540 | \n169,310,539 | \n35,384 | \n178,523,978 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n8,949,515 | \n228,540 | \n169,310,539 | \n35,384 | \n178,523,978 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGeographical | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nlocation | \nEurope | \nAfrica | \nAsia | \nAmerica | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Origin | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Asia | \n | \n9,817,157 | \n0 | \n176,176,706 | \n438,963 | \n186,432,826 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n9,817,157 | \n0 | \n176,176,706 | \n438,963 | \n186,432,826 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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 by revenue category
\n\n
\n\n\n| EUR | \n | \n | \n | \n | \n2023 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCategory | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Business Segment | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n | \n150,895,828 | \n9,874,419 | \n6,976,703 | \n167,746,950 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cambodia | \n | \n0 | \n10,777,027 | \n0 | \n10,777,027 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n150,895,828 | \n20,651,446 | \n6,976,703 | \n178,523,977 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\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 | \n2024 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCategory | \n | \n | \nOther agricultural | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nPalm | \nRubber | \nproducts | \nTOTAL | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Business Segment | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Indonesia | \n | \n153,906,555 | \n9,767,436 | \n6,565,666 | \n170,239,657 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cambodia | \n | \n0 | \n16,193,169 | \n0 | \n16,193,169 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n | \n153,906,555 | \n25,960,605 | \n6,565,666 | \n186,432,826 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag466": {
"value": "\nCapital management
\nThe\u2009\u200aGroup\u2009\u200amanages\u2009\u200aits\u2009\u200acapital\u2009\u200aand\u2009\u200aadapts\u2009\u200aaccording\u2009\u200ato\u2009\u200achanges\u2009\u200ain\u2009\u200a
\neconomic\u2009\u200aconditions\u2009\u200aand\u2009\u200a investment\u2009\u200aopportunities.\u2009\u200aTo\u2009\u200amaintain\u2009\u200a
\nor\u2009\u200aadjust\u2009\u200athe\u2009\u200acapital\u2009\u200astructure,\u2009\u200athe\u2009\u200aGroup\u2009\u200amay\u2009\u200aissue\u2009\u200anew\u2009\u200ashares,\u2009\u200a
\nrepay\u2009\u200apart\u2009\u200aof\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 monitoring\u2009\u200a the\u2009\u200a
\nratio\u2009\u200aof\u2009\u200adebt\u2009\u200aover\u2009\u200aequity.
\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:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag467": {
"value": "\n
\nFinancial risk
\nThe\u2009\u200afinancial\u2009\u200arisk\u2009\u200afor\u2009\u200athe\u2009\u200acompanies\u2009\u200awithin\u2009\u200athe\u2009\u200aGroup\u2009\u200aoriginates\u2009\u200a
\nmainly\u2009\u200a from\u2009\u200a changes\u2009\u200a in\u2009\u200a the\u2009\u200a selling\u2009\u200a price\u2009\u200a of\u2009\u200a agricultural\u2009\u200a
\ncommodities,\u2009\u200aforeign\u2009\u200aexchange\u2009\u200aand,\u2009\u200ato\u2009\u200aa\u2009\u200alesser\u2009\u200aextent,\u2009\u200ainterest\u2009\u200a
\nrate movements.
\nPotential\u2009\u200arisk
\nNone of the countries where the Group operates has a
\nhyperinflationary\u2009\u200aeconomy\u2009\u200aor\u2009\u200asuffers\u2009\u200afrom\u2009\u200aan\u2009\u200aimmediate\u2009\u200athreat\u2009\u200aof\u2009\u200a
\nprice\u2009\u200adevaluation.\u2009\u200aNevertheless,\u2009\u200ain\u2009\u200aa\u2009\u200aminority\u2009\u200aof\u2009\u200athose\u2009\u200acountries,\u2009\u200a
\nthe\u2009\u200a political\u2009\u200a system\u2009\u200a and\u2009\u200a economic\u2009\u200a stability\u2009\u200a remain\u2009\u200a fragile\u2009\u200a and\u2009\u200a
\ncould\u2009\u200alead\u2009\u200ato\u2009\u200acurrency\u2009\u200adevaluation\u2009\u200aor\u2009\u200ahyperinflation.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a Group\u2009\u200aregularly\u2009\u200a reviews\u2009\u200a its\u2009\u200a sources\u2009\u200a of\u2009\u200afinancing\u2009\u200a as\u2009\u200a well\u2009\u200a as\u2009\u200a
\ncurrency\u2009\u200a movements.\u2009\u200a Moreover,\u2009\u200a its\u2009\u200a decisions\u2009\u200a are\u2009\u200a based\u2009\u200a on\u2009\u200a a\u2009\u200a
\nvariety\u2009\u200a of\u2009\u200a risks\u2009\u200a and\u2009\u200a opportunities,\u2009\u200a which\u2009\u200a themselves\u2009\u200a depend\u2009\u200a
\non\u2009\u200a several\u2009\u200a factors,\u2009\u200a including\u2009\u200a interest\u2009\u200a rates,\u2009\u200a currency\u2009\u200a and\u2009\u200a
\ncounterparties.
\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 that\u2009\u200a may\u2009\u200a
\nbe\u2009\u200a influenced\u2009\u200a by\u2009\u200a commodity\u2009\u200a prices\u2009\u200a in\u2009\u200a international\u2009\u200a markets.\u2009\u200a
\nIt\u2009\u200a therefore\u2009\u200a faces\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a volatility\u2009\u200a in\u2009\u200a the\u2009\u200a prices\u2009\u200a of\u2009\u200a these\u2009\u200a
\ncommodities.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a main\u2009\u200a policy\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a companies\u2009\u200a has\u2009\u200a always\u2009\u200a been\u2009\u200a to\u2009\u200a
\ncontrol\u2009\u200aits\u2009\u200aproduction\u2009\u200acosts.\u2009\u200aIt\u2009\u200aaims\u2009\u200ato\u2009\u200agenerate\u2009\u200amargins\u2009\u200afor\u2009\u200athe\u2009\u200a
\nviability\u2009\u200a of\u2009\u200a structures\u2009\u200a in\u2009\u200a the\u2009\u200a event\u2009\u200a of\u2009\u200a a\u2009\u200a significant\u2009\u200a drop\u2009\u200a in\u2009\u200a the\u2009\u200a
\nselling\u2009\u200a prices\u2009\u200a of\u2009\u200a raw\u2009\u200a materials
\nG
\n\u2009\u200a and,\u2009\u200a conversely,\u2009\u200a to\u2009\u200a generate\u2009\u200a
\nprofit\u2009\u200amargins\u2009\u200aduring\u2009\u200athe\u2009\u200amarket\u2009\u200adownturns.
\nIn\u2009\u200aparallel\u2009\u200awith\u2009\u200athis\u2009\u200amain\u2009\u200apolicy,\u2009\u200asecondary\u2009\u200apolicies\u2009\u200ahave\u2009\u200aalso\u2009\u200abeen\u2009\u200a
\nimplemented\u2009\u200ato\u2009\u200aimprove\u2009\u200aor\u2009\u200aconsolidate\u2009\u200aprofit\u2009\u200amargins,\u2009\u200asuch\u2009\u200aas:
\n-\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts\u2009\u200aof\u2009\u200asuperior\u2009\u200aquality\u2009\u200aand\u2009\u200a
\nbranded,\u2009\u200ain\u2009\u200aparticular\u2009\u200afor\u2009\u200arubber\u2009\u200aand;
\n-\u2009\u200a the\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexpertise\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200asector.
\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 investing\u2009\u200a into\u2009\u200a
\ndifferent\u2009\u200ageographical\u2009\u200amarkets\u2009\u200aand\u2009\u200aproducts.
\n* Foreign currency risk
\nPotential\u2009\u200arisk\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200acarries\u2009\u200aout\u2009\u200atransactions\u2009\u200ain\u2009\u200alocal\u2009\u200acurrencies,\u2009\u200athe\u2009\u200amain\u2009\u200a
\nones\u2009\u200abeing\u2009\u200aUS\u2009\u200adollar\u2009\u200aand\u2009\u200aIndonesian\u2009\u200arupiah.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200afinancial\u2009\u200a
\ninstruments\u2009\u200a hedging\u2009\u200a against\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a exchange\u2009\u200a rate\u2009\u200a may\u2009\u200a
\nnot\u2009\u200abe\u2009\u200aavailable\u2009\u200afor\u2009\u200acertain\u2009\u200acurrencies.\u2009\u200aThis\u2009\u200acreates\u2009\u200aexposure\u2009\u200ato\u2009\u200a
\nexchange\u2009\u200a rate\u2009\u200a fluctuations,\u2009\u200a which\u2009\u200a may\u2009\u200a have\u2009\u200a an\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200aresult\u2009\u200adenominated\u2009\u200ain\u2009\u200aeuro.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nApart\u2009\u200a from\u2009\u200a the\u2009\u200a current\u2009\u200a currency\u2009\u200a hedging\u2009\u200a instruments\u2009\u200a for\u2009\u200a
\noperational\u2009\u200a transactions,\u2009\u200a which\u2009\u200a is\u2009\u200a relatively\u2009\u200a limited,\u2009\u200a the\u2009\u200a main\u2009\u200a
\npolicy\u2009\u200a of\u2009\u200athe\u2009\u200a Group\u2009\u200a to\u2009\u200afinance\u2009\u200aits\u2009\u200a development\u2009\u200a projects\u2009\u200ain\u2009\u200a the\u2009\u200a
\nlocal\u2009\u200acurrencies\u2009\u200aof\u2009\u200athe\u2009\u200aregion.\u2009\u200aThis\u2009\u200apractice\u2009\u200ais\u2009\u200afavourable\u2009\u200afor\u2009\u200athe\u2009\u200a
\nsignificant\u2009\u200ainvestments\u2009\u200amade\u2009\u200ain\u2009\u200athe\u2009\u200aplantations,\u2009\u200aas\u2009\u200aan\u2009\u200aattempt\u2009\u200ato\u2009\u200a
\nreduce\u2009\u200aborrowings\u2009\u200awherever\u2009\u200apossible.
