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    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__14__28": {
   "value": "-20000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__4__29": {
   "value": "3591000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__5__29": {
   "value": "12797000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__6__29": {
   "value": "16388000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "LOT:IssuedCapitalAndSharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__7__29": {
   "value": "-16882000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__8__29": {
   "value": "810954000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__9__29": {
   "value": "-17764000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__10__29": {
   "value": "-1541000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__11__29": {
   "value": "-19305000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__12__29": {
   "value": "791155000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__13__29": {
   "value": "0.0",
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s5__14__29": {
   "value": "791155000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f0__s8__6__14-1": {
   "value": "<span class=\"pp-class-19 pa t67557 l17371 ls2317\">Basis </span><span class=\"pp-class-19 pa t67557 l67559 ls684\">of </span><span class=\"pp-class-19 pa t67557 l67560 ls67561\">preparation </span><span class=\"pp-class-19 pa t67557 l67562 ls180\">and </span><span class=\"pp-class-19 pa t67557 l67563 ls19204\">material </span><span class=\"pp-class-19 pa t67564 l3 ls56\">accounting </span><span class=\"pp-class-19 pa t67564 l67565 ls2605\">policy </span><span class=\"pp-class-19 pa t67564 l67566 ls4979\">information</span><div class=\"pp-class-4\" id=\"pp-id-7608\"><div class=\" w4676 h67727 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t67987 l3 ls63996\">1.3\t</span><span class=\"pp-class-25 pa t67987 l17371 ls1865\">Consolidation </span><span class=\"pp-class-25 pa t67987 l68521 ls478\">principles </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t67991 l3 ls889\">The </span><span class=\"pp-class-20 pa t67991 l68522 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t67991 l68523 ls352\">Financial </span><span class=\"pp-class-20 pa t67991 l68524 ls553\">Statements </span><span class=\"pp-class-20 pa t67991 l68525 ls157\">comprise </span><span class=\"pp-class-20 pa t67991 l68526 ls451\">the </span><span class=\"pp-class-20 pa t67991 l68527 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t67991 l68528 ls424\">statements </span><span class=\"pp-class-20 pa t67991 l68529 ls295\">of </span><span class=\"pp-class-20 pa t67991 l68530 ls548\">Lotus </span><span class=\"pp-class-20 pa t67991 l68531 ls634\">Bakeries </span><span class=\"pp-class-20 pa t67991 l68532 ls30289\">NV </span><span class=\"pp-class-20 pa t67991 l68533 ls299\">and </span><span class=\"pp-class-20 pa t67991 l64152 ls248\">its </span><span class=\"pp-class-20 pa t68007 l3 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68007 l68534 ls10388\">(collectively </span><span class=\"pp-class-20 pa t68007 l68535 ls920\">referred </span><span class=\"pp-class-20 pa t68007 l68536 ls309\">to </span><span class=\"pp-class-20 pa t68007 l68537 ls624\">as </span><span class=\"pp-class-20 pa t68007 l68538 ls451\">the </span><span class=\"pp-class-20 pa t68007 l68539 ls1649\">\u2018Group\u2019). </span><span class=\"pp-class-20 pa t68007 l68540 ls3601\">Intercompany </span><span class=\"pp-class-20 pa t68007 l68541 ls557\">balances </span><span class=\"pp-class-20 pa t68007 l68542 ls299\">and </span><span class=\"pp-class-20 pa t68007 l68543 ls3675\">transactions </span><span class=\"pp-class-20 pa t68007 l68544 ls1083\">between </span><span class=\"pp-class-20 pa t68545 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t68545 l68546 ls835\">companies </span><span class=\"pp-class-20 pa t68545 l68547 ls305\">are </span><span class=\"pp-class-20 pa t68545 l68548 ls1949\">eliminated.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t68549 l3 ls142\">Subsidiaries</span><span class=\"pp-class-25 pa t68550 l68551\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68048 l3 ls929\">Subsidiaries </span><span class=\"pp-class-20 pa t68048 l68552 ls305\">are </span><span class=\"pp-class-20 pa t68048 l68553 ls178\">entities </span><span class=\"pp-class-20 pa t68048 l68554 ls2984\">controlled </span><span class=\"pp-class-20 pa t68048 l68555 ls409\">by </span><span class=\"pp-class-20 pa t68048 l68556 ls451\">the </span><span class=\"pp-class-20 pa t68048 l68557 ls728\">Group. </span><span class=\"pp-class-20 pa t68048 l68558 ls889\">The </span><span class=\"pp-class-20 pa t68048 l68559 ls1478\">Group </span><span class=\"pp-class-20 pa t68048 l68560 ls2137\">has </span><span class=\"pp-class-20 pa t68048 l68561 ls3520\">control </span><span class=\"pp-class-20 pa t68048 l68562 ls1247\">over </span><span class=\"pp-class-20 pa t68048 l68563 ls15\">an </span><span class=\"pp-class-20 pa t68048 l68564 ls83\">investee </span><span class=\"pp-class-20 pa t68048 l68565 ls2137\">when </span><span class=\"pp-class-20 pa t68048 l68566 ls449\">it </span><span class=\"pp-class-20 pa t68048 l68567 ls324\">is </span><span class=\"pp-class-20 pa t68060 l3 ls8875\">exposed </span><span class=\"pp-class-20 pa t68060 l68568 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68569 ls2778\">or </span><span class=\"pp-class-20 pa t68060 l68570 ls2137\">has </span><span class=\"pp-class-20 pa t68060 l68571 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68572 ls901\">right </span><span class=\"pp-class-20 pa t68060 l68573 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68574 ls1123\">variable </span><span class=\"pp-class-20 pa t68060 l68575 ls365\">returns </span><span class=\"pp-class-20 pa t68060 l68576 ls1564\">arising </span><span class=\"pp-class-20 pa t68060 l68577 ls1361\">from </span><span class=\"pp-class-20 pa t68060 l68578 ls248\">its </span><span class=\"pp-class-20 pa t68060 l68579 ls3037\">involvement </span><span class=\"pp-class-20 pa t68060 l68580 ls285\">with </span><span class=\"pp-class-20 pa t68060 l68581 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68582 ls83\">investee </span><span class=\"pp-class-20 pa t68060 l68583 ls299\">and </span><span class=\"pp-class-20 pa t68060 l14039 ls2137\">has </span><span class=\"pp-class-20 pa t68075 l3 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68584 ls69\">ability </span><span class=\"pp-class-20 pa t68075 l68585 ls309\">to </span><span class=\"pp-class-20 pa t68075 l68586 ls726\">affect </span><span class=\"pp-class-20 pa t68075 l68587 ls2309\">those </span><span class=\"pp-class-20 pa t68075 l68588 ls631\">returns </span><span class=\"pp-class-20 pa t68075 l68589 ls629\">through </span><span class=\"pp-class-20 pa t68075 l68590 ls248\">its </span><span class=\"pp-class-20 pa t68075 l68591 ls511\">power </span><span class=\"pp-class-20 pa t68075 l68592 ls1247\">over </span><span class=\"pp-class-20 pa t68075 l68593 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68594 ls3037\">investee. </span><span class=\"pp-class-20 pa t68075 l68595 ls889\">The </span><span class=\"pp-class-20 pa t68075 l68596 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68075 l68597 ls424\">statements </span><span class=\"pp-class-20 pa t68075 l68598 ls295\">of </span><span class=\"pp-class-20 pa t68075 l2292 ls451\">the </span><span class=\"pp-class-20 pa t68089 l3 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68089 l68599 ls305\">are </span><span class=\"pp-class-20 pa t68089 l68600 ls305\">included </span><span class=\"pp-class-20 pa t68089 l68601 ls324\">in </span><span class=\"pp-class-20 pa t68089 l68602 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68603 ls1174\">consolidation </span><span class=\"pp-class-20 pa t68089 l68604 ls3969\">scope </span><span class=\"pp-class-20 pa t68089 l68605 ls624\">as </span><span class=\"pp-class-20 pa t68089 l68606 ls1361\">from </span><span class=\"pp-class-20 pa t68089 l31073 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68607 ls2095\">date </span><span class=\"pp-class-20 pa t68089 l68608 ls337\">that </span><span class=\"pp-class-20 pa t68089 l68609 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68610 ls1478\">Group </span><span class=\"pp-class-20 pa t68089 l68611 ls3520\">obtains </span><span class=\"pp-class-20 pa t68089 l68612 ls3520\">control </span><span class=\"pp-class-20 pa t68089 l60283 ls2041\">until </span><span class=\"pp-class-20 pa t68613 l3 ls451\">the </span><span class=\"pp-class-20 pa t68613 l972 ls2095\">date </span><span class=\"pp-class-20 pa t68613 l68614 ls339\">such </span><span class=\"pp-class-20 pa t68613 l68615 ls3520\">control </span><span class=\"pp-class-20 pa t68613 l68616 ls1982\">ceases.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68773 l3 ls889\">The </span><span class=\"pp-class-20 pa t68773 l68774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68775 ls424\">statements </span><span class=\"pp-class-20 pa t68773 l68776 ls295\">of </span><span class=\"pp-class-20 pa t68773 l68777 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68778 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68773 l68779 ls2264\">have </span><span class=\"pp-class-20 pa t68773 l68780 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68781 ls2867\">same </span><span class=\"pp-class-20 pa t68773 l68782 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68783 ls389\">year </span><span class=\"pp-class-20 pa t68773 l68784 ls624\">as </span><span class=\"pp-class-20 pa t68773 l68785 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68786 ls283\">company </span><span class=\"pp-class-20 pa t68773 l68787 ls299\">and </span><span class=\"pp-class-20 pa t68773 l68788 ls305\">are </span><span class=\"pp-class-20 pa t68773 l68789 ls1268\">prepared </span><span class=\"pp-class-20 pa t68790 l3 ls324\">in </span><span class=\"pp-class-20 pa t68790 l3919 ls3037\">accordance </span><span class=\"pp-class-20 pa t68790 l68791 ls285\">with </span><span class=\"pp-class-20 pa t68790 l68792 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68793 ls2605\">accounting </span><span class=\"pp-class-20 pa t68790 l68794 ls527\">principles </span><span class=\"pp-class-20 pa t68790 l68795 ls295\">of </span><span class=\"pp-class-20 pa t68790 l68796 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68797 ls1027\">Group.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7609\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t68798 l3 ls356\">Liabilities </span><span class=\"pp-class-69 pa t68798 l68799 ls4706\">related </span><span class=\"pp-class-69 pa t68798 l68800 ls648\">to </span><span class=\"pp-class-69 pa t68798 l68801 ls295\">put </span><span class=\"pp-class-69 pa t68798 l68802 ls342\">options </span><span class=\"pp-class-69 pa t68798 l68803 ls289\">granted </span><span class=\"pp-class-69 pa t68798 l68804 ls648\">to </span><span class=\"pp-class-69 pa t68798 l68805 ls2477\">non-controlling </span><span class=\"pp-class-69 pa t68798 l68806 ls1507\">interests </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7611\"><div class=\" w4676 h2841 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t68973 l3 ls68974 wtro4471 wtr4472 tro4473 tr4474\">1.4\t</span><span class=\"pp-class-25 pa t68973 l17371 ls3386 wtro4471 wtr4472 tro4473 tr4474\">Foreign </span><span class=\"pp-class-25 pa t68973 l68975 ls214 wtro4471 wtr4472 tro4473 tr4474\">currencies </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68976 l3 ls369 wtro4477 wtr4472 tro4478 tr4474\">Items </span><span class=\"pp-class-20 pa t68976 l68977 ls305 wtro4477 wtr4472 tro4478 tr4474\">included </span><span class=\"pp-class-20 pa t68976 l68978 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68976 l68979 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68980 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t68976 l68981 ls424 wtro4477 wtr4472 tro4478 tr4474\">statements </span><span class=\"pp-class-20 pa t68976 l68982 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68983 ls2767 wtro4477 wtr4472 tro4478 tr4474\">each </span><span class=\"pp-class-20 pa t68976 l68984 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68985 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68986 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t68976 l68987 ls178 wtro4477 wtr4472 tro4478 tr4474\">entities </span><span class=\"pp-class-20 pa t68976 l68988 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t68976 l68989 ls142 wtro4477 wtr4472 tro4478 tr4474\">measured </span><span class=\"pp-class-20 pa t68976 l68990 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t68976 l68991 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68992 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t68976 l68993 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68994 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l68995 ls1233 wtro4477 wtr4472 tro4478 tr4474\">primary </span><span class=\"pp-class-20 pa t68994 l68996 ls740 wtro4477 wtr4472 tro4478 tr4474\">economic </span><span class=\"pp-class-20 pa t68994 l68997 ls1507 wtro4477 wtr4472 tro4478 tr4474\">environment </span><span class=\"pp-class-20 pa t68994 l68998 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68994 l68999 ls631 wtro4477 wtr4472 tro4478 tr4474\">which </span><span class=\"pp-class-20 pa t68994 l69000 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l69001 ls1361 wtro4477 wtr4472 tro4478 tr4474\">entity </span><span class=\"pp-class-20 pa t68994 l69002 ls3675 wtro4477 wtr4472 tro4478 tr4474\">operates </span><span class=\"pp-class-20 pa t68994 l69003 ls578 wtro4477 wtr4472 tro4478 tr4474\">(\u2018the </span><span class=\"pp-class-20 pa t68994 l69004 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t68994 l69005 ls7587 wtro4477 wtr4472 tro4478 tr4474\">currency\u2019). </span><span class=\"pp-class-20 pa t68994 l69006 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t68994 l69007 ls3526 wtro4477 wtr4472 tro4478 tr4474\">Consolidated </span><span class=\"pp-class-20 pa t69008 l3 ls352 wtro4477 wtr4472 tro4478 tr4474\">Financial </span><span class=\"pp-class-20 pa t69008 l69009 ls553 wtro4477 wtr4472 tro4478 tr4474\">Statements </span><span class=\"pp-class-20 pa t69008 l69010 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69008 l69011 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69008 l69012 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69008 l69013 ls3601 wtro4477 wtr4472 tro4478 tr4474\">euro, </span><span class=\"pp-class-20 pa t69008 l69014 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69008 l3883 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t69008 l69015 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69008 l69016 ls2955 wtro4477 wtr4472 tro4478 tr4474\">currency. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69017 l3 ls1059 wtro18330 wtr4472 tro18331 tr4474\">Transactions </span><span class=\"pp-class-69 pa t69017 l69018 ls986 wtro18330 wtr4472 tro18331 tr4474\">in </span><span class=\"pp-class-69 pa t69017 l69019 ls2326 wtro18330 wtr4472 tro18331 tr4474\">foreign </span><span class=\"pp-class-69 pa t69017 l69020 ls2767 wtro18330 wtr4472 tro18331 tr4474\">currencies </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls182 wtro4477 wtr4472 tro4478 tr4474\">Transactions </span><span class=\"pp-class-20 pa t69021 l69022 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69021 l69023 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69021 l69024 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69021 l69025 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69021 l69026 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69021 l69027 ls1113 wtro4477 wtr4472 tro4478 tr4474\">into </span><span class=\"pp-class-20 pa t69021 l69028 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69029 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t69021 l69030 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t69021 l69031 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69021 l69032 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69033 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69021 l69034 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69035 l3 ls2050 wtro4477 wtr4472 tro4478 tr4474\">applicable </span><span class=\"pp-class-20 pa t69035 l69036 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69035 l69037 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69038 ls2095 wtro4477 wtr4472 tro4478 tr4474\">date </span><span class=\"pp-class-20 pa t69035 l69039 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69035 l69040 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69041 ls1472 wtro4477 wtr4472 tro4478 tr4474\">transaction. </span><span class=\"pp-class-20 pa t69035 l69042 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Monetary </span><span class=\"pp-class-20 pa t69035 l69043 ls15 wtro4477 wtr4472 tro4478 tr4474\">assets </span><span class=\"pp-class-20 pa t69035 l69044 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69035 l69045 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69035 l69046 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69035 l69047 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69035 l69048 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69035 l69049 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69035 l69050 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69051 l3 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69051 l69052 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69053 ls424 wtro4477 wtr4472 tro4478 tr4474\">closing </span><span class=\"pp-class-20 pa t69051 l69054 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69051 l69055 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69051 l69056 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69057 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69051 l69058 ls10288 wtro4477 wtr4472 tro4478 tr4474\">date. </span><span class=\"pp-class-20 pa t69051 l69059 ls587 wtro4477 wtr4472 tro4478 tr4474\">Resulting </span><span class=\"pp-class-20 pa t69051 l69060 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69051 l69061 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69051 l69062 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69051 l69063 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69051 l69064 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69051 l69065 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69051 l69066 ls1123 wtro4477 wtr4472 tro4478 tr4474\">recognised </span><span class=\"pp-class-20 pa t69051 l69067 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69051 l69068 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69069 l3 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69069 l69070 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69069 l69071 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69069 l69072 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69069 l69073 ls936 wtro4477 wtr4472 tro4478 tr4474\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69074 l3 ls1912 wtro4477 wtr4472 tro4478 tr4474\">Foreign </span><span class=\"pp-class-20 pa t69074 l69075 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69074 l69076 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69074 l69077 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69078 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69074 l69079 ls337 wtro4477 wtr4472 tro4478 tr4474\">that </span><span class=\"pp-class-20 pa t69074 l69080 ls2424 wtro4477 wtr4472 tro4478 tr4474\">relate </span><span class=\"pp-class-20 pa t69074 l69081 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69074 l69082 ls3696 wtro4477 wtr4472 tro4478 tr4474\">interest-bearing </span><span class=\"pp-class-20 pa t69074 l69083 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69074 l69084 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69085 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69086 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69087 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69088 ls738 wtro4477 wtr4472 tro4478 tr4474\">equivalents </span><span class=\"pp-class-20 pa t69074 l69089 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69090 l3 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69090 l69091 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69090 l69092 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69093 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69090 l69094 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69090 l69095 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69090 l69096 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69090 l69097 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69090 l69098 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69090 l69099 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69100 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t69090 l69101 ls1988 wtro4477 wtr4472 tro4478 tr4474\">result. </span><span class=\"pp-class-20 pa t69090 l69102 ls1123 wtro4477 wtr4472 tro4478 tr4474\">All </span><span class=\"pp-class-20 pa t69090 l69103 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t69090 l69104 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69090 l69105 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69090 l69106 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69090 l69107 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69108 l3 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69108 l69109 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69108 l69110 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69108 l69111 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69108 l69112 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69108 l69113 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69108 l69114 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69108 l69115 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69108 l69116 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69108 l69117 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69108 l69118 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69108 l69119 ls1268 wtro4477 wtr4472 tro4478 tr4474\">operating </span><span class=\"pp-class-20 pa t69108 l69120 ls1930 wtro4477 wtr4472 tro4478 tr4474\">result.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69121 l3 ls592 wtro18330 wtr4472 tro18331 tr4474\">Financial </span><span class=\"pp-class-69 pa t69121 l69122 ls289 wtro18330 wtr4472 tro18331 tr4474\">statements </span><span class=\"pp-class-69 pa t69121 l69123 ls401 wtro18330 wtr4472 tro18331 tr4474\">of </span><span class=\"pp-class-69 pa t69121 l69124 ls2326 wtro18330 wtr4472 tro18331 tr4474\">foreign </span><span class=\"pp-class-69 pa t69121 l69125 ls229 wtro18330 wtr4472 tro18331 tr4474\">entities </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69126 l3 ls740 wtro4477 wtr4472 tro4478 tr4474\">For </span><span class=\"pp-class-20 pa t69126 l69127 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69126 l69128 ls178 wtro4477 wtr4472 tro4478 tr4474\">entities </span><span class=\"pp-class-20 pa t69126 l69129 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69126 l69130 wtro4477 wtr4472 tro4478 tr4474\">a </span><span class=\"pp-class-20 pa t69126 l69131 ls1070 wtro4477 wtr4472 tro4478 tr4474\">different </span><span class=\"pp-class-20 pa t69126 l69132 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t69126 l69133 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t69126 l69134 ls289 wtro4477 wtr4472 tro4478 tr4474\">than </span><span class=\"pp-class-20 pa t69126 l69135 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69126 l69136 ls1049 wtro4477 wtr4472 tro4478 tr4474\">euro: </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69137 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69137 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69137 l6361 ls1539 wtro4477 wtr4472 tro4478 tr4474\">Assets </span><span class=\"pp-class-20 pa t69137 l69138 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69137 l69139 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69137 l69140 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69137 l69141 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69137 l69142 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69137 l69143 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69144 ls707 wtro4477 wtr4472 tro4478 tr4474\">euro </span><span class=\"pp-class-20 pa t69137 l69145 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69137 l69146 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69147 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69137 l69148 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69137 l69149 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69137 l69150 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69151 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69137 l69152 ls1558 wtro4477 wtr4472 tro4478 tr4474\">date;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69153 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69153 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69153 l6361 ls369 wtro4477 wtr4472 tro4478 tr4474\">Items </span><span class=\"pp-class-20 pa t69153 l69154 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69153 l69155 ls2639 wtro4477 wtr4472 tro4478 tr4474\">income </span><span class=\"pp-class-20 pa t69153 l69156 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69153 l69157 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69153 l69158 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69153 l69159 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69153 l69160 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69153 l69161 ls379 wtro4477 wtr4472 tro4478 tr4474\">monthly </span><span class=\"pp-class-20 pa t69153 l69162 ls553 wtro4477 wtr4472 tro4478 tr4474\">average </span><span class=\"pp-class-20 pa t69153 l69163 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69153 l69164 ls69 wtro4477 wtr4472 tro4478 tr4474\">rate; </span><span class=\"pp-class-20 pa t69153 l69165 ls289 wtro4477 wtr4472 tro4478 tr4474\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69166 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69166 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69166 l6361 ls322 wtro4477 wtr4472 tro4478 tr4474\">Equity </span><span class=\"pp-class-20 pa t69166 l69167 ls738 wtro4477 wtr4472 tro4478 tr4474\">items </span><span class=\"pp-class-20 pa t69166 l69168 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69166 l69169 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69166 l69170 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69166 l29942 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69166 l69171 ls759 wtro4477 wtr4472 tro4478 tr4474\">historical </span><span class=\"pp-class-20 pa t69166 l69172 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69166 l69173 ls15893 wtro4477 wtr4472 tro4478 tr4474\">rate.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69174 l3 wtro4477 wtr4472 tro4478 tr4474\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69175 l3 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t69175 l69176 ls238 wtro4477 wtr4472 tro4478 tr4474\">resulting </span><span class=\"pp-class-20 pa t69175 l69177 ls4200 wtro4477 wtr4472 tro4478 tr4474\">translation </span><span class=\"pp-class-20 pa t69175 l69178 ls218 wtro4477 wtr4472 tro4478 tr4474\">differences </span><span class=\"pp-class-20 pa t69175 l69179 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69175 l69180 ls1123 wtro4477 wtr4472 tro4478 tr4474\">recognised </span><span class=\"pp-class-20 pa t69175 l69181 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69175 l69182 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t69175 l69183 ls1266 wtro4477 wtr4472 tro4478 tr4474\">comprehensive </span><span class=\"pp-class-20 pa t69175 l69184 ls2639 wtro4477 wtr4472 tro4478 tr4474\">income </span><span class=\"pp-class-20 pa t69175 l69185 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69175 l69186 ls2097 wtro4477 wtr4472 tro4478 tr4474\">accumulated </span><span class=\"pp-class-20 pa t69175 l69187 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69175 l69188 ls281 wtro4477 wtr4472 tro4478 tr4474\">a </span><span class=\"pp-class-20 pa t69189 l3 ls4538 wtro4477 wtr4472 tro4478 tr4474\">separate </span><span class=\"pp-class-20 pa t69189 l69190 ls411 wtro4477 wtr4472 tro4478 tr4474\">component </span><span class=\"pp-class-20 pa t69189 l69191 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69189 l69192 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69189 l69193 ls1039 wtro4477 wtr4472 tro4478 tr4474\">(translation </span><span class=\"pp-class-20 pa t69189 l69194 ls1618 wtro4477 wtr4472 tro4478 tr4474\">differences). </span><span class=\"pp-class-20 pa t69189 l69195 ls1233 wtro4477 wtr4472 tro4478 tr4474\">These </span><span class=\"pp-class-20 pa t69189 l69196 ls4200 wtro4477 wtr4472 tro4478 tr4474\">translation </span><span class=\"pp-class-20 pa t69189 l69197 ls218 wtro4477 wtr4472 tro4478 tr4474\">differences </span><span class=\"pp-class-20 pa t69189 l69198 ls2605 wtro4477 wtr4472 tro4478 tr4474\">remain </span><span class=\"pp-class-20 pa t69189 l69199 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69189 l69200 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69189 l69201 ls1196 wtro4477 wtr4472 tro4478 tr4474\">up </span><span class=\"pp-class-20 pa t69189 l69202 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69203 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69204 ls190 wtro4477 wtr4472 tro4478 tr4474\">disposal </span><span class=\"pp-class-20 pa t69203 l69205 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69203 l69206 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69207 ls1049 wtro4477 wtr4472 tro4478 tr4474\">relevant </span><span class=\"pp-class-20 pa t69203 l69208 ls8661 wtro4477 wtr4472 tro4478 tr4474\">entity. </span><span class=\"pp-class-20 pa t69203 l69209 ls354 wtro4477 wtr4472 tro4478 tr4474\">In </span><span class=\"pp-class-20 pa t69203 l69210 ls1607 wtro4477 wtr4472 tro4478 tr4474\">case </span><span class=\"pp-class-20 pa t69203 l69211 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69203 l69212 ls592 wtro4477 wtr4472 tro4478 tr4474\">disposal, </span><span class=\"pp-class-20 pa t69203 l69213 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69214 ls2097 wtro4477 wtr4472 tro4478 tr4474\">accumulated </span><span class=\"pp-class-20 pa t69203 l69215 ls689 wtro4477 wtr4472 tro4478 tr4474\">amount </span><span class=\"pp-class-20 pa t69203 l69216 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69203 l69217 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69203 l69218 ls324 wtro4477 wtr4472 tro4478 tr4474\">is </span><span class=\"pp-class-20 pa t69203 l69219 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">reclassified </span><span class=\"pp-class-20 pa t69203 l69220 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69221 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l37143 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69221 l69222 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69223 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69221 l69224 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69221 l69225 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69221 l69226 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t69221 l69227 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t69221 l69228 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69229 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l69230 ls352 wtro4477 wtr4472 tro4478 tr4474\">result </span><span class=\"pp-class-20 pa t69221 l69231 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69221 l69232 ls190 wtro4477 wtr4472 tro4478 tr4474\">disposal </span><span class=\"pp-class-20 pa t69221 l69233 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69234 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l69235 ls1049 wtro4477 wtr4472 tro4478 tr4474\">relevant </span><span class=\"pp-class-20 pa t69221 l69236 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69221 l69237 ls943\">activity.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7612\"><div class=\" w4676 h69238 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t69239 l69240 ls1564\">arising </span><span class=\"pp-class-20 pa t69239 l69241 ls1361\">from </span><span class=\"pp-class-20 pa t69239 l69242 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69243 ls3033\">acquisition </span><span class=\"pp-class-20 pa t69239 l69244 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69245\">a </span><span class=\"pp-class-20 pa t69239 l69246 ls1059\">foreign </span><span class=\"pp-class-20 pa t69239 l69247 ls1361\">entity </span><span class=\"pp-class-20 pa t69239 l69248 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69249 ls3763\">fair </span><span class=\"pp-class-20 pa t69239 l69250 ls643\">value </span><span class=\"pp-class-20 pa t69239 l69251 ls2487\">adjustments </span><span class=\"pp-class-20 pa t69239 l69252 ls309\">to </span><span class=\"pp-class-20 pa t69239 l69253 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69254 ls4157\">carrying </span><span class=\"pp-class-20 pa t69239 l69255 ls689\">amount </span><span class=\"pp-class-20 pa t69256 l3 ls295\">of </span><span class=\"pp-class-20 pa t69256 l69257 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69258 ls3520\">acquired </span><span class=\"pp-class-20 pa t69256 l69259 ls15\">assets </span><span class=\"pp-class-20 pa t69256 l69260 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69261 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69256 l69262 ls1221\">at </span><span class=\"pp-class-20 pa t69256 l69263 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69264 ls2095\">date </span><span class=\"pp-class-20 pa t69256 l69265 ls295\">of </span><span class=\"pp-class-20 pa t69256 l69266 ls3043\">acquisition, </span><span class=\"pp-class-20 pa t69256 l69267 ls305\">are </span><span class=\"pp-class-20 pa t69256 l69268 ls389\">considered </span><span class=\"pp-class-20 pa t69256 l69269 ls624\">as </span><span class=\"pp-class-20 pa t69256 l69270 ls15\">assets </span><span class=\"pp-class-20 pa t69256 l69271 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69272 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69256 l316 ls295\">of </span><span class=\"pp-class-20 pa t69273 l3 ls451\">the </span><span class=\"pp-class-20 pa t69273 l972 ls1059\">foreign </span><span class=\"pp-class-20 pa t69273 l69274 ls484\">activity </span><span class=\"pp-class-20 pa t69273 l69275 ls299\">and </span><span class=\"pp-class-20 pa t69273 l69276 ls305\">are </span><span class=\"pp-class-20 pa t69273 l69277 ls2041\">translated </span><span class=\"pp-class-20 pa t69273 l69278 ls1221\">at </span><span class=\"pp-class-20 pa t69273 l69279 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69280 ls174\">exchange </span><span class=\"pp-class-20 pa t69273 l69281 ls713\">rate </span><span class=\"pp-class-20 pa t69273 l69282 ls313\">on </span><span class=\"pp-class-20 pa t69273 l69283 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69284 ls1478\">reporting </span><span class=\"pp-class-20 pa t69273 l69285 ls10288\">date. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69286 l3 ls889\">The </span><span class=\"pp-class-20 pa t69286 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t69286 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t69286 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t69286 l69289 ls178\">entities </span><span class=\"pp-class-20 pa t69286 l69290 ls324\">in </span><span class=\"pp-class-20 pa t69286 l10322 xx96 ls629\">hyperinflationary </span><span class=\"pp-class-20 pa t69286 l69291 ls929\">economies. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69292 l3 ls1164\">Exchange </span><span class=\"pp-class-69 pa t69292 l69293 ls2092\">rates </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69294 l3 ls889\">The </span><span class=\"pp-class-20 pa t69294 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t69294 l21607 ls174\">exchange </span><span class=\"pp-class-20 pa t69294 l69295 ls631\">rates </span><span class=\"pp-class-20 pa t69294 l69296 ls705\">were </span><span class=\"pp-class-20 pa t69294 l69297 ls1527\">used </span><span class=\"pp-class-20 pa t69294 l69298 ls324\">in </span><span class=\"pp-class-20 pa t69294 l69299 ls720\">preparing </span><span class=\"pp-class-20 pa t69294 l69300 ls451\">the </span><span class=\"pp-class-20 pa t69294 l69301 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69294 l69302 ls326\">statements:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7613\"><div class=\" w4676 h69303 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t69304 l69305\"></span><span class=\"pp-class-148 pa t69304 l69306\">Closing </span><span class=\"pp-class-148 pa t69304 l69307 ls8655\">rate</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t69304 l69308 ls482\">AVERAGE </span><span class=\"pp-class-148 pa t69304 l69309 ls10963\">ANNUAL </span><span class=\"pp-class-148 pa t69304 l69310 ls8655\">RATE</span></p></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69312\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69313\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69314\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l23115\">EUR/CAD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69316\">1.609 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69317\">1.495</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69318\">1.617 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l66977\">1.482</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">EUR/CHF</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69316\">0.931 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69317\">0.941 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69318\">0.933 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l66977\">0.953 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l23115 ls11446\">EUR/CNY</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69316\">8.226 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69317\">7.583 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69318\">8.250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l66977\">7.789 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l23115\">EUR/CZK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69319\">24.237 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69320\">25.185 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69321\">24.260 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l67054\">25.117 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l23115 ls11446\">EUR/GBP</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69316\">0.873 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69317\">0.829 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69318\">0.875 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l66977\">0.847 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l23115 ls3615\">EUR/KRW</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69322\">1,696.940 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69323\">1,532.150 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69324\">1,718.426 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69325\">1,475.212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l23115\">EUR/SEK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69319\">10.822 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69320\">11.459 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69321\">10.899 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l67054\">11.433 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l23115\">EUR/THB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69319\">37.218 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69320\">35.676 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69321\">37.013 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l67054\">38.222 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l23115\">EUR/USD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69316\">1.175 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69317\">1.039 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69318\">1.171 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l66977\">1.082 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l23115\">EUR/ZAR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69319\">19.444 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69320\">19.619 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69321\">19.823 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l67054\">19.839 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7614\"><div class=\" w4676 h69329 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t46977 l3 ls69330\">1.5\t</span><span class=\"pp-class-25 pa t46977 l17371 ls728\">Material </span><span class=\"pp-class-25 pa t46977 l69331 ls1730\">accounting </span><span class=\"pp-class-25 pa t46977 l69332 ls3520\">policies</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69333 l3 ls889\">The </span><span class=\"pp-class-20 pa t69333 l69334 ls587\">material </span><span class=\"pp-class-20 pa t69333 l69335 ls2605\">accounting </span><span class=\"pp-class-20 pa t69333 l69336 ls1137\">policies </span><span class=\"pp-class-20 pa t69333 l69337 ls2222\">applied </span><span class=\"pp-class-20 pa t69333 l69338 ls409\">by </span><span class=\"pp-class-20 pa t69333 l69339 ls451\">the </span><span class=\"pp-class-20 pa t69333 l69340 ls1478\">Group </span><span class=\"pp-class-20 pa t69333 l69341 ls305\">are </span><span class=\"pp-class-20 pa t69333 l69342 ls715\">disclosed </span><span class=\"pp-class-20 pa t69333 l69343 ls324\">in </span><span class=\"pp-class-20 pa t69333 l69344 ls451\">the </span><span class=\"pp-class-20 pa t69333 l69345 ls1049\">relevant </span><span class=\"pp-class-20 pa t69333 l69346 ls471\">notes </span><span class=\"pp-class-20 pa t69333 l69347 ls624\">as </span><span class=\"pp-class-20 pa t69333 l69348\">a </span><span class=\"pp-class-20 pa t69333 l69349 ls4538\">separate </span><span class=\"pp-class-20 pa t46987 l3 ls4092\">paragraph.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69917 l3 ls69918\">4.1\t</span><span class=\"pp-class-25 pa t69917 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69917 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69008 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69008 l69919 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69920 ls305\">included </span><span class=\"pp-class-20 pa t69008 l69921 ls324\">in </span><span class=\"pp-class-20 pa t69008 l69922 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69923 ls397\">statement </span><span class=\"pp-class-20 pa t69008 l69924 ls295\">of </span><span class=\"pp-class-20 pa t69008 l69925 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t69008 l69926 ls2778\">or </span><span class=\"pp-class-20 pa t69008 l69927 ls1333\">loss </span><span class=\"pp-class-20 pa t69008 l69928 ls2137\">when </span><span class=\"pp-class-20 pa t69008 l69929 ls449\">it </span><span class=\"pp-class-20 pa t69008 l69930 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69931 ls1170\">probable </span><span class=\"pp-class-20 pa t69008 l69932 ls337\">that </span><span class=\"pp-class-20 pa t69008 l69933 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69934 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l69935 ls511\">will </span><span class=\"pp-class-20 pa t69008 l69936 ls750\">receive </span><span class=\"pp-class-20 pa t69937 l3 ls740\">economic </span><span class=\"pp-class-20 pa t69937 l69938 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t69937 l69939 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l69940 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69941 ls2639\">transaction </span><span class=\"pp-class-20 pa t69937 l69942 ls299\">and </span><span class=\"pp-class-20 pa t69937 l69943 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69944 ls1097\">revenue </span><span class=\"pp-class-20 pa t69937 l69945 ls342\">can </span><span class=\"pp-class-20 pa t69937 l69946 ls346\">be </span><span class=\"pp-class-20 pa t69937 l69947 ls142\">measured </span><span class=\"pp-class-20 pa t69937 l69948 ls1682\">reliably. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69021 l69949 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69950 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69951 ls1478\">Group </span><span class=\"pp-class-20 pa t69021 l69952 ls324\">is </span><span class=\"pp-class-20 pa t69021 l69953 ls377\">generated </span><span class=\"pp-class-20 pa t69021 l69954 ls424\">principally </span><span class=\"pp-class-20 pa t69021 l69955 ls629\">through </span><span class=\"pp-class-20 pa t69021 l69956 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69957 ls631\">sale </span><span class=\"pp-class-20 pa t69021 l69958 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69959 ls648\">goods </span><span class=\"pp-class-20 pa t69021 l69960 ls285\">with </span><span class=\"pp-class-20 pa t69021 l69961 ls624\">as </span><span class=\"pp-class-20 pa t69021 l69962 ls779\">only </span><span class=\"pp-class-20 pa t69021 l68496 ls229\">performance </span><span class=\"pp-class-20 pa t69035 l3 ls453\">obligation </span><span class=\"pp-class-20 pa t69035 l69963 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69964 ls669\">delivery </span><span class=\"pp-class-20 pa t69035 l69965 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69966 ls339\">goods. </span><span class=\"pp-class-20 pa t69035 l69967 ls136\">Revenue </span><span class=\"pp-class-20 pa t69035 l69968 ls2378\">recognition </span><span class=\"pp-class-20 pa t69035 l69969 ls634\">occurs </span><span class=\"pp-class-20 pa t69035 l69970 ls1221\">at </span><span class=\"pp-class-20 pa t69035 l69971\">a </span><span class=\"pp-class-20 pa t69035 l69972 ls377\">point </span><span class=\"pp-class-20 pa t69035 l69973 ls324\">in </span><span class=\"pp-class-20 pa t69035 l69974 ls638\">time, </span><span class=\"pp-class-20 pa t69035 l69975 ls2137\">when </span><span class=\"pp-class-20 pa t69035 l69976 ls3520\">control </span><span class=\"pp-class-20 pa t69035 l69977 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69978 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69979 ls1230\">asset </span><span class=\"pp-class-20 pa t69051 l3 ls324\">is </span><span class=\"pp-class-20 pa t69051 l68512 ls4949\">transferred </span><span class=\"pp-class-20 pa t69051 l69980 ls309\">to </span><span class=\"pp-class-20 pa t69051 l69981 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69982 ls2520\">customer, </span><span class=\"pp-class-20 pa t69051 l69983 ls2732\">generally </span><span class=\"pp-class-20 pa t69051 l69984 ls313\">on </span><span class=\"pp-class-20 pa t69051 l69985 ls669\">delivery </span><span class=\"pp-class-20 pa t69051 l69986 ls295\">of </span><span class=\"pp-class-20 pa t69051 l69987 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69988 ls1478\">goods.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls72564\">14.1 </span><span class=\"pp-class-25 pa t71797 l72565 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l72566 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls1137\">Intangible </span><span class=\"pp-class-20 pa t71680 l72567 ls11998\">assets </span><span class=\"pp-class-20 pa t71680 l72568 ls297\">which </span><span class=\"pp-class-20 pa t71680 l72569 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72570 ls1137\">acquired </span><span class=\"pp-class-20 pa t71680 l72571 ls225\">separately </span><span class=\"pp-class-20 pa t71680 l72572 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72573 ls6574\">measured </span><span class=\"pp-class-20 pa t71680 l72574 ls887\">initially </span><span class=\"pp-class-20 pa t71680 l72575 ls629\">at </span><span class=\"pp-class-20 pa t71680 l72576 ls770\">cost. </span><span class=\"pp-class-20 pa t71680 l13413 ls537\">After </span><span class=\"pp-class-20 pa t71680 l72577 ls1988\">initial </span><span class=\"pp-class-20 pa t71680 l72578 ls352\">recognition, </span><span class=\"pp-class-20 pa t71817 l3 ls920\">intangible </span><span class=\"pp-class-20 pa t71817 l70443 ls15\">assets </span><span class=\"pp-class-20 pa t71817 l72579 ls305\">are </span><span class=\"pp-class-20 pa t71817 l72580 ls142\">measured </span><span class=\"pp-class-20 pa t71817 l72581 ls1221\">at </span><span class=\"pp-class-20 pa t71817 l72582 ls335\">cost </span><span class=\"pp-class-20 pa t71817 l72583 ls817\">less </span><span class=\"pp-class-20 pa t71817 l72584 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71817 l72585 ls367\">amortisations </span><span class=\"pp-class-20 pa t71817 l72586 ls299\">and </span><span class=\"pp-class-20 pa t71817 l72587 ls3794\">impairment </span><span class=\"pp-class-20 pa t71817 l72588 ls627\">losses.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73188 l3 ls73189\">15.1 </span><span class=\"pp-class-25 pa t73188 l73190 ls1730\">Accounting </span><span class=\"pp-class-25 pa t73188 l73191 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73192 l3 ls4399\">Property, </span><span class=\"pp-class-69 pa t73192 l73193 ls631\">plant </span><span class=\"pp-class-69 pa t73192 l73194 ls2309\">and </span><span class=\"pp-class-69 pa t73192 l73195 ls428\">equipment</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73196 l3 ls397\">Property, </span><span class=\"pp-class-20 pa t73196 l73197 ls705\">plant </span><span class=\"pp-class-20 pa t73196 l73198 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73199 ls1291\">equipment </span><span class=\"pp-class-20 pa t73196 l73200 ls324\">is </span><span class=\"pp-class-20 pa t73196 l73201 ls142\">measured </span><span class=\"pp-class-20 pa t73196 l73202 ls1221\">at </span><span class=\"pp-class-20 pa t73196 l73203 ls335\">cost </span><span class=\"pp-class-20 pa t73196 l73204 ls817\">less </span><span class=\"pp-class-20 pa t73196 l73205 ls2097\">accumulated </span><span class=\"pp-class-20 pa t73196 l73206 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73196 l73207 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73208 ls3794\">impairment </span><span class=\"pp-class-20 pa t73196 l73209 ls960\">losses. </span><span class=\"pp-class-20 pa t73210 l3 ls1217\">Cost </span><span class=\"pp-class-20 pa t73210 l73211 ls464\">includes </span><span class=\"pp-class-20 pa t73210 l73212 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73213 ls3416\">purchase </span><span class=\"pp-class-20 pa t73210 l73214 ls4586\">price </span><span class=\"pp-class-20 pa t73210 l73215 ls299\">and </span><span class=\"pp-class-20 pa t73210 l73216 ls2080\">any </span><span class=\"pp-class-20 pa t73210 l73217 ls3473\">costs </span><span class=\"pp-class-20 pa t73210 l73218 ls8964\">directly </span><span class=\"pp-class-20 pa t73210 l73219 ls728\">attributable </span><span class=\"pp-class-20 pa t73210 l73220 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73221 ls94\">bringing </span><span class=\"pp-class-20 pa t73210 l73222 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73223 ls1230\">asset </span><span class=\"pp-class-20 pa t73210 l73224 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73225 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73226 ls1113\">location </span><span class=\"pp-class-20 pa t73227 l3 ls299\">and </span><span class=\"pp-class-20 pa t73227 l539 ls962\">condition </span><span class=\"pp-class-20 pa t73227 l73228 ls2397\">necessary </span><span class=\"pp-class-20 pa t73227 l73229 ls350\">for </span><span class=\"pp-class-20 pa t73227 l73230 ls449\">it </span><span class=\"pp-class-20 pa t73227 l73231 ls309\">to </span><span class=\"pp-class-20 pa t73227 l73232 ls346\">be </span><span class=\"pp-class-20 pa t73227 l73233 ls83\">capable </span><span class=\"pp-class-20 pa t73227 l73234 ls295\">of </span><span class=\"pp-class-20 pa t73227 l73235 ls1268\">operating </span><span class=\"pp-class-20 pa t73227 l73236 ls324\">in </span><span class=\"pp-class-20 pa t73227 l73237 ls451\">the </span><span class=\"pp-class-20 pa t73227 l73238 ls4378\">manner </span><span class=\"pp-class-20 pa t73227 l73239 ls1268\">intended </span><span class=\"pp-class-20 pa t73227 l73240 ls409\">by </span><span class=\"pp-class-20 pa t73227 l73241 ls794\">management. </span><span class=\"pp-class-20 pa t73227 l73242 ls889\">The </span><span class=\"pp-class-20 pa t73243 l3 ls335\">cost </span><span class=\"pp-class-20 pa t73243 l71846 ls295\">of </span><span class=\"pp-class-20 pa t73243 l73244 ls329\">self-produced </span><span class=\"pp-class-20 pa t73243 l73245 ls15\">assets </span><span class=\"pp-class-20 pa t73243 l73246 ls464\">includes </span><span class=\"pp-class-20 pa t73243 l73247 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73248 ls587\">material </span><span class=\"pp-class-20 pa t73243 l73249 ls627\">costs, </span><span class=\"pp-class-20 pa t73243 l73250 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73251 ls2537\">labour </span><span class=\"pp-class-20 pa t73243 l73252 ls3473\">costs </span><span class=\"pp-class-20 pa t73243 l73253 ls299\">and </span><span class=\"pp-class-20 pa t73243 l73254\">a </span><span class=\"pp-class-20 pa t73243 l73255 ls335\">proportional </span><span class=\"pp-class-20 pa t73243 l73256 ls2440\">part </span><span class=\"pp-class-20 pa t73243 l73257 ls295\">of </span><span class=\"pp-class-20 pa t73258 l3 ls451\">the </span><span class=\"pp-class-20 pa t73258 l972 ls1189\">production </span><span class=\"pp-class-20 pa t73258 l73259 ls10411\">overhead.</span></p><div class=\"pp-class-4\" id=\"pp-id-7722\"><div class=\" w4676 h73260 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t11914 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t11914 l73261 ls324\">is </span><span class=\"pp-class-20 pa t11914 l73262 ls2972\">calculated </span><span class=\"pp-class-20 pa t11914 l73263 ls313\">on </span><span class=\"pp-class-20 pa t11914 l73264\">a </span><span class=\"pp-class-20 pa t11914 l73265 ls1618\">straight-line </span><span class=\"pp-class-20 pa t11914 l73266 ls854\">basis </span><span class=\"pp-class-20 pa t11914 l73267 ls1247\">over </span><span class=\"pp-class-20 pa t11914 l73268 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73269 ls750\">estimated </span><span class=\"pp-class-20 pa t11914 l73270 ls142\">useful </span><span class=\"pp-class-20 pa t11914 l73271 ls920\">lives </span><span class=\"pp-class-20 pa t11914 l73272 ls295\">of </span><span class=\"pp-class-20 pa t11914 l73273 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73274 ls86\">assets. </span><span class=\"pp-class-20 pa t8507 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t8507 l73261 ls295\">of </span><span class=\"pp-class-20 pa t8507 l73275 ls15\">an </span><span class=\"pp-class-20 pa t8507 l73276 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73277 ls309\">begins </span><span class=\"pp-class-20 pa t8507 l73278 ls2137\">when </span><span class=\"pp-class-20 pa t8507 l73279 ls451\">the </span><span class=\"pp-class-20 pa t8507 l73280 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73281 ls324\">is </span><span class=\"pp-class-20 pa t8507 l73282 ls3897\">available </span><span class=\"pp-class-20 pa t8507 l73283 ls350\">for </span><span class=\"pp-class-20 pa t8507 l73284 ls248\">its </span><span class=\"pp-class-20 pa t8507 l73285 ls1268\">intended </span><span class=\"pp-class-20 pa t8507 l73286 ls326\">use.</span><span class=\"pp-class-20 pa t8517 l3 ls889\">The </span><span class=\"pp-class-20 pa t8517 l21606 ls750\">estimated </span><span class=\"pp-class-20 pa t8517 l73287 ls142\">useful </span><span class=\"pp-class-20 pa t8517 l73288 ls920\">lives </span><span class=\"pp-class-20 pa t8517 l73289 ls305\">are </span><span class=\"pp-class-20 pa t8517 l73290 ls624\">as </span><span class=\"pp-class-20 pa t8517 l73291 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7723\"><div class=\" w4676 h73292 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l18026 ls318\">Buildings, </span><span class=\"pp-class-20 pa t73293 l73294 ls379\">incl. </span><span class=\"pp-class-20 pa t73293 l73295 ls449\">warehouses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l73296 ls4226\">25-30 </span><span class=\"pp-class-20 pa t73293 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l18026 ls573\">Plant </span><span class=\"pp-class-20 pa t73298 l73299 ls299\">and </span><span class=\"pp-class-20 pa t73298 l69723 ls715\">machinery</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l73300 ls10411\">15-25 </span><span class=\"pp-class-20 pa t73298 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l18026 ls530\">Furniture </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l73302 ls10683\">15 </span><span class=\"pp-class-20 pa t73301 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l18026 ls383\">Trucks </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l73304 ls1174\">10 </span><span class=\"pp-class-20 pa t73303 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l18026 xx96 ls5425\">Office </span><span class=\"pp-class-20 pa t73305 l73306 ls1291\">equipment </span><span class=\"pp-class-20 pa t73305 l73307 ls299\">and </span><span class=\"pp-class-20 pa t73305 l73308 ls2080\">motor </span><span class=\"pp-class-20 pa t73305 l73309 ls1329\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l73310\">5 </span><span class=\"pp-class-20 pa t73305 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l18026 ls1595\">Computer </span><span class=\"pp-class-20 pa t73311 l73312 ls1291\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l73313 ls170\">3-5 </span><span class=\"pp-class-20 pa t73311 l73297 ls2222\">years</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7724\"><div class=\" w4676 h73314 pa t2 l3 wtro4 xx73315 tro6 xx73316\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73317 l3 ls8813\">Land </span><span class=\"pp-class-20 pa t73317 l73318 ls324\">is </span><span class=\"pp-class-20 pa t73317 l73319 ls994\">not </span><span class=\"pp-class-20 pa t73317 l73320 ls540\">depreciated </span><span class=\"pp-class-20 pa t73317 l73321 ls537\">considering </span><span class=\"pp-class-20 pa t73317 l73322 ls337\">that </span><span class=\"pp-class-20 pa t73317 l73323 ls449\">it </span><span class=\"pp-class-20 pa t73317 l73324 ls2137\">has </span><span class=\"pp-class-20 pa t73317 l73325 ls15\">an </span><span class=\"pp-class-20 pa t73317 l73326 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t73317 l73327 ls142\">useful </span><span class=\"pp-class-20 pa t73317 l73328 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73329 l3 ls889\">The </span><span class=\"pp-class-20 pa t73329 l21606 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73329 l73330 ls1116\">methods, </span><span class=\"pp-class-20 pa t73329 l73331 ls1935\">residual </span><span class=\"pp-class-20 pa t73329 l73332 ls1032\">values </span><span class=\"pp-class-20 pa t73329 l73333 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73334 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73335 ls142\">useful </span><span class=\"pp-class-20 pa t73329 l73336 ls920\">lives </span><span class=\"pp-class-20 pa t73329 l73337 ls295\">of </span><span class=\"pp-class-20 pa t73329 l73338 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73339 ls4165\">property, </span><span class=\"pp-class-20 pa t73329 l73340 ls705\">plant </span><span class=\"pp-class-20 pa t73329 l73341 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73342 ls1291\">equipment </span><span class=\"pp-class-20 pa t73329 l73343 ls324\">is </span><span class=\"pp-class-20 pa t73344 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t73344 l73345 ls299\">and </span><span class=\"pp-class-20 pa t73344 l73346 ls693\">adjusted </span><span class=\"pp-class-20 pa t73344 l73347 ls110\">if </span><span class=\"pp-class-20 pa t73344 l73348 ls188\">appropriate, </span><span class=\"pp-class-20 pa t73344 l73349 ls10626\">annually.