\n* Interest rate risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200afirst\u2009\u200arisk\u2009\u200alinked\u2009\u200ato\u2009\u200athe\u2009\u200ainterest\u2009\u200arate\u2009\u200adenotes\u2009\u200aa\u2009\u200achange\u2009\u200ain\u2009\u200acash\u2009\u200a
\nflows\u2009\u200arelating\u2009\u200ato\u2009\u200ashort-term\u2009\u200aborrowings,\u2009\u200aoften\u2009\u200aon\u2009\u200aa\u2009\u200avariable\u2009\u200arate,\u2009\u200a
\nas\u2009\u200awell\u2009\u200aas\u2009\u200aa\u2009\u200a relatively\u2009\u200ahigh\u2009\u200alevel\u2009\u200aof\u2009\u200abase\u2009\u200ainterest\u2009\u200a rates\u2009\u200aon\u2009\u200acash\u2009\u200a
\nand\u2009\u200a cash\u2009\u200a equivalents.\u2009\u200a The\u2009\u200a second\u2009\u200a risk,\u2009\u200a is\u2009\u200a linked\u2009\u200a to\u2009\u200a developing\u2009\u200a
\nmarkets,\u2009\u200awhen\u2009\u200aborrowing\u2009\u200ain\u2009\u200aa\u2009\u200alocal\u2009\u200acurrency.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200a limited\u2009\u200aexposure\u2009\u200a to\u2009\u200a these\u2009\u200arisks.\u2009\u200aThe\u2009\u200afirst\u2009\u200a risk\u2009\u200ais\u2009\u200a
\nmaintained\u2009\u200aunder\u2009\u200acontrol\u2009\u200aby\u2009\u200aan\u2009\u200aactive\u2009\u200apolicy\u2009\u200aof\u2009\u200amonitoring\u2009\u200athe\u2009\u200a
\nevolution\u2009\u200aof\u2009\u200alocal\u2009\u200afinancial\u2009\u200amarkets\u2009\u200aon\u2009\u200athe\u2009\u200aone\u2009\u200ahand\u2009\u200aand,\u2009\u200awhen\u2009\u200a
\nnecessary,\u2009\u200a short-term\u2009\u200a debt\u2009\u200a consolidation\u2009\u200a in\u2009\u200a the\u2009\u200a long\u2009\u200a term\u2009\u200a on\u2009\u200a
\nthe\u2009\u200aother.\u2009\u200aAnother\u2009\u200asystematic\u2009\u200apolicy\u2009\u200akeeps\u2009\u200aan\u2009\u200aeye\u2009\u200aon\u2009\u200athe\u2009\u200asecond\u2009\u200a
\nrisk,\u2009\u200a by\u2009\u200a putting\u2009\u200a local\u2009\u200a and\u2009\u200a international\u2009\u200a banks\u2009\u200a in\u2009\u200a competition\u2009\u200a
\nwith\u2009\u200a international\u2009\u200a lenders\u2009\u200a who\u2009\u200a can\u2009\u200a offer\u2009\u200a real\u2009\u200a investment\u2009\u200a and\u2009\u200a
\ndevelopment\u2009\u200aopportunities\u2009\u200aat\u2009\u200aattractive\u2009\u200arates.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\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 meet\u2009\u200a its\u2009\u200a
\nobligations\u2009\u200a under\u2009\u200a a\u2009\u200a financial\u2009\u200a instrument\u2009\u200a or\u2009\u200a customer\u2009\u200a contract,\u2009\u200a
\nleading\u2009\u200a to\u2009\u200aa\u2009\u200afinancial\u2009\u200a loss.\u2009\u200aThe\u2009\u200aGroup\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nfrom\u2009\u200a its\u2009\u200a operating\u2009\u200a activities\u2009\u200a (primarily\u2009\u200a trade\u2009\u200a receivables)\u2009\u200a and\u2009\u200a
\nfrom\u2009\u200a its\u2009\u200a financing\u2009\u200a activities,\u2009\u200a including\u2009\u200a deposits\u2009\u200a with\u2009\u200a banks\u2009\u200a and\u2009\u200a
\nfinancial\u2009\u200a institutions,\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a transactions\u2009\u200a and\u2009\u200a other\u2009\u200a
\nfinancial\u2009\u200ainstruments.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nTo\u2009\u200amanage\u2009\u200acredit\u2009\u200a risk,\u2009\u200athe\u2009\u200aGroup\u2009\u200a ensures\u2009\u200athe\u2009\u200apayment\u2009\u200aof\u2009\u200a local\u2009\u200a
\nsales\u2009\u200a in\u2009\u200a cash\u2009\u200a or\u2009\u200a the\u2009\u200a guarantee\u2009\u200a of\u2009\u200a the\u2009\u200a receivables\u2009\u200a by\u2009\u200a obtaining\u2009\u200a
\napproved\u2009\u200abills\u2009\u200aof\u2009\u200aexchange.\u2009\u200aThe\u2009\u200aexport\u2009\u200asales\u2009\u200aof\u2009\u200athe\u2009\u200aplantations\u2009\u200a
\nare\u2009\u200a centralised\u2009\u200a in\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a sales\u2009\u200a structure,\u2009\u200a which\u2009\u200a applies\u2009\u200a
\neither\u2009\u200aa\u2009\u200acash\u2009\u200apayment\u2009\u200apolicy\u2009\u200aor\u2009\u200aa\u2009\u200acommercial\u2009\u200acredit\u2009\u200apolicy\u2009\u200awhose\u2009\u200a
\nlimits\u2009\u200aare\u2009\u200adefined\u2009\u200aby\u2009\u200aits\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.\u2009\u200aThe\u2009\u200aGroup\u2009\u200achooses,\u2009\u200a
\nwhenever\u2009\u200a possible,\u2009\u200a to\u2009\u200a maintain/claim\u2009\u200a financial\u2009\u200a liabilities\u2009\u200a and\u2009\u200a
\ncash\u2009\u200aposition\u2009\u200awith\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200ainstitutions.
\nDetails\u2009\u200aon\u2009\u200aimpairment\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities,\u2009\u200aincluding\u2009\u200a
\nmeasurement\u2009\u200a of\u2009\u200a expected\u2009\u200a credit\u2009\u200a losses,\u2009\u200a are\u2009\u200a disclosed\u2009\u200a in\u2009\u200a Note\u2009\u200a
\n1.17.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk
\nPotential\u2009\u200arisk
\nLiquidity\u2009\u200arisk\u2009\u200ais\u2009\u200adefined\u2009\u200aas\u2009\u200athe\u2009\u200arisk\u2009\u200athat\u2009\u200athe\u2009\u200aGroup\u2009\u200acannot\u2009\u200ameet\u2009\u200a
\nits\u2009\u200aobligations\u2009\u200ain\u2009\u200atime\u2009\u200aor\u2009\u200aat\u2009\u200aa\u2009\u200areasonable\u2009\u200aprice.\u2009\u200aThis\u2009\u200arisk\u2009\u200amainly\u2009\u200a
\naffects\u2009\u200aplantations,\u2009\u200awhich\u2009\u200aare\u2009\u200aboth\u2009\u200athe\u2009\u200amain\u2009\u200asource\u2009\u200aof\u2009\u200acash\u2009\u200aand\u2009\u200a
\nfinancing\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 environment\u2009\u200a
\nof\u2009\u200a each\u2009\u200a plantation,\u2009\u200a the\u2009\u200a Group\u2009\u200a manages\u2009\u200a the\u2009\u200a liquidity\u2009\u200a risk\u2009\u200a in\u2009\u200a a\u2009\u200a
\ndecentralised\u2009\u200amanner.\u2009\u200aHowever,\u2009\u200aboth\u2009\u200athe\u2009\u200aavailable\u2009\u200acash\u2009\u200aand\u2009\u200athe\u2009\u200a
\nimplementation\u2009\u200a of\u2009\u200a the\u2009\u200a financing\u2009\u200a are\u2009\u200a supervised\u2009\u200a by\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nManagement.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEmerging market risks
\nPotential\u2009\u200arisk
\nCurrent\u2009\u200aor\u2009\u200afuture\u2009\u200apolitical\u2009\u200ainstability\u2009\u200ain\u2009\u200acertain\u2009\u200acountries\u2009\u200ain\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aoperates\u2009\u200amay\u2009\u200a affect\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aprofitability\u2009\u200aand\u2009\u200a its\u2009\u200a
\nability\u2009\u200ato\u2009\u200ado\u2009\u200abusiness\u2009\u200aand\u2009\u200agenerate\u2009\u200arevenue.