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7725\"><div class=\" w4676 h73350 pa t2 l3 wtro4 xx73351 tro6 xx73352\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73353 l3 ls6326\">Leases</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72926 l3 ls28276\">A </span><span class=\"pp-class-20 pa t72926 l73354 ls2041\">lease </span><span class=\"pp-class-20 pa t72926 l73355 ls1123\">exists </span><span class=\"pp-class-20 pa t72926 l73356 ls777\">if </span><span class=\"pp-class-20 pa t72926 l73357 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73358 ls2549\">contract </span><span class=\"pp-class-20 pa t72926 l73359 ls2846\">conveys </span><span class=\"pp-class-20 pa t72926 l73360 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73361 ls1361\">right </span><span class=\"pp-class-20 pa t72926 l73362 ls3010\">to </span><span class=\"pp-class-20 pa t72926 l40159 ls69\">control </span><span class=\"pp-class-20 pa t72926 l73363 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73364 ls9510\">use </span><span class=\"pp-class-20 pa t72926 l73365 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73366 ls2206\">an </span><span class=\"pp-class-20 pa t72926 l73367 xx96 ls331\">identified </span><span class=\"pp-class-20 pa t72926 l73368 ls840\">asset </span><span class=\"pp-class-20 pa t72926 l73369 ls3863\">for </span><span class=\"pp-class-20 pa t72926 l73370 ls28276\">a </span><span class=\"pp-class-20 pa t72926 l73371 ls110\">period </span><span class=\"pp-class-20 pa t72926 l73372 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73373 ls2665\">time </span><span class=\"pp-class-20 pa t72942 l3 ls1230\">in </span><span class=\"pp-class-20 pa t72942 l73374 ls4121\">exchange </span><span class=\"pp-class-20 pa t72942 l73375 ls1097\">for </span><span class=\"pp-class-20 pa t72942 l73376 ls2166\">consideration. </span><span class=\"pp-class-20 pa t72942 l73377 ls808\">Leases </span><span class=\"pp-class-20 pa t72942 l73378 ls581\">are </span><span class=\"pp-class-20 pa t72942 l73379 ls2594\">recognised </span><span class=\"pp-class-20 pa t72942 l73380 ls2565\">as </span><span class=\"pp-class-20 pa t72942 l73381 ls7162\">a </span><span class=\"pp-class-20 pa t72942 l73382 ls3925\">right-of-use </span><span class=\"pp-class-20 pa t72942 l73383 ls2274\">asset </span><span class=\"pp-class-20 pa t72942 l73384 ls5260\">and </span><span class=\"pp-class-20 pa t72942 l73385 ls377\">corresponding </span><span class=\"pp-class-20 pa t72942 l73386 ls29285\">liability </span><span class=\"pp-class-20 pa t72942 l73387 ls631\">at </span><span class=\"pp-class-20 pa t73388 l3 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73389 ls2378\">date </span><span class=\"pp-class-20 pa t73388 l73390 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73391 ls484\">leased </span><span class=\"pp-class-20 pa t73388 l73392 ls9048\">asset </span><span class=\"pp-class-20 pa t73388 l73393 ls103\">is </span><span class=\"pp-class-20 pa t73388 l73394 ls1297\">available </span><span class=\"pp-class-20 pa t73388 l18464 ls5041\">for </span><span class=\"pp-class-20 pa t73388 l73395 ls4080\">use </span><span class=\"pp-class-20 pa t73388 l73396 ls299\">by </span><span class=\"pp-class-20 pa t73388 l73397 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73398 ls726\">Group. </span><span class=\"pp-class-20 pa t73388 l73399 ls1527\">The </span><span class=\"pp-class-20 pa t73388 l73400 ls984\">right-of-use </span><span class=\"pp-class-20 pa t73388 l73401 ls1377\">assets </span><span class=\"pp-class-20 pa t73388 l73402 ls333\">are </span><span class=\"pp-class-20 pa t73388 l73403 ls305\">presented </span><span class=\"pp-class-20 pa t73388 l73404 ls103\">in </span><span class=\"pp-class-20 pa t73388 l73405 ls4292\">the </span><span class=\"pp-class-20 pa t72944 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t72944 l62911 ls397\">statement </span><span class=\"pp-class-20 pa t72944 l47747 ls295\">of </span><span class=\"pp-class-20 pa t72944 l73406 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t72944 l73407 ls2053\">position </span><span class=\"pp-class-20 pa t72944 l73408 ls365\">within </span><span class=\"pp-class-20 pa t72944 l73409 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73410 ls178\">line </span><span class=\"pp-class-20 pa t72944 l73411 ls283\">item </span><span class=\"pp-class-20 pa t72944 l73412 ls2378\">\u201cProperty, </span><span class=\"pp-class-20 pa t72944 l73413 ls705\">plant </span><span class=\"pp-class-20 pa t72944 l73414 ls299\">and </span><span class=\"pp-class-20 pa t72944 l73415 ls10498\">equipment\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls15872\">The </span><span class=\"pp-class-20 pa t72956 l73416 ls11348\">Group </span><span class=\"pp-class-20 pa t72956 l73417 ls9304\">recognises </span><span class=\"pp-class-20 pa t72956 l73418 ls471\">right-of-use </span><span class=\"pp-class-20 pa t72956 l73419 ls73420\">assets </span><span class=\"pp-class-20 pa t72956 l73421 ls8312\">at </span><span class=\"pp-class-20 pa t72956 l73422 ls5431\">cost, </span><span class=\"pp-class-20 pa t72956 l73423 ls21427\">which </span><span class=\"pp-class-20 pa t72956 l73424 ls19092\">consists </span><span class=\"pp-class-20 pa t72956 l73425 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73426 ls842\">the </span><span class=\"pp-class-20 pa t72956 l73427 ls324\">initial </span><span class=\"pp-class-20 pa t72956 l73428 ls18368\">measurement </span><span class=\"pp-class-20 pa t72956 l73429 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73430 ls8893\">the </span><span class=\"pp-class-20 pa t72965 l3 ls1221\">corresponding </span><span class=\"pp-class-20 pa t72965 l73431 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73432 ls2399\">liabilities </span><span class=\"pp-class-20 pa t72965 l73433 ls299\">and </span><span class=\"pp-class-20 pa t72965 l73434 ls2080\">any </span><span class=\"pp-class-20 pa t72965 l73435 ls3146\">initial </span><span class=\"pp-class-20 pa t72965 l73436 ls333\">direct </span><span class=\"pp-class-20 pa t72965 l73437 ls3473\">costs </span><span class=\"pp-class-20 pa t72965 l73438 ls817\">less </span><span class=\"pp-class-20 pa t72965 l73439 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73440 ls926\">incentives </span><span class=\"pp-class-20 pa t72965 l73441 ls553\">received. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74373 l3 ls74374\">17.1 </span><span class=\"pp-class-25 pa t74373 l74375 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74373 l74376 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74377 l3 ls83\">Inventories </span><span class=\"pp-class-20 pa t74377 l74378 ls305\">are </span><span class=\"pp-class-20 pa t74377 l74379 ls142\">measured </span><span class=\"pp-class-20 pa t74377 l74380 ls1221\">at </span><span class=\"pp-class-20 pa t74377 l74381 ls451\">the </span><span class=\"pp-class-20 pa t74377 l74382 ls759\">lower </span><span class=\"pp-class-20 pa t74377 l74383 ls295\">of </span><span class=\"pp-class-20 pa t74377 l74384 ls335\">cost </span><span class=\"pp-class-20 pa t74377 l74385 ls299\">and </span><span class=\"pp-class-20 pa t74377 l74386 ls3509\">net </span><span class=\"pp-class-20 pa t74377 l74387 ls3146\">realisable </span><span class=\"pp-class-20 pa t74377 l74388 ls5816\">value.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44386 l3 ls720\">For </span><span class=\"pp-class-20 pa t44386 l74389 ls1459\">raw </span><span class=\"pp-class-20 pa t44386 l74390 ls2345\">materials, </span><span class=\"pp-class-20 pa t44386 l74391 ls365\">consumables </span><span class=\"pp-class-20 pa t44386 l74392 ls2874\">and </span><span class=\"pp-class-20 pa t44386 l74393 ls1036\">goods </span><span class=\"pp-class-20 pa t44386 l74394 ls669\">for </span><span class=\"pp-class-20 pa t44386 l74395 ls1078\">resale, </span><span class=\"pp-class-20 pa t44386 l74396 ls634\">cost </span><span class=\"pp-class-20 pa t44386 l25259 ls10963\">is </span><span class=\"pp-class-20 pa t44386 l74397 ls1459\">measured </span><span class=\"pp-class-20 pa t44386 l74398 ls411\">at </span><span class=\"pp-class-20 pa t44386 l74399 ls1504\">the </span><span class=\"pp-class-20 pa t44386 l74400 ls1321\">purchase </span><span class=\"pp-class-20 pa t44386 l74401 ls299\">price </span><span class=\"pp-class-20 pa t44386 l74402 ls17\">on </span><span class=\"pp-class-20 pa t44386 l74403 ls12430\">a </span><span class=\"pp-class-20 pa t44386 l74404 ls157\">FIFO </span><span class=\"pp-class-20 pa t44403 l3 ls440\">basis.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74405 l3 ls3187\">The </span><span class=\"pp-class-20 pa t74405 l74406 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74407 ls165\">of </span><span class=\"pp-class-20 pa t74405 l74408 xx96 ls136\">finished </span><span class=\"pp-class-20 pa t74405 l74409 ls2447\">products </span><span class=\"pp-class-20 pa t74405 l8344 ls86\">is </span><span class=\"pp-class-20 pa t74405 l74410 ls235\">the </span><span class=\"pp-class-20 pa t74405 l74411 ls2955\">standard </span><span class=\"pp-class-20 pa t74405 l74412 ls587\">manufacturing </span><span class=\"pp-class-20 pa t74405 l74413 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74414 ls182\">price. </span><span class=\"pp-class-20 pa t74405 l74415 ls705\">This </span><span class=\"pp-class-20 pa t74405 l74416 ls3033\">includes, </span><span class=\"pp-class-20 pa t74405 l74417 ls86\">in </span><span class=\"pp-class-20 pa t74405 l74418 ls2264\">addition </span><span class=\"pp-class-20 pa t74405 l74419 ls4586\">to </span><span class=\"pp-class-20 pa t74405 l74420 ls2718\">direct </span><span class=\"pp-class-20 pa t44431 l3 ls560\">production </span><span class=\"pp-class-20 pa t44431 l74421 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74422 ls4121\">material </span><span class=\"pp-class-20 pa t44431 l74423 ls883\">costs, </span><span class=\"pp-class-20 pa t44431 l74424 ls12140\">a </span><span class=\"pp-class-20 pa t44431 l74425 ls305\">proportional </span><span class=\"pp-class-20 pa t44431 l74426 ls10923\">part </span><span class=\"pp-class-20 pa t44431 l74427 ls5425\">of </span><span class=\"pp-class-20 pa t44431 l74428 ls3668\">the </span><span class=\"pp-class-20 pa t44431 l74429 xx96 ls1083\">fixed </span><span class=\"pp-class-20 pa t44431 l74430 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74431 ls835\">variable </span><span class=\"pp-class-20 pa t44431 l74432 ls838\">overhead </span><span class=\"pp-class-20 pa t44431 l74433 ls1459\">costs </span><span class=\"pp-class-20 pa t44431 l74434 ls2147\">based </span><span class=\"pp-class-20 pa t44431 l74435 ls1539\">on </span><span class=\"pp-class-20 pa t44431 l74436 ls248\">the </span><span class=\"pp-class-20 pa t44457 l3 ls511\">normal </span><span class=\"pp-class-20 pa t44457 l7476 ls1189\">production </span><span class=\"pp-class-20 pa t44457 l74437 ls1732\">capacity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44493 l3 ls889\">The </span><span class=\"pp-class-20 pa t44493 l74438 ls3509\">net </span><span class=\"pp-class-20 pa t44493 l74439 ls3146\">realisable </span><span class=\"pp-class-20 pa t44493 l74440 ls643\">value </span><span class=\"pp-class-20 pa t44493 l74441 ls324\">is </span><span class=\"pp-class-20 pa t44493 l74442 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t44493 l61225 ls624\">as </span><span class=\"pp-class-20 pa t44493 l74443 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74444 ls750\">estimated </span><span class=\"pp-class-20 pa t44493 l30248 ls1049\">selling </span><span class=\"pp-class-20 pa t44493 l74445 ls4586\">price </span><span class=\"pp-class-20 pa t44493 l74446 ls324\">in </span><span class=\"pp-class-20 pa t44493 l74447 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74448 ls967\">ordinary </span><span class=\"pp-class-20 pa t44493 l74449 ls233\">course </span><span class=\"pp-class-20 pa t44493 l74450 ls295\">of </span><span class=\"pp-class-20 pa t44493 l74451 ls464\">business, </span><span class=\"pp-class-20 pa t44493 l74452 ls817\">less </span><span class=\"pp-class-20 pa t74453 l3 ls451\">the </span><span class=\"pp-class-20 pa t74453 l972 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74454 ls335\">cost </span><span class=\"pp-class-20 pa t74453 l74455 ls295\">of </span><span class=\"pp-class-20 pa t74453 l74456 ls4200\">completion </span><span class=\"pp-class-20 pa t74453 l74457 ls299\">and </span><span class=\"pp-class-20 pa t74453 l74458 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74459 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74460 ls3473\">costs </span><span class=\"pp-class-20 pa t74453 l74461 ls2397\">necessary </span><span class=\"pp-class-20 pa t74453 l74462 ls309\">to </span><span class=\"pp-class-20 pa t74453 l74463 ls6746\">make </span><span class=\"pp-class-20 pa t74453 l74464 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74465 ls1956\">sale.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74786 l3 ls74787\">21.1 </span><span class=\"pp-class-25 pa t74786 l74788 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74786 l74789 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74790 l3 ls548\">Ordinary </span><span class=\"pp-class-20 pa t74790 l74791 ls350\">shares </span><span class=\"pp-class-20 pa t74790 l74792 ls305\">are </span><span class=\"pp-class-20 pa t74790 l74793 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t74790 l74794 ls624\">as </span><span class=\"pp-class-20 pa t74790 l74795 ls2643\">equity. </span><span class=\"pp-class-20 pa t74790 l74796 ls362\">Where </span><span class=\"pp-class-20 pa t74790 l74797 ls2080\">any </span><span class=\"pp-class-20 pa t74790 l74798 ls1478\">Group </span><span class=\"pp-class-20 pa t74790 l74799 ls283\">company </span><span class=\"pp-class-20 pa t74790 l74800 ls1564\">purchases </span><span class=\"pp-class-20 pa t74790 l74801 ls451\">the </span><span class=\"pp-class-20 pa t74790 l74802 ls1582\">company\u2019s </span><span class=\"pp-class-20 pa t74790 l74803 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l3 ls509\">share </span><span class=\"pp-class-20 pa t74804 l17247 ls238\">capital </span><span class=\"pp-class-20 pa t74804 l74805 ls161\">(treasury </span><span class=\"pp-class-20 pa t74804 l74806 ls5676\">shares), </span><span class=\"pp-class-20 pa t74804 l74807 ls451\">the </span><span class=\"pp-class-20 pa t74804 l74808 ls525\">consideration </span><span class=\"pp-class-20 pa t74804 l74809 ls489\">paid </span><span class=\"pp-class-20 pa t74804 l74810 ls324\">is </span><span class=\"pp-class-20 pa t74804 l74811 ls5425\">deducted </span><span class=\"pp-class-20 pa t74804 l74812 ls1361\">from </span><span class=\"pp-class-20 pa t74804 l74813 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l74814 ls728\">attributable </span><span class=\"pp-class-20 pa t74804 l74815 ls309\">to </span><span class=\"pp-class-20 pa t74804 l74816 ls545\">owners </span><span class=\"pp-class-20 pa t74817 l3 ls295\">of </span><span class=\"pp-class-20 pa t74817 l74818 ls451\">the </span><span class=\"pp-class-20 pa t74817 l68546 ls283\">company </span><span class=\"pp-class-20 pa t74817 l74819 ls2041\">until </span><span class=\"pp-class-20 pa t74817 l74820 ls451\">the </span><span class=\"pp-class-20 pa t74817 l74821 ls350\">shares </span><span class=\"pp-class-20 pa t74817 l74822 ls305\">are </span><span class=\"pp-class-20 pa t74817 l74823 ls383\">cancelled </span><span class=\"pp-class-20 pa t74817 l74824 ls2778\">or </span><span class=\"pp-class-20 pa t74817 l74825 ls4949\">reissued. </span><span class=\"pp-class-20 pa t74817 l74826 ls2948\">Incremental </span><span class=\"pp-class-20 pa t74817 l74827 ls3473\">costs </span><span class=\"pp-class-20 pa t74817 l74828 ls8964\">directly </span><span class=\"pp-class-20 pa t74817 l74829 ls728\">attributable </span><span class=\"pp-class-20 pa t74817 l74830 ls309\">to </span><span class=\"pp-class-20 pa t74817 l2292 ls451\">the </span><span class=\"pp-class-20 pa t74831 l3 ls2447\">issue </span><span class=\"pp-class-20 pa t74831 l74832 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74833 ls895\">new </span><span class=\"pp-class-20 pa t74831 l74834 ls350\">shares </span><span class=\"pp-class-20 pa t74831 l74835 ls305\">are </span><span class=\"pp-class-20 pa t74831 l74836 ls2537\">shown </span><span class=\"pp-class-20 pa t74831 l74837 ls324\">in </span><span class=\"pp-class-20 pa t74831 l74838 ls817\">equity </span><span class=\"pp-class-20 pa t74831 l74839 ls624\">as </span><span class=\"pp-class-20 pa t74831 l74840\">a </span><span class=\"pp-class-20 pa t74831 l74841 ls3675\">deduction, </span><span class=\"pp-class-20 pa t74831 l74842 ls3509\">net </span><span class=\"pp-class-20 pa t74831 l74843 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74844 ls5260\">tax, </span><span class=\"pp-class-20 pa t74831 l74845 ls1361\">from </span><span class=\"pp-class-20 pa t74831 l74846 ls451\">the </span><span class=\"pp-class-20 pa t74831 l74847 ls1144\">proceeds.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74848 l3 ls2762\">Dividends </span><span class=\"pp-class-20 pa t74848 l74849 ls178\">payable </span><span class=\"pp-class-20 pa t74848 l74850 ls309\">to </span><span class=\"pp-class-20 pa t74848 l74851 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74848 l14872 ls295\">of </span><span class=\"pp-class-20 pa t74848 l74852 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74853 ls283\">company </span><span class=\"pp-class-20 pa t74848 l74854 ls305\">are </span><span class=\"pp-class-20 pa t74848 l74855 ls1123\">recognised </span><span class=\"pp-class-20 pa t74848 l74856 ls624\">as </span><span class=\"pp-class-20 pa t74848 l74857\">a </span><span class=\"pp-class-20 pa t74848 l74858 ls15987\">liability </span><span class=\"pp-class-20 pa t74848 l74859 ls324\">in </span><span class=\"pp-class-20 pa t74848 l74860 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74861 ls397\">statement </span><span class=\"pp-class-20 pa t74862 l3 ls295\">of </span><span class=\"pp-class-20 pa t74862 l5940 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74862 l74863 ls2053\">position </span><span class=\"pp-class-20 pa t74862 l74864 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74865 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74866 ls1233\">period </span><span class=\"pp-class-20 pa t74862 l74867 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74868 ls631\">which </span><span class=\"pp-class-20 pa t74862 l74869 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74870 ls718\">dividends </span><span class=\"pp-class-20 pa t74862 l74871 ls305\">are </span><span class=\"pp-class-20 pa t74862 l74872 ls1097\">approved </span><span class=\"pp-class-20 pa t74862 l74873 ls409\">by </span><span class=\"pp-class-20 pa t74862 l74874 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74875 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74862 l74876 ls295\">of </span><span class=\"pp-class-20 pa t74862 l74877 ls451\">the </span><span class=\"pp-class-20 pa t74878 l3 ls601\">company.</span></p><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77327 l3 ls77328\">26.1 </span><span class=\"pp-class-25 pa t77327 l77329 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77327 l77330 ls110\">policy </span><span class=\"pp-class-25 pa t77327 l29926 ls13614\">relating </span><span class=\"pp-class-25 pa t77327 l77331 ls548\">to </span><span class=\"pp-class-25 pa t77327 l3164 ls192\">financial </span><span class=\"pp-class-25 pa t77327 l77332 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20491 l3 ls889\">The </span><span class=\"pp-class-20 pa t20491 l77333 ls1478\">Group </span><span class=\"pp-class-20 pa t20491 l77334 xx96 ls3358\">classifies </span><span class=\"pp-class-20 pa t20491 l77335 ls248\">its </span><span class=\"pp-class-20 pa t20491 l77336 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77337 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77338 ls324\">in </span><span class=\"pp-class-20 pa t20491 l77339 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77340 ls2162\">following </span><span class=\"pp-class-20 pa t20491 l77341 ls6746\">categories: </span><span class=\"pp-class-20 pa t20491 l77342 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77343 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77344 ls1221\">at </span><span class=\"pp-class-20 pa t20491 l77345 ls3763\">fair </span><span class=\"pp-class-20 pa t20491 l77346 ls643\">value </span><span class=\"pp-class-20 pa t20491 l731 ls299\">and </span><span class=\"pp-class-20 pa t20496 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20496 l77347 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77348 ls1221\">at </span><span class=\"pp-class-20 pa t20496 l77349 ls4265\">amortised </span><span class=\"pp-class-20 pa t20496 l77350 ls876\">cost. </span><span class=\"pp-class-20 pa t20496 l77351 ls889\">The </span><span class=\"pp-class-20 pa t20496 l77352 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20496 l77353 ls88\">depends </span><span class=\"pp-class-20 pa t20496 l77354 ls313\">on </span><span class=\"pp-class-20 pa t20496 l77355 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77356 ls1301\">entity\u2019s </span><span class=\"pp-class-20 pa t20496 l77357 ls718\">business </span><span class=\"pp-class-20 pa t20496 l77358 ls9048\">model </span><span class=\"pp-class-20 pa t20496 l77359 ls350\">for </span><span class=\"pp-class-20 pa t20496 l77360 ls738\">managing </span><span class=\"pp-class-20 pa t20502 l3 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77361 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l77362 ls15\">assets </span><span class=\"pp-class-20 pa t20502 l77363 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77364 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77365 ls4706\">contractual </span><span class=\"pp-class-20 pa t20502 l77366 ls3820\">terms </span><span class=\"pp-class-20 pa t20502 l77367 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77368 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77369 ls436\">cash </span><span class=\"pp-class-20 pa t20502 l77370 xx96 ls707\">flows. </span><span class=\"pp-class-20 pa t20502 l77371 ls365\">Management </span><span class=\"pp-class-20 pa t20502 l77372 ls631\">determines </span><span class=\"pp-class-20 pa t20502 l77373 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77374 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20509 l3 ls295\">of </span><span class=\"pp-class-20 pa t20509 l5940 ls248\">its </span><span class=\"pp-class-20 pa t20509 l77375 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20509 l77376 ls15\">assets </span><span class=\"pp-class-20 pa t20509 l77377 ls1221\">at </span><span class=\"pp-class-20 pa t20509 l77378 ls3146\">initial </span><span class=\"pp-class-20 pa t20509 l77379 ls1102\">recognition.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20530 l3 ls770\">Regular </span><span class=\"pp-class-20 pa t20530 l77380 ls1564\">purchases </span><span class=\"pp-class-20 pa t20530 l77381 ls299\">and </span><span class=\"pp-class-20 pa t20530 l77382 ls3675\">sales </span><span class=\"pp-class-20 pa t20530 l77383 ls295\">of </span><span class=\"pp-class-20 pa t20530 l77384 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20530 l77385 ls15\">assets </span><span class=\"pp-class-20 pa t20530 l77386 ls305\">are </span><span class=\"pp-class-20 pa t20530 l77387 ls1123\">recognised </span><span class=\"pp-class-20 pa t20530 l77388 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77389 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77390 ls901\">trade </span><span class=\"pp-class-20 pa t20530 l77391 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77392\">\u2013 </span><span class=\"pp-class-20 pa t20530 l77393 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77394 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77395 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77396 ls631\">which </span><span class=\"pp-class-20 pa t20530 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77397 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l68546 ls1051\">commits </span><span class=\"pp-class-20 pa t77397 l77398 ls309\">to </span><span class=\"pp-class-20 pa t77397 l77399 ls3416\">purchase </span><span class=\"pp-class-20 pa t77397 l77400 ls2778\">or </span><span class=\"pp-class-20 pa t77397 l77401 ls471\">sell </span><span class=\"pp-class-20 pa t77397 l77402 ls15\">an </span><span class=\"pp-class-20 pa t77397 l77403 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77404 l3 ls534\">At </span><span class=\"pp-class-20 pa t77404 l77405 ls3146\">initial </span><span class=\"pp-class-20 pa t77404 l77406 ls1039\">recognition, </span><span class=\"pp-class-20 pa t77404 l77407 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77408 ls1478\">Group </span><span class=\"pp-class-20 pa t77404 l77409 ls2688\">measures </span><span class=\"pp-class-20 pa t77404 l77410\">a </span><span class=\"pp-class-20 pa t77404 l77411 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77404 l77412 ls1230\">asset </span><span class=\"pp-class-20 pa t77404 l77413 ls1221\">at </span><span class=\"pp-class-20 pa t77404 l49881 ls248\">its </span><span class=\"pp-class-20 pa t77404 l77414 ls3763\">fair </span><span class=\"pp-class-20 pa t77404 l77415 ls643\">value </span><span class=\"pp-class-20 pa t77404 l77416 ls186\">plus, </span><span class=\"pp-class-20 pa t77404 l77417 ls324\">in </span><span class=\"pp-class-20 pa t77404 l77418 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77419 ls1607\">case </span><span class=\"pp-class-20 pa t77404 l77420 ls295\">of </span><span class=\"pp-class-20 pa t77404 l77421\">a </span><span class=\"pp-class-20 pa t77404 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77422 l3 ls1230\">asset </span><span class=\"pp-class-20 pa t77422 l77423 ls994\">not </span><span class=\"pp-class-20 pa t77422 l77424 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77425 ls3763\">fair </span><span class=\"pp-class-20 pa t77422 l77426 ls643\">value </span><span class=\"pp-class-20 pa t77422 l77427 ls629\">through </span><span class=\"pp-class-20 pa t77422 l77428 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77422 l77429 ls2778\">or </span><span class=\"pp-class-20 pa t77422 l77430 ls3551\">loss, </span><span class=\"pp-class-20 pa t77422 l77431 ls2639\">transaction </span><span class=\"pp-class-20 pa t77422 l77432 ls3473\">costs </span><span class=\"pp-class-20 pa t77422 l77433 ls337\">that </span><span class=\"pp-class-20 pa t77422 l77434 ls305\">are </span><span class=\"pp-class-20 pa t77422 l77435 ls8964\">directly </span><span class=\"pp-class-20 pa t77422 l77436 ls728\">attributable </span><span class=\"pp-class-20 pa t77422 l77437 ls309\">to </span><span class=\"pp-class-20 pa t77422 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77438 l3 ls3033\">acquisition </span><span class=\"pp-class-20 pa t77438 l77439 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77440 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77441 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77442 ls608\">asset. </span><span class=\"pp-class-20 pa t77438 l77443 ls3086\">Transaction </span><span class=\"pp-class-20 pa t77438 l77444 ls3473\">costs </span><span class=\"pp-class-20 pa t77438 l77445 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77446 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77447 ls15\">assets </span><span class=\"pp-class-20 pa t77438 l77448 ls309\">carried </span><span class=\"pp-class-20 pa t77438 l77449 ls1221\">at </span><span class=\"pp-class-20 pa t77438 l77450 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l77451 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77452 ls629\">through </span><span class=\"pp-class-20 pa t77438 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l3 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l28406 ls1333\">loss </span><span class=\"pp-class-20 pa t77453 l63404 ls305\">are </span><span class=\"pp-class-20 pa t77453 l77454 ls3969\">expensed </span><span class=\"pp-class-20 pa t77453 l77455 ls324\">in </span><span class=\"pp-class-20 pa t77453 l77456 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77457 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77458 ls936\">loss.</span></p><div class=\"pp-class-4\" id=\"pp-id-7793\"><div class=\" w4676 h77463 pa t2 l3 wtro4 xx77464 tro6 xx77465\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t20377 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t20377 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t20377 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t20377 l77468 ls832\">amortised </span><span class=\"pp-class-69 pa t20377 l77469 ls389\">cost</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20380 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20380 l77470 ls15\">assets </span><span class=\"pp-class-20 pa t20380 l77471 ls397\">(such </span><span class=\"pp-class-20 pa t20380 l77472 ls624\">as </span><span class=\"pp-class-20 pa t20380 l77473 ls301\">loans, </span><span class=\"pp-class-20 pa t20380 l77474 ls901\">trade </span><span class=\"pp-class-20 pa t20380 l77475 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20380 l77476 ls1921\">other </span><span class=\"pp-class-20 pa t20380 l77477 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20380 l77478 ls3820\">assets, </span><span class=\"pp-class-20 pa t20380 l77479 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77480 ls299\">and </span><span class=\"pp-class-20 pa t20380 l77481 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77482 ls7088\">equivalents) </span><span class=\"pp-class-20 pa t20380 l69638 ls305\">are </span><span class=\"pp-class-20 pa t20392 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t20392 l77483 ls142\">measured </span><span class=\"pp-class-20 pa t20392 l77484 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77485 ls4265\">amortised </span><span class=\"pp-class-20 pa t20392 l77486 ls335\">cost </span><span class=\"pp-class-20 pa t20392 l77487 ls449\">using </span><span class=\"pp-class-20 pa t20392 l77488 ls451\">the </span><span class=\"pp-class-20 pa t20392 l77489 ls759\">effective </span><span class=\"pp-class-20 pa t20392 l77490 ls397\">interest </span><span class=\"pp-class-20 pa t20392 l77491 ls365\">method, </span><span class=\"pp-class-20 pa t20392 l77492 ls817\">less </span><span class=\"pp-class-20 pa t20392 l77493 ls2080\">any </span><span class=\"pp-class-20 pa t20392 l77494 ls3794\">impairment </span><span class=\"pp-class-20 pa t20392 l77495 ls110\">if </span><span class=\"pp-class-20 pa t20409 l3 ls151\">they </span><span class=\"pp-class-20 pa t20409 l77496 ls305\">are </span><span class=\"pp-class-20 pa t20409 l77497 ls153\">held </span><span class=\"pp-class-20 pa t20409 l77498 ls350\">for </span><span class=\"pp-class-20 pa t20409 l77499 ls337\">collection </span><span class=\"pp-class-20 pa t20409 l77500 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77501 ls4706\">contractual </span><span class=\"pp-class-20 pa t20409 l77502 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77503 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77504 ls1189\">where </span><span class=\"pp-class-20 pa t20409 l77505 ls2309\">those </span><span class=\"pp-class-20 pa t20409 l77506 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77507 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77508 ls551\">represent </span><span class=\"pp-class-20 pa t20409 l77509 ls199\">solely </span><span class=\"pp-class-20 pa t20409 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t20417 l3 ls295\">of </span><span class=\"pp-class-20 pa t20417 l5940 ls202\">principal </span><span class=\"pp-class-20 pa t20417 l77510 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77511 ls7707\">interest.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20430 l3 ls438\">Other </span><span class=\"pp-class-20 pa t20430 l77512 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l77513 ls15\">assets </span><span class=\"pp-class-20 pa t20430 l77514 ls1123\">include </span><span class=\"pp-class-20 pa t20430 l77515 ls110\">term </span><span class=\"pp-class-20 pa t20430 l77516 ls157\">deposits </span><span class=\"pp-class-20 pa t20430 l77517 ls285\">with </span><span class=\"pp-class-20 pa t20430 l77518 ls15\">an </span><span class=\"pp-class-20 pa t20430 l77519 ls2092\">original </span><span class=\"pp-class-20 pa t20430 l77520 ls2665\">maturity </span><span class=\"pp-class-20 pa t20430 l77521 ls891\">exceeding </span><span class=\"pp-class-20 pa t20430 l77522 ls449\">three </span><span class=\"pp-class-20 pa t20430 l77523 ls759\">months.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20444 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20444 l77524 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77525 ls1921\">other </span><span class=\"pp-class-20 pa t20444 l77526 ls493\">receivables </span><span class=\"pp-class-20 pa t20444 l77527 ls375\">after </span><span class=\"pp-class-20 pa t20444 l77528 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77529 ls365\">within </span><span class=\"pp-class-20 pa t20444 l77530 ls821\">one </span><span class=\"pp-class-20 pa t20444 l77531 ls389\">year </span><span class=\"pp-class-20 pa t20444 l77532 ls305\">are </span><span class=\"pp-class-20 pa t20444 l77533 ls1123\">recognised </span><span class=\"pp-class-20 pa t20444 l77534 ls13551\">initially </span><span class=\"pp-class-20 pa t20444 l77535 ls1221\">at </span><span class=\"pp-class-20 pa t20444 l77536 ls2639\">transaction </span><span class=\"pp-class-20 pa t20444 l77537 ls4586\">price </span><span class=\"pp-class-20 pa t20444 l731 ls299\">and </span><span class=\"pp-class-20 pa t77538 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t77538 l77539 ls142\">measured </span><span class=\"pp-class-20 pa t77538 l77540 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77541 ls4265\">amortised </span><span class=\"pp-class-20 pa t77538 l77542 ls4706\">cost, </span><span class=\"pp-class-20 pa t77538 l77543 ls5915\">i.e. </span><span class=\"pp-class-20 pa t77538 l77544 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77545 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77546 ls3509\">net </span><span class=\"pp-class-20 pa t77538 l77547 ls618\">present </span><span class=\"pp-class-20 pa t77538 l77548 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77549 ls295\">of </span><span class=\"pp-class-20 pa t77538 l77550 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77551 ls331\">receivable </span><span class=\"pp-class-20 pa t77538 l77552 ls713\">amount, </span><span class=\"pp-class-20 pa t77538 l35936 ls449\">using </span><span class=\"pp-class-20 pa t20446 l3 ls451\">the </span><span class=\"pp-class-20 pa t20446 l972 ls759\">effective </span><span class=\"pp-class-20 pa t20446 l77553 ls397\">interest </span><span class=\"pp-class-20 pa t20446 l77554 ls713\">rate </span><span class=\"pp-class-20 pa t20446 l77555 ls365\">method, </span><span class=\"pp-class-20 pa t20446 l51786 ls817\">less </span><span class=\"pp-class-20 pa t20446 l77556 ls1099\">allowances </span><span class=\"pp-class-20 pa t20446 l69618 ls350\">for </span><span class=\"pp-class-20 pa t20446 l77557 ls2958\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20464 l3 ls889\">The </span><span class=\"pp-class-20 pa t20464 l77558 ls1478\">Group </span><span class=\"pp-class-20 pa t20464 l77559 ls11460\">assesses </span><span class=\"pp-class-20 pa t20464 l77560 ls313\">on </span><span class=\"pp-class-20 pa t20464 l77561\">a </span><span class=\"pp-class-20 pa t20464 l77562 ls1017\">forward-looking </span><span class=\"pp-class-20 pa t20464 l77563 ls854\">basis </span><span class=\"pp-class-20 pa t20464 l77564 ls451\">the </span><span class=\"pp-class-20 pa t20464 l77565 ls2274\">expected </span><span class=\"pp-class-20 pa t20464 l77566 ls936\">credit </span><span class=\"pp-class-20 pa t20464 l760 ls110\">losses </span><span class=\"pp-class-20 pa t20464 l77567 ls229\">associated </span><span class=\"pp-class-20 pa t20464 l77568 ls285\">with </span><span class=\"pp-class-20 pa t20464 l77569 ls248\">its </span><span class=\"pp-class-20 pa t20464 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l3 ls15\">assets </span><span class=\"pp-class-20 pa t20472 l77570 ls309\">carried </span><span class=\"pp-class-20 pa t20472 l77571 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77572 ls4265\">amortised </span><span class=\"pp-class-20 pa t20472 l77573 ls876\">cost. </span><span class=\"pp-class-20 pa t20472 l77574 ls740\">For </span><span class=\"pp-class-20 pa t20472 l77575 ls901\">trade </span><span class=\"pp-class-20 pa t20472 l77576 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20472 l77577 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77578 ls1478\">Group </span><span class=\"pp-class-20 pa t20472 l77579 ls759\">applies </span><span class=\"pp-class-20 pa t20472 l77580 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77581 xx96 ls389\">simplified </span><span class=\"pp-class-20 pa t20472 l77582 ls367\">approach </span><span class=\"pp-class-20 pa t20472 l3876 ls324\">in </span><span class=\"pp-class-20 pa t20479 l3 ls3037\">accordance </span><span class=\"pp-class-20 pa t20479 l77583 ls285\">with </span><span class=\"pp-class-20 pa t20479 l77584 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20479 l77585\">9 </span><span class=\"pp-class-20 pa t20479 l77586\">\u2013 </span><span class=\"pp-class-40 pa t20479 l77587 ls738\">Financial </span><span class=\"pp-class-40 pa t20479 l77588 ls2701\">Instruments</span><span class=\"pp-class-20 pa t20479 l67597\">, </span><span class=\"pp-class-20 pa t20479 l77589 ls631\">which </span><span class=\"pp-class-20 pa t20479 l77590 ls1507\">requires </span><span class=\"pp-class-20 pa t20479 l77591 ls2274\">expected </span><span class=\"pp-class-20 pa t20479 l77592 ls274\">lifetime </span><span class=\"pp-class-20 pa t20479 l77593 ls110\">losses </span><span class=\"pp-class-20 pa t20479 l77594 ls309\">to </span><span class=\"pp-class-20 pa t20479 l77595 ls346\">be </span><span class=\"pp-class-20 pa t20479 l77596 ls1123\">recognised </span><span class=\"pp-class-20 pa t20491 l3 ls1361\">from </span><span class=\"pp-class-20 pa t20491 l9723 ls3146\">initial </span><span class=\"pp-class-20 pa t20491 l77597 ls2378\">recognition </span><span class=\"pp-class-20 pa t20491 l77598 ls295\">of </span><span class=\"pp-class-20 pa t20491 l77599 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77600 ls1445\">receivables.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20502 l3 ls889\">The </span><span class=\"pp-class-20 pa t20502 l77601 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77602 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77603 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77604 ls1206\">allowance </span><span class=\"pp-class-20 pa t20502 l77605 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77606 ls5425\">deducted </span><span class=\"pp-class-20 pa t20502 l77607 ls1361\">from </span><span class=\"pp-class-20 pa t20502 l77608 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77609 ls4157\">carrying </span><span class=\"pp-class-20 pa t20502 l77610 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77611 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77612 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77613 ls1230\">asset </span><span class=\"pp-class-20 pa t20502 l77614 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77615 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77616 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77617 ls324\">in </span><span class=\"pp-class-20 pa t20502 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20509 l3 ls397\">statement </span><span class=\"pp-class-20 pa t20509 l77618 ls295\">of </span><span class=\"pp-class-20 pa t20509 l77619 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t20509 l77620 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77621 ls1333\">loss </span><span class=\"pp-class-20 pa t20509 l77622 ls2537\">under </span><span class=\"pp-class-20 pa t20509 l77623 ls926\">\u201cImpairment </span><span class=\"pp-class-20 pa t20509 l77624 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77625 ls424\">inventories </span><span class=\"pp-class-20 pa t20509 l46645 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77626 ls901\">trade </span><span class=\"pp-class-20 pa t20509 l77627 ls14375\">receivables\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t77628 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t77628 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t77628 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t77628 l77468 ls1988\">fair </span><span class=\"pp-class-69 pa t77628 l77629 ls2948\">value</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77397 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t77397 l77630 ls15\">assets </span><span class=\"pp-class-20 pa t77397 l77631 ls1221\">at </span><span class=\"pp-class-20 pa t77397 l77632 ls3763\">fair </span><span class=\"pp-class-20 pa t77397 l77633 ls643\">value </span><span class=\"pp-class-20 pa t77397 l77634 ls2594\">consist </span><span class=\"pp-class-20 pa t77397 l77635 ls295\">of </span><span class=\"pp-class-20 pa t77397 l77636 ls817\">equity </span><span class=\"pp-class-20 pa t77397 l77637 ls534\">instruments </span><span class=\"pp-class-20 pa t77397 l77638 ls153\">held </span><span class=\"pp-class-20 pa t77397 l77639 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77640 ls835\">companies </span><span class=\"pp-class-20 pa t77397 l77641 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77642 ls631\">which </span><span class=\"pp-class-20 pa t77397 l77643 ls451\">the </span><span class=\"pp-class-20 pa t77397 l77644 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l77645 ls4733\">does </span><span class=\"pp-class-20 pa t77397 l64508 ls994\">not </span><span class=\"pp-class-20 pa t77646 l3 ls4200\">exercise </span><span class=\"pp-class-20 pa t77646 l77647 ls3520\">control </span><span class=\"pp-class-20 pa t77646 l77648 ls4532\">nor </span><span class=\"pp-class-20 pa t77646 l10763 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t77646 l77649 xx96 ls1004\">influence.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77728 l3 ls5251\">26.2 </span><span class=\"pp-class-25 pa t77728 l77729 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77728 l77730 ls110\">policy </span><span class=\"pp-class-25 pa t77728 l77731 ls13614\">relating </span><span class=\"pp-class-25 pa t77728 l77732 ls548\">to </span><span class=\"pp-class-25 pa t77728 l77733 ls192\">financial </span><span class=\"pp-class-25 pa t77728 l77734 ls2222\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20424 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20424 l77735 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20424 l77736 ls3500\">(including </span><span class=\"pp-class-20 pa t20424 l77737 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20424 l77738 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20424 l77739 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t20424 l77740 ls901\">trade </span><span class=\"pp-class-20 pa t20424 l77741 ls373\">payables </span><span class=\"pp-class-20 pa t20424 l77742 ls299\">and </span><span class=\"pp-class-20 pa t20424 l77743 ls1921\">other </span><span class=\"pp-class-20 pa t20424 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l3 ls2747\">liabilities) </span><span class=\"pp-class-20 pa t20430 l77744 ls305\">are </span><span class=\"pp-class-20 pa t20430 l77745 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t20430 l77746 ls1221\">at </span><span class=\"pp-class-20 pa t20430 l77747 ls4265\">amortised </span><span class=\"pp-class-20 pa t20430 l77748 ls4706\">cost, </span><span class=\"pp-class-20 pa t20430 l77749 ls3043\">except </span><span class=\"pp-class-20 pa t20430 l77750 ls350\">for </span><span class=\"pp-class-20 pa t20430 l77751 ls168\">derivative </span><span class=\"pp-class-20 pa t20430 l77752 ls422\">instruments. </span><span class=\"pp-class-20 pa t20430 l77753 ls17374\">However, </span><span class=\"pp-class-20 pa t20430 l77754 ls2333\">currently, </span><span class=\"pp-class-20 pa t20430 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20436 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t20436 l68546 ls4733\">does </span><span class=\"pp-class-20 pa t20436 l77755 ls994\">not </span><span class=\"pp-class-20 pa t20436 l16369 ls1610\">hold </span><span class=\"pp-class-20 pa t20436 l77756 ls2080\">any </span><span class=\"pp-class-20 pa t20436 l77757 ls168\">derivative </span><span class=\"pp-class-20 pa t20436 l77758 ls493\">positions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20496 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20496 l77809 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77810 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77811 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20496 l77812 ls305\">are </span><span class=\"pp-class-20 pa t20496 l77813 ls740\">offset </span><span class=\"pp-class-20 pa t20496 l77814 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77815 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77816 ls3509\">net </span><span class=\"pp-class-20 pa t20496 l77817 ls689\">amount </span><span class=\"pp-class-20 pa t20496 l77818 ls324\">is </span><span class=\"pp-class-20 pa t20496 l77819 ls3615\">reported </span><span class=\"pp-class-20 pa t20496 l77820 ls324\">in </span><span class=\"pp-class-20 pa t20496 l77821 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77822 ls397\">statement </span><span class=\"pp-class-20 pa t20496 l77823 ls295\">of </span><span class=\"pp-class-20 pa t20496 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l3 ls2053\">position </span><span class=\"pp-class-20 pa t20502 l77824 ls2137\">when </span><span class=\"pp-class-20 pa t20502 l77825 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77826 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77827\">a </span><span class=\"pp-class-20 pa t20502 l77828 ls138\">legally </span><span class=\"pp-class-20 pa t20502 l77829 ls1668\">enforceable </span><span class=\"pp-class-20 pa t20502 l77830 ls901\">right </span><span class=\"pp-class-20 pa t20502 l77831 ls309\">to </span><span class=\"pp-class-20 pa t20502 l77832 ls740\">offset </span><span class=\"pp-class-20 pa t20502 l77833 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77834 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77835 ls468\">amounts </span><span class=\"pp-class-20 pa t20502 l77836 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77837 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77838 ls324\">is </span><span class=\"pp-class-20 pa t20502 l18221 ls15\">an </span><span class=\"pp-class-20 pa t20509 l3 ls3033\">intention </span><span class=\"pp-class-20 pa t20509 l77839 ls309\">to </span><span class=\"pp-class-20 pa t20509 l77840 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77841 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77842\">a </span><span class=\"pp-class-20 pa t20509 l77843 ls3509\">net </span><span class=\"pp-class-20 pa t20509 l77844 ls854\">basis </span><span class=\"pp-class-20 pa t20509 l77845 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77846 ls940\">realise </span><span class=\"pp-class-20 pa t20509 l77847 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77848 ls1230\">asset </span><span class=\"pp-class-20 pa t20509 l77849 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77850 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77851 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77852 ls15987\">liability </span><span class=\"pp-class-20 pa t20509 l77853 ls10457\">simultaneously.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79755 l3 ls3668\">Non-underlying </span><span class=\"pp-class-69 pa t79755 l79797 ls2469\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79756 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79756 l79798 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79799 ls305\">are </span><span class=\"pp-class-20 pa t79756 l20088 ls2309\">those </span><span class=\"pp-class-20 pa t79756 l79800 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79801 ls337\">that </span><span class=\"pp-class-20 pa t79756 l79802 ls305\">are </span><span class=\"pp-class-20 pa t79756 l79803 ls389\">considered </span><span class=\"pp-class-20 pa t79756 l79804 ls409\">by </span><span class=\"pp-class-20 pa t79756 l79805 ls726\">management </span><span class=\"pp-class-20 pa t79756 l79806 ls994\">not </span><span class=\"pp-class-20 pa t79756 l79807 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79808 ls2424\">relate </span><span class=\"pp-class-20 pa t79756 l79809 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79810 ls460\">transactions, </span><span class=\"pp-class-20 pa t79770 l3 ls2137\">projects </span><span class=\"pp-class-20 pa t79770 l79811 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79812 ls94\">adjustments </span><span class=\"pp-class-20 pa t79770 l79813 ls5606\">to </span><span class=\"pp-class-20 pa t79770 l79814 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79815 ls1405\">value </span><span class=\"pp-class-20 pa t79770 l79816 ls4750\">of </span><span class=\"pp-class-20 pa t79770 l79817 ls23317\">assets </span><span class=\"pp-class-20 pa t79770 l79818 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79819 ls2434\">liabilities </span><span class=\"pp-class-20 pa t79770 l79820 ls2440\">taking </span><span class=\"pp-class-20 pa t79770 l79821 ls170\">place </span><span class=\"pp-class-20 pa t79770 l79822 ls1542\">in </span><span class=\"pp-class-20 pa t79770 l79823 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79824 ls2147\">ordinary </span><span class=\"pp-class-20 pa t79770 l79825 ls5606\">course </span><span class=\"pp-class-20 pa t79770 l79826 ls1877\">of </span><span class=\"pp-class-20 pa t79827 l3 ls464\">activities </span><span class=\"pp-class-20 pa t79827 l79828 ls4628\">of </span><span class=\"pp-class-20 pa t79827 l79829 ls1405\">the </span><span class=\"pp-class-20 pa t79827 l79830 ls3662\">company. </span><span class=\"pp-class-20 pa t79827 l79831 ls3416\">Non-underlying </span><span class=\"pp-class-20 pa t79827 l79832 ls1903\">items </span><span class=\"pp-class-20 pa t79827 l79833 ls2684\">are </span><span class=\"pp-class-20 pa t79827 l79834 ls168\">presented </span><span class=\"pp-class-20 pa t79827 l79835 ls15987\">separately, </span><span class=\"pp-class-20 pa t79827 l79836 ls10923\">due </span><span class=\"pp-class-20 pa t79827 l79837 ls1453\">to </span><span class=\"pp-class-20 pa t79827 l79838 ls322\">their </span><span class=\"pp-class-20 pa t79827 l79839 ls4378\">size </span><span class=\"pp-class-20 pa t79827 l79840 ls11345\">or </span><span class=\"pp-class-20 pa t79827 l79841 ls601\">nature, </span><span class=\"pp-class-20 pa t79827 l79842 ls7135\">so </span><span class=\"pp-class-20 pa t79843 l3 ls7953\">as </span><span class=\"pp-class-20 pa t79843 l79844 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79845 ls7587\">allow </span><span class=\"pp-class-20 pa t79843 l79846 ls595\">users </span><span class=\"pp-class-20 pa t79843 l79847 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79848 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79849 ls3601\">Consolidated </span><span class=\"pp-class-20 pa t79843 l79850 ls174\">Financial </span><span class=\"pp-class-20 pa t79843 l79851 ls238\">Statements </span><span class=\"pp-class-20 pa t79843 l24394 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79852 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79853 ls83\">company </span><span class=\"pp-class-20 pa t79843 l79854 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79855 ls3820\">get </span><span class=\"pp-class-20 pa t79843 l79856 ls7159\">a </span><span class=\"pp-class-20 pa t79843 l79857 ls350\">better </span><span class=\"pp-class-20 pa t79843 l79858 ls365\">understanding </span><span class=\"pp-class-20 pa t79859 l3 ls295\">of </span><span class=\"pp-class-20 pa t79859 l5940 ls451\">the </span><span class=\"pp-class-20 pa t79859 l53664 ls1170\">normalised </span><span class=\"pp-class-20 pa t79859 l79860 ls229\">performance </span><span class=\"pp-class-20 pa t79859 l79861 ls295\">of </span><span class=\"pp-class-20 pa t79859 l79862 ls451\">the </span><span class=\"pp-class-20 pa t79859 l79863 ls8469\">company. </span><span class=\"pp-class-20 pa t79859 l79864 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79859 l79865 ls738\">items </span><span class=\"pp-class-20 pa t79859 l79866 ls2424\">relate </span><span class=\"pp-class-20 pa t79859 l79867 ls4648\">to:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79868 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79868 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79868 l6361 ls4265\">expenses </span><span class=\"pp-class-20 pa t79868 l79869 ls2166\">relating </span><span class=\"pp-class-20 pa t79868 l79870 ls309\">to </span><span class=\"pp-class-20 pa t79868 l79871 ls718\">business </span><span class=\"pp-class-20 pa t79868 l79872 ls2984\">combinations </span><span class=\"pp-class-20 pa t79868 l79873 ls299\">and </span><span class=\"pp-class-20 pa t79868 l79874 ls1921\">other </span><span class=\"pp-class-20 pa t79868 l79875 ls3127\">acquisitions </span><span class=\"pp-class-20 pa t79868 l79876 ls295\">of </span><span class=\"pp-class-20 pa t79868 l79877 ls1359\">investments;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79878 l3 ls4970 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79878 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79878 l6361 ls379\">changes </span><span class=\"pp-class-20 pa t79878 l79879 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79880 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79881 ls365\">Group </span><span class=\"pp-class-20 pa t79878 l79882 ls1070\">structure, </span><span class=\"pp-class-20 pa t79878 l79883 ls4462\">including </span><span class=\"pp-class-20 pa t79878 l79884 ls715\">costs </span><span class=\"pp-class-20 pa t79878 l79885 ls2407\">related </span><span class=\"pp-class-20 pa t79878 l79886 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79887 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79888 ls5816\">liquidation </span><span class=\"pp-class-20 pa t79878 l79889 ls484\">of </span><span class=\"pp-class-20 pa t79878 l79890 ls174\">subsidiaries </span><span class=\"pp-class-20 pa t79878 l79891 ls2260\">and </span><span class=\"pp-class-20 pa t79878 l79892 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79893 ls5799\">closure, </span><span class=\"pp-class-20 pa t79894 l6361 ls471\">opening </span><span class=\"pp-class-20 pa t79894 l79895 ls2778\">or </span><span class=\"pp-class-20 pa t79894 l79896 ls587\">relocations </span><span class=\"pp-class-20 pa t79894 l79897 ls295\">of </span><span class=\"pp-class-20 pa t79894 l79898 ls647\">activities;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79899 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79899 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79899 l6361 ls3794\">impairment </span><span class=\"pp-class-20 pa t79899 l43583 ls295\">of </span><span class=\"pp-class-20 pa t79899 l79900 ls15\">assets </span><span class=\"pp-class-20 pa t79899 l79901 ls299\">and </span><span class=\"pp-class-20 pa t79899 l79902 ls4462\">major </span><span class=\"pp-class-20 pa t79899 l79903 ls5892\">litigations.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__17": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t67567 l3 ls67568\">1.1\t</span><span class=\"pp-class-25 pa t67567 l17371 ls170\">Basis </span><span class=\"pp-class-25 pa t67567 l17372 ls3394\">of </span><span class=\"pp-class-25 pa t67567 l67569 ls35607\">presentation </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2658 l3 ls889\">The </span><span class=\"pp-class-20 pa t2658 l67570 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2658 l67571 ls352\">Financial </span><span class=\"pp-class-20 pa t2658 l67572 ls553\">Statements </span><span class=\"pp-class-20 pa t2658 l67573 ls295\">of </span><span class=\"pp-class-20 pa t2658 l67574 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67575 ls1478\">Group </span><span class=\"pp-class-20 pa t2658 l67576 ls2264\">have </span><span class=\"pp-class-20 pa t2658 l67577 ls2266\">been </span><span class=\"pp-class-20 pa t2658 l67578 ls1268\">prepared </span><span class=\"pp-class-20 pa t2658 l67579 ls324\">in </span><span class=\"pp-class-20 pa t2658 l67580 ls3037\">accordance </span><span class=\"pp-class-20 pa t2658 l67581 ls285\">with </span><span class=\"pp-class-20 pa t2658 l67582 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67583 ls1039\">International </span><span class=\"pp-class-20 pa t2674 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t2674 l67584 ls2206\">Reporting </span><span class=\"pp-class-20 pa t2674 l67585 ls794\">Standards </span><span class=\"pp-class-20 pa t2674 l67586 ls1951\">(IFRS), </span><span class=\"pp-class-20 pa t2674 l67587 ls624\">as </span><span class=\"pp-class-20 pa t2674 l67588 ls3675\">adopted </span><span class=\"pp-class-20 pa t2674 l55317 ls409\">by </span><span class=\"pp-class-20 pa t2674 l67589 ls451\">the </span><span class=\"pp-class-20 pa t2674 l67590 ls136\">European </span><span class=\"pp-class-20 pa t2674 l67591 ls2639\">Union </span><span class=\"pp-class-20 pa t2674 l67592 ls5630\">(EU). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2973 l3 ls1233\">These </span><span class=\"pp-class-20 pa t2973 l67593 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2973 l67594 ls352\">Financial </span><span class=\"pp-class-20 pa t2973 l67595 ls553\">Statements </span><span class=\"pp-class-20 pa t2973 l67596 ls305\">are </span><span class=\"pp-class-20 pa t2973 l67597 ls770\">presented </span><span class=\"pp-class-20 pa t2973 l67598 ls324\">in </span><span class=\"pp-class-20 pa t2973 l67599 ls1480\">thousands </span><span class=\"pp-class-20 pa t2973 l67600 ls295\">of </span><span class=\"pp-class-20 pa t2973 l67601 ls324\">EUR </span><span class=\"pp-class-20 pa t2973 l67602 ls299\">and </span><span class=\"pp-class-20 pa t2973 l67603 ls618\">present </span><span class=\"pp-class-20 pa t2973 l67604 ls451\">the </span><span class=\"pp-class-20 pa t2973 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t2998 l3 ls2984\">situation </span><span class=\"pp-class-20 pa t2998 l67605 ls624\">as </span><span class=\"pp-class-20 pa t2998 l67606 ls1221\">at </span><span class=\"pp-class-20 pa t2998 l67607 ls2447\">December </span><span class=\"pp-class-20 pa t2998 l67608 ls17666\">31, </span><span class=\"pp-class-20 pa t2998 l67609 ls2732\">2025. </span><span class=\"pp-class-20 pa t2998 l67610 ls16250\">Due </span><span class=\"pp-class-20 pa t2998 l67611 ls309\">to </span><span class=\"pp-class-20 pa t2998 l67612 ls4165\">rounding, </span><span class=\"pp-class-20 pa t2998 l67613 ls3615\">numbers </span><span class=\"pp-class-20 pa t2998 l67614 ls770\">presented </span><span class=\"pp-class-20 pa t2998 l67615 ls2080\">throughout </span><span class=\"pp-class-20 pa t2998 l67616 ls1159\">these </span><span class=\"pp-class-20 pa t2998 l67617 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3022 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t3022 l67618 ls553\">Statements </span><span class=\"pp-class-20 pa t3022 l67619 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67620 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67621 ls1194\">add </span><span class=\"pp-class-20 pa t3022 l67622 ls1196\">up </span><span class=\"pp-class-20 pa t3022 l67623 ls369\">precisely </span><span class=\"pp-class-20 pa t3022 l67624 ls309\">to </span><span class=\"pp-class-20 pa t3022 l67625 ls451\">the </span><span class=\"pp-class-20 pa t3022 l67626 ls551\">totals </span><span class=\"pp-class-20 pa t3022 l67627 ls901\">provided </span><span class=\"pp-class-20 pa t3022 l67628 ls299\">and </span><span class=\"pp-class-20 pa t3022 l67629 ls395\">percentages </span><span class=\"pp-class-20 pa t3022 l67630 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67631 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67632 ls369\">precisely </span><span class=\"pp-class-20 pa t3050 l3 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t3050 l67633 ls451\">the </span><span class=\"pp-class-20 pa t3050 l67634 ls283\">absolute </span><span class=\"pp-class-20 pa t3050 l67635 xx96 ls1595\">figures.