\nThe\u2009\u200apolitical\u2009\u200asystem\u2009\u200ain\u2009\u200asome\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amarkets\u2009\u200ais\u2009\u200arelatively\u2009\u200a
\nfragile\u2009\u200aand\u2009\u200acan\u2009\u200abe\u2009\u200apotentially\u2009\u200athreatened\u2009\u200aby\u2009\u200across-border\u2009\u200aconflicts\u2009\u200a
\nor\u2009\u200awars\u2009\u200abetween\u2009\u200arival\u2009\u200agroups.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThrough\u2009\u200aits\u2009\u200aactivities,\u2009\u200athe\u2009\u200aGroup\u2009\u200acontributes\u2009\u200ato\u2009\u200athe\u2009\u200aimprovement\u2009\u200a
\nof\u2009\u200athe\u2009\u200aquality\u2009\u200aof\u2009\u200alife\u2009\u200ain\u2009\u200athe\u2009\u200acountries\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoperates.\u2009\u200aIt\u2009\u200aalso\u2009\u200a
\nfocuses\u2009\u200aon\u2009\u200aimproving\u2009\u200athe\u2009\u200astability\u2009\u200aof\u2009\u200aits\u2009\u200amarkets,\u2009\u200awhich\u2009\u200amay\u2009\u200alead\u2009\u200a
\nto\u2009\u200aan\u2009\u200aappreciation\u2009\u200ain\u2009\u200athe\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200alocal\u2009\u200acompanies.
\nBy\u2009\u200adiversifying\u2009\u200athe\u2009\u200acountries,\u2009\u200aeconomies\u2009\u200aand\u2009\u200acurrencies\u2009\u200ain\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200aand\u2009\u200acash\u2009\u200aflows,\u2009\u200ait\u2009\u200areduces\u2009\u200aits\u2009\u200a
\nexposure\u2009\u200ato\u2009\u200aemerging\u2009\u200amarket\u2009\u200arisk.
\nThe\u2009\u200aGroup\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 implementing\u2009\u200a
\ninitiatives\u2009\u200ato\u2009\u200athis\u2009\u200aend.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nRisk of expropriation
\nPotential\u2009\u200arisk
\nCertain\u2009\u200a countries\u2009\u200a in\u2009\u200a which\u2009\u200a the\u2009\u200a Group\u2009\u200a operates\u2009\u200a have\u2009\u200a political\u2009\u200a
\nregimes\u2009\u200athat\u2009\u200amay\u2009\u200acall\u2009\u200ainto\u2009\u200aquestion\u2009\u200aforeign\u2009\u200acommercial\u2009\u200ainterests\u2009\u200a
\nby\u2009\u200alimiting\u2009\u200atheir\u2009\u200aactivities\u2009\u200aand\u2009\u200amay\u2009\u200aattempt\u2009\u200ato\u2009\u200aexert\u2009\u200acontrol\u2009\u200aover\u2009\u200a
\nthe\u2009\u200aGroup\u2019s\u2009\u200aassets.\u2009\u200aThis\u2009\u200ais\u2009\u200aknown\u2009\u200aas\u2009\u200athe\u2009\u200arisk\u2009\u200aof\u2009\u200aexpropriation.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200adiversified\u2009\u200ageographical\u2009\u200adistribution\u2009\u200aof\u2009\u200athe\u2009\u200acountries\u2009\u200ain\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200aand\u2009\u200aits\u2009\u200acash\u2009\u200aflows\u2009\u200areduces\u2009\u200aits\u2009\u200a
\nexposure to this risk.
\nCredibility risk
\nPotential\u2009\u200arisk
\nWith\u2009\u200athe\u2009\u200aGroup\u2009\u200abeing\u2009\u200alinked\u2009\u200ato\u2009\u200athe\u2009\u200astate\u2009\u200aof\u2009\u200athe\u2009\u200afinancial\u2009\u200amarkets,\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200amay\u2009\u200abe\u2009\u200aexposed\u2009\u200ato\u2009\u200aa\u2009\u200acredibility\u2009\u200arisk\u2009\u200awhen\u2009\u200asaid\u2009\u200amarkets\u2009\u200a
\nlose\u2009\u200aconfidence.\u2009\u200aThis\u2009\u200adepends\u2009\u200aon\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aability\u2009\u200ato\u2009\u200amaintain\u2009\u200a
\nsound\u2009\u200afinancial\u2009\u200ahealth\u2009\u200aconsidering:
\n-\u2009\u200a its\u2009\u200aenvironmental\u2009\u200aimpact,
\n-\u2009\u200a its\u2009\u200asocial\u2009\u200aresponsibility\u2009\u200aand
\n-\u2009\u200a the\u2009\u200aeconomic\u2009\u200aand\u2009\u200ageopolitical\u2009\u200arisks\u2009\u200athat\u2009\u200acertain\u2009\u200aGroup\u2009\u200aentities\u2009\u200a
\nmay face.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a Group\u2009\u200a has\u2009\u200a published\u2009\u200a its\u2009\u200a responsible\u2009\u200a management\u2009\u200a policy\u2009\u200a in\u2009\u200a
\n2017,\u2009\u200awhich\u2009\u200awas\u2009\u200aupdated\u2009\u200ain\u2009\u200a2022.\u2009\u200aThis\u2009\u200acomplements\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200a
\nsustainability\u2009\u200acommitments,\u2009\u200aformalised\u2009\u200ain\u2009\u200a2012.
\nThe\u2009\u200a Group\u2019s\u2009\u200a initiatives\u2009\u200a to\u2009\u200amonitor\u2009\u200a this\u2009\u200a risk\u2009\u200a are\u2009\u200a detailed\u2009\u200a in\u2009\u200a the\u2009\u200a
\ninformation\u2009\u200aprovided\u2009\u200ain\u2009\u200athe\u2009\u200aannual\u2009\u200aSustainability\u2009\u200aReport\u2009\u200aavailable\u2009\u200a
\non\u2009\u200arequest\u2009\u200aat\u2009\u200aGroup\u2009\u200aheadquarters.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nRisk sensitivity
\n* Exchange rate risk
\nThe\u2009\u200aGroup\u2009\u200ais\u2009\u200aexposed\u2009\u200ato\u2009\u200achanges\u2009\u200ain\u2009\u200avalue\u2009\u200aarising\u2009\u200afrom\u2009\u200a
\nfluctuations\u2009\u200a in\u2009\u200aexchange\u2009\u200arates,\u2009\u200a which\u2009\u200a are\u2009\u200a generated\u2009\u200a
\nby\u2009\u200aits\u2009\u200aoperating\u2009\u200aactivities.\u2009\u200aHowever,\u2009\u200aas\u2009\u200alocal\u2009\u200aturnover\u2009\u200a
\nwas\u2009\u200amade\u2009\u200ain\u2009\u200athe\u2009\u200alocal\u2009\u200acurrency\u2009\u200aand\u2009\u200aexport\u2009\u200asales\u2009\u200aare\u2009\u200a
\nmade\u2009\u200ain\u2009\u200aUS\u2009\u200adollar,\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexposure\u2009\u200ais\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\u200adecrease\u2009\u200a (EUR/USD)\u2009\u200a
\nin\u2009\u200aforeign\u2009\u200acurrency\u2009\u200afinancial\u2009\u200ainstruments\u2009\u200aamounts\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a10.0\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\u200acurrency\u2009\u200aof\u2009\u200athe\u2009\u200aCompany,\u2009\u200aand\u2009\u200ait\u2009\u200ais\u2009\u200alinked\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\u200ain\u2009\u200athe\u2009\u200alocal\u2009\u200acurrency\u2009\u200ain\u2009\u200a2024\u2009\u200aamounted\u2009\u200ato\u2009\u200a
\nEUR\u2009\u200a176.2\u2009\u200amillion.
\nSocfinasia\u2019s\u2009\u200a companies\u2009\u200a have\u2009\u200a a\u2009\u200a cash\u2009\u200a position\u2009\u200a of\u2009\u200a
\nUSD\u2009\u200a104.2\u2009\u200amillion\u2009\u200aat\u2009\u200a2024\u2009\u200ayear-end.
\n* Interest rate risk
\nThe\u2009\u200abreakdown\u2009\u200aof\u2009\u200a fixed\u2009\u200arate\u2009\u200aloans\u2009\u200aand\u2009\u200avariable\u2009\u200a rate\u2009\u200a
\nloans\u2009\u200ais\u2009\u200adescribed\u2009\u200ain\u2009\u200aNote\u2009\u200a23.\u2009\u200aDue\u2009\u200ato\u2009\u200athe\u2009\u200acash\u2009\u200apooling\u2009\u200a
\ncentralised,\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200aexposed\u2009\u200ato\u2009\u200ainterest\u2009\u200arate\u2009\u200arisk.\u2009\u200a
\nTo\u2009\u200acontrol\u2009\u200athis\u2009\u200arisk,\u2009\u200athe\u2009\u200amanagement\u2009\u200aclosely\u2009\u200amonitors\u2009\u200a
\nthe\u2009\u200ainterest\u2009\u200arate\u2019s\u2009\u200aevolution.
\n* Credit risk
\nOn\u2009\u200a 31\u2009\u200a December\u2009\u200a 2024,\u2009\u200a the\u2009\u200a trade\u2009\u200a receivables\u2009\u200a from\u2009\u200a
\nglobal\u2009\u200a customers\u2009\u200a amounted\u2009\u200a to\u2009\u200a EUR\u2009\u200a 0.9\u2009\u200a million\u2009\u200a and\u2009\u200a
\nfrom\u2009\u200a local\u2009\u200a customers\u2009\u200a to\u2009\u200a EUR\u2009\u200a 0.6\u2009\u200a million.\u2009\u200a Accounts\u2009\u200a
\nreceivable\u2009\u200a from\u2009\u200a global\u2009\u200a customers\u2009\u200a are\u2009\u200a mainly\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\u200a(wide\u2009\u200arange\u2009\u200aof\u2009\u200acustomers).\u2009\u200a
\nThe\u2009\u200amarketing\u2009\u200aof\u2009\u200arubber\u2009\u200a is\u2009\u200aentrusted\u2009\u200ato\u2009\u200aSogescol\u2009\u200aFR\u2009\u200a
\n(equity\u2009\u200aaccounted\u2009\u200acompany).\u2009\u200a It\u2009\u200atrades\u2009\u200aeither\u2009\u200aon\u2009\u200athe\u2009\u200a
\nphysical\u2009\u200amarkets\u2009\u200aor\u2009\u200adirectly\u2009\u200awith\u2009\u200aend\u2009\u200acustomers.