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3067 l3 ls889\">The </span><span class=\"pp-class-20 pa t3067 l67636 ls2605\">accounting </span><span class=\"pp-class-20 pa t3067 l67637 ls527\">principles </span><span class=\"pp-class-20 pa t3067 l67638 ls2264\">have </span><span class=\"pp-class-20 pa t3067 l67639 ls2266\">been </span><span class=\"pp-class-20 pa t3067 l48896 ls1102\">consistently </span><span class=\"pp-class-20 pa t3067 l67640 ls2222\">applied </span><span class=\"pp-class-20 pa t3067 l67641 ls309\">to </span><span class=\"pp-class-20 pa t3067 l67642 ls163\">all </span><span class=\"pp-class-20 pa t3067 l67643 ls3189\">periods </span><span class=\"pp-class-20 pa t3067 l67644 ls770\">presented </span><span class=\"pp-class-20 pa t3067 l67645 ls299\">and </span><span class=\"pp-class-20 pa t3067 l67646 ls305\">are </span><span class=\"pp-class-20 pa t3067 l67647 ls2097\">consistent </span><span class=\"pp-class-20 pa t3067 l12940 ls285\">with </span><span class=\"pp-class-20 pa t3085 l3 ls2309\">those </span><span class=\"pp-class-20 pa t3085 l67648 ls2222\">applied </span><span class=\"pp-class-20 pa t3085 l67649 ls324\">in </span><span class=\"pp-class-20 pa t3085 l67650 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67651 ls186\">audited </span><span class=\"pp-class-20 pa t3085 l67652 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3085 l67653 ls352\">Financial </span><span class=\"pp-class-20 pa t3085 l67654 ls553\">Statements </span><span class=\"pp-class-20 pa t3085 l67655 ls350\">for </span><span class=\"pp-class-20 pa t3085 l67656 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67657 ls389\">year </span><span class=\"pp-class-20 pa t3085 l67658 ls2874\">ended </span><span class=\"pp-class-20 pa t3085 l67659 ls2447\">December </span><span class=\"pp-class-20 pa t3085 l67660 ls17666\">31, </span><span class=\"pp-class-20 pa t3085 l67661 ls379\">2024 </span><span class=\"pp-class-20 pa t3085 l316 ls295\">of </span><span class=\"pp-class-20 pa t3105 l3 ls451\">the </span><span class=\"pp-class-20 pa t3105 l972 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3152 l3 ls889\">The </span><span class=\"pp-class-20 pa t3152 l67662 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3152 l67663 ls352\">Financial </span><span class=\"pp-class-20 pa t3152 l67664 ls553\">Statements </span><span class=\"pp-class-20 pa t3152 l67665 ls2264\">have </span><span class=\"pp-class-20 pa t3152 l67666 ls2266\">been </span><span class=\"pp-class-20 pa t3152 l67667 ls1268\">prepared </span><span class=\"pp-class-20 pa t3152 l67668 ls6131\">based </span><span class=\"pp-class-20 pa t3152 l67669 ls313\">on </span><span class=\"pp-class-20 pa t3152 l34282 ls451\">the </span><span class=\"pp-class-20 pa t3152 l67670 ls759\">historical </span><span class=\"pp-class-20 pa t3152 l67671 ls335\">cost </span><span class=\"pp-class-20 pa t3152 l67672 ls891\">methodology, </span><span class=\"pp-class-20 pa t3256 l3 ls3043\">except </span><span class=\"pp-class-20 pa t3256 l67673 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67674 ls883\">certain </span><span class=\"pp-class-20 pa t3256 l67675 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3256 l67676 ls534\">instruments </span><span class=\"pp-class-20 pa t3256 l67677 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67678 ls631\">which </span><span class=\"pp-class-20 pa t3256 l67679 ls451\">the </span><span class=\"pp-class-20 pa t3256 l67680 ls3763\">fair </span><span class=\"pp-class-20 pa t3256 l67681 ls643\">value </span><span class=\"pp-class-20 pa t3256 l67682 ls324\">is </span><span class=\"pp-class-20 pa t3256 l67683 ls4329\">used.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__15": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2658 l3 ls889\">The </span><span class=\"pp-class-20 pa t2658 l67570 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2658 l67571 ls352\">Financial </span><span class=\"pp-class-20 pa t2658 l67572 ls553\">Statements </span><span class=\"pp-class-20 pa t2658 l67573 ls295\">of </span><span class=\"pp-class-20 pa t2658 l67574 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67575 ls1478\">Group </span><span class=\"pp-class-20 pa t2658 l67576 ls2264\">have </span><span class=\"pp-class-20 pa t2658 l67577 ls2266\">been </span><span class=\"pp-class-20 pa t2658 l67578 ls1268\">prepared </span><span class=\"pp-class-20 pa t2658 l67579 ls324\">in </span><span class=\"pp-class-20 pa t2658 l67580 ls3037\">accordance </span><span class=\"pp-class-20 pa t2658 l67581 ls285\">with </span><span class=\"pp-class-20 pa t2658 l67582 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67583 ls1039\">International </span><span class=\"pp-class-20 pa t2674 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t2674 l67584 ls2206\">Reporting </span><span class=\"pp-class-20 pa t2674 l67585 ls794\">Standards </span><span class=\"pp-class-20 pa t2674 l67586 ls1951\">(IFRS), </span><span class=\"pp-class-20 pa t2674 l67587 ls624\">as </span><span class=\"pp-class-20 pa t2674 l67588 ls3675\">adopted </span><span class=\"pp-class-20 pa t2674 l55317 ls409\">by </span><span class=\"pp-class-20 pa t2674 l67589 ls451\">the </span><span class=\"pp-class-20 pa t2674 l67590 ls136\">European </span><span class=\"pp-class-20 pa t2674 l67591 ls2639\">Union </span><span class=\"pp-class-20 pa t2674 l67592 ls5630\">(EU). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2973 l3 ls1233\">These </span><span class=\"pp-class-20 pa t2973 l67593 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2973 l67594 ls352\">Financial </span><span class=\"pp-class-20 pa t2973 l67595 ls553\">Statements </span><span class=\"pp-class-20 pa t2973 l67596 ls305\">are </span><span class=\"pp-class-20 pa t2973 l67597 ls770\">presented </span><span class=\"pp-class-20 pa t2973 l67598 ls324\">in </span><span class=\"pp-class-20 pa t2973 l67599 ls1480\">thousands </span><span class=\"pp-class-20 pa t2973 l67600 ls295\">of </span><span class=\"pp-class-20 pa t2973 l67601 ls324\">EUR </span><span class=\"pp-class-20 pa t2973 l67602 ls299\">and </span><span class=\"pp-class-20 pa t2973 l67603 ls618\">present </span><span class=\"pp-class-20 pa t2973 l67604 ls451\">the </span><span class=\"pp-class-20 pa t2973 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t2998 l3 ls2984\">situation </span><span class=\"pp-class-20 pa t2998 l67605 ls624\">as </span><span class=\"pp-class-20 pa t2998 l67606 ls1221\">at </span><span class=\"pp-class-20 pa t2998 l67607 ls2447\">December </span><span class=\"pp-class-20 pa t2998 l67608 ls17666\">31, </span><span class=\"pp-class-20 pa t2998 l67609 ls2732\">2025. </span><span class=\"pp-class-20 pa t2998 l67610 ls16250\">Due </span><span class=\"pp-class-20 pa t2998 l67611 ls309\">to </span><span class=\"pp-class-20 pa t2998 l67612 ls4165\">rounding, </span><span class=\"pp-class-20 pa t2998 l67613 ls3615\">numbers </span><span class=\"pp-class-20 pa t2998 l67614 ls770\">presented </span><span class=\"pp-class-20 pa t2998 l67615 ls2080\">throughout </span><span class=\"pp-class-20 pa t2998 l67616 ls1159\">these </span><span class=\"pp-class-20 pa t2998 l67617 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3022 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t3022 l67618 ls553\">Statements </span><span class=\"pp-class-20 pa t3022 l67619 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67620 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67621 ls1194\">add </span><span class=\"pp-class-20 pa t3022 l67622 ls1196\">up </span><span class=\"pp-class-20 pa t3022 l67623 ls369\">precisely </span><span class=\"pp-class-20 pa t3022 l67624 ls309\">to </span><span class=\"pp-class-20 pa t3022 l67625 ls451\">the </span><span class=\"pp-class-20 pa t3022 l67626 ls551\">totals </span><span class=\"pp-class-20 pa t3022 l67627 ls901\">provided </span><span class=\"pp-class-20 pa t3022 l67628 ls299\">and </span><span class=\"pp-class-20 pa t3022 l67629 ls395\">percentages </span><span class=\"pp-class-20 pa t3022 l67630 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67631 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67632 ls369\">precisely </span><span class=\"pp-class-20 pa t3050 l3 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t3050 l67633 ls451\">the </span><span class=\"pp-class-20 pa t3050 l67634 ls283\">absolute </span><span class=\"pp-class-20 pa t3050 l67635 xx96 ls1595\">figures.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3067 l3 ls889\">The </span><span class=\"pp-class-20 pa t3067 l67636 ls2605\">accounting </span><span class=\"pp-class-20 pa t3067 l67637 ls527\">principles </span><span class=\"pp-class-20 pa t3067 l67638 ls2264\">have </span><span class=\"pp-class-20 pa t3067 l67639 ls2266\">been </span><span class=\"pp-class-20 pa t3067 l48896 ls1102\">consistently </span><span class=\"pp-class-20 pa t3067 l67640 ls2222\">applied </span><span class=\"pp-class-20 pa t3067 l67641 ls309\">to </span><span class=\"pp-class-20 pa t3067 l67642 ls163\">all </span><span class=\"pp-class-20 pa t3067 l67643 ls3189\">periods </span><span class=\"pp-class-20 pa t3067 l67644 ls770\">presented </span><span class=\"pp-class-20 pa t3067 l67645 ls299\">and </span><span class=\"pp-class-20 pa t3067 l67646 ls305\">are </span><span class=\"pp-class-20 pa t3067 l67647 ls2097\">consistent </span><span class=\"pp-class-20 pa t3067 l12940 ls285\">with </span><span class=\"pp-class-20 pa t3085 l3 ls2309\">those </span><span class=\"pp-class-20 pa t3085 l67648 ls2222\">applied </span><span class=\"pp-class-20 pa t3085 l67649 ls324\">in </span><span class=\"pp-class-20 pa t3085 l67650 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67651 ls186\">audited </span><span class=\"pp-class-20 pa t3085 l67652 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3085 l67653 ls352\">Financial </span><span class=\"pp-class-20 pa t3085 l67654 ls553\">Statements </span><span class=\"pp-class-20 pa t3085 l67655 ls350\">for </span><span class=\"pp-class-20 pa t3085 l67656 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67657 ls389\">year </span><span class=\"pp-class-20 pa t3085 l67658 ls2874\">ended </span><span class=\"pp-class-20 pa t3085 l67659 ls2447\">December </span><span class=\"pp-class-20 pa t3085 l67660 ls17666\">31, </span><span class=\"pp-class-20 pa t3085 l67661 ls379\">2024 </span><span class=\"pp-class-20 pa t3085 l316 ls295\">of </span><span class=\"pp-class-20 pa t3105 l3 ls451\">the </span><span class=\"pp-class-20 pa t3105 l972 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3152 l3 ls889\">The </span><span class=\"pp-class-20 pa t3152 l67662 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3152 l67663 ls352\">Financial </span><span class=\"pp-class-20 pa t3152 l67664 ls553\">Statements </span><span class=\"pp-class-20 pa t3152 l67665 ls2264\">have </span><span class=\"pp-class-20 pa t3152 l67666 ls2266\">been </span><span class=\"pp-class-20 pa t3152 l67667 ls1268\">prepared </span><span class=\"pp-class-20 pa t3152 l67668 ls6131\">based </span><span class=\"pp-class-20 pa t3152 l67669 ls313\">on </span><span class=\"pp-class-20 pa t3152 l34282 ls451\">the </span><span class=\"pp-class-20 pa t3152 l67670 ls759\">historical </span><span class=\"pp-class-20 pa t3152 l67671 ls335\">cost </span><span class=\"pp-class-20 pa t3152 l67672 ls891\">methodology, </span><span class=\"pp-class-20 pa t3256 l3 ls3043\">except </span><span class=\"pp-class-20 pa t3256 l67673 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67674 ls883\">certain </span><span class=\"pp-class-20 pa t3256 l67675 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3256 l67676 ls534\">instruments </span><span class=\"pp-class-20 pa t3256 l67677 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67678 ls631\">which </span><span class=\"pp-class-20 pa t3256 l67679 ls451\">the </span><span class=\"pp-class-20 pa t3256 l67680 ls3763\">fair </span><span class=\"pp-class-20 pa t3256 l67681 ls643\">value </span><span class=\"pp-class-20 pa t3256 l67682 ls324\">is </span><span class=\"pp-class-20 pa t3256 l67683 ls4329\">used.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3294 l3 ls1233\">These </span><span class=\"pp-class-20 pa t3294 l67684 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3294 l67685 ls424\">statements </span><span class=\"pp-class-20 pa t3294 l67686 ls305\">are </span><span class=\"pp-class-20 pa t3294 l67687 ls1268\">prepared </span><span class=\"pp-class-20 pa t3294 l67688 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67689 ls15\">an </span><span class=\"pp-class-20 pa t3294 l67690 ls759\">accrual </span><span class=\"pp-class-20 pa t3294 l67691 ls854\">basis </span><span class=\"pp-class-20 pa t3294 l67692 ls299\">and </span><span class=\"pp-class-20 pa t3294 l67693 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67694 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67695 ls305\">assumption </span><span class=\"pp-class-20 pa t3294 l67696 ls337\">that </span><span class=\"pp-class-20 pa t3294 l67697 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67698 ls1478\">Group </span><span class=\"pp-class-20 pa t3294 l67699 ls324\">is </span><span class=\"pp-class-20 pa t3294 l3876 ls324\">in </span><span class=\"pp-class-20 pa t3309 l3 ls581\">going </span><span class=\"pp-class-20 pa t3309 l67700 ls367\">concern </span><span class=\"pp-class-20 pa t3309 l67701 ls299\">and </span><span class=\"pp-class-20 pa t3309 l67702 ls511\">will </span><span class=\"pp-class-20 pa t3309 l67703 ls311\">continue </span><span class=\"pp-class-20 pa t3309 l67704 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67705 ls715\">operation </span><span class=\"pp-class-20 pa t3309 l67706 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67707 ls451\">the </span><span class=\"pp-class-20 pa t3309 l67708 ls3794\">foreseeable </span><span class=\"pp-class-20 pa t3309 l67709 ls12838\">future.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__16": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2658 l3 ls889\">The </span><span class=\"pp-class-20 pa t2658 l67570 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2658 l67571 ls352\">Financial </span><span class=\"pp-class-20 pa t2658 l67572 ls553\">Statements </span><span class=\"pp-class-20 pa t2658 l67573 ls295\">of </span><span class=\"pp-class-20 pa t2658 l67574 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67575 ls1478\">Group </span><span class=\"pp-class-20 pa t2658 l67576 ls2264\">have </span><span class=\"pp-class-20 pa t2658 l67577 ls2266\">been </span><span class=\"pp-class-20 pa t2658 l67578 ls1268\">prepared </span><span class=\"pp-class-20 pa t2658 l67579 ls324\">in </span><span class=\"pp-class-20 pa t2658 l67580 ls3037\">accordance </span><span class=\"pp-class-20 pa t2658 l67581 ls285\">with </span><span class=\"pp-class-20 pa t2658 l67582 ls451\">the </span><span class=\"pp-class-20 pa t2658 l67583 ls1039\">International </span><span class=\"pp-class-20 pa t2674 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t2674 l67584 ls2206\">Reporting </span><span class=\"pp-class-20 pa t2674 l67585 ls794\">Standards </span><span class=\"pp-class-20 pa t2674 l67586 ls1951\">(IFRS), </span><span class=\"pp-class-20 pa t2674 l67587 ls624\">as </span><span class=\"pp-class-20 pa t2674 l67588 ls3675\">adopted </span><span class=\"pp-class-20 pa t2674 l55317 ls409\">by </span><span class=\"pp-class-20 pa t2674 l67589 ls451\">the </span><span class=\"pp-class-20 pa t2674 l67590 ls136\">European </span><span class=\"pp-class-20 pa t2674 l67591 ls2639\">Union </span><span class=\"pp-class-20 pa t2674 l67592 ls5630\">(EU). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2973 l3 ls1233\">These </span><span class=\"pp-class-20 pa t2973 l67593 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2973 l67594 ls352\">Financial </span><span class=\"pp-class-20 pa t2973 l67595 ls553\">Statements </span><span class=\"pp-class-20 pa t2973 l67596 ls305\">are </span><span class=\"pp-class-20 pa t2973 l67597 ls770\">presented </span><span class=\"pp-class-20 pa t2973 l67598 ls324\">in </span><span class=\"pp-class-20 pa t2973 l67599 ls1480\">thousands </span><span class=\"pp-class-20 pa t2973 l67600 ls295\">of </span><span class=\"pp-class-20 pa t2973 l67601 ls324\">EUR </span><span class=\"pp-class-20 pa t2973 l67602 ls299\">and </span><span class=\"pp-class-20 pa t2973 l67603 ls618\">present </span><span class=\"pp-class-20 pa t2973 l67604 ls451\">the </span><span class=\"pp-class-20 pa t2973 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t2998 l3 ls2984\">situation </span><span class=\"pp-class-20 pa t2998 l67605 ls624\">as </span><span class=\"pp-class-20 pa t2998 l67606 ls1221\">at </span><span class=\"pp-class-20 pa t2998 l67607 ls2447\">December </span><span class=\"pp-class-20 pa t2998 l67608 ls17666\">31, </span><span class=\"pp-class-20 pa t2998 l67609 ls2732\">2025. </span><span class=\"pp-class-20 pa t2998 l67610 ls16250\">Due </span><span class=\"pp-class-20 pa t2998 l67611 ls309\">to </span><span class=\"pp-class-20 pa t2998 l67612 ls4165\">rounding, </span><span class=\"pp-class-20 pa t2998 l67613 ls3615\">numbers </span><span class=\"pp-class-20 pa t2998 l67614 ls770\">presented </span><span class=\"pp-class-20 pa t2998 l67615 ls2080\">throughout </span><span class=\"pp-class-20 pa t2998 l67616 ls1159\">these </span><span class=\"pp-class-20 pa t2998 l67617 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3022 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t3022 l67618 ls553\">Statements </span><span class=\"pp-class-20 pa t3022 l67619 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67620 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67621 ls1194\">add </span><span class=\"pp-class-20 pa t3022 l67622 ls1196\">up </span><span class=\"pp-class-20 pa t3022 l67623 ls369\">precisely </span><span class=\"pp-class-20 pa t3022 l67624 ls309\">to </span><span class=\"pp-class-20 pa t3022 l67625 ls451\">the </span><span class=\"pp-class-20 pa t3022 l67626 ls551\">totals </span><span class=\"pp-class-20 pa t3022 l67627 ls901\">provided </span><span class=\"pp-class-20 pa t3022 l67628 ls299\">and </span><span class=\"pp-class-20 pa t3022 l67629 ls395\">percentages </span><span class=\"pp-class-20 pa t3022 l67630 ls509\">may </span><span class=\"pp-class-20 pa t3022 l67631 ls994\">not </span><span class=\"pp-class-20 pa t3022 l67632 ls369\">precisely </span><span class=\"pp-class-20 pa t3050 l3 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t3050 l67633 ls451\">the </span><span class=\"pp-class-20 pa t3050 l67634 ls283\">absolute </span><span class=\"pp-class-20 pa t3050 l67635 xx96 ls1595\">figures.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3067 l3 ls889\">The </span><span class=\"pp-class-20 pa t3067 l67636 ls2605\">accounting </span><span class=\"pp-class-20 pa t3067 l67637 ls527\">principles </span><span class=\"pp-class-20 pa t3067 l67638 ls2264\">have </span><span class=\"pp-class-20 pa t3067 l67639 ls2266\">been </span><span class=\"pp-class-20 pa t3067 l48896 ls1102\">consistently </span><span class=\"pp-class-20 pa t3067 l67640 ls2222\">applied </span><span class=\"pp-class-20 pa t3067 l67641 ls309\">to </span><span class=\"pp-class-20 pa t3067 l67642 ls163\">all </span><span class=\"pp-class-20 pa t3067 l67643 ls3189\">periods </span><span class=\"pp-class-20 pa t3067 l67644 ls770\">presented </span><span class=\"pp-class-20 pa t3067 l67645 ls299\">and </span><span class=\"pp-class-20 pa t3067 l67646 ls305\">are </span><span class=\"pp-class-20 pa t3067 l67647 ls2097\">consistent </span><span class=\"pp-class-20 pa t3067 l12940 ls285\">with </span><span class=\"pp-class-20 pa t3085 l3 ls2309\">those </span><span class=\"pp-class-20 pa t3085 l67648 ls2222\">applied </span><span class=\"pp-class-20 pa t3085 l67649 ls324\">in </span><span class=\"pp-class-20 pa t3085 l67650 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67651 ls186\">audited </span><span class=\"pp-class-20 pa t3085 l67652 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3085 l67653 ls352\">Financial </span><span class=\"pp-class-20 pa t3085 l67654 ls553\">Statements </span><span class=\"pp-class-20 pa t3085 l67655 ls350\">for </span><span class=\"pp-class-20 pa t3085 l67656 ls451\">the </span><span class=\"pp-class-20 pa t3085 l67657 ls389\">year </span><span class=\"pp-class-20 pa t3085 l67658 ls2874\">ended </span><span class=\"pp-class-20 pa t3085 l67659 ls2447\">December </span><span class=\"pp-class-20 pa t3085 l67660 ls17666\">31, </span><span class=\"pp-class-20 pa t3085 l67661 ls379\">2024 </span><span class=\"pp-class-20 pa t3085 l316 ls295\">of </span><span class=\"pp-class-20 pa t3105 l3 ls451\">the </span><span class=\"pp-class-20 pa t3105 l972 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3152 l3 ls889\">The </span><span class=\"pp-class-20 pa t3152 l67662 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t3152 l67663 ls352\">Financial </span><span class=\"pp-class-20 pa t3152 l67664 ls553\">Statements </span><span class=\"pp-class-20 pa t3152 l67665 ls2264\">have </span><span class=\"pp-class-20 pa t3152 l67666 ls2266\">been </span><span class=\"pp-class-20 pa t3152 l67667 ls1268\">prepared </span><span class=\"pp-class-20 pa t3152 l67668 ls6131\">based </span><span class=\"pp-class-20 pa t3152 l67669 ls313\">on </span><span class=\"pp-class-20 pa t3152 l34282 ls451\">the </span><span class=\"pp-class-20 pa t3152 l67670 ls759\">historical </span><span class=\"pp-class-20 pa t3152 l67671 ls335\">cost </span><span class=\"pp-class-20 pa t3152 l67672 ls891\">methodology, </span><span class=\"pp-class-20 pa t3256 l3 ls3043\">except </span><span class=\"pp-class-20 pa t3256 l67673 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67674 ls883\">certain </span><span class=\"pp-class-20 pa t3256 l67675 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3256 l67676 ls534\">instruments </span><span class=\"pp-class-20 pa t3256 l67677 ls350\">for </span><span class=\"pp-class-20 pa t3256 l67678 ls631\">which </span><span class=\"pp-class-20 pa t3256 l67679 ls451\">the </span><span class=\"pp-class-20 pa t3256 l67680 ls3763\">fair </span><span class=\"pp-class-20 pa t3256 l67681 ls643\">value </span><span class=\"pp-class-20 pa t3256 l67682 ls324\">is </span><span class=\"pp-class-20 pa t3256 l67683 ls4329\">used.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t3294 l3 ls1233\">These </span><span class=\"pp-class-20 pa t3294 l67684 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3294 l67685 ls424\">statements </span><span class=\"pp-class-20 pa t3294 l67686 ls305\">are </span><span class=\"pp-class-20 pa t3294 l67687 ls1268\">prepared </span><span class=\"pp-class-20 pa t3294 l67688 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67689 ls15\">an </span><span class=\"pp-class-20 pa t3294 l67690 ls759\">accrual </span><span class=\"pp-class-20 pa t3294 l67691 ls854\">basis </span><span class=\"pp-class-20 pa t3294 l67692 ls299\">and </span><span class=\"pp-class-20 pa t3294 l67693 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67694 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67695 ls305\">assumption </span><span class=\"pp-class-20 pa t3294 l67696 ls337\">that </span><span class=\"pp-class-20 pa t3294 l67697 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67698 ls1478\">Group </span><span class=\"pp-class-20 pa t3294 l67699 ls324\">is </span><span class=\"pp-class-20 pa t3294 l3876 ls324\">in </span><span class=\"pp-class-20 pa t3309 l3 ls581\">going </span><span class=\"pp-class-20 pa t3309 l67700 ls367\">concern </span><span class=\"pp-class-20 pa t3309 l67701 ls299\">and </span><span class=\"pp-class-20 pa t3309 l67702 ls511\">will </span><span class=\"pp-class-20 pa t3309 l67703 ls311\">continue </span><span class=\"pp-class-20 pa t3309 l67704 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67705 ls715\">operation </span><span class=\"pp-class-20 pa t3309 l67706 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67707 ls451\">the </span><span class=\"pp-class-20 pa t3309 l67708 ls3794\">foreseeable </span><span class=\"pp-class-20 pa t3309 l67709 ls12838\">future.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__18": {
   "value": "<span class=\"pp-class-20 pa t3294 l3 ls1233\">These </span><span class=\"pp-class-20 pa t3294 l67684 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t3294 l67685 ls424\">statements </span><span class=\"pp-class-20 pa t3294 l67686 ls305\">are </span><span class=\"pp-class-20 pa t3294 l67687 ls1268\">prepared </span><span class=\"pp-class-20 pa t3294 l67688 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67689 ls15\">an </span><span class=\"pp-class-20 pa t3294 l67690 ls759\">accrual </span><span class=\"pp-class-20 pa t3294 l67691 ls854\">basis </span><span class=\"pp-class-20 pa t3294 l67692 ls299\">and </span><span class=\"pp-class-20 pa t3294 l67693 ls313\">on </span><span class=\"pp-class-20 pa t3294 l67694 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67695 ls305\">assumption </span><span class=\"pp-class-20 pa t3294 l67696 ls337\">that </span><span class=\"pp-class-20 pa t3294 l67697 ls451\">the </span><span class=\"pp-class-20 pa t3294 l67698 ls1478\">Group </span><span class=\"pp-class-20 pa t3294 l67699 ls324\">is </span><span class=\"pp-class-20 pa t3294 l3876 ls324\">in </span><span class=\"pp-class-20 pa t3309 l3 ls581\">going </span><span class=\"pp-class-20 pa t3309 l67700 ls367\">concern </span><span class=\"pp-class-20 pa t3309 l67701 ls299\">and </span><span class=\"pp-class-20 pa t3309 l67702 ls511\">will </span><span class=\"pp-class-20 pa t3309 l67703 ls311\">continue </span><span class=\"pp-class-20 pa t3309 l67704 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67705 ls715\">operation </span><span class=\"pp-class-20 pa t3309 l67706 ls324\">in </span><span class=\"pp-class-20 pa t3309 l67707 ls451\">the </span><span class=\"pp-class-20 pa t3309 l67708 ls3794\">foreseeable </span><span class=\"pp-class-20 pa t3309 l67709 ls12838\">future.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__19": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t67710 l3 ls354\">In </span><span class=\"pp-class-20 pa t67710 l67711 ls356\">2025, </span><span class=\"pp-class-20 pa t67710 l67712 ls451\">the </span><span class=\"pp-class-20 pa t67710 l67713 ls1478\">Group </span><span class=\"pp-class-20 pa t67710 l67714 ls2137\">has </span><span class=\"pp-class-20 pa t67710 l67715 ls994\">not </span><span class=\"pp-class-20 pa t67710 l67716 ls3675\">adopted </span><span class=\"pp-class-20 pa t67710 l67717 ls2080\">any </span><span class=\"pp-class-20 pa t67710 l67718 ls1049\">relevant </span><span class=\"pp-class-20 pa t67710 l67719 ls895\">new </span><span class=\"pp-class-20 pa t67710 l67720 ls3066\">standards, </span><span class=\"pp-class-20 pa t67710 l67721 ls220\">amendments </span><span class=\"pp-class-20 pa t67710 l67722 ls309\">to </span><span class=\"pp-class-20 pa t67710 l67723 ls4024\">standards </span><span class=\"pp-class-20 pa t67710 l67724 ls2778\">or </span><span class=\"pp-class-20 pa t67710 l67725 ls184\">interpretations </span><span class=\"pp-class-20 pa t22646 l3 ls350\">for </span><span class=\"pp-class-20 pa t22646 l399 ls451\">the </span><span class=\"pp-class-20 pa t22646 l33163 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t22646 l67726 ls7611\">time.</span></p><div class=\"pp-class-4\" id=\"pp-id-7600\"><div class=\" w4676 h67727 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls889\">The </span><span class=\"pp-class-20 pa t2008 l67728 ls2162\">following </span><span class=\"pp-class-20 pa t2008 l67729 ls1049\">relevant </span><span class=\"pp-class-20 pa t2008 l67730 ls895\">new </span><span class=\"pp-class-20 pa t2008 l67731 ls3066\">standards, </span><span class=\"pp-class-20 pa t2008 l67732 ls220\">amendments </span><span class=\"pp-class-20 pa t2008 l67733 ls309\">to </span><span class=\"pp-class-20 pa t2008 l67734 ls4024\">standards </span><span class=\"pp-class-20 pa t2008 l67735 ls2778\">or </span><span class=\"pp-class-20 pa t2008 l67736 ls184\">interpretations </span><span class=\"pp-class-20 pa t2008 l67737 ls2264\">have </span><span class=\"pp-class-20 pa t2008 l67738 ls2266\">been </span><span class=\"pp-class-20 pa t2008 l67739 ls383\">published, </span><span class=\"pp-class-20 pa t2026 l3 ls5425\">but </span><span class=\"pp-class-20 pa t2026 l67740 ls305\">are </span><span class=\"pp-class-20 pa t2026 l67741 ls994\">not </span><span class=\"pp-class-20 pa t2026 l67742 ls1564\">yet </span><span class=\"pp-class-20 pa t2026 l67743 ls967\">mandatory </span><span class=\"pp-class-20 pa t2026 l67744 ls350\">for </span><span class=\"pp-class-20 pa t2026 l67745 ls451\">the </span><span class=\"pp-class-20 pa t2026 l67746 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t2026 l67747 ls511\">time </span><span class=\"pp-class-20 pa t2026 l67748 ls350\">for </span><span class=\"pp-class-20 pa t2026 l67749 ls451\">the </span><span class=\"pp-class-20 pa t2026 l67750 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t2026 l67751 ls389\">year </span><span class=\"pp-class-20 pa t2026 l67752 ls333\">beginning </span><span class=\"pp-class-20 pa t2026 l67753 ls299\">January </span><span class=\"pp-class-20 pa t2026 l67754 ls10280\">1, </span><span class=\"pp-class-20 pa t2026 l67755 ls356\">2025, </span><span class=\"pp-class-20 pa t2026 l67756 ls299\">and </span><span class=\"pp-class-20 pa t2026 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t2047 l3 ls994\">not </span><span class=\"pp-class-20 pa t2047 l67757 ls2266\">been </span><span class=\"pp-class-20 pa t2047 l67758 ls979\">early </span><span class=\"pp-class-20 pa t2047 l67759 ls1359\">adopted:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1667 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t1696 l3\">&gt;</span><span class=\"pp-class-11 pa t1696 l6347\"></span><span class=\"pp-class-11 pa t1696 l6361 ls624\">IFRS </span><span class=\"pp-class-11 pa t1696 l67760 ls1953\">18 </span><span class=\"pp-class-11 pa t1696 l67761\">\u2013</span><span class=\"pp-class-154 pa t1696 l67762\"></span><span class=\"pp-class-154 pa t1696 l67763 ls3024\">Presentation </span><span class=\"pp-class-154 pa t1696 l67764 ls4987\">and </span><span class=\"pp-class-154 pa t1696 l67765 ls4024\">Disclosure </span><span class=\"pp-class-154 pa t1696 l67766 ls11345\">in </span><span class=\"pp-class-154 pa t1696 l67767 ls750\">Financial </span><span class=\"pp-class-154 pa t1696 l67768 ls530\">Statements</span><span class=\"pp-class-20 pa t1696 l67769\"></span><span class=\"pp-class-20 pa t1696 l67770 ls5461\">(effective </span><span class=\"pp-class-20 pa t1696 l67771 ls299\">January </span><span class=\"pp-class-20 pa t1696 l67772 ls10280\">1, </span><span class=\"pp-class-20 pa t1696 l67773 ls2999\">2027). </span><span class=\"pp-class-20 pa t1696 l67774 ls3773\">IFRS </span><span class=\"pp-class-20 pa t1723 l6361 ls10457\">18 </span><span class=\"pp-class-20 pa t1723 l67775 ls511\">will </span><span class=\"pp-class-20 pa t1723 l67776 ls4200\">replace </span><span class=\"pp-class-20 pa t1723 l67777 ls12244\">IAS </span><span class=\"pp-class-20 pa t1723 l67778\">1 </span><span class=\"pp-class-20 pa t1723 l67779\">\u2013 </span><span class=\"pp-class-40 pa t1723 l67780 ls10205\">Presentation </span><span class=\"pp-class-40 pa t1723 l67781 ls287\">of </span><span class=\"pp-class-40 pa t1723 l67782 ls738\">Financial </span><span class=\"pp-class-40 pa t1723 l67783 ls4101\">Statements</span><span class=\"pp-class-20 pa t1723 l67784\">. </span><span class=\"pp-class-20 pa t1723 l67785 ls889\">The </span><span class=\"pp-class-20 pa t1723 l67786 ls895\">new </span><span class=\"pp-class-20 pa t1723 l67787 ls876\">standard </span><span class=\"pp-class-20 pa t1723 l67788 ls499\">aims </span><span class=\"pp-class-20 pa t1723 l67789 ls309\">to </span><span class=\"pp-class-20 pa t1723 l67790 ls962\">improve </span><span class=\"pp-class-20 pa t1759 l6361 ls451\">the </span><span class=\"pp-class-20 pa t1759 l6442 ls516\">quality </span><span class=\"pp-class-20 pa t1759 l67791 ls295\">of </span><span class=\"pp-class-20 pa t1759 l67792 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t1759 l67793 ls1478\">reporting </span><span class=\"pp-class-20 pa t1759 l67794 ls409\">by </span><span class=\"pp-class-20 pa t1759 l67795 ls220\">requiring </span><span class=\"pp-class-20 pa t1759 l67796 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t1759 l67797 ls3794\">subtotals </span><span class=\"pp-class-20 pa t1759 l67798 ls324\">in </span><span class=\"pp-class-20 pa t1759 l67799 ls451\">the </span><span class=\"pp-class-20 pa t1759 l67800 ls397\">statement </span><span class=\"pp-class-20 pa t1759 l67801 ls295\">of </span><span class=\"pp-class-20 pa t1759 l67802 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1759 l67803 ls2778\">or </span><span class=\"pp-class-20 pa t1759 l67804 ls3551\">loss, </span><span class=\"pp-class-20 pa t2106 l6361 ls220\">requiring </span><span class=\"pp-class-20 pa t2106 l67805 ls2345\">disclosure </span><span class=\"pp-class-20 pa t2106 l67806 ls545\">about </span><span class=\"pp-class-20 pa t2106 l67807 xx96 ls2605\">management-defined </span><span class=\"pp-class-20 pa t2106 l67808 ls229\">performance </span><span class=\"pp-class-20 pa t2106 l67809 ls440\">measures, </span><span class=\"pp-class-20 pa t2106 l67810 ls299\">and </span><span class=\"pp-class-20 pa t2106 l67811 ls1472\">adding </span><span class=\"pp-class-20 pa t2106 l67812 ls895\">new </span><span class=\"pp-class-20 pa t2106 l67813 ls527\">principles </span><span class=\"pp-class-20 pa t2106 l67814 ls350\">for </span><span class=\"pp-class-20 pa t1768 l6361 ls318\">aggregation </span><span class=\"pp-class-20 pa t1768 l67815 ls299\">and </span><span class=\"pp-class-20 pa t1768 l67816 ls184\">disaggregation </span><span class=\"pp-class-20 pa t1768 l67817 ls295\">of </span><span class=\"pp-class-20 pa t1768 l67818 ls3594\">information.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1828 l3 ls889\">The </span><span class=\"pp-class-20 pa t1828 l67819 ls1478\">Group </span><span class=\"pp-class-20 pa t1828 l67820 ls324\">is </span><span class=\"pp-class-20 pa t1828 l39085 ls7071\">currently </span><span class=\"pp-class-20 pa t1828 l67821 ls324\">in </span><span class=\"pp-class-20 pa t1828 l67822 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67823 ls220\">process </span><span class=\"pp-class-20 pa t1828 l67824 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67825 ls2732\">analysing </span><span class=\"pp-class-20 pa t1828 l67826 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67827 ls356\">potential </span><span class=\"pp-class-20 pa t1828 l67828 ls2352\">impact </span><span class=\"pp-class-20 pa t1828 l67829 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67830 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67831 ls2732\">implementation </span><span class=\"pp-class-20 pa t1828 l67832 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67833 ls3773\">IFRS </span><span class=\"pp-class-20 pa t1828 l67834 ls1968\">18. </span><span class=\"pp-class-20 pa t1847 l3 ls1593\">Based </span><span class=\"pp-class-20 pa t1847 l67835 ls313\">on </span><span class=\"pp-class-20 pa t1847 l67836\">a </span><span class=\"pp-class-20 pa t1847 l67837 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t1847 l67838 ls770\">assessment, </span><span class=\"pp-class-20 pa t1847 l67839 ls451\">the </span><span class=\"pp-class-20 pa t1847 l67840 ls1478\">Group </span><span class=\"pp-class-20 pa t1847 l67841 ls4733\">does </span><span class=\"pp-class-20 pa t1847 l67842 ls994\">not </span><span class=\"pp-class-20 pa t1847 l67843 ls7132\">expect </span><span class=\"pp-class-20 pa t1847 l67844 ls337\">that </span><span class=\"pp-class-20 pa t1847 l67845 ls451\">the </span><span class=\"pp-class-20 pa t1847 l67846 ls1123\">above-mentioned </span><span class=\"pp-class-20 pa t1847 l67847 ls895\">new </span><span class=\"pp-class-20 pa t1847 l67848 ls705\">pronouncement </span><span class=\"pp-class-20 pa t2165 l3 ls511\">will </span><span class=\"pp-class-20 pa t2165 l67849 ls2264\">have </span><span class=\"pp-class-20 pa t2165 l67850\">a </span><span class=\"pp-class-20 pa t2165 l67851 ls587\">material </span><span class=\"pp-class-20 pa t2165 l67852 ls3514\">quantitative </span><span class=\"pp-class-20 pa t2165 l67853 ls2352\">impact </span><span class=\"pp-class-20 pa t2165 l67854 ls313\">on </span><span class=\"pp-class-20 pa t2165 l67855 ls451\">the </span><span class=\"pp-class-20 pa t2165 l67856 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2165 l67857 ls352\">Financial </span><span class=\"pp-class-20 pa t2165 l67858 ls1827\">Statements. </span><span class=\"pp-class-20 pa t2165 l67859 ls17374\">However, </span><span class=\"pp-class-20 pa t2165 l67860 ls451\">the </span><span class=\"pp-class-20 pa t2165 l8061 ls895\">new </span><span class=\"pp-class-20 pa t15222 l3 ls876\">standard </span><span class=\"pp-class-20 pa t15222 l67861 ls1230\">imposes </span><span class=\"pp-class-20 pa t15222 l67862 ls895\">new </span><span class=\"pp-class-20 pa t15222 l67863 ls337\">presentation </span><span class=\"pp-class-20 pa t15222 l67864 ls4538\">requirements </span><span class=\"pp-class-20 pa t15222 l67865 ls324\">in </span><span class=\"pp-class-20 pa t15222 l67866 ls451\">the </span><span class=\"pp-class-20 pa t15222 l67867 ls1233\">primary </span><span class=\"pp-class-20 pa t15222 l67868 ls222\">statements. </span><span class=\"pp-class-20 pa t15222 l47358 ls889\">The </span><span class=\"pp-class-20 pa t15222 l67869 ls1478\">Group </span><span class=\"pp-class-20 pa t15222 l67870 ls7071\">currently </span><span class=\"pp-class-20 pa t15222 l67871 ls11460\">assesses </span><span class=\"pp-class-20 pa t13932 l3 ls337\">that </span><span class=\"pp-class-20 pa t13932 l67872 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67873 ls895\">new </span><span class=\"pp-class-20 pa t13932 l67874 ls876\">standard </span><span class=\"pp-class-20 pa t13932 l67875 ls511\">will </span><span class=\"pp-class-20 pa t13932 l67876 ls1297\">mainly </span><span class=\"pp-class-20 pa t13932 l67877 ls2352\">impact </span><span class=\"pp-class-20 pa t13932 l67878 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67879 ls337\">presentation </span><span class=\"pp-class-20 pa t13932 l67880 ls365\">within </span><span class=\"pp-class-20 pa t13932 l67881 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67882 ls397\">statement </span><span class=\"pp-class-20 pa t13932 l67883 ls295\">of </span><span class=\"pp-class-20 pa t13932 l67884 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t13932 l67885 ls2778\">or </span><span class=\"pp-class-20 pa t13932 l67886 ls161\">loss. </span><span class=\"pp-class-20 pa t13932 l67887 ls279\">As </span><span class=\"pp-class-20 pa t13932 l67888 ls1982\">such, </span><span class=\"pp-class-20 pa t13948 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t13948 l67889 ls10457\">18 </span><span class=\"pp-class-20 pa t13948 l67890 ls728\">distinguishes </span><span class=\"pp-class-20 pa t13948 l67891 ls2639\">income </span><span class=\"pp-class-20 pa t13948 l67892 ls299\">and </span><span class=\"pp-class-20 pa t13948 l67893 ls4265\">expenses </span><span class=\"pp-class-20 pa t13948 l67894 ls409\">by </span><span class=\"pp-class-20 pa t13948 l67895 ls484\">activity </span><span class=\"pp-class-20 pa t13948 l67896 ls7088\">(operating, </span><span class=\"pp-class-20 pa t13948 l67897 ls1162\">investing </span><span class=\"pp-class-20 pa t13948 l67898 ls299\">and </span><span class=\"pp-class-20 pa t13948 l67899 xx96 ls3192\">financing). </span><span class=\"pp-class-20 pa t13948 l67900 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t1888 l3 ls895\">new </span><span class=\"pp-class-20 pa t1888 l67901 ls3794\">subtotals </span><span class=\"pp-class-20 pa t1888 l67902 ls511\">will </span><span class=\"pp-class-20 pa t1888 l67903 ls346\">be </span><span class=\"pp-class-20 pa t1888 l67904 ls1361\">introduced </span><span class=\"pp-class-20 pa t1888 l67905 ls1113\">into </span><span class=\"pp-class-20 pa t1888 l67906 ls451\">the </span><span class=\"pp-class-20 pa t1888 l67907 ls397\">statement </span><span class=\"pp-class-20 pa t1888 l67908 ls295\">of </span><span class=\"pp-class-20 pa t1888 l67909 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1888 l67910 ls2778\">or </span><span class=\"pp-class-20 pa t1888 l67911 ls3551\">loss, </span><span class=\"pp-class-20 pa t1888 l67912 ls339\">such </span><span class=\"pp-class-20 pa t1888 l67913 ls624\">as </span><span class=\"pp-class-20 pa t1888 l67914 ls352\">result </span><span class=\"pp-class-20 pa t1888 l67915 ls3551\">before </span><span class=\"pp-class-20 pa t1888 l67916 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t1888 l731 ls299\">and </span><span class=\"pp-class-20 pa t1922 l3 ls2639\">income </span><span class=\"pp-class-20 pa t1922 l67917 ls420\">taxes </span><span class=\"pp-class-20 pa t1922 l67918 ls557\">presenting </span><span class=\"pp-class-20 pa t1922 l67919 ls2317\">investment </span><span class=\"pp-class-20 pa t1922 l67920 ls2639\">income </span><span class=\"pp-class-20 pa t1922 l67921 ls3500\">(including </span><span class=\"pp-class-20 pa t1922 l67922 ls397\">interest </span><span class=\"pp-class-20 pa t1922 l67923 ls7707\">income) </span><span class=\"pp-class-20 pa t1922 l67924 ls3863\">separately </span><span class=\"pp-class-20 pa t1922 l67925 ls1361\">from </span><span class=\"pp-class-20 pa t1922 l67926 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t1922 l67927 ls979\">results. </span><span class=\"pp-class-20 pa t1950 l3 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t1950 l67928 ls451\">the </span><span class=\"pp-class-20 pa t1950 l67929 ls895\">new </span><span class=\"pp-class-20 pa t1950 l67930 ls876\">standard </span><span class=\"pp-class-20 pa t1950 l67931 ls1507\">requires </span><span class=\"pp-class-20 pa t1950 l67932 ls309\">to </span><span class=\"pp-class-20 pa t1950 l67933 ls1116\">classify </span><span class=\"pp-class-20 pa t1950 l53786 ls1059\">foreign </span><span class=\"pp-class-20 pa t1950 l67934 ls174\">exchange </span><span class=\"pp-class-20 pa t1950 l67935 ls218\">differences </span><span class=\"pp-class-20 pa t1950 l67936 ls324\">in </span><span class=\"pp-class-20 pa t1950 l67937 ls451\">the </span><span class=\"pp-class-20 pa t1950 l67938 ls397\">statement </span><span class=\"pp-class-20 pa t1950 l67939 ls295\">of </span><span class=\"pp-class-20 pa t1950 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1975 l3 ls2778\">or </span><span class=\"pp-class-20 pa t1975 l67941 ls1333\">loss </span><span class=\"pp-class-20 pa t1975 l67942 ls324\">in </span><span class=\"pp-class-20 pa t1975 l67943 ls451\">the </span><span class=\"pp-class-20 pa t1975 l67944 ls2867\">same </span><span class=\"pp-class-20 pa t1975 l67945 ls2447\">category </span><span class=\"pp-class-20 pa t1975 l67946 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t1975 l67947 ls838\">operating, </span><span class=\"pp-class-20 pa t1975 l67948 ls1162\">investing </span><span class=\"pp-class-20 pa t1975 l67949 ls2778\">or </span><span class=\"pp-class-20 pa t1975 l67950 xx96 ls1903\">financing) </span><span class=\"pp-class-20 pa t1975 l67951 ls624\">as </span><span class=\"pp-class-20 pa t1975 l67952 ls451\">the </span><span class=\"pp-class-20 pa t1975 l67953 ls2639\">income </span><span class=\"pp-class-20 pa t1975 l67954 ls299\">and </span><span class=\"pp-class-20 pa t1975 l67955 ls4265\">expenses </span><span class=\"pp-class-20 pa t1975 l67956 ls295\">of </span><span class=\"pp-class-20 pa t1975 l2292 ls451\">the </span><span class=\"pp-class-20 pa t18948 l3 ls3416\">underlying </span><span class=\"pp-class-20 pa t18948 l3965 ls1472\">transaction. </span><span class=\"pp-class-20 pa t18948 l67957 ls889\">The </span><span class=\"pp-class-20 pa t18948 l67958 ls1478\">Group </span><span class=\"pp-class-20 pa t18948 l67959 ls324\">is </span><span class=\"pp-class-20 pa t18948 l67960 ls7071\">currently </span><span class=\"pp-class-20 pa t18948 l67961 ls2447\">assessing </span><span class=\"pp-class-20 pa t18948 l67962 ls451\">the </span><span class=\"pp-class-20 pa t18948 l67963 ls2352\">impact </span><span class=\"pp-class-20 pa t18948 l67964 ls295\">of </span><span class=\"pp-class-20 pa t18948 l67965 ls377\">this </span><span class=\"pp-class-20 pa t18948 l67966 ls979\">requirement </span><span class=\"pp-class-20 pa t18948 l67967 ls624\">as </span><span class=\"pp-class-20 pa t18948 l67968 ls2333\">currently, </span><span class=\"pp-class-20 pa t18948 l67969 ls163\">all </span><span class=\"pp-class-20 pa t67970 l3 ls1059\">foreign </span><span class=\"pp-class-20 pa t67970 l67971 ls174\">exchange </span><span class=\"pp-class-20 pa t67970 l67972 ls218\">differences </span><span class=\"pp-class-20 pa t67970 l67973 ls1123\">recognised </span><span class=\"pp-class-20 pa t67970 l54302 ls324\">in </span><span class=\"pp-class-20 pa t67970 l67974 ls451\">the </span><span class=\"pp-class-20 pa t67970 l67975 ls397\">statement </span><span class=\"pp-class-20 pa t67970 l67976 ls295\">of </span><span class=\"pp-class-20 pa t67970 l67977 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t67970 l67978 ls2778\">or </span><span class=\"pp-class-20 pa t67970 l67979 ls1333\">loss </span><span class=\"pp-class-20 pa t67970 l67980 ls305\">are </span><span class=\"pp-class-20 pa t67970 l67981 ls770\">presented </span><span class=\"pp-class-20 pa t67970 l67982 ls324\">in </span><span class=\"pp-class-20 pa t67970 l67983 ls451\">the </span><span class=\"pp-class-20 pa t67970 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t67984 l3 ls1930\">result.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__20": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t67710 l3 ls354\">In </span><span class=\"pp-class-20 pa t67710 l67711 ls356\">2025, </span><span class=\"pp-class-20 pa t67710 l67712 ls451\">the </span><span class=\"pp-class-20 pa t67710 l67713 ls1478\">Group </span><span class=\"pp-class-20 pa t67710 l67714 ls2137\">has </span><span class=\"pp-class-20 pa t67710 l67715 ls994\">not </span><span class=\"pp-class-20 pa t67710 l67716 ls3675\">adopted </span><span class=\"pp-class-20 pa t67710 l67717 ls2080\">any </span><span class=\"pp-class-20 pa t67710 l67718 ls1049\">relevant </span><span class=\"pp-class-20 pa t67710 l67719 ls895\">new </span><span class=\"pp-class-20 pa t67710 l67720 ls3066\">standards, </span><span class=\"pp-class-20 pa t67710 l67721 ls220\">amendments </span><span class=\"pp-class-20 pa t67710 l67722 ls309\">to </span><span class=\"pp-class-20 pa t67710 l67723 ls4024\">standards </span><span class=\"pp-class-20 pa t67710 l67724 ls2778\">or </span><span class=\"pp-class-20 pa t67710 l67725 ls184\">interpretations </span><span class=\"pp-class-20 pa t22646 l3 ls350\">for </span><span class=\"pp-class-20 pa t22646 l399 ls451\">the </span><span class=\"pp-class-20 pa t22646 l33163 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t22646 l67726 ls7611\">time.</span></p><div class=\"pp-class-4\" id=\"pp-id-7600\"><div class=\" w4676 h67727 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls889\">The </span><span class=\"pp-class-20 pa t2008 l67728 ls2162\">following </span><span class=\"pp-class-20 pa t2008 l67729 ls1049\">relevant </span><span class=\"pp-class-20 pa t2008 l67730 ls895\">new </span><span class=\"pp-class-20 pa t2008 l67731 ls3066\">standards, </span><span class=\"pp-class-20 pa t2008 l67732 ls220\">amendments </span><span class=\"pp-class-20 pa t2008 l67733 ls309\">to </span><span class=\"pp-class-20 pa t2008 l67734 ls4024\">standards </span><span class=\"pp-class-20 pa t2008 l67735 ls2778\">or </span><span class=\"pp-class-20 pa t2008 l67736 ls184\">interpretations </span><span class=\"pp-class-20 pa t2008 l67737 ls2264\">have </span><span class=\"pp-class-20 pa t2008 l67738 ls2266\">been </span><span class=\"pp-class-20 pa t2008 l67739 ls383\">published, </span><span class=\"pp-class-20 pa t2026 l3 ls5425\">but </span><span class=\"pp-class-20 pa t2026 l67740 ls305\">are </span><span class=\"pp-class-20 pa t2026 l67741 ls994\">not </span><span class=\"pp-class-20 pa t2026 l67742 ls1564\">yet </span><span class=\"pp-class-20 pa t2026 l67743 ls967\">mandatory </span><span class=\"pp-class-20 pa t2026 l67744 ls350\">for </span><span class=\"pp-class-20 pa t2026 l67745 ls451\">the </span><span class=\"pp-class-20 pa t2026 l67746 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t2026 l67747 ls511\">time </span><span class=\"pp-class-20 pa t2026 l67748 ls350\">for </span><span class=\"pp-class-20 pa t2026 l67749 ls451\">the </span><span class=\"pp-class-20 pa t2026 l67750 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t2026 l67751 ls389\">year </span><span class=\"pp-class-20 pa t2026 l67752 ls333\">beginning </span><span class=\"pp-class-20 pa t2026 l67753 ls299\">January </span><span class=\"pp-class-20 pa t2026 l67754 ls10280\">1, </span><span class=\"pp-class-20 pa t2026 l67755 ls356\">2025, </span><span class=\"pp-class-20 pa t2026 l67756 ls299\">and </span><span class=\"pp-class-20 pa t2026 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t2047 l3 ls994\">not </span><span class=\"pp-class-20 pa t2047 l67757 ls2266\">been </span><span class=\"pp-class-20 pa t2047 l67758 ls979\">early </span><span class=\"pp-class-20 pa t2047 l67759 ls1359\">adopted:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1667 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t1696 l3\">&gt;</span><span class=\"pp-class-11 pa t1696 l6347\"></span><span class=\"pp-class-11 pa t1696 l6361 ls624\">IFRS </span><span class=\"pp-class-11 pa t1696 l67760 ls1953\">18 </span><span class=\"pp-class-11 pa t1696 l67761\">\u2013</span><span class=\"pp-class-154 pa t1696 l67762\"></span><span class=\"pp-class-154 pa t1696 l67763 ls3024\">Presentation </span><span class=\"pp-class-154 pa t1696 l67764 ls4987\">and </span><span class=\"pp-class-154 pa t1696 l67765 ls4024\">Disclosure </span><span class=\"pp-class-154 pa t1696 l67766 ls11345\">in </span><span class=\"pp-class-154 pa t1696 l67767 ls750\">Financial </span><span class=\"pp-class-154 pa t1696 l67768 ls530\">Statements</span><span class=\"pp-class-20 pa t1696 l67769\"></span><span class=\"pp-class-20 pa t1696 l67770 ls5461\">(effective </span><span class=\"pp-class-20 pa t1696 l67771 ls299\">January </span><span class=\"pp-class-20 pa t1696 l67772 ls10280\">1, </span><span class=\"pp-class-20 pa t1696 l67773 ls2999\">2027). </span><span class=\"pp-class-20 pa t1696 l67774 ls3773\">IFRS </span><span class=\"pp-class-20 pa t1723 l6361 ls10457\">18 </span><span class=\"pp-class-20 pa t1723 l67775 ls511\">will </span><span class=\"pp-class-20 pa t1723 l67776 ls4200\">replace </span><span class=\"pp-class-20 pa t1723 l67777 ls12244\">IAS </span><span class=\"pp-class-20 pa t1723 l67778\">1 </span><span class=\"pp-class-20 pa t1723 l67779\">\u2013 </span><span class=\"pp-class-40 pa t1723 l67780 ls10205\">Presentation </span><span class=\"pp-class-40 pa t1723 l67781 ls287\">of </span><span class=\"pp-class-40 pa t1723 l67782 ls738\">Financial </span><span class=\"pp-class-40 pa t1723 l67783 ls4101\">Statements</span><span class=\"pp-class-20 pa t1723 l67784\">. </span><span class=\"pp-class-20 pa t1723 l67785 ls889\">The </span><span class=\"pp-class-20 pa t1723 l67786 ls895\">new </span><span class=\"pp-class-20 pa t1723 l67787 ls876\">standard </span><span class=\"pp-class-20 pa t1723 l67788 ls499\">aims </span><span class=\"pp-class-20 pa t1723 l67789 ls309\">to </span><span class=\"pp-class-20 pa t1723 l67790 ls962\">improve </span><span class=\"pp-class-20 pa t1759 l6361 ls451\">the </span><span class=\"pp-class-20 pa t1759 l6442 ls516\">quality </span><span class=\"pp-class-20 pa t1759 l67791 ls295\">of </span><span class=\"pp-class-20 pa t1759 l67792 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t1759 l67793 ls1478\">reporting </span><span class=\"pp-class-20 pa t1759 l67794 ls409\">by </span><span class=\"pp-class-20 pa t1759 l67795 ls220\">requiring </span><span class=\"pp-class-20 pa t1759 l67796 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t1759 l67797 ls3794\">subtotals </span><span class=\"pp-class-20 pa t1759 l67798 ls324\">in </span><span class=\"pp-class-20 pa t1759 l67799 ls451\">the </span><span class=\"pp-class-20 pa t1759 l67800 ls397\">statement </span><span class=\"pp-class-20 pa t1759 l67801 ls295\">of </span><span class=\"pp-class-20 pa t1759 l67802 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1759 l67803 ls2778\">or </span><span class=\"pp-class-20 pa t1759 l67804 ls3551\">loss, </span><span class=\"pp-class-20 pa t2106 l6361 ls220\">requiring </span><span class=\"pp-class-20 pa t2106 l67805 ls2345\">disclosure </span><span class=\"pp-class-20 pa t2106 l67806 ls545\">about </span><span class=\"pp-class-20 pa t2106 l67807 xx96 ls2605\">management-defined </span><span class=\"pp-class-20 pa t2106 l67808 ls229\">performance </span><span class=\"pp-class-20 pa t2106 l67809 ls440\">measures, </span><span class=\"pp-class-20 pa t2106 l67810 ls299\">and </span><span class=\"pp-class-20 pa t2106 l67811 ls1472\">adding </span><span class=\"pp-class-20 pa t2106 l67812 ls895\">new </span><span class=\"pp-class-20 pa t2106 l67813 ls527\">principles </span><span class=\"pp-class-20 pa t2106 l67814 ls350\">for </span><span class=\"pp-class-20 pa t1768 l6361 ls318\">aggregation </span><span class=\"pp-class-20 pa t1768 l67815 ls299\">and </span><span class=\"pp-class-20 pa t1768 l67816 ls184\">disaggregation </span><span class=\"pp-class-20 pa t1768 l67817 ls295\">of </span><span class=\"pp-class-20 pa t1768 l67818 ls3594\">information.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1828 l3 ls889\">The </span><span class=\"pp-class-20 pa t1828 l67819 ls1478\">Group </span><span class=\"pp-class-20 pa t1828 l67820 ls324\">is </span><span class=\"pp-class-20 pa t1828 l39085 ls7071\">currently </span><span class=\"pp-class-20 pa t1828 l67821 ls324\">in </span><span class=\"pp-class-20 pa t1828 l67822 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67823 ls220\">process </span><span class=\"pp-class-20 pa t1828 l67824 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67825 ls2732\">analysing </span><span class=\"pp-class-20 pa t1828 l67826 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67827 ls356\">potential </span><span class=\"pp-class-20 pa t1828 l67828 ls2352\">impact </span><span class=\"pp-class-20 pa t1828 l67829 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67830 ls451\">the </span><span class=\"pp-class-20 pa t1828 l67831 ls2732\">implementation </span><span class=\"pp-class-20 pa t1828 l67832 ls295\">of </span><span class=\"pp-class-20 pa t1828 l67833 ls3773\">IFRS </span><span class=\"pp-class-20 pa t1828 l67834 ls1968\">18. </span><span class=\"pp-class-20 pa t1847 l3 ls1593\">Based </span><span class=\"pp-class-20 pa t1847 l67835 ls313\">on </span><span class=\"pp-class-20 pa t1847 l67836\">a </span><span class=\"pp-class-20 pa t1847 l67837 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t1847 l67838 ls770\">assessment, </span><span class=\"pp-class-20 pa t1847 l67839 ls451\">the </span><span class=\"pp-class-20 pa t1847 l67840 ls1478\">Group </span><span class=\"pp-class-20 pa t1847 l67841 ls4733\">does </span><span class=\"pp-class-20 pa t1847 l67842 ls994\">not </span><span class=\"pp-class-20 pa t1847 l67843 ls7132\">expect </span><span class=\"pp-class-20 pa t1847 l67844 ls337\">that </span><span class=\"pp-class-20 pa t1847 l67845 ls451\">the </span><span class=\"pp-class-20 pa t1847 l67846 ls1123\">above-mentioned </span><span class=\"pp-class-20 pa t1847 l67847 ls895\">new </span><span class=\"pp-class-20 pa t1847 l67848 ls705\">pronouncement </span><span class=\"pp-class-20 pa t2165 l3 ls511\">will </span><span class=\"pp-class-20 pa t2165 l67849 ls2264\">have </span><span class=\"pp-class-20 pa t2165 l67850\">a </span><span class=\"pp-class-20 pa t2165 l67851 ls587\">material </span><span class=\"pp-class-20 pa t2165 l67852 ls3514\">quantitative </span><span class=\"pp-class-20 pa t2165 l67853 ls2352\">impact </span><span class=\"pp-class-20 pa t2165 l67854 ls313\">on </span><span class=\"pp-class-20 pa t2165 l67855 ls451\">the </span><span class=\"pp-class-20 pa t2165 l67856 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t2165 l67857 ls352\">Financial </span><span class=\"pp-class-20 pa t2165 l67858 ls1827\">Statements. </span><span class=\"pp-class-20 pa t2165 l67859 ls17374\">However, </span><span class=\"pp-class-20 pa t2165 l67860 ls451\">the </span><span class=\"pp-class-20 pa t2165 l8061 ls895\">new </span><span class=\"pp-class-20 pa t15222 l3 ls876\">standard </span><span class=\"pp-class-20 pa t15222 l67861 ls1230\">imposes </span><span class=\"pp-class-20 pa t15222 l67862 ls895\">new </span><span class=\"pp-class-20 pa t15222 l67863 ls337\">presentation </span><span class=\"pp-class-20 pa t15222 l67864 ls4538\">requirements </span><span class=\"pp-class-20 pa t15222 l67865 ls324\">in </span><span class=\"pp-class-20 pa t15222 l67866 ls451\">the </span><span class=\"pp-class-20 pa t15222 l67867 ls1233\">primary </span><span class=\"pp-class-20 pa t15222 l67868 ls222\">statements. </span><span class=\"pp-class-20 pa t15222 l47358 ls889\">The </span><span class=\"pp-class-20 pa t15222 l67869 ls1478\">Group </span><span class=\"pp-class-20 pa t15222 l67870 ls7071\">currently </span><span class=\"pp-class-20 pa t15222 l67871 ls11460\">assesses </span><span class=\"pp-class-20 pa t13932 l3 ls337\">that </span><span class=\"pp-class-20 pa t13932 l67872 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67873 ls895\">new </span><span class=\"pp-class-20 pa t13932 l67874 ls876\">standard </span><span class=\"pp-class-20 pa t13932 l67875 ls511\">will </span><span class=\"pp-class-20 pa t13932 l67876 ls1297\">mainly </span><span class=\"pp-class-20 pa t13932 l67877 ls2352\">impact </span><span class=\"pp-class-20 pa t13932 l67878 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67879 ls337\">presentation </span><span class=\"pp-class-20 pa t13932 l67880 ls365\">within </span><span class=\"pp-class-20 pa t13932 l67881 ls451\">the </span><span class=\"pp-class-20 pa t13932 l67882 ls397\">statement </span><span class=\"pp-class-20 pa t13932 l67883 ls295\">of </span><span class=\"pp-class-20 pa t13932 l67884 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t13932 l67885 ls2778\">or </span><span class=\"pp-class-20 pa t13932 l67886 ls161\">loss. </span><span class=\"pp-class-20 pa t13932 l67887 ls279\">As </span><span class=\"pp-class-20 pa t13932 l67888 ls1982\">such, </span><span class=\"pp-class-20 pa t13948 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t13948 l67889 ls10457\">18 </span><span class=\"pp-class-20 pa t13948 l67890 ls728\">distinguishes </span><span class=\"pp-class-20 pa t13948 l67891 ls2639\">income </span><span class=\"pp-class-20 pa t13948 l67892 ls299\">and </span><span class=\"pp-class-20 pa t13948 l67893 ls4265\">expenses </span><span class=\"pp-class-20 pa t13948 l67894 ls409\">by </span><span class=\"pp-class-20 pa t13948 l67895 ls484\">activity </span><span class=\"pp-class-20 pa t13948 l67896 ls7088\">(operating, </span><span class=\"pp-class-20 pa t13948 l67897 ls1162\">investing </span><span class=\"pp-class-20 pa t13948 l67898 ls299\">and </span><span class=\"pp-class-20 pa t13948 l67899 xx96 ls3192\">financing). </span><span class=\"pp-class-20 pa t13948 l67900 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t1888 l3 ls895\">new </span><span class=\"pp-class-20 pa t1888 l67901 ls3794\">subtotals </span><span class=\"pp-class-20 pa t1888 l67902 ls511\">will </span><span class=\"pp-class-20 pa t1888 l67903 ls346\">be </span><span class=\"pp-class-20 pa t1888 l67904 ls1361\">introduced </span><span class=\"pp-class-20 pa t1888 l67905 ls1113\">into </span><span class=\"pp-class-20 pa t1888 l67906 ls451\">the </span><span class=\"pp-class-20 pa t1888 l67907 ls397\">statement </span><span class=\"pp-class-20 pa t1888 l67908 ls295\">of </span><span class=\"pp-class-20 pa t1888 l67909 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1888 l67910 ls2778\">or </span><span class=\"pp-class-20 pa t1888 l67911 ls3551\">loss, </span><span class=\"pp-class-20 pa t1888 l67912 ls339\">such </span><span class=\"pp-class-20 pa t1888 l67913 ls624\">as </span><span class=\"pp-class-20 pa t1888 l67914 ls352\">result </span><span class=\"pp-class-20 pa t1888 l67915 ls3551\">before </span><span class=\"pp-class-20 pa t1888 l67916 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t1888 l731 ls299\">and </span><span class=\"pp-class-20 pa t1922 l3 ls2639\">income </span><span class=\"pp-class-20 pa t1922 l67917 ls420\">taxes </span><span class=\"pp-class-20 pa t1922 l67918 ls557\">presenting </span><span class=\"pp-class-20 pa t1922 l67919 ls2317\">investment </span><span class=\"pp-class-20 pa t1922 l67920 ls2639\">income </span><span class=\"pp-class-20 pa t1922 l67921 ls3500\">(including </span><span class=\"pp-class-20 pa t1922 l67922 ls397\">interest </span><span class=\"pp-class-20 pa t1922 l67923 ls7707\">income) </span><span class=\"pp-class-20 pa t1922 l67924 ls3863\">separately </span><span class=\"pp-class-20 pa t1922 l67925 ls1361\">from </span><span class=\"pp-class-20 pa t1922 l67926 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t1922 l67927 ls979\">results. </span><span class=\"pp-class-20 pa t1950 l3 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t1950 l67928 ls451\">the </span><span class=\"pp-class-20 pa t1950 l67929 ls895\">new </span><span class=\"pp-class-20 pa t1950 l67930 ls876\">standard </span><span class=\"pp-class-20 pa t1950 l67931 ls1507\">requires </span><span class=\"pp-class-20 pa t1950 l67932 ls309\">to </span><span class=\"pp-class-20 pa t1950 l67933 ls1116\">classify </span><span class=\"pp-class-20 pa t1950 l53786 ls1059\">foreign </span><span class=\"pp-class-20 pa t1950 l67934 ls174\">exchange </span><span class=\"pp-class-20 pa t1950 l67935 ls218\">differences </span><span class=\"pp-class-20 pa t1950 l67936 ls324\">in </span><span class=\"pp-class-20 pa t1950 l67937 ls451\">the </span><span class=\"pp-class-20 pa t1950 l67938 ls397\">statement </span><span class=\"pp-class-20 pa t1950 l67939 ls295\">of </span><span class=\"pp-class-20 pa t1950 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t1975 l3 ls2778\">or </span><span class=\"pp-class-20 pa t1975 l67941 ls1333\">loss </span><span class=\"pp-class-20 pa t1975 l67942 ls324\">in </span><span class=\"pp-class-20 pa t1975 l67943 ls451\">the </span><span class=\"pp-class-20 pa t1975 l67944 ls2867\">same </span><span class=\"pp-class-20 pa t1975 l67945 ls2447\">category </span><span class=\"pp-class-20 pa t1975 l67946 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t1975 l67947 ls838\">operating, </span><span class=\"pp-class-20 pa t1975 l67948 ls1162\">investing </span><span class=\"pp-class-20 pa t1975 l67949 ls2778\">or </span><span class=\"pp-class-20 pa t1975 l67950 xx96 ls1903\">financing) </span><span class=\"pp-class-20 pa t1975 l67951 ls624\">as </span><span class=\"pp-class-20 pa t1975 l67952 ls451\">the </span><span class=\"pp-class-20 pa t1975 l67953 ls2639\">income </span><span class=\"pp-class-20 pa t1975 l67954 ls299\">and </span><span class=\"pp-class-20 pa t1975 l67955 ls4265\">expenses </span><span class=\"pp-class-20 pa t1975 l67956 ls295\">of </span><span class=\"pp-class-20 pa t1975 l2292 ls451\">the </span><span class=\"pp-class-20 pa t18948 l3 ls3416\">underlying </span><span class=\"pp-class-20 pa t18948 l3965 ls1472\">transaction. </span><span class=\"pp-class-20 pa t18948 l67957 ls889\">The </span><span class=\"pp-class-20 pa t18948 l67958 ls1478\">Group </span><span class=\"pp-class-20 pa t18948 l67959 ls324\">is </span><span class=\"pp-class-20 pa t18948 l67960 ls7071\">currently </span><span class=\"pp-class-20 pa t18948 l67961 ls2447\">assessing </span><span class=\"pp-class-20 pa t18948 l67962 ls451\">the </span><span class=\"pp-class-20 pa t18948 l67963 ls2352\">impact </span><span class=\"pp-class-20 pa t18948 l67964 ls295\">of </span><span class=\"pp-class-20 pa t18948 l67965 ls377\">this </span><span class=\"pp-class-20 pa t18948 l67966 ls979\">requirement </span><span class=\"pp-class-20 pa t18948 l67967 ls624\">as </span><span class=\"pp-class-20 pa t18948 l67968 ls2333\">currently, </span><span class=\"pp-class-20 pa t18948 l67969 ls163\">all </span><span class=\"pp-class-20 pa t67970 l3 ls1059\">foreign </span><span class=\"pp-class-20 pa t67970 l67971 ls174\">exchange </span><span class=\"pp-class-20 pa t67970 l67972 ls218\">differences </span><span class=\"pp-class-20 pa t67970 l67973 ls1123\">recognised </span><span class=\"pp-class-20 pa t67970 l54302 ls324\">in </span><span class=\"pp-class-20 pa t67970 l67974 ls451\">the </span><span class=\"pp-class-20 pa t67970 l67975 ls397\">statement </span><span class=\"pp-class-20 pa t67970 l67976 ls295\">of </span><span class=\"pp-class-20 pa t67970 l67977 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t67970 l67978 ls2778\">or </span><span class=\"pp-class-20 pa t67970 l67979 ls1333\">loss </span><span class=\"pp-class-20 pa t67970 l67980 ls305\">are </span><span class=\"pp-class-20 pa t67970 l67981 ls770\">presented </span><span class=\"pp-class-20 pa t67970 l67982 ls324\">in </span><span class=\"pp-class-20 pa t67970 l67983 ls451\">the </span><span class=\"pp-class-20 pa t67970 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t67984 l3 ls1930\">result.