\nThe\u2009\u200aoutstanding\u2009\u200atrade\u2009\u200areceivables\u2009\u200aare\u2009\u200anot\u2009\u200asignificant.
\n\n
\n\n\n | \n2024 | \n2023 | \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\n\n\n\n\n
\n\n| Trade\u2009\u200areceivables | \n1,451,775 | \n2,259,161 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200areceivables | \n2,065,146 | \n9,924,597 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Long-term\u2009\u200aadvances | \n93,223 | \n50,500,175 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n3,610,144 | \n62,683,933 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200anot\u2009\u200ayet\u2009\u200adue | \n1,874,337 | \n60,299,632 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Amount\u2009\u200adue\u2009\u200aless\u2009\u200athan\u2009\u200a6\u2009\u200amonths | \n1,735,807 | \n2,384,301 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total net receivables | \n3,610,144 | \n62,683,933 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag468": {
"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 that\u2009\u200a may\u2009\u200a
\nbe\u2009\u200a influenced\u2009\u200a by\u2009\u200a commodity\u2009\u200a prices\u2009\u200a in\u2009\u200a international\u2009\u200a markets.\u2009\u200a
\nIt\u2009\u200a therefore\u2009\u200a faces\u2009\u200a the\u2009\u200a risk\u2009\u200a of\u2009\u200a volatility\u2009\u200a in\u2009\u200a the\u2009\u200a prices\u2009\u200a of\u2009\u200a these\u2009\u200a
\ncommodities.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200a main\u2009\u200a policy\u2009\u200a of\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a companies\u2009\u200a has\u2009\u200a always\u2009\u200a been\u2009\u200a to\u2009\u200a
\ncontrol\u2009\u200aits\u2009\u200aproduction\u2009\u200acosts.\u2009\u200aIt\u2009\u200aaims\u2009\u200ato\u2009\u200agenerate\u2009\u200amargins\u2009\u200afor\u2009\u200athe\u2009\u200a
\nviability\u2009\u200a of\u2009\u200a structures\u2009\u200a in\u2009\u200a the\u2009\u200a event\u2009\u200a of\u2009\u200a a\u2009\u200a significant\u2009\u200a drop\u2009\u200a in\u2009\u200a the\u2009\u200a
\nselling\u2009\u200a prices\u2009\u200a of\u2009\u200a raw\u2009\u200a materials
\nG
\n\u2009\u200a and,\u2009\u200a conversely,\u2009\u200a to\u2009\u200a generate\u2009\u200a
\nprofit\u2009\u200amargins\u2009\u200aduring\u2009\u200athe\u2009\u200amarket\u2009\u200adownturns.
\nIn\u2009\u200aparallel\u2009\u200awith\u2009\u200athis\u2009\u200amain\u2009\u200apolicy,\u2009\u200asecondary\u2009\u200apolicies\u2009\u200ahave\u2009\u200aalso\u2009\u200abeen\u2009\u200a
\nimplemented\u2009\u200ato\u2009\u200aimprove\u2009\u200aor\u2009\u200aconsolidate\u2009\u200aprofit\u2009\u200amargins,\u2009\u200asuch\u2009\u200aas:
\n-\u2009\u200a the\u2009\u200aproduction\u2009\u200aof\u2009\u200aagricultural\u2009\u200aproducts\u2009\u200aof\u2009\u200asuperior\u2009\u200aquality\u2009\u200aand\u2009\u200a
\nbranded,\u2009\u200ain\u2009\u200aparticular\u2009\u200afor\u2009\u200arubber\u2009\u200aand;
\n-\u2009\u200a the\u2009\u200ause\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aexpertise\u2009\u200ain\u2009\u200athe\u2009\u200acommercial\u2009\u200asector.
\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 investing\u2009\u200a into\u2009\u200a
\ndifferent\u2009\u200ageographical\u2009\u200amarkets\u2009\u200aand\u2009\u200aproducts.
\n* Foreign currency risk
\nPotential\u2009\u200arisk\u2009\u200a
\nThe\u2009\u200aGroup\u2009\u200acarries\u2009\u200aout\u2009\u200atransactions\u2009\u200ain\u2009\u200alocal\u2009\u200acurrencies,\u2009\u200athe\u2009\u200amain\u2009\u200a
\nones\u2009\u200abeing\u2009\u200aUS\u2009\u200adollar\u2009\u200aand\u2009\u200aIndonesian\u2009\u200arupiah.\u2009\u200aIn\u2009\u200aaddition,\u2009\u200afinancial\u2009\u200a
\ninstruments\u2009\u200a hedging\u2009\u200a against\u2009\u200a fluctuations\u2009\u200a in\u2009\u200a exchange\u2009\u200a rate\u2009\u200a may\u2009\u200a
\nnot\u2009\u200abe\u2009\u200aavailable\u2009\u200afor\u2009\u200acertain\u2009\u200acurrencies.\u2009\u200aThis\u2009\u200acreates\u2009\u200aexposure\u2009\u200ato\u2009\u200a
\nexchange\u2009\u200a rate\u2009\u200a fluctuations,\u2009\u200a which\u2009\u200a may\u2009\u200a have\u2009\u200a an\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a
\nfinancial\u2009\u200aresult\u2009\u200adenominated\u2009\u200ain\u2009\u200aeuro.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nApart\u2009\u200a from\u2009\u200a the\u2009\u200a current\u2009\u200a currency\u2009\u200a hedging\u2009\u200a instruments\u2009\u200a for\u2009\u200a
\noperational\u2009\u200a transactions,\u2009\u200a which\u2009\u200a is\u2009\u200a relatively\u2009\u200a limited,\u2009\u200a the\u2009\u200a main\u2009\u200a
\npolicy\u2009\u200a of\u2009\u200athe\u2009\u200a Group\u2009\u200a to\u2009\u200afinance\u2009\u200aits\u2009\u200a development\u2009\u200a projects\u2009\u200ain\u2009\u200a the\u2009\u200a
\nlocal\u2009\u200acurrencies\u2009\u200aof\u2009\u200athe\u2009\u200aregion.\u2009\u200aThis\u2009\u200apractice\u2009\u200ais\u2009\u200afavourable\u2009\u200afor\u2009\u200athe\u2009\u200a
\nsignificant\u2009\u200ainvestments\u2009\u200amade\u2009\u200ain\u2009\u200athe\u2009\u200aplantations,\u2009\u200aas\u2009\u200aan\u2009\u200aattempt\u2009\u200ato\u2009\u200a
\nreduce\u2009\u200aborrowings\u2009\u200awherever\u2009\u200apossible.
\n* Interest rate risk
\nPotential\u2009\u200arisk
\nThe\u2009\u200afirst\u2009\u200arisk\u2009\u200alinked\u2009\u200ato\u2009\u200athe\u2009\u200ainterest\u2009\u200arate\u2009\u200adenotes\u2009\u200aa\u2009\u200achange\u2009\u200ain\u2009\u200acash\u2009\u200a
\nflows\u2009\u200arelating\u2009\u200ato\u2009\u200ashort-term\u2009\u200aborrowings,\u2009\u200aoften\u2009\u200aon\u2009\u200aa\u2009\u200avariable\u2009\u200arate,\u2009\u200a
\nas\u2009\u200awell\u2009\u200aas\u2009\u200aa\u2009\u200a relatively\u2009\u200ahigh\u2009\u200alevel\u2009\u200aof\u2009\u200abase\u2009\u200ainterest\u2009\u200a rates\u2009\u200aon\u2009\u200acash\u2009\u200a
\nand\u2009\u200a cash\u2009\u200a equivalents.\u2009\u200a The\u2009\u200a second\u2009\u200a risk,\u2009\u200a is\u2009\u200a linked\u2009\u200a to\u2009\u200a developing\u2009\u200a
\nmarkets,\u2009\u200awhen\u2009\u200aborrowing\u2009\u200ain\u2009\u200aa\u2009\u200alocal\u2009\u200acurrency.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThe\u2009\u200aGroup\u2009\u200ahas\u2009\u200a limited\u2009\u200aexposure\u2009\u200a to\u2009\u200a these\u2009\u200arisks.\u2009\u200aThe\u2009\u200afirst\u2009\u200a risk\u2009\u200ais\u2009\u200a
\nmaintained\u2009\u200aunder\u2009\u200acontrol\u2009\u200aby\u2009\u200aan\u2009\u200aactive\u2009\u200apolicy\u2009\u200aof\u2009\u200amonitoring\u2009\u200athe\u2009\u200a
\nevolution\u2009\u200aof\u2009\u200alocal\u2009\u200afinancial\u2009\u200amarkets\u2009\u200aon\u2009\u200athe\u2009\u200aone\u2009\u200ahand\u2009\u200aand,\u2009\u200awhen\u2009\u200a
\nnecessary,\u2009\u200a short-term\u2009\u200a debt\u2009\u200a consolidation\u2009\u200a in\u2009\u200a the\u2009\u200a long\u2009\u200a term\u2009\u200a on\u2009\u200a
\nthe\u2009\u200aother.\u2009\u200aAnother\u2009\u200asystematic\u2009\u200apolicy\u2009\u200akeeps\u2009\u200aan\u2009\u200aeye\u2009\u200aon\u2009\u200athe\u2009\u200asecond\u2009\u200a
\nrisk,\u2009\u200a by\u2009\u200a putting\u2009\u200a local\u2009\u200a and\u2009\u200a international\u2009\u200a banks\u2009\u200a in\u2009\u200a competition\u2009\u200a
\nwith\u2009\u200a international\u2009\u200a lenders\u2009\u200a who\u2009\u200a can\u2009\u200a offer\u2009\u200a real\u2009\u200a investment\u2009\u200a and\u2009\u200a
\ndevelopment\u2009\u200aopportunities\u2009\u200aat\u2009\u200aattractive\u2009\u200arates.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nEmerging market risks
\nPotential\u2009\u200arisk
\nCurrent\u2009\u200aor\u2009\u200afuture\u2009\u200apolitical\u2009\u200ainstability\u2009\u200ain\u2009\u200acertain\u2009\u200acountries\u2009\u200ain\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200aoperates\u2009\u200amay\u2009\u200a affect\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200aprofitability\u2009\u200aand\u2009\u200a its\u2009\u200a
\nability\u2009\u200ato\u2009\u200ado\u2009\u200abusiness\u2009\u200aand\u2009\u200agenerate\u2009\u200arevenue.
\nThe\u2009\u200apolitical\u2009\u200asystem\u2009\u200ain\u2009\u200asome\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amarkets\u2009\u200ais\u2009\u200arelatively\u2009\u200a
\nfragile\u2009\u200aand\u2009\u200acan\u2009\u200abe\u2009\u200apotentially\u2009\u200athreatened\u2009\u200aby\u2009\u200across-border\u2009\u200aconflicts\u2009\u200a
\nor\u2009\u200awars\u2009\u200abetween\u2009\u200arival\u2009\u200agroups.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nThrough\u2009\u200aits\u2009\u200aactivities,\u2009\u200athe\u2009\u200aGroup\u2009\u200acontributes\u2009\u200ato\u2009\u200athe\u2009\u200aimprovement\u2009\u200a
\nof\u2009\u200athe\u2009\u200aquality\u2009\u200aof\u2009\u200alife\u2009\u200ain\u2009\u200athe\u2009\u200acountries\u2009\u200ain\u2009\u200awhich\u2009\u200ait\u2009\u200aoperates.\u2009\u200aIt\u2009\u200aalso\u2009\u200a
\nfocuses\u2009\u200aon\u2009\u200aimproving\u2009\u200athe\u2009\u200astability\u2009\u200aof\u2009\u200aits\u2009\u200amarkets,\u2009\u200awhich\u2009\u200amay\u2009\u200alead\u2009\u200a
\nto\u2009\u200aan\u2009\u200aappreciation\u2009\u200ain\u2009\u200athe\u2009\u200avalue\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200alocal\u2009\u200acompanies.
\nBy\u2009\u200adiversifying\u2009\u200athe\u2009\u200acountries,\u2009\u200aeconomies\u2009\u200aand\u2009\u200acurrencies\u2009\u200ain\u2009\u200awhich\u2009\u200a
\nthe\u2009\u200aGroup\u2009\u200agenerates\u2009\u200aits\u2009\u200arevenues\u2009\u200aand\u2009\u200acash\u2009\u200aflows,\u2009\u200ait\u2009\u200areduces\u2009\u200aits\u2009\u200a
\nexposure\u2009\u200ato\u2009\u200aemerging\u2009\u200amarket\u2009\u200arisk.
\nThe\u2009\u200aGroup\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 implementing\u2009\u200a
\ninitiatives\u2009\u200ato\u2009\u200athis\u2009\u200aend.
\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:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag470": {
"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 meet\u2009\u200a its\u2009\u200a
\nobligations\u2009\u200a under\u2009\u200a a\u2009\u200a financial\u2009\u200a instrument\u2009\u200a or\u2009\u200a customer\u2009\u200a contract,\u2009\u200a
\nleading\u2009\u200a to\u2009\u200aa\u2009\u200afinancial\u2009\u200a loss.\u2009\u200aThe\u2009\u200aGroup\u2009\u200a is\u2009\u200a exposed\u2009\u200a to\u2009\u200acredit\u2009\u200arisk\u2009\u200a
\nfrom\u2009\u200a its\u2009\u200a operating\u2009\u200a activities\u2009\u200a (primarily\u2009\u200a trade\u2009\u200a receivables)\u2009\u200a and\u2009\u200a
\nfrom\u2009\u200a its\u2009\u200a financing\u2009\u200a activities,\u2009\u200a including\u2009\u200a deposits\u2009\u200a with\u2009\u200a banks\u2009\u200a and\u2009\u200a
\nfinancial\u2009\u200a institutions,\u2009\u200a foreign\u2009\u200a exchange\u2009\u200a transactions\u2009\u200a and\u2009\u200a other\u2009\u200a
\nfinancial\u2009\u200ainstruments.
\nRisk\u2009\u200amanagement\u2009\u200aand\u2009\u200aopportunities
\nTo\u2009\u200amanage\u2009\u200acredit\u2009\u200a risk,\u2009\u200athe\u2009\u200aGroup\u2009\u200a ensures\u2009\u200athe\u2009\u200apayment\u2009\u200aof\u2009\u200a local\u2009\u200a
\nsales\u2009\u200a in\u2009\u200a cash\u2009\u200a or\u2009\u200a the\u2009\u200a guarantee\u2009\u200a of\u2009\u200a the\u2009\u200a receivables\u2009\u200a by\u2009\u200a obtaining\u2009\u200a
\napproved\u2009\u200abills\u2009\u200aof\u2009\u200aexchange.\u2009\u200aThe\u2009\u200aexport\u2009\u200asales\u2009\u200aof\u2009\u200athe\u2009\u200aplantations\u2009\u200a
\nare\u2009\u200a centralised\u2009\u200a in\u2009\u200a the\u2009\u200a Group\u2019s\u2009\u200a sales\u2009\u200a structure,\u2009\u200a which\u2009\u200a applies\u2009\u200a
\neither\u2009\u200aa\u2009\u200acash\u2009\u200apayment\u2009\u200apolicy\u2009\u200aor\u2009\u200aa\u2009\u200acommercial\u2009\u200acredit\u2009\u200apolicy\u2009\u200awhose\u2009\u200a
\nlimits\u2009\u200aare\u2009\u200adefined\u2009\u200aby\u2009\u200aits\u2009\u200aBoard\u2009\u200aof\u2009\u200aDirectors.\u2009\u200aThe\u2009\u200aGroup\u2009\u200achooses,\u2009\u200a
\nwhenever\u2009\u200a possible,\u2009\u200a to\u2009\u200a maintain/claim\u2009\u200a financial\u2009\u200a liabilities\u2009\u200a and\u2009\u200a
\ncash\u2009\u200aposition\u2009\u200awith\u2009\u200alow\u2009\u200acredit\u2009\u200arisk\u2009\u200ainstitutions.
\nDetails\u2009\u200aon\u2009\u200aimpairment\u2009\u200aof\u2009\u200afinancial\u2009\u200aassets\u2009\u200aand\u2009\u200aliabilities,\u2009\u200aincluding\u2009\u200a
\nmeasurement\u2009\u200a of\u2009\u200a expected\u2009\u200a credit\u2009\u200a losses,\u2009\u200a are\u2009\u200a disclosed\u2009\u200a in\u2009\u200a Note\u2009\u200a
\n1.17.
\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:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag471": {
"value": "\nLiquidity risk
\nPotential\u2009\u200arisk
\nLiquidity\u2009\u200arisk\u2009\u200ais\u2009\u200adefined\u2009\u200aas\u2009\u200athe\u2009\u200arisk\u2009\u200athat\u2009\u200athe\u2009\u200aGroup\u2009\u200acannot\u2009\u200ameet\u2009\u200a
\nits\u2009\u200aobligations\u2009\u200ain\u2009\u200atime\u2009\u200aor\u2009\u200aat\u2009\u200aa\u2009\u200areasonable\u2009\u200aprice.\u2009\u200aThis\u2009\u200arisk\u2009\u200amainly\u2009\u200a
\naffects\u2009\u200aplantations,\u2009\u200awhich\u2009\u200aare\u2009\u200aboth\u2009\u200athe\u2009\u200amain\u2009\u200asource\u2009\u200aof\u2009\u200acash\u2009\u200aand\u2009\u200a
\nfinancing\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 environment\u2009\u200a
\nof\u2009\u200a each\u2009\u200a plantation,\u2009\u200a the\u2009\u200a Group\u2009\u200a manages\u2009\u200a the\u2009\u200a liquidity\u2009\u200a risk\u2009\u200a in\u2009\u200a a\u2009\u200a
\ndecentralised\u2009\u200amanner.\u2009\u200aHowever,\u2009\u200aboth\u2009\u200athe\u2009\u200aavailable\u2009\u200acash\u2009\u200aand\u2009\u200athe\u2009\u200a
\nimplementation\u2009\u200a of\u2009\u200a the\u2009\u200a financing\u2009\u200a are\u2009\u200a supervised\u2009\u200a by\u2009\u200a the\u2009\u200a Group\u2009\u200a
\nManagement.