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__21-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7602\"><div class=\" w4676 h67986 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t67987 l3 ls11897\">1.2\t</span><span class=\"pp-class-25 pa t67987 l17371 ls15\">Critical </span><span class=\"pp-class-25 pa t67987 l42632 ls1730\">accounting </span><span class=\"pp-class-25 pa t67987 l67988 ls19094\">judgements </span><span class=\"pp-class-25 pa t67987 l67989 ls1233\">and </span><span class=\"pp-class-25 pa t67987 l67990 ls188\">estimates</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t67991 l3 ls354\">In </span><span class=\"pp-class-20 pa t67991 l67992 ls2080\">order </span><span class=\"pp-class-20 pa t67991 l67993 ls309\">to </span><span class=\"pp-class-20 pa t67991 l67994 ls3551\">prepare </span><span class=\"pp-class-20 pa t67991 l67995 ls451\">the </span><span class=\"pp-class-20 pa t67991 l67996 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t67991 l67997 ls424\">statements </span><span class=\"pp-class-20 pa t67991 l67998 ls324\">in </span><span class=\"pp-class-20 pa t67991 l67999 ls3037\">accordance </span><span class=\"pp-class-20 pa t67991 l68000 ls285\">with </span><span class=\"pp-class-20 pa t67991 l68001 ls5425\">IFRS, </span><span class=\"pp-class-20 pa t67991 l68002 ls726\">management </span><span class=\"pp-class-20 pa t67991 l68003 ls2137\">has </span><span class=\"pp-class-20 pa t67991 l68004 ls309\">to </span><span class=\"pp-class-20 pa t67991 l68005 ls6746\">make </span><span class=\"pp-class-20 pa t67991 l68006 ls440\">judgements, </span><span class=\"pp-class-20 pa t68007 l3 ls2487\">estimates </span><span class=\"pp-class-20 pa t68007 l68008 ls299\">and </span><span class=\"pp-class-20 pa t68007 l68009 ls916\">assumptions </span><span class=\"pp-class-20 pa t68007 l68010 ls631\">which </span><span class=\"pp-class-20 pa t68007 l68011 ls2264\">have </span><span class=\"pp-class-20 pa t68007 l68012 ls15\">an </span><span class=\"pp-class-20 pa t68007 l68013 ls2352\">impact </span><span class=\"pp-class-20 pa t68007 l68014 ls313\">on </span><span class=\"pp-class-20 pa t68007 l68015 ls451\">the </span><span class=\"pp-class-20 pa t68007 l68016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68007 l68017 ls424\">statements </span><span class=\"pp-class-20 pa t68007 l68018 ls299\">and </span><span class=\"pp-class-20 pa t68007 l68019 ls377\">notes. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68020 l3 ls379\">Estimates </span><span class=\"pp-class-20 pa t68020 l68021 ls299\">and </span><span class=\"pp-class-20 pa t68020 l68022 ls1219\">judgements </span><span class=\"pp-class-20 pa t68020 l68023 ls449\">made </span><span class=\"pp-class-20 pa t68020 l68024 ls313\">on </span><span class=\"pp-class-20 pa t68020 l68025 ls451\">the </span><span class=\"pp-class-20 pa t68020 l68026 ls1478\">reporting </span><span class=\"pp-class-20 pa t68020 l68027 ls2095\">date </span><span class=\"pp-class-20 pa t68020 l68028 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68020 l68029 ls1137\">existing </span><span class=\"pp-class-20 pa t68020 l68030 ls199\">conditions </span><span class=\"pp-class-20 pa t68020 l68031 ls313\">on </span><span class=\"pp-class-20 pa t68020 l68032 ls337\">that </span><span class=\"pp-class-20 pa t68020 l68033 ls2095\">date </span><span class=\"pp-class-20 pa t68020 l68034 ls3897\">(for </span><span class=\"pp-class-20 pa t68020 l68035 ls3071\">example: </span><span class=\"pp-class-20 pa t68036 l3 ls4538\">market </span><span class=\"pp-class-20 pa t68036 l4494 ls192\">prices, </span><span class=\"pp-class-20 pa t68036 l68037 ls397\">interest </span><span class=\"pp-class-20 pa t68036 l68038 ls631\">rates </span><span class=\"pp-class-20 pa t68036 l68039 ls299\">and </span><span class=\"pp-class-20 pa t68036 l68040 ls1059\">foreign </span><span class=\"pp-class-20 pa t68036 l68041 ls174\">exchange </span><span class=\"pp-class-20 pa t68036 l68042 ls23676\">rates). </span><span class=\"pp-class-20 pa t68036 l68043 ls379\">Estimates </span><span class=\"pp-class-20 pa t68036 l68044 ls299\">and </span><span class=\"pp-class-20 pa t68036 l68045 ls1219\">judgements </span><span class=\"pp-class-20 pa t68036 l68046 ls305\">are </span><span class=\"pp-class-20 pa t68036 l68047 ls331\">continuously </span><span class=\"pp-class-20 pa t68048 l3 ls2434\">evaluated </span><span class=\"pp-class-20 pa t68048 l6456 ls299\">and </span><span class=\"pp-class-20 pa t68048 l68049 ls305\">are </span><span class=\"pp-class-20 pa t68048 l68050 ls6131\">based </span><span class=\"pp-class-20 pa t68048 l68051 ls313\">on </span><span class=\"pp-class-20 pa t68048 l68052 ls759\">historical </span><span class=\"pp-class-20 pa t68048 l68053 ls527\">experience </span><span class=\"pp-class-20 pa t68048 l68054 ls299\">and </span><span class=\"pp-class-20 pa t68048 l68055 ls1921\">other </span><span class=\"pp-class-20 pa t68048 l68056 ls379\">factors, </span><span class=\"pp-class-20 pa t68048 l68057 ls962\">including </span><span class=\"pp-class-20 pa t68048 l68058 ls1032\">expectations </span><span class=\"pp-class-20 pa t68048 l68059 ls295\">of </span><span class=\"pp-class-20 pa t68048 l5454 ls516\">future </span><span class=\"pp-class-20 pa t68060 l3 ls770\">events </span><span class=\"pp-class-20 pa t68060 l68061 ls337\">that </span><span class=\"pp-class-20 pa t68060 l68062 ls305\">are </span><span class=\"pp-class-20 pa t68060 l68063 ls647\">believed </span><span class=\"pp-class-20 pa t68060 l68064 ls309\">to </span><span class=\"pp-class-20 pa t68060 l68065 ls346\">be </span><span class=\"pp-class-20 pa t68060 l68066 ls83\">reasonable </span><span class=\"pp-class-20 pa t68060 l68067 ls2537\">under </span><span class=\"pp-class-20 pa t68060 l68068 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68069 ls726\">circumstances. </span><span class=\"pp-class-20 pa t68060 l68070 ls7997\">Though </span><span class=\"pp-class-20 pa t68060 l68071 ls1159\">these </span><span class=\"pp-class-20 pa t68060 l68072 ls2487\">estimates </span><span class=\"pp-class-20 pa t68060 l68073 ls305\">are </span><span class=\"pp-class-20 pa t68060 l68074 ls449\">made </span><span class=\"pp-class-20 pa t68060 l18179 ls409\">by </span><span class=\"pp-class-20 pa t68075 l3 ls726\">management </span><span class=\"pp-class-20 pa t68075 l58877 ls6131\">based </span><span class=\"pp-class-20 pa t68075 l68076 ls313\">on </span><span class=\"pp-class-20 pa t68075 l68077 ls436\">maximum </span><span class=\"pp-class-20 pa t68075 l68078 ls2288\">knowledge </span><span class=\"pp-class-20 pa t68075 l68079 ls295\">of </span><span class=\"pp-class-20 pa t68075 l68080 ls777\">ongoing </span><span class=\"pp-class-20 pa t68075 l68081 ls718\">business </span><span class=\"pp-class-20 pa t68075 l68082 ls299\">and </span><span class=\"pp-class-20 pa t68075 l68083 ls295\">of </span><span class=\"pp-class-20 pa t68075 l68084 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68085 ls720\">actions </span><span class=\"pp-class-20 pa t68075 l68086 ls337\">that </span><span class=\"pp-class-20 pa t68075 l68087 ls451\">the </span><span class=\"pp-class-20 pa t68075 l23086 ls1478\">Group </span><span class=\"pp-class-20 pa t68075 l68088 ls540\">may </span><span class=\"pp-class-20 pa t68089 l3 ls4200\">undertake, </span><span class=\"pp-class-20 pa t68089 l68090 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68091 ls551\">actual </span><span class=\"pp-class-20 pa t68089 l68092 ls557\">results </span><span class=\"pp-class-20 pa t68089 l68093 ls509\">may </span><span class=\"pp-class-20 pa t68089 l68094 ls346\">be </span><span class=\"pp-class-20 pa t68089 l68095 ls522\">different. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68096 l3 ls8777\">No </span><span class=\"pp-class-20 pa t68096 l17973 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t68096 l68097 ls1219\">judgements </span><span class=\"pp-class-20 pa t68096 l68098 ls2264\">have </span><span class=\"pp-class-20 pa t68096 l68099 ls2266\">been </span><span class=\"pp-class-20 pa t68096 l68100 ls449\">made </span><span class=\"pp-class-20 pa t68096 l68101 ls309\">to </span><span class=\"pp-class-20 pa t68096 l68102 ls3551\">prepare </span><span class=\"pp-class-20 pa t68096 l68103 ls451\">the </span><span class=\"pp-class-20 pa t68096 l68104 ls2594\">current </span><span class=\"pp-class-20 pa t68096 l68105 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t68096 l68106 ls352\">Financial </span><span class=\"pp-class-20 pa t68096 l68107 ls3037\">Statements.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68108 l3 ls8777\">No </span><span class=\"pp-class-20 pa t68108 l68109 ls4462\">major </span><span class=\"pp-class-20 pa t68108 l68110 ls2688\">sources </span><span class=\"pp-class-20 pa t68108 l68111 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68112 ls2317\">estimation </span><span class=\"pp-class-20 pa t68108 l68113 ls557\">uncertainty </span><span class=\"pp-class-20 pa t68108 l68114 ls2264\">have </span><span class=\"pp-class-20 pa t68108 l68115 ls2266\">been </span><span class=\"pp-class-20 pa t68108 l68116 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t68108 l68117 ls324\">in </span><span class=\"pp-class-20 pa t68108 l68118 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68119 ls979\">preparation </span><span class=\"pp-class-20 pa t68108 l68120 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68121 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t68123 l3 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t68123 l68124 ls352\">Financial </span><span class=\"pp-class-20 pa t68123 l68125 ls10369\">Statements, </span><span class=\"pp-class-20 pa t68123 l68126 ls3043\">except </span><span class=\"pp-class-20 pa t68123 l68127 ls350\">for </span><span class=\"pp-class-20 pa t68123 l68128 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68129 ls4157\">ones </span><span class=\"pp-class-20 pa t68123 l68130 ls2222\">applied </span><span class=\"pp-class-20 pa t68123 l68131 ls324\">in </span><span class=\"pp-class-20 pa t68123 l68132 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68133 ls491\">recurring </span><span class=\"pp-class-20 pa t68123 l68134 ls283\">measurement </span><span class=\"pp-class-20 pa t68123 l68135 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68136 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t68137 l3 ls738\">items </span><span class=\"pp-class-20 pa t68137 l68138 ls295\">of </span><span class=\"pp-class-20 pa t68137 l68139 ls451\">the </span><span class=\"pp-class-20 pa t68137 l68140 ls397\">statement </span><span class=\"pp-class-20 pa t68137 l68141 ls295\">of </span><span class=\"pp-class-20 pa t68137 l68142 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68137 l68143 ls301\">position, </span><span class=\"pp-class-20 pa t68137 l68144 ls339\">such </span><span class=\"pp-class-20 pa t68137 l68145 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68146 ls283\">measurement </span><span class=\"pp-class-20 pa t68137 l68147 ls295\">of </span><span class=\"pp-class-20 pa t68137 l68148 ls451\">the </span><span class=\"pp-class-20 pa t68137 l68149 ls184\">recoverable </span><span class=\"pp-class-20 pa t68137 l68150 ls689\">amount </span><span class=\"pp-class-20 pa t68137 l68151 ls295\">of </span><span class=\"pp-class-20 pa t68137 l68152 ls233\">goodwill </span><span class=\"pp-class-20 pa t68153 l3 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68154 ls920\">intangible </span><span class=\"pp-class-20 pa t68153 l68155 ls15\">assets </span><span class=\"pp-class-20 pa t68153 l68156 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68157 ls451\">the </span><span class=\"pp-class-20 pa t68153 l68158 ls726\">context </span><span class=\"pp-class-20 pa t68153 l68159 ls295\">of </span><span class=\"pp-class-20 pa t68153 l68160 ls451\">the </span><span class=\"pp-class-20 pa t68153 l68161 ls1595\">annual </span><span class=\"pp-class-20 pa t68153 l31641 ls3794\">impairment </span><span class=\"pp-class-20 pa t68153 l68162 ls180\">test </span><span class=\"pp-class-20 pa t68153 l68163 ls299\">and </span><span class=\"pp-class-20 pa t68153 l2322 ls451\">the </span><span class=\"pp-class-20 pa t68153 l68164 ls283\">measurement </span><span class=\"pp-class-20 pa t68153 l68165 ls295\">of </span><span class=\"pp-class-20 pa t68153 l68166 ls451\">the </span><span class=\"pp-class-20 pa t68153 l68167 ls1001\">post-</span><span class=\"pp-class-20 pa t68168 l3 ls1051\">employment </span><span class=\"pp-class-20 pa t68168 l68169 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t68168 l68170 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68171 l3 ls1443\">Next </span><span class=\"pp-class-20 pa t68171 l68172 ls309\">to </span><span class=\"pp-class-20 pa t68171 l68173 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68174 ls1291\">above </span><span class=\"pp-class-20 pa t68171 l68175 ls8964\">items, </span><span class=\"pp-class-20 pa t68171 l68176 ls451\">the </span><span class=\"pp-class-20 pa t68171 l21314 ls283\">company </span><span class=\"pp-class-20 pa t68171 l68177 ls1017\">considers </span><span class=\"pp-class-20 pa t68171 l68178 ls5565\">climate </span><span class=\"pp-class-20 pa t68171 l68179 ls322\">change </span><span class=\"pp-class-20 pa t68171 l68180 ls299\">and </span><span class=\"pp-class-20 pa t68171 l68181 ls248\">its </span><span class=\"pp-class-20 pa t68171 l68182 ls530\">sustainability </span><span class=\"pp-class-20 pa t68171 l68183 ls493\">commitments </span><span class=\"pp-class-20 pa t68171 l68184 ls624\">as </span><span class=\"pp-class-20 pa t68171 l6823 ls821\">one </span><span class=\"pp-class-20 pa t68185 l3 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68186 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68187 ls178\">main </span><span class=\"pp-class-20 pa t68185 l68188 ls738\">items </span><span class=\"pp-class-20 pa t68185 l68189 ls309\">to </span><span class=\"pp-class-20 pa t68185 l68190 ls369\">consider </span><span class=\"pp-class-20 pa t68185 l68191 ls324\">in </span><span class=\"pp-class-20 pa t68185 l68192 ls451\">the </span><span class=\"pp-class-20 pa t68185 l10981 ls238\">determination </span><span class=\"pp-class-20 pa t68185 l68193 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68194 ls516\">future </span><span class=\"pp-class-20 pa t68185 l68195 ls2487\">estimates </span><span class=\"pp-class-20 pa t68185 l68196 ls299\">and </span><span class=\"pp-class-20 pa t68185 l68197 ls1219\">judgements </span><span class=\"pp-class-20 pa t68185 l68198 ls2137\">when </span><span class=\"pp-class-20 pa t68185 l68199 ls720\">preparing </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68201 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t68200 l68202 ls352\">Financial </span><span class=\"pp-class-20 pa t68200 l68203 ls10369\">Statements, </span><span class=\"pp-class-20 pa t68200 l68204 ls1051\">particularly </span><span class=\"pp-class-20 pa t68200 l68205 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68206 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68207 ls726\">context </span><span class=\"pp-class-20 pa t68200 l68208 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68209 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68210 ls392\">targets </span><span class=\"pp-class-20 pa t68200 l68211 ls305\">included </span><span class=\"pp-class-20 pa t68200 l68212 ls568\">towards </span><span class=\"pp-class-20 pa t68200 l68213 ls248\">its </span><span class=\"pp-class-20 pa t68200 l68214 ls2309\">Net </span><span class=\"pp-class-20 pa t68215 l3 ls738\">Zero </span><span class=\"pp-class-20 pa t68215 l68216 ls920\">ambition </span><span class=\"pp-class-20 pa t68215 l68217 ls624\">as </span><span class=\"pp-class-20 pa t68215 l68218 ls715\">disclosed </span><span class=\"pp-class-20 pa t68215 l68219 ls324\">in </span><span class=\"pp-class-20 pa t68215 l68220 ls451\">the </span><span class=\"pp-class-20 pa t68215 l68221 ls1613\">Sustainability </span><span class=\"pp-class-20 pa t68215 l68222 ls1827\">Statements. </span><span class=\"pp-class-20 pa t68215 l68223 ls279\">As </span><span class=\"pp-class-20 pa t68215 l68224 ls1982\">such, </span><span class=\"pp-class-20 pa t68215 l68225 ls451\">the </span><span class=\"pp-class-20 pa t68215 l68226 ls283\">company </span><span class=\"pp-class-20 pa t68215 l68227 ls324\">is </span><span class=\"pp-class-20 pa t68215 l68228 ls1566\">aware </span><span class=\"pp-class-20 pa t68215 l68229 ls337\">that </span><span class=\"pp-class-20 pa t68215 l68230 ls5565\">climate </span><span class=\"pp-class-20 pa t68231 l3 ls322\">change </span><span class=\"pp-class-20 pa t68231 l68232 ls342\">can </span><span class=\"pp-class-20 pa t68231 l68233 ls638\">create </span><span class=\"pp-class-20 pa t68231 l68234 ls2718\">disruptions </span><span class=\"pp-class-20 pa t68231 l68235 ls324\">in </span><span class=\"pp-class-20 pa t68231 l68236 ls451\">the </span><span class=\"pp-class-20 pa t68231 l68237 ls2201\">supply </span><span class=\"pp-class-20 pa t68231 l34601 ls238\">chain </span><span class=\"pp-class-20 pa t68231 l68238 ls299\">and </span><span class=\"pp-class-20 pa t68231 l68239 ls324\">in </span><span class=\"pp-class-20 pa t68231 l68240 ls451\">the </span><span class=\"pp-class-20 pa t68231 l68241 ls1268\">operating </span><span class=\"pp-class-20 pa t68231 l68242 ls320\">activities. </span><span class=\"pp-class-20 pa t68231 l68243 ls1170\">Legislation </span><span class=\"pp-class-20 pa t68231 l68244 ls1507\">requires </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7603\"><div class=\" w4676 h68245 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t68246 l36702 ls509\">investments </span><span class=\"pp-class-20 pa t68246 l68247 ls309\">to </span><span class=\"pp-class-20 pa t68246 l4161 ls759\">reach </span><span class=\"pp-class-20 pa t68246 l68248 ls451\">the </span><span class=\"pp-class-20 pa t68246 l68249 ls530\">sustainability </span><span class=\"pp-class-20 pa t68246 l68250 ls392\">targets </span><span class=\"pp-class-20 pa t68246 l68251 xx96 ls2372\">defined. </span><span class=\"pp-class-20 pa t68246 l68252 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t68246 l68253 ls548\">Lotus </span><span class=\"pp-class-20 pa t68246 l68254 ls634\">Bakeries </span><span class=\"pp-class-20 pa t68246 l68255 ls1123\">monitors </span><span class=\"pp-class-20 pa t68246 l731 ls299\">and </span><span class=\"pp-class-20 pa t68256 l3 ls11460\">assesses </span><span class=\"pp-class-20 pa t68256 l68257 ls808\">how </span><span class=\"pp-class-20 pa t68256 l68258 ls248\">its </span><span class=\"pp-class-20 pa t68256 l68259 ls718\">business </span><span class=\"pp-class-20 pa t68256 l68260 ls2912\">impacts </span><span class=\"pp-class-20 pa t68256 l68261 ls451\">the </span><span class=\"pp-class-20 pa t68256 l68262 ls1507\">environment </span><span class=\"pp-class-20 pa t68256 l68263 ls299\">and </span><span class=\"pp-class-20 pa t68256 l68264 ls451\">the </span><span class=\"pp-class-20 pa t68256 l68265 ls333\">direct </span><span class=\"pp-class-20 pa t68256 l68266 ls305\">surroundings </span><span class=\"pp-class-20 pa t68256 l68267 ls295\">of </span><span class=\"pp-class-20 pa t68256 l68268 ls248\">its </span><span class=\"pp-class-20 pa t68256 l68269 ls1070\">different </span><span class=\"pp-class-20 pa t68256 l68270 ls2378\">locations. </span><span class=\"pp-class-20 pa t68271 l3 ls889\">The </span><span class=\"pp-class-20 pa t68271 l68272 ls1478\">Group </span><span class=\"pp-class-20 pa t68271 l68273 ls11460\">assesses </span><span class=\"pp-class-20 pa t68271 l68274 ls808\">how </span><span class=\"pp-class-20 pa t68271 l68275 ls318\">sustainable </span><span class=\"pp-class-20 pa t68271 l68276 ls11784\">CAPEX </span><span class=\"pp-class-20 pa t68271 l68277 ls509\">investments </span><span class=\"pp-class-20 pa t68271 l68278 ls511\">will </span><span class=\"pp-class-20 pa t68271 l68279 ls2352\">impact </span><span class=\"pp-class-20 pa t68271 l68280 ls324\">in </span><span class=\"pp-class-20 pa t68271 l68281 ls451\">the </span><span class=\"pp-class-20 pa t68271 l68282 ls516\">future </span><span class=\"pp-class-20 pa t68271 l68283 ls248\">its </span><span class=\"pp-class-20 pa t68271 l68284 ls436\">cash </span><span class=\"pp-class-20 pa t68271 l68285 ls1051\">forecasts, </span><span class=\"pp-class-20 pa t68286 l3 ls142\">useful </span><span class=\"pp-class-20 pa t68286 l68287 ls920\">lives </span><span class=\"pp-class-20 pa t68286 l68288 ls295\">of </span><span class=\"pp-class-20 pa t68286 l68289 ls3662\">assets... </span><span class=\"pp-class-20 pa t68286 l68290 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t68286 l13266 ls451\">the </span><span class=\"pp-class-20 pa t68286 l68291 ls1144\">changing </span><span class=\"pp-class-20 pa t68286 l68292 ls2688\">customer </span><span class=\"pp-class-20 pa t68286 l68293 ls720\">behaviour </span><span class=\"pp-class-20 pa t68286 l68294 ls309\">to </span><span class=\"pp-class-20 pa t68286 l68295 ls287\">more </span><span class=\"pp-class-20 pa t68286 l68296 ls7707\">healthy </span><span class=\"pp-class-20 pa t68286 l68297 ls299\">and </span><span class=\"pp-class-20 pa t68286 l68298 ls318\">sustainable </span><span class=\"pp-class-20 pa t68299 l3 ls420\">products </span><span class=\"pp-class-20 pa t68299 l68300 ls324\">is </span><span class=\"pp-class-20 pa t68299 l68301 ls389\">considered </span><span class=\"pp-class-20 pa t68299 l68302\">a </span><span class=\"pp-class-20 pa t68299 l68303 ls305\">key </span><span class=\"pp-class-20 pa t68299 l68304 ls283\">item </span><span class=\"pp-class-20 pa t68299 l68305 ls324\">in </span><span class=\"pp-class-20 pa t68299 l68306 ls627\">identifying </span><span class=\"pp-class-20 pa t68299 l68307 ls1219\">opportunities </span><span class=\"pp-class-20 pa t68299 l68308 ls299\">and </span><span class=\"pp-class-20 pa t68299 l68309 ls718\">business </span><span class=\"pp-class-20 pa t68299 l68310 ls489\">developments. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68311 l3 ls534\">At </span><span class=\"pp-class-20 pa t68311 l68312 ls377\">this </span><span class=\"pp-class-20 pa t68311 l68313 ls4462\">stage, </span><span class=\"pp-class-20 pa t68311 l68314 ls451\">the </span><span class=\"pp-class-20 pa t68311 l68315 ls1478\">Group </span><span class=\"pp-class-20 pa t68311 l68316 ls4733\">does </span><span class=\"pp-class-20 pa t68311 l68317 ls994\">not </span><span class=\"pp-class-20 pa t68311 l68318 ls7132\">expect </span><span class=\"pp-class-20 pa t68311 l68319 ls337\">that </span><span class=\"pp-class-20 pa t68311 l68320 ls5565\">climate </span><span class=\"pp-class-20 pa t68311 l68321 ls322\">change </span><span class=\"pp-class-20 pa t68311 l68322 ls2778\">or </span><span class=\"pp-class-20 pa t68311 l68323 ls1921\">other </span><span class=\"pp-class-20 pa t68311 l68324 ls83\">environmental </span><span class=\"pp-class-20 pa t68311 l68325 ls553\">related </span><span class=\"pp-class-20 pa t68311 l64085 ls16127\">risks </span><span class=\"pp-class-20 pa t68326 l3 ls153\">would </span><span class=\"pp-class-20 pa t68326 l68327 ls2264\">have </span><span class=\"pp-class-20 pa t68326 l68328\">a </span><span class=\"pp-class-20 pa t68326 l68329 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t68326 l68330 ls2352\">impact </span><span class=\"pp-class-20 pa t68326 l68331 ls313\">on </span><span class=\"pp-class-20 pa t68326 l68332 ls451\">the </span><span class=\"pp-class-20 pa t68326 l68333 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68326 l68334 ls424\">statements </span><span class=\"pp-class-20 pa t68326 l68335 ls324\">in </span><span class=\"pp-class-20 pa t68326 l68336 ls451\">the </span><span class=\"pp-class-20 pa t68326 l68337 ls1493\">short </span><span class=\"pp-class-20 pa t68326 l68338 ls1595\">term. </span><span class=\"pp-class-20 pa t68326 l68339 ls17374\">However, </span><span class=\"pp-class-20 pa t68326 l68340 ls451\">the </span><span class=\"pp-class-20 pa t68326 l68341 ls1478\">Group </span><span class=\"pp-class-20 pa t68342 l3 ls1123\">monitors </span><span class=\"pp-class-20 pa t68342 l68343 ls176\">closely </span><span class=\"pp-class-20 pa t68342 l68344 ls248\">its </span><span class=\"pp-class-20 pa t68342 l68345 ls3551\">consumptions </span><span class=\"pp-class-20 pa t68342 l68346 ls299\">and </span><span class=\"pp-class-20 pa t68342 l68347 ls5260\">usage </span><span class=\"pp-class-20 pa t68342 l68348 ls295\">of </span><span class=\"pp-class-20 pa t68342 l68349 ls305\">key </span><span class=\"pp-class-20 pa t68342 l68350 ls835\">commodities </span><span class=\"pp-class-20 pa t68342 l68351 ls309\">to </span><span class=\"pp-class-20 pa t68342 l68352 ls1974\">mitigate </span><span class=\"pp-class-20 pa t68342 l68353 ls2080\">any </span><span class=\"pp-class-20 pa t68342 l68354 ls356\">potential </span><span class=\"pp-class-20 pa t68342 l68355 ls2201\">impact. </span><span class=\"pp-class-20 pa t68342 l68356 ls4818\">More </span><span class=\"pp-class-20 pa t68357 l3 ls4024\">details </span><span class=\"pp-class-20 pa t68357 l68358 ls3127\">regarding </span><span class=\"pp-class-20 pa t68357 l68359 ls451\">the </span><span class=\"pp-class-20 pa t68357 l68360 ls720\">actions </span><span class=\"pp-class-20 pa t68357 l68361 ls348\">taken </span><span class=\"pp-class-20 pa t68357 l68362 ls409\">by </span><span class=\"pp-class-20 pa t68357 l68363 ls451\">the </span><span class=\"pp-class-20 pa t68357 l68364 ls1478\">Group </span><span class=\"pp-class-20 pa t68357 l68365 ls309\">to </span><span class=\"pp-class-20 pa t68357 l68366 ls669\">reduce </span><span class=\"pp-class-20 pa t68357 l68367 ls248\">its </span><span class=\"pp-class-20 pa t68357 l68368 ls634\">greenhouse </span><span class=\"pp-class-20 pa t68357 l68369 ls2718\">emissions </span><span class=\"pp-class-20 pa t68357 l68370 ls305\">are </span><span class=\"pp-class-20 pa t68357 l68371 ls715\">disclosed </span><span class=\"pp-class-20 pa t68357 l68372 ls324\">in </span><span class=\"pp-class-20 pa t68357 l2292 ls451\">the </span><span class=\"pp-class-20 pa t68373 l3 ls1613\">Sustainability </span><span class=\"pp-class-20 pa t68373 l17402 ls553\">Statements </span><span class=\"pp-class-20 pa t68373 l68374 ls624\">as </span><span class=\"pp-class-20 pa t68373 l68375 ls1268\">prepared </span><span class=\"pp-class-20 pa t68373 l68376 ls324\">in </span><span class=\"pp-class-20 pa t68373 l68377 ls3037\">accordance </span><span class=\"pp-class-20 pa t68373 l68378 ls285\">with </span><span class=\"pp-class-20 pa t68373 l68379 ls806\">CSRD.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68380 l3 ls889\">The </span><span class=\"pp-class-20 pa t68380 l68381 ls4331\">\"Net </span><span class=\"pp-class-20 pa t68380 l68382 ls738\">Zero </span><span class=\"pp-class-20 pa t68380 l68383 ls409\">by </span><span class=\"pp-class-20 pa t68380 l68384 ls6777\">2050\" </span><span class=\"pp-class-20 pa t68380 l66962 ls740\">target </span><span class=\"pp-class-20 pa t68380 l68385 ls1507\">requires </span><span class=\"pp-class-20 pa t68380 l68386 ls451\">the </span><span class=\"pp-class-20 pa t68380 l68387 ls1478\">Group </span><span class=\"pp-class-20 pa t68380 l68388 ls309\">to </span><span class=\"pp-class-20 pa t68380 l68389 ls2953\">reassess </span><span class=\"pp-class-20 pa t68380 l68390 ls248\">its </span><span class=\"pp-class-20 pa t68380 l68391 ls2317\">investment </span><span class=\"pp-class-20 pa t68380 l68392 ls1032\">strategy </span><span class=\"pp-class-20 pa t68380 l68393 ls299\">and </span><span class=\"pp-class-20 pa t68380 l68394 ls979\">timing </span><span class=\"pp-class-20 pa t68380 l731 ls299\">and </span><span class=\"pp-class-20 pa t68395 l3 ls2857\">alternatives </span><span class=\"pp-class-20 pa t68395 l39139 ls295\">of </span><span class=\"pp-class-20 pa t68395 l68396 ls235\">both </span><span class=\"pp-class-20 pa t68395 l68397 ls11784\">CAPEX </span><span class=\"pp-class-20 pa t68395 l68398 ls299\">and </span><span class=\"pp-class-20 pa t68395 l68399 ls6583\">OPEX </span><span class=\"pp-class-20 pa t68395 l11912 ls493\">investments. </span><span class=\"pp-class-20 pa t68395 l68400 ls471\">This </span><span class=\"pp-class-20 pa t68395 l68401 ls511\">will </span><span class=\"pp-class-20 pa t68395 l68402 ls4078\">potentially </span><span class=\"pp-class-20 pa t68395 l68403 ls2352\">impact </span><span class=\"pp-class-20 pa t68395 l68404 ls451\">the </span><span class=\"pp-class-20 pa t68395 l68405 ls4140\">use </span><span class=\"pp-class-20 pa t68395 l68406 ls295\">of </span><span class=\"pp-class-20 pa t68395 l68407 ls2767\">resources </span><span class=\"pp-class-20 pa t68395 l731 ls299\">and </span><span class=\"pp-class-20 pa t68408 l3 ls3897\">available </span><span class=\"pp-class-20 pa t68408 l68409 ls86\">assets. </span><span class=\"pp-class-20 pa t68408 l68410 ls279\">As </span><span class=\"pp-class-20 pa t68408 l68411 ls1982\">such, </span><span class=\"pp-class-20 pa t68408 l68412 ls516\">future </span><span class=\"pp-class-20 pa t68408 l68413 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68408 l68414 ls424\">statements </span><span class=\"pp-class-20 pa t68408 l68415 ls153\">would </span><span class=\"pp-class-20 pa t68408 l68416 ls4078\">potentially </span><span class=\"pp-class-20 pa t68408 l68417 ls346\">be </span><span class=\"pp-class-20 pa t68408 l68418 ls534\">impacted </span><span class=\"pp-class-20 pa t68408 l68419 ls629\">through </span><span class=\"pp-class-20 pa t68408 l68420\">a </span><span class=\"pp-class-20 pa t68408 l68421 ls3049\">revision </span><span class=\"pp-class-20 pa t68408 l316 ls295\">of </span><span class=\"pp-class-20 pa t68422 l3 ls451\">the </span><span class=\"pp-class-20 pa t68422 l68423 ls142\">useful </span><span class=\"pp-class-20 pa t68422 l68424 ls920\">lives </span><span class=\"pp-class-20 pa t68422 l68425 ls295\">of </span><span class=\"pp-class-20 pa t68422 l68426 ls460\">tangible </span><span class=\"pp-class-20 pa t68422 l68427 ls3820\">assets, </span><span class=\"pp-class-20 pa t68422 l68428 ls168\">updated </span><span class=\"pp-class-20 pa t68422 l68429 ls436\">cash </span><span class=\"pp-class-20 pa t68422 l68430 ls1116\">forecasts </span><span class=\"pp-class-20 pa t68422 l68431 ls324\">in </span><span class=\"pp-class-20 pa t68422 l68432 ls3794\">impairment </span><span class=\"pp-class-20 pa t68422 l68433 ls2080\">tests, </span><span class=\"pp-class-20 pa t68422 l68434 ls509\">investments </span><span class=\"pp-class-20 pa t68422 l68435 ls324\">in </span><span class=\"pp-class-20 pa t68422 l68436 ls2185\">tools </span><span class=\"pp-class-20 pa t68422 l731 ls299\">and </span><span class=\"pp-class-20 pa t68437 l3 ls15\">assets </span><span class=\"pp-class-20 pa t68437 l68438 ls153\">improving </span><span class=\"pp-class-20 pa t68437 l68439 ls360\">our </span><span class=\"pp-class-20 pa t68437 l68440 ls83\">ecological </span><span class=\"pp-class-20 pa t68437 l68441 ls728\">footprint. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68442 l3 ls551\">Despite </span><span class=\"pp-class-20 pa t68442 l68443 ls553\">geopolitical </span><span class=\"pp-class-20 pa t68442 l68444 ls592\">uncertainties </span><span class=\"pp-class-20 pa t68442 l68445 ls299\">and </span><span class=\"pp-class-20 pa t68442 l68446 ls4078\">potentially </span><span class=\"pp-class-20 pa t68442 l68447 ls124\">further </span><span class=\"pp-class-20 pa t68442 l68448 ls1097\">deterioration </span><span class=\"pp-class-20 pa t68442 l68449 ls324\">in </span><span class=\"pp-class-20 pa t68442 l68450 ls726\">global </span><span class=\"pp-class-20 pa t68442 l68451 ls901\">trade </span><span class=\"pp-class-20 pa t68442 l68452 ls1912\">conditions, </span><span class=\"pp-class-20 pa t68442 l30392 ls303\">we </span><span class=\"pp-class-20 pa t68453 l3 ls2605\">remain </span><span class=\"pp-class-20 pa t68453 l68454 xx96 ls471\">firmly </span><span class=\"pp-class-20 pa t68453 l68455 ls2095\">committed </span><span class=\"pp-class-20 pa t68453 l68456 ls309\">to </span><span class=\"pp-class-20 pa t68453 l68457 ls360\">our </span><span class=\"pp-class-20 pa t68453 l68458 ls10\">growth </span><span class=\"pp-class-20 pa t68453 l68459 ls2326\">strategies </span><span class=\"pp-class-20 pa t68453 l68460 ls350\">for </span><span class=\"pp-class-20 pa t68453 l68461 ls782\">Lotus</span><span class=\"pp-class-24 pa t68462 l68463 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68453 l68464\"></span><span class=\"pp-class-20 pa t68453 l68465 ls787\">Biscoff</span><span class=\"pp-class-24 pa t68462 l68466 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68453 l68467\"></span><span class=\"pp-class-20 pa t68453 l68468 ls299\">and </span><span class=\"pp-class-20 pa t68453 l68469 ls792\">Lotus\u2122 </span><span class=\"pp-class-20 pa t68453 l68470 ls794\">Natural </span><span class=\"pp-class-20 pa t68453 l68471 ls840\">Foods. </span><span class=\"pp-class-20 pa t68453 l2270 ls889\">The </span><span class=\"pp-class-20 pa t68472 l3 ls618\">present </span><span class=\"pp-class-20 pa t68472 l68473 ls509\">macroeconomic </span><span class=\"pp-class-20 pa t68472 l68474 ls1507\">environment </span><span class=\"pp-class-20 pa t68472 l68475 ls6326\">brings </span><span class=\"pp-class-20 pa t68472 l68476 ls1099\">unpredictability </span><span class=\"pp-class-20 pa t68472 l68477 ls3127\">regarding </span><span class=\"pp-class-20 pa t68472 l68478 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68472 l68479 ls618\">markets </span><span class=\"pp-class-20 pa t68472 l48981 ls299\">and </span><span class=\"pp-class-20 pa t68472 l68480 ls808\">how </span><span class=\"pp-class-20 pa t68472 l68481 ls5041\">factors </span><span class=\"pp-class-20 pa t68482 l3 ls3594\">like </span><span class=\"pp-class-20 pa t68482 l68483 ls174\">exchange </span><span class=\"pp-class-20 pa t68482 l68484 ls631\">rates </span><span class=\"pp-class-20 pa t68482 l68485 ls299\">and </span><span class=\"pp-class-20 pa t68482 l68486 ls1055\">US </span><span class=\"pp-class-20 pa t68482 l68487 ls4731\">customs </span><span class=\"pp-class-20 pa t68482 l68488 ls297\">tariffs </span><span class=\"pp-class-20 pa t68482 l68489 ls509\">may </span><span class=\"pp-class-20 pa t68482 l68490 ls726\">affect </span><span class=\"pp-class-20 pa t68482 l68491 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68482 l68492 ls2767\">resources </span><span class=\"pp-class-20 pa t68482 l68493 ls299\">and </span><span class=\"pp-class-20 pa t68482 l68494 ls451\">the </span><span class=\"pp-class-20 pa t68482 l68495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68482 l68496 ls229\">performance </span><span class=\"pp-class-20 pa t68497 l3 ls295\">of </span><span class=\"pp-class-20 pa t68497 l68498 ls451\">the </span><span class=\"pp-class-20 pa t68497 l68499 ls728\">Group. </span><span class=\"pp-class-20 pa t68497 l68500 ls17374\">However, </span><span class=\"pp-class-20 pa t68497 l68501 ls360\">our </span><span class=\"pp-class-20 pa t68497 l68502 ls395\">solid </span><span class=\"pp-class-20 pa t68497 l68503 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68497 l68504 ls2053\">position </span><span class=\"pp-class-20 pa t68497 l68505 ls299\">and </span><span class=\"pp-class-20 pa t68497 l68506 ls229\">performance </span><span class=\"pp-class-20 pa t68497 l68507 ls392\">provide </span><span class=\"pp-class-20 pa t68497 l68508 xx96 ls1017\">confidence </span><span class=\"pp-class-20 pa t68497 l68509 ls337\">that </span><span class=\"pp-class-20 pa t68497 l68510 ls451\">the </span><span class=\"pp-class-20 pa t68497 l68341 ls1478\">Group </span><span class=\"pp-class-20 pa t68511 l3 ls324\">is </span><span class=\"pp-class-20 pa t68511 l68512 ls311\">well </span><span class=\"pp-class-20 pa t68511 l68513 ls335\">positioned </span><span class=\"pp-class-20 pa t68511 l68514 ls350\">for </span><span class=\"pp-class-20 pa t68511 l68515 ls451\">the </span><span class=\"pp-class-20 pa t68511 l68516 ls12838\">future.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls142\">At </span><span class=\"pp-class-20 pa t72913 l73085 ls10288\">year-end </span><span class=\"pp-class-20 pa t72913 l73086 ls356\">2025, </span><span class=\"pp-class-20 pa t72913 l73087 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73088 ls1478\">Group </span><span class=\"pp-class-20 pa t72913 l73089 ls3416\">tested </span><span class=\"pp-class-20 pa t72913 l73090 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73091 ls214\">value </span><span class=\"pp-class-20 pa t72913 l73092 ls684\">of </span><span class=\"pp-class-20 pa t72913 l73093 ls1159\">these </span><span class=\"pp-class-20 pa t72913 l73094 ls1208\">brands </span><span class=\"pp-class-20 pa t72913 l73095 ls808\">to </span><span class=\"pp-class-20 pa t72913 l73096 ls11460\">assess </span><span class=\"pp-class-20 pa t72913 l73097 ls2639\">any </span><span class=\"pp-class-20 pa t72913 l73098 ls6255\">recoverability </span><span class=\"pp-class-20 pa t72913 l73099 ls3416\">issues. </span><span class=\"pp-class-20 pa t72913 l73100 ls5864\">Taking </span><span class=\"pp-class-20 pa t72926 l3 ls901\">into </span><span class=\"pp-class-20 pa t72926 l73101 ls2260\">account </span><span class=\"pp-class-20 pa t72926 l73102 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73103 ls6326\">assumptions </span><span class=\"pp-class-20 pa t72926 l73104 ls204\">used, </span><span class=\"pp-class-20 pa t72926 l73105 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73106 ls1331\">value </span><span class=\"pp-class-20 pa t72926 l73107 ls3172\">in </span><span class=\"pp-class-20 pa t72926 l73108 ls6795\">use </span><span class=\"pp-class-20 pa t72926 l73109 ls1495\">of </span><span class=\"pp-class-20 pa t72926 l73110 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73111 ls4329\">related </span><span class=\"pp-class-20 pa t72926 l73112 ls5382\">cash-generating </span><span class=\"pp-class-20 pa t72926 l73113 ls6326\">units </span><span class=\"pp-class-20 pa t72926 l73114 ls3615\">exceeds </span><span class=\"pp-class-20 pa t72926 l73115 ls105\">its </span><span class=\"pp-class-20 pa t72942 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t72942 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t72942 l73117 ls299\">and </span><span class=\"pp-class-20 pa t72942 l73118 ls9996\">no </span><span class=\"pp-class-20 pa t72942 l73119 ls3794\">impairment </span><span class=\"pp-class-20 pa t72942 l73120 ls1333\">loss </span><span class=\"pp-class-20 pa t72942 l73121 ls324\">is </span><span class=\"pp-class-20 pa t72942 l73122 ls2095\">recognised.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls740\">For </span><span class=\"pp-class-20 pa t72944 l73123 ls287\">more </span><span class=\"pp-class-20 pa t72944 l73124 ls4024\">details </span><span class=\"pp-class-20 pa t72944 l73125 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73126 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73127 ls3794\">impairment </span><span class=\"pp-class-20 pa t72944 l73128 ls180\">test </span><span class=\"pp-class-20 pa t72944 l73129 ls2260\">conducted </span><span class=\"pp-class-20 pa t72944 l73130 ls3592\">per </span><span class=\"pp-class-20 pa t72944 l73131 ls8967\">CGU, </span><span class=\"pp-class-20 pa t72944 l73132 ls303\">we </span><span class=\"pp-class-20 pa t72944 l73133 ls1049\">refer </span><span class=\"pp-class-20 pa t72944 l73134 ls309\">to </span><span class=\"pp-class-20 pa t72944 l73135 ls715\">note </span><span class=\"pp-class-20 pa t72944 l73136 ls6322\">13 </span><span class=\"pp-class-20 pa t72944 l73137 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73138 ls643\">goodwill.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls540\">Although </span><span class=\"pp-class-20 pa t72956 l73139 ls548\">Lotus </span><span class=\"pp-class-20 pa t72956 l73140 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72956 l73141 ls352\">believes </span><span class=\"pp-class-20 pa t72956 l73142 ls337\">that </span><span class=\"pp-class-20 pa t72956 l73143 ls248\">its </span><span class=\"pp-class-20 pa t72956 l73144 ls210\">assessments, </span><span class=\"pp-class-20 pa t72956 l73145 ls916\">assumptions </span><span class=\"pp-class-20 pa t72956 l73146 ls299\">and </span><span class=\"pp-class-20 pa t72956 l73147 ls2487\">estimates </span><span class=\"pp-class-20 pa t72956 l73148 ls305\">are </span><span class=\"pp-class-20 pa t72956 l73149 ls5890\">reasonable, </span><span class=\"pp-class-20 pa t72956 l73150 ls551\">actual </span><span class=\"pp-class-20 pa t72965 l3 ls557\">results </span><span class=\"pp-class-20 pa t72965 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72965 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72965 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72965 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72965 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72965 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72965 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72965 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72965 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72965 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72965 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72965 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72965 l72559 ls8595\">conditions.</span></p><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l61090 ls3763\">fair </span><span class=\"pp-class-20 pa t77933 l77934 ls643\">value </span><span class=\"pp-class-20 pa t77933 l77935 ls295\">of </span><span class=\"pp-class-20 pa t77933 l77936 ls451\">the </span><span class=\"pp-class-20 pa t77933 l77937 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77933 l77938 ls15\">assets </span><span class=\"pp-class-20 pa t77933 l77939 ls299\">and </span><span class=\"pp-class-20 pa t77933 l77940 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77933 l77941 ls142\">measured </span><span class=\"pp-class-20 pa t77933 l77942 ls1221\">at </span><span class=\"pp-class-20 pa t77933 l77943 ls4265\">amortised </span><span class=\"pp-class-20 pa t77933 l77944 ls335\">cost </span><span class=\"pp-class-20 pa t77933 l77945 ls3127\">approximate </span><span class=\"pp-class-20 pa t77933 l77946 ls740\">their </span><span class=\"pp-class-20 pa t77933 l77947 ls4157\">carrying </span><span class=\"pp-class-20 pa t77948 l3 ls2317\">amount.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77949 l3 ls889\">The </span><span class=\"pp-class-20 pa t77949 l77950 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77949 l77951 ls534\">instruments </span><span class=\"pp-class-20 pa t77949 l77952 ls142\">measured </span><span class=\"pp-class-20 pa t77949 l77953 ls1221\">at </span><span class=\"pp-class-20 pa t77949 l77954 ls3763\">fair </span><span class=\"pp-class-20 pa t77949 l77955 ls643\">value </span><span class=\"pp-class-20 pa t77949 l77956 ls305\">are </span><span class=\"pp-class-20 pa t77949 l77957 ls233\">grouped </span><span class=\"pp-class-20 pa t77949 l77958 ls1113\">into </span><span class=\"pp-class-20 pa t77949 l77959 ls3049\">Levels </span><span class=\"pp-class-20 pa t77949 l77960\">1 </span><span class=\"pp-class-20 pa t77949 l77961 ls309\">to </span><span class=\"pp-class-20 pa t77949 l77962\">3 </span><span class=\"pp-class-20 pa t77949 l77963 ls6131\">based </span><span class=\"pp-class-20 pa t77949 l77964 ls313\">on </span><span class=\"pp-class-20 pa t77949 l77965 ls451\">the </span><span class=\"pp-class-20 pa t77949 l77966 ls2127\">degree </span><span class=\"pp-class-20 pa t77949 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77967 l3 ls631\">which </span><span class=\"pp-class-20 pa t77967 l7507 ls451\">the </span><span class=\"pp-class-20 pa t77967 l77968 ls3763\">fair </span><span class=\"pp-class-20 pa t77967 l77969 ls643\">value </span><span class=\"pp-class-20 pa t77967 l77970 ls324\">is </span><span class=\"pp-class-20 pa t77967 l77971 ls581\">observable:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77972 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77972 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77972 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77972 l77973 ls281\">1 </span><span class=\"pp-class-20 pa t77972 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77972 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77972 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77972 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77972 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77972 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77972 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77972 l77981 ls10\">quoted </span><span class=\"pp-class-20 pa t77972 l77982 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l77983 ls10552\">(unadjusted) </span><span class=\"pp-class-20 pa t77972 l77984 ls324\">in </span><span class=\"pp-class-20 pa t77972 l77985 ls322\">active </span><span class=\"pp-class-20 pa t77972 l77986 ls618\">markets </span><span class=\"pp-class-20 pa t77987 l6361 ls350\">for </span><span class=\"pp-class-20 pa t77987 l77988 ls2095\">identical </span><span class=\"pp-class-20 pa t77987 l77989 ls15\">assets </span><span class=\"pp-class-20 pa t77987 l77990 ls2778\">or </span><span class=\"pp-class-20 pa t77987 l77991 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77992 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77992 l77973 ls281\">2 </span><span class=\"pp-class-20 pa t77992 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77992 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77992 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77992 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77992 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77992 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77992 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77992 l77981 ls994\">inputs </span><span class=\"pp-class-20 pa t77992 l77993 ls1921\">other </span><span class=\"pp-class-20 pa t77992 l77994 ls289\">than </span><span class=\"pp-class-20 pa t77992 l77995 ls10\">quoted </span><span class=\"pp-class-20 pa t77992 l77996 ls2912\">prices </span><span class=\"pp-class-20 pa t77992 l30288 ls305\">included </span><span class=\"pp-class-20 pa t77997 l6361 ls365\">within </span><span class=\"pp-class-20 pa t77997 l77998 ls344\">Level </span><span class=\"pp-class-20 pa t77997 l77999\">1 </span><span class=\"pp-class-20 pa t77997 l78000 ls337\">that </span><span class=\"pp-class-20 pa t77997 l78001 ls305\">are </span><span class=\"pp-class-20 pa t77997 l78002 ls4480\">observable </span><span class=\"pp-class-20 pa t77997 l78003 ls350\">for </span><span class=\"pp-class-20 pa t77997 l78004 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78005 ls1230\">asset </span><span class=\"pp-class-20 pa t77997 l78006 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78007 ls66796\">liability, </span><span class=\"pp-class-20 pa t77997 l78008 ls2594\">either </span><span class=\"pp-class-20 pa t77997 l78009 ls8964\">directly </span><span class=\"pp-class-20 pa t77997 l78010 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t77997 l78011 ls624\">as </span><span class=\"pp-class-20 pa t77997 l78012 ls3526\">prices) </span><span class=\"pp-class-20 pa t77997 l78013 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78014 ls4795\">indirectly </span><span class=\"pp-class-20 pa t78015 l6361 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t78015 l78016 ls4282\">derived </span><span class=\"pp-class-20 pa t78015 l78017 ls1361\">from </span><span class=\"pp-class-20 pa t78015 l78018 ls1288\">prices).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t78019 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t78019 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t78019 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t78019 l77973 ls281\">3 </span><span class=\"pp-class-20 pa t78019 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t78019 l77975 ls643\">value </span><span class=\"pp-class-20 pa t78019 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t78019 l77977 ls305\">are </span><span class=\"pp-class-20 pa t78019 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t78019 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t78019 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t78019 l77981 ls3526\">valuation </span><span class=\"pp-class-20 pa t78019 l78020 ls2684\">techniques </span><span class=\"pp-class-20 pa t78019 l78021 ls337\">that </span><span class=\"pp-class-20 pa t78019 l78022 ls1123\">include </span><span class=\"pp-class-20 pa t78019 l78023 ls608\">input </span><span class=\"pp-class-20 pa t78019 l78024 ls350\">for </span><span class=\"pp-class-20 pa t78025 l6361 ls451\">the </span><span class=\"pp-class-20 pa t78025 l6442 ls1230\">asset </span><span class=\"pp-class-20 pa t78025 l78026 ls2778\">or </span><span class=\"pp-class-20 pa t78025 l78027 ls15987\">liability </span><span class=\"pp-class-20 pa t78025 l78028 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78029 ls305\">are </span><span class=\"pp-class-20 pa t78025 l78030 ls994\">not </span><span class=\"pp-class-20 pa t78025 l78031 ls6131\">based </span><span class=\"pp-class-20 pa t78025 l78032 ls313\">on </span><span class=\"pp-class-20 pa t78025 l78033 ls4480\">observable </span><span class=\"pp-class-20 pa t78025 l78034 ls4538\">market </span><span class=\"pp-class-20 pa t78025 l78035 ls2665\">data </span><span class=\"pp-class-20 pa t78025 l78036 ls2469\">(unobservable </span><span class=\"pp-class-20 pa t78025 l78037 ls14375\">input).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78038 l3 ls889\">The </span><span class=\"pp-class-20 pa t78038 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78038 l78039 ls1032\">values </span><span class=\"pp-class-20 pa t78038 l78040 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78041 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78042 ls344\">derivatives </span><span class=\"pp-class-20 pa t78038 l78043 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78044 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78045 ls1478\">Group </span><span class=\"pp-class-20 pa t78038 l78046 ls305\">are </span><span class=\"pp-class-20 pa t78038 l78047 ls6131\">based </span><span class=\"pp-class-20 pa t78038 l78048 ls313\">on </span><span class=\"pp-class-20 pa t78038 l78049 ls397\">level </span><span class=\"pp-class-20 pa t78038 l78050\">2 </span><span class=\"pp-class-20 pa t78038 l78051 ls994\">inputs </span><span class=\"pp-class-20 pa t78038 l78052 ls624\">as </span><span class=\"pp-class-20 pa t78038 l78053 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t78038 l78054 ls2537\">under </span><span class=\"pp-class-20 pa t78038 l78055 ls3773\">IFRS </span><span class=\"pp-class-20 pa t78038 l78056 ls78057\">7.27.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78058 l78039 ls643\">value </span><span class=\"pp-class-20 pa t78058 l78059 ls295\">of </span><span class=\"pp-class-20 pa t78058 l78060 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78061 ls1921\">other </span><span class=\"pp-class-20 pa t78058 l78062 ls2201\">non-current </span><span class=\"pp-class-20 pa t78058 l78063 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78058 l78064 ls464\">(put </span><span class=\"pp-class-20 pa t78058 l78065 ls2222\">options, </span><span class=\"pp-class-20 pa t78058 l78066 ls8148\">see </span><span class=\"pp-class-20 pa t78058 l78067 ls715\">note </span><span class=\"pp-class-20 pa t78058 l78068 ls1004\">25) </span><span class=\"pp-class-20 pa t78058 l78069 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78070 ls6131\">based </span><span class=\"pp-class-20 pa t78058 l78071 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78072 ls397\">level </span><span class=\"pp-class-20 pa t78058 l78073\">3 </span><span class=\"pp-class-20 pa t78058 l78074 ls663\">input.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__23-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t68549 l3 ls142\">Subsidiaries</span><span class=\"pp-class-25 pa t68550 l68551\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68048 l3 ls929\">Subsidiaries </span><span class=\"pp-class-20 pa t68048 l68552 ls305\">are </span><span class=\"pp-class-20 pa t68048 l68553 ls178\">entities </span><span class=\"pp-class-20 pa t68048 l68554 ls2984\">controlled </span><span class=\"pp-class-20 pa t68048 l68555 ls409\">by </span><span class=\"pp-class-20 pa t68048 l68556 ls451\">the </span><span class=\"pp-class-20 pa t68048 l68557 ls728\">Group. </span><span class=\"pp-class-20 pa t68048 l68558 ls889\">The </span><span class=\"pp-class-20 pa t68048 l68559 ls1478\">Group </span><span class=\"pp-class-20 pa t68048 l68560 ls2137\">has </span><span class=\"pp-class-20 pa t68048 l68561 ls3520\">control </span><span class=\"pp-class-20 pa t68048 l68562 ls1247\">over </span><span class=\"pp-class-20 pa t68048 l68563 ls15\">an </span><span class=\"pp-class-20 pa t68048 l68564 ls83\">investee </span><span class=\"pp-class-20 pa t68048 l68565 ls2137\">when </span><span class=\"pp-class-20 pa t68048 l68566 ls449\">it </span><span class=\"pp-class-20 pa t68048 l68567 ls324\">is </span><span class=\"pp-class-20 pa t68060 l3 ls8875\">exposed </span><span class=\"pp-class-20 pa t68060 l68568 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68569 ls2778\">or </span><span class=\"pp-class-20 pa t68060 l68570 ls2137\">has </span><span class=\"pp-class-20 pa t68060 l68571 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68572 ls901\">right </span><span class=\"pp-class-20 pa t68060 l68573 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68574 ls1123\">variable </span><span class=\"pp-class-20 pa t68060 l68575 ls365\">returns </span><span class=\"pp-class-20 pa t68060 l68576 ls1564\">arising </span><span class=\"pp-class-20 pa t68060 l68577 ls1361\">from </span><span class=\"pp-class-20 pa t68060 l68578 ls248\">its </span><span class=\"pp-class-20 pa t68060 l68579 ls3037\">involvement </span><span class=\"pp-class-20 pa t68060 l68580 ls285\">with </span><span class=\"pp-class-20 pa t68060 l68581 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68582 ls83\">investee </span><span class=\"pp-class-20 pa t68060 l68583 ls299\">and </span><span class=\"pp-class-20 pa t68060 l14039 ls2137\">has </span><span class=\"pp-class-20 pa t68075 l3 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68584 ls69\">ability </span><span class=\"pp-class-20 pa t68075 l68585 ls309\">to </span><span class=\"pp-class-20 pa t68075 l68586 ls726\">affect </span><span class=\"pp-class-20 pa t68075 l68587 ls2309\">those </span><span class=\"pp-class-20 pa t68075 l68588 ls631\">returns </span><span class=\"pp-class-20 pa t68075 l68589 ls629\">through </span><span class=\"pp-class-20 pa t68075 l68590 ls248\">its </span><span class=\"pp-class-20 pa t68075 l68591 ls511\">power </span><span class=\"pp-class-20 pa t68075 l68592 ls1247\">over </span><span class=\"pp-class-20 pa t68075 l68593 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68594 ls3037\">investee. </span><span class=\"pp-class-20 pa t68075 l68595 ls889\">The </span><span class=\"pp-class-20 pa t68075 l68596 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68075 l68597 ls424\">statements </span><span class=\"pp-class-20 pa t68075 l68598 ls295\">of </span><span class=\"pp-class-20 pa t68075 l2292 ls451\">the </span><span class=\"pp-class-20 pa t68089 l3 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68089 l68599 ls305\">are </span><span class=\"pp-class-20 pa t68089 l68600 ls305\">included </span><span class=\"pp-class-20 pa t68089 l68601 ls324\">in </span><span class=\"pp-class-20 pa t68089 l68602 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68603 ls1174\">consolidation </span><span class=\"pp-class-20 pa t68089 l68604 ls3969\">scope </span><span class=\"pp-class-20 pa t68089 l68605 ls624\">as </span><span class=\"pp-class-20 pa t68089 l68606 ls1361\">from </span><span class=\"pp-class-20 pa t68089 l31073 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68607 ls2095\">date </span><span class=\"pp-class-20 pa t68089 l68608 ls337\">that </span><span class=\"pp-class-20 pa t68089 l68609 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68610 ls1478\">Group </span><span class=\"pp-class-20 pa t68089 l68611 ls3520\">obtains </span><span class=\"pp-class-20 pa t68089 l68612 ls3520\">control </span><span class=\"pp-class-20 pa t68089 l60283 ls2041\">until </span><span class=\"pp-class-20 pa t68613 l3 ls451\">the </span><span class=\"pp-class-20 pa t68613 l972 ls2095\">date </span><span class=\"pp-class-20 pa t68613 l68614 ls339\">such </span><span class=\"pp-class-20 pa t68613 l68615 ls3520\">control </span><span class=\"pp-class-20 pa t68613 l68616 ls1982\">ceases.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68773 l3 ls889\">The </span><span class=\"pp-class-20 pa t68773 l68774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68775 ls424\">statements </span><span class=\"pp-class-20 pa t68773 l68776 ls295\">of </span><span class=\"pp-class-20 pa t68773 l68777 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68778 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68773 l68779 ls2264\">have </span><span class=\"pp-class-20 pa t68773 