\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:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag474": {
"value": "\nNote 35. Profit before interest, taxes, depreciation and amortisation
\nEBITDA
\nG
\n\n
\n\n\n | \n2024 | \n2023 | \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\n\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 | \n60,913,814 | \n46,103,360 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit\u2009\u200a/\u2009\u200a(loss)\u2009\u200aattributable\u2009\u200ato\u2009\u200anon-controlling\u2009\u200ainterests | \n6,284,552 | \n5,615,402 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share\u2009\u200aof\u2009\u200athe\u2009\u200aGroup\u2009\u200ain\u2009\u200athe\u2009\u200aresult\u2009\u200afrom\u2009\u200aassociates | \n-4,596,877 | \n-5,890,456 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividends\u2009\u200areceived\u2009\u200afrom\u2009\u200aassociates | \n3,494,328 | \n8,292,174 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair\u2009\u200avalue\u2009\u200aof\u2009\u200abiological\u2009\u200aassets | \n526,341 | \n-1,213,115 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation,\u2009\u200aamortisation\u2009\u200aand\u2009\u200aprovisions | \n7,340,097 | \n11,284,832 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gains\u2009\u200aand\u2009\u200alosses\u2009\u200aon\u2009\u200adisposals\u2009\u200aof\u2009\u200aassets | \n135,779 | \n1,023,704 | \n\n\n\n\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\u200adeferred\u2009\u200atax | \n24,575,836 | \n19,696,109 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other\u2009\u200afinancial\u2009\u200aincome | \n-19,089,273 | \n-12,105,421 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses | \n8,061,924 | \n7,542,460 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Financial\u2009\u200aexpenses\u2009\u200aincluded\u2009\u200ain\u2009\u200aamortisation\u2009\u200aand\u2009\u200aprovisions | \n79,661 | \n-173,304 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Impact\u2009\u200aof\u2009\u200alease\u2009\u200aon\u2009\u200aEBITDA | \n-72,160 | \n-174,486 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| TOTAL | \n87,654,022 | \n80,001,259 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag476": {
"value": "\nNote 36. Contingent liabilities
\n1 Litigation against the Belgian Federal Public
\nService Finance (Corporate Tax)
\nThe\u2009\u200a company\u2009\u200a SOCFICOM\u2009\u200a (\u201cSocficom\u201d),\u2009\u200a a\u2009\u200a public\u2009\u200a
\nlimited\u2009\u200a company\u2009\u200a incorporated\u2009\u200a under\u2009\u200a Liechtenstein\u2009\u200a
\nlaw\u2009\u200aand\u2009\u200aa\u2009\u200asubsidiary\u2009\u200aof\u2009\u200athe\u2009\u200aGroup,\u2009\u200awas\u2009\u200athe\u2009\u200asubject\u2009\u200aof\u2009\u200a
\ncriminal\u2009\u200a proceedings\u2009\u200a initiated\u2009\u200a by\u2009\u200a the\u2009\u200a Belgian\u2009\u200a Public\u2009\u200a
\nProsecutor\u2019s\u2009\u200aOffice.
\nThe\u2009\u200a main\u2009\u200a accusation\u2009\u200a against\u2009\u200a Socficom\u2009\u200a was\u2009\u200a that\u2009\u200a the\u2009\u200a
\nBelgian\u2009\u200a Public\u2009\u200a Prosecutor\u2019s\u2009\u200a Office\u2009\u200a considered\u2009\u200a that\u2009\u200a
\nSocficom\u2009\u200awas\u2009\u200aa\u2009\u200a\u201cBelgian\u2009\u200aresident\u2009\u200acompany\u201d,\u2009\u200asubject\u2009\u200a
\nto\u2009\u200aBelgian\u2009\u200acorporate\u2009\u200aincome\u2009\u200atax.
\nSocficom\u2009\u200awas\u2009\u200aacquitted,\u2009\u200afollowing\u2009\u200aa\u2009\u200aruling\u2009\u200aby\u2009\u200athe\u2009\u200a11
\nth
\n
\nChamber\u2009\u200a of\u2009\u200a the\u2009\u200a Brussels\u2009\u200a Court\u2009\u200a of\u2009\u200a Appeal,\u2009\u200a sitting\u2009\u200a in\u2009\u200a
\ncorrectional\u2009\u200amatters,\u2009\u200adated\u2009\u200afrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018.\u2009\u200aThe\u2009\u200a
\nCourt\u2009\u200aruled\u2009\u200athat\u2009\u200a\u201cit\u2009\u200ais\u2009\u200aclear\u2009\u200afrom\u2009\u200aall\u2009\u200athese\u2009\u200aelements\u2009\u200a
\nthat\u2009\u200athe\u2009\u200areal\u2009\u200aseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200a
\nestablished\u2009\u200a in\u2009\u200aLiechtenstein\u2009\u200a and\u2009\u200a that\u2009\u200a nothing\u2009\u200aallows\u2009\u200a
\nit\u2009\u200ato\u2009\u200abe\u2009\u200alocated\u2009\u200ain\u2009\u200aBrussels\u201d.\u2009\u200aThe\u2009\u200aPublic\u2009\u200aProsecutor\u2019s\u2009\u200a
\nOffice\u2009\u200adid\u2009\u200anot\u2009\u200aappeal\u2009\u200aagainst\u2009\u200athis\u2009\u200ajudgement\u2009\u200aand\u2009\u200athis\u2009\u200a
\ndecision\u2009\u200ais\u2009\u200atherefore\u2009\u200afinal.
\nHowever,\u2009\u200a the\u2009\u200a Federal\u2009\u200a Public\u2009\u200a Service\u2009\u200a Finance,\u2009\u200a relied\u2009\u200a
\nexclusively\u2009\u200aon\u2009\u200athe\u2009\u200ainvestigation\u2009\u200afile\u2009\u200asubmitted\u2009\u200aby\u2009\u200athe\u2009\u200a
\nBelgian\u2009\u200aPublic\u2009\u200aProsecutor\u2019s\u2009\u200aOffice\u2009\u200ain\u2009\u200acriminal\u2009\u200amatters.\u2009\u200a
\nThe\u2009\u200aformer\u2009\u200atherefore\u2009\u200amaintains\u2009\u200athat\u2009\u200aSocficom\u2009\u200ameets\u2009\u200a
\nthe\u2009\u200aconditions\u2009\u200ato\u2009\u200abe\u2009\u200aliable\u2009\u200ato\u2009\u200acorporate\u2009\u200aincome\u2009\u200atax\u2009\u200ain\u2009\u200a
\nBelgium.\u2009\u200aThe\u2009\u200aFederal\u2009\u200aPublic\u2009\u200aService\u2009\u200aFinance\u2009\u200aconsiders\u2009\u200a
\nthat\u2009\u200a Socficom\u2009\u200a is\u2009\u200a effectively\u2009\u200a managed\u2009\u200a from\u2009\u200a Belgium\u2009\u200a
\nand\u2009\u200athat\u2009\u200aall\u2009\u200aits\u2009\u200aactivities\u2009\u200aare\u2009\u200acarried\u2009\u200aout\u2009\u200athere.\u2009\u200a
\nSocficom\u2009\u200a was\u2009\u200a therefore\u2009\u200a automatically\u2009\u200a assessed\u2009\u200a with\u2009\u200a
\ncorporate\u2009\u200aincome\u2009\u200atax\u2009\u200aon\u2009\u200a4\u2009\u200aJanuary\u2009\u200a2012,\u2009\u200afor\u2009\u200athe\u2009\u200atax\u2009\u200a
\nyears 2004 to 2009 for an amount of EUR 77,343,783,
\nexcluding\u2009\u200alate\u2009\u200apayment\u2009\u200ainterest\u2009\u200aat\u2009\u200aan\u2009\u200aannual\u2009\u200arate\u2009\u200aof\u2009\u200a
\n7%\u2009\u200areduced\u2009\u200ato\u2009\u200a4%\u2009\u200aas\u2009\u200afrom\u2009\u200a1\u2009\u200aJanuary\u2009\u200a2018.
\nOn\u2009\u200a 5\u2009\u200aApril\u2009\u200a 2013,\u2009\u200a Socficom\u2009\u200a filed\u2009\u200a a\u2009\u200a tax\u2009\u200a claim\u2009\u200a against\u2009\u200a
\nthe\u2009\u200a6\u2009\u200aex\u2009\u200aofficio\u2009\u200atax\u2009\u200aassessments.\u2009\u200aThese\u2009\u200a6\u2009\u200aclaims\u2009\u200awere\u2009\u200a
\ndeclared\u2009\u200aadmissible,\u2009\u200abut\u2009\u200awere\u2009\u200arejected.
\nSocficom\u2009\u200a filed\u2009\u200a an\u2009\u200a action\u2009\u200a before\u2009\u200a the\u2009\u200a \u201cTribunal\u2009\u200a de\u2009\u200a
\npremi\u00e8re\u2009\u200ainstance\u2009\u200afrancophone\u201d\u2009\u200aof\u2009\u200aBrussels.\u2009\u200a
\nThe\u2009\u200a \u201cTribunal\u2009\u200a de\u2009\u200a premi\u00e8re\u2009\u200a instance\u2009\u200a francophone\u201d\u2009\u200a
\nof\u2009\u200aBrussels,\u2009\u200aby\u2009\u200ajudgement\u2009\u200adated\u2009\u200afrom\u2009\u200a26\u2009\u200aApril\u2009\u200a2019,\u2009\u200a
\ndeclared\u2009\u200a the\u2009\u200aclaim\u2009\u200aadmissible\u2009\u200a and\u2009\u200a partially\u2009\u200a founded\u2009\u200a
\ninsofar\u2009\u200aas\u2009\u200ait\u2009\u200aordered\u2009\u200athe\u2009\u200apartial\u2009\u200arelief\u2009\u200aof\u2009\u200athe\u2009\u200adisputed\u2009\u200a
\ntaxes.
\nSocficom\u2009\u200a considers\u2009\u200a that\u2009\u200a this\u2009\u200a decision,\u2009\u200a although\u2009\u200a
\npartially\u2009\u200a favourable\u2009\u200a to\u2009\u200a the\u2009\u200a argument\u2009\u200a it\u2009\u200a defended\u2009\u200a
\nbefore\u2009\u200a the\u2009\u200a Court,\u2009\u200a is\u2009\u200a not\u2009\u200a satisfactory,\u2009\u200a given\u2009\u200a the\u2009\u200a
\nacquittal\u2009\u200adecision\u2009\u200areferred\u2009\u200ato\u2009\u200aabove.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe\u2009\u200atax\u2009\u200aauthorities\u2009\u200awant\u2009\u200ato\u2009\u200atax\u2009\u200aSocficom\u2009\u200aexclusively\u2009\u200a
\non\u2009\u200athe\u2009\u200a basis\u2009\u200a of\u2009\u200athe\u2009\u200a elements\u2009\u200ain\u2009\u200a the\u2009\u200a criminal\u2009\u200afile,\u2009\u200a as\u2009\u200a
\nthe\u2009\u200a tax\u2009\u200a file\u2009\u200a does\u2009\u200a not\u2009\u200a contain\u2009\u200a any\u2009\u200a \u201cnew\u2009\u200a claims\u201d\u2009\u200a in\u2009\u200a
\nrelation\u2009\u200ato\u2009\u200athe\u2009\u200acriminal\u2009\u200aproceedings.\u2009\u200aThe\u2009\u200afacts\u2009\u200ajudged\u2009\u200a
\nin\u2009\u200athe\u2009\u200atax\u2009\u200aproceedings\u2009\u200ahave\u2009\u200aalready\u2009\u200abeen\u2009\u200adecided\u2009\u200aby\u2009\u200a
\nthe\u2009\u200a Court\u2009\u200a of\u2009\u200a Appeal\u2009\u200a (correctional\u2009\u200a chamber)\u2009\u200a which\u2009\u200a
\nacquitted\u2009\u200aSocficom\u2009\u200aand\u2009\u200athe\u2009\u200aother\u2009\u200adefendants.
\nThe\u2009\u200aCourt\u2009\u200acould\u2009\u200atherefore\u2009\u200anot\u2009\u200aagree\u2009\u200awith\u2009\u200athe\u2009\u200atax\u2009\u200aoffice\u2009\u200a
\non\u2009\u200athe\u2009\u200a basis\u2009\u200a of\u2009\u200adocuments,\u2009\u200a observations\u2009\u200aor\u2009\u200a findings,\u2009\u200a
\nwithout\u2009\u200a taking\u2009\u200a into\u2009\u200a consideration\u2009\u200a the\u2009\u200a judgement\u2009\u200a of\u2009\u200a
\nthe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200aof\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018.\u2009\u200aThe\u2009\u200aBrussels\u2009\u200a
\nTax\u2009\u200a Court\u2009\u200a has\u2009\u200a \u201cre-heard\u201d\u2009\u200a the\u2009\u200a criminal\u2009\u200a case\u2009\u200a ignoring\u2009\u200a
\nthe\u2009\u200aacquittal\u2009\u200aof\u2009\u200athe\u2009\u200a11
\nth
\n\u2009\u200aChamber\u2009\u200aof\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200a
\nof\u2009\u200aAppeal.
\nSocficom\u2009\u200ahas\u2009\u200atherefore\u2009\u200adecided\u2009\u200ato\u2009\u200aappeal\u2009\u200aagainst\u2009\u200athe\u2009\u200a
\ntax\u2009\u200ajudgement\u2009\u200ain\u2009\u200aorder\u2009\u200ato\u2009\u200arequest\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200agrants\u2009\u200a
\nthe\u2009\u200arequest\u2009\u200ainitially\u2009\u200aformulated\u2009\u200aby\u2009\u200athe\u2009\u200acompany,\u2009\u200ai.e.\u2009\u200a
\nto\u2009\u200aorder\u2009\u200athe\u2009\u200acomplete\u2009\u200acancellation\u2009\u200aof\u2009\u200athe\u2009\u200arelief\u2009\u200aof\u2009\u200athe\u2009\u200a
\ndisputed\u2009\u200ataxes.
\nTax\u2009\u200a judgements\u2009\u200a that\u2009\u200a are\u2009\u200a appealed\u2009\u200a against\u2009\u200a are\u2009\u200a not\u2009\u200a
\nenforceable\u2009\u200auntil\u2009\u200athe\u2009\u200aCourt\u2009\u200ahas\u2009\u200aruled\u2009\u200aon\u2009\u200athem.\u2009\u200a
\nThe\u2009\u200aamounts\u2009\u200a initially\u2009\u200a claimed\u2009\u200aby\u2009\u200a the\u2009\u200atax\u2009\u200a authorities\u2009\u200a
\nfrom\u2009\u200a Socficom\u2009\u200a amounted\u2009\u200a to\u2009\u200a EUR\u2009\u200a 77,343,783,\u2009\u200a
\nexcluding\u2009\u200ainterest\u2009\u200a(see\u2009\u200aabove),\u2009\u200afrom\u2009\u200awhich\u2009\u200ait\u2009\u200amust\u2009\u200abe\u2009\u200a
\ndeducted\u2009\u200athe\u2009\u200a relief\u2009\u200agranted\u2009\u200aby\u2009\u200a the\u2009\u200aCourt\u2009\u200aamounting\u2009\u200a
\nto EUR 50,000,000.
\nThe\u2009\u200a company\u2019s\u2009\u200a counsel\u2009\u200a and\u2009\u200a Group\u2009\u200a management\u2009\u200a are\u2009\u200a
\nof\u2009\u200a the\u2009\u200aopinion\u2009\u200a that\u2009\u200a the\u2009\u200aCourt\u2009\u200a of\u2009\u200aAppeal\u2009\u200ashould\u2009\u200a fully\u2009\u200a
\ncancel\u2009\u200a these\u2009\u200a taxes,\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a acquittal\u2009\u200a decision\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal,\u2009\u200aCorrectional\u2009\u200aChamber,\u2009\u200adating\u2009\u200a
\nfrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018\u2009\u200awhich\u2009\u200aconfirms:\u2009\u200a\u201cthat\u2009\u200athe\u2009\u200areal\u2009\u200a
\nseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200aestablished\u2009\u200a
\nin\u2009\u200a Liechtenstein\u2009\u200a and\u2009\u200a that\u2009\u200a there\u2009\u200a is\u2009\u200a no\u2009\u200a reason\u2009\u200a to\u2009\u200a
\nlocate\u2009\u200a it\u2009\u200a in\u2009\u200a Brussels\u201d.\u2009\u200a Based\u2009\u200a on\u2009\u200a these\u2009\u200a elements,\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 provision\u2009\u200a
\nshould\u2009\u200abe\u2009\u200arecorded\u2009\u200aas\u2009\u200athe\u2009\u200aprobability\u2009\u200aof\u2009\u200aan\u2009\u200aoutflow\u2009\u200aof\u2009\u200a
\nfinancial\u2009\u200aresources\u2009\u200aby\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200a low.\u2009\u200aThe\u2009\u200afindings\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200aare\u2009\u200anot\u2009\u200aexpected\u2009\u200abefore\u2009\u200a2025.
\n2 Litigation against the Belgian Federal Public
\nService Finance (VAT)
\nAs\u2009\u200a described\u2009\u200a above,\u2009\u200a the\u2009\u200a Federal\u2009\u200a Public\u2009\u200a Service\u2009\u200a
\nFinance\u2009\u200amaintains\u2009\u200athat\u2009\u200aSocficom\u2009\u200ais\u2009\u200aa\u2009\u200aBelgian\u2009\u200aresident\u2009\u200a
\ncompany.\u2009\u200a The\u2009\u200a tax\u2009\u200a authorities\u2009\u200a are\u2009\u200a claiming\u2009\u200a VAT\u2009\u200a of\u2009\u200a
\nEUR\u2009\u200a3,054,160.15\u2009\u200afor\u2009\u200athe\u2009\u200ayears\u2009\u200a2006,\u2009\u200a2007,\u2009\u200a2008\u2009\u200aand\u2009\u200a
\n2009,\u2009\u200aadding\u2009\u200ato\u2009\u200athis\u2009\u200atax\u2009\u200afines\u2009\u200aand\u2009\u200ainterest\u2009\u200aat\u2009\u200aa\u2009\u200arate\u2009\u200aof\u2009\u200a
\n0.8%\u2009\u200aper\u2009\u200amonth\u2009\u200aas\u2009\u200afrom\u2009\u200a20\u2009\u200aJanuary\u2009\u200a2010.\u2009\u200a
\nThe\u2009\u200aamounts\u2009\u200aclaimed\u2009\u200aamount\u2009\u200ato\u2009\u200aEUR\u2009\u200a10,310,844.61,\u2009\u200a
\nsplit\u2009\u200aas\u2009\u200afollows:
\n-\u2009\u200a EUR\u2009\u200a3,054,160\u2009\u200afor\u2009\u200aVAT\u2009\u200a
\n-\u2009\u200a EUR\u2009\u200a1,148,364\u2009\u200ain\u2009\u200ainterest\u2009\u200a
\n-\u2009\u200a EUR\u2009\u200a6,108,320\u2009\u200ain\u2009\u200afines\u2009\u200a
\n-\u2009\u200a plus\u2009\u200ainterest\u2009\u200afor\u2009\u200alate\u2009\u200apayment\u2009\u200ato\u2009\u200abe\u2009\u200acalculated\u2009\u200aon\u2009\u200a
\nthe\u2009\u200aVAT\u2009\u200adue\u2009\u200afrom\u2009\u200a21\u2009\u200aDecember\u2009\u200a2013.
\nSocficom\u2009\u200acontested\u2009\u200athis\u2009\u200atax\u2009\u200abefore\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200a
\nof First Instance.
\nThe\u2009\u200a Court\u2009\u200a declared\u2009\u200a the\u2009\u200a claim\u2009\u200a admissible\u2009\u200a and\u2009\u200a
\npartially\u2009\u200afounded\u2009\u200a insofar\u2009\u200aas\u2009\u200ait\u2009\u200acancelled\u2009\u200athe\u2009\u200a fines\u2009\u200aof\u2009\u200a
\nEUR\u2009\u200a6,108,320\u2009\u200aand\u2009\u200athe\u2009\u200ainterest\u2009\u200acharged\u2009\u200aon\u2009\u200athis\u2009\u200aamount.
\nSocficom\u2009\u200a considers\u2009\u200a that\u2009\u200a this\u2009\u200a decision,\u2009\u200a although\u2009\u200a
\npartially\u2009\u200a favorable\u2009\u200a to\u2009\u200a the\u2009\u200a case\u2009\u200a it\u2009\u200a defended\u2009\u200a before\u2009\u200a
\nthe\u2009\u200aCourt,\u2009\u200ais\u2009\u200anot\u2009\u200asatisfactory\u2009\u200asince\u2009\u200ait\u2009\u200awas\u2009\u200agranted\u2009\u200athe\u2009\u200a
\nacquittal\u2009\u200a following\u2009\u200a the\u2009\u200a judgement\u2009\u200a rendered\u2009\u200a by\u2009\u200a the\u2009\u200a
\n11
\nth
\n\u2009\u200a Chamber\u2009\u200aof\u2009\u200a the\u2009\u200a Brussels\u2009\u200aCourt\u2009\u200a of\u2009\u200aAppeal\u2009\u200adating\u2009\u200a
\nfrom 23 October 2018.
\nIn\u2009\u200aorder\u2009\u200ato\u2009\u200aclaim\u2009\u200athe\u2009\u200adisputed\u2009\u200aVAT\u2009\u200afrom\u2009\u200aSocficom,\u2009\u200athe\u2009\u200a
\ntax\u2009\u200a authorities\u2009\u200a based\u2009\u200a themselves\u2009\u200a exclusively\u2009\u200a on\u2009\u200a the\u2009\u200a
\ncriminal\u2009\u200a file.\u2009\u200a However,\u2009\u200a the\u2009\u200a Brussels\u2009\u200a Court\u2009\u200a could\u2009\u200a not\u2009\u200a
\nignore\u2009\u200a the\u2009\u200aacquittal\u2009\u200a decision\u2009\u200a and\u2009\u200acondemn\u2009\u200a Socficom\u2009\u200a
\nwithout\u2009\u200ataking\u2009\u200ainto\u2009\u200aaccount\u2009\u200athe\u2009\u200afinal\u2009\u200aand\u2009\u200ares\u2009\u200ajudicata\u2009\u200a
\njudgement\u2009\u200aof\u2009\u200athe\u2009\u200aBrussels\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal.
\nIn\u2009\u200a the\u2009\u200a absence\u2009\u200a of\u2009\u200a new\u2009\u200aelements\u2009\u200abrought\u2009\u200a by\u2009\u200a the\u2009\u200a tax\u2009\u200a
\nauthorities\u2009\u200a and\u2009\u200a having\u2009\u200a an\u2009\u200a impact\u2009\u200a on\u2009\u200a the\u2009\u200a outcome\u2009\u200a
\nof\u2009\u200a the\u2009\u200a trial,\u2009\u200a the\u2009\u200a decision\u2009\u200a of\u2009\u200a the\u2009\u200a Court\u2009\u200a of\u2009\u200aAppeal\u2009\u200a of\u2009\u200a
\n23\u2009\u200a October\u2009\u200a 2018\u2009\u200a could\u2009\u200a not\u2009\u200a be\u2009\u200a challenged\u2009\u200a and\u2009\u200a is\u2009\u200a
\nbinding\u2009\u200aon\u2009\u200athe\u2009\u200aCourt.
\nSocficom\u2009\u200atherefore\u2009\u200adecided\u2009\u200ato\u2009\u200aappeal\u2009\u200athe\u2009\u200atax\u2009\u200aruling\u2009\u200ain\u2009\u200a
\norder\u2009\u200ato\u2009\u200arequest\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200ato\u2009\u200agrant\u2009\u200athe\u2009\u200arequest\u2009\u200a
\ninitially\u2009\u200a made\u2009\u200a by\u2009\u200a the\u2009\u200a company,\u2009\u200a i.e.\u2009\u200a to\u2009\u200a order\u2009\u200a a\u2009\u200a tax\u2009\u200a
\nrelief\u2009\u200afor\u2009\u200athe\u2009\u200adisputed\u2009\u200ataxes.
\nThe\u2009\u200aCompany\u2019s\u2009\u200acounsel\u2009\u200aand\u2009\u200athe\u2009\u200aGroup\u2019s\u2009\u200amanagement\u2009\u200a
\nare\u2009\u200aof\u2009\u200athe\u2009\u200aopinion\u2009\u200athat\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200ashould\u2009\u200afully\u2009\u200a
\ncancel\u2009\u200a these\u2009\u200a taxes,\u2009\u200a based\u2009\u200a on\u2009\u200a the\u2009\u200a acquittal\u2009\u200a decision\u2009\u200a
\nof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal,\u2009\u200aCorrectional\u2009\u200aChamber,\u2009\u200adating\u2009\u200a
\nfrom\u2009\u200a23\u2009\u200aOctober\u2009\u200a2018,\u2009\u200awhich\u2009\u200aconfirms:\u2009\u200a\u201cthat\u2009\u200athe\u2009\u200areal\u2009\u200a
\nseat\u2009\u200aof\u2009\u200athe\u2009\u200adefendant\u2009\u200aSocficom\u2009\u200ais\u2009\u200aindeed\u2009\u200aestablished\u2009\u200a
\nin\u2009\u200aLiechtenstein\u2009\u200aand\u2009\u200athat\u2009\u200athere\u2009\u200ais\u2009\u200ano\u2009\u200areason\u2009\u200ato\u2009\u200alocate\u2009\u200a
\nit\u2009\u200ain\u2009\u200aBrussels\u201d.\u2009\u200aBased\u2009\u200aon\u2009\u200athese\u2009\u200aelements,\u2009\u200amanagement\u2009\u200a
\nis\u2009\u200aof\u2009\u200athe\u2009\u200aopinion\u2009\u200athat\u2009\u200ano\u2009\u200aprovision\u2009\u200ashould\u2009\u200abe\u2009\u200arecorded\u2009\u200a
\nas\u2009\u200athe\u2009\u200aprobability\u2009\u200aof\u2009\u200aan\u2009\u200aoutflow\u2009\u200aof\u2009\u200afinancial\u2009\u200aresources\u2009\u200a
\nby\u2009\u200athe\u2009\u200aGroup\u2009\u200ais\u2009\u200alow.\u2009\u200aThe\u2009\u200afindings\u2009\u200aof\u2009\u200athe\u2009\u200aCourt\u2009\u200aof\u2009\u200aAppeal\u2009\u200a
\nare\u2009\u200anot\u2009\u200aexpected\u2009\u200abefore\u2009\u200a2025.
\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:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag480": {
"value": "\nNote 37. 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\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag479": {
"value": "\nNote 38. Auditor\u2019s fees
\n\n
\n\n\n | \n2024 | \n2023 | \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\n\n\n\n\n
\n\n| Audit\u2009\u200a(VAT\u2009\u200aincluded) | \n453,178 | \n375,814 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\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\u200aaudit\u2009\u200afees\u2009\u200ainclude\u2009\u200aall\u2009\u200afees\u2009\u200apaid\u2009\u200ato\u2009\u200athe\u2009\u200aindependent\u2009\u200a
\nstatutory\u2009\u200aauditor\u2009\u200a of\u2009\u200athe\u2009\u200aGroup\u2009\u200anamely\u2009\u200aEY\u2009\u200aas\u2009\u200awell\u2009\u200aas\u2009\u200a
\nthose\u2009\u200a paid\u2009\u200ato\u2009\u200a member\u2009\u200afirms\u2009\u200awithin\u2009\u200a EY\u2019s\u2009\u200a network\u2009\u200afor\u2009\u200a
\nthe\u2009\u200arelevant\u2009\u200ayears.\u2009\u200aNo\u2009\u200aconsulting\u2009\u200awork\u2009\u200aor\u2009\u200aother\u2009\u200anon-
\naudit\u2009\u200a services\u2009\u200a have\u2009\u200a been\u2009\u200a performed\u2009\u200a by\u2009\u200a this\u2009\u200a firm\u2009\u200a in\u2009\u200a
\n2024 nor in 2023.
\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:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"Tag485": {
"value": "S.A.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:222100I5M4DM5G5NES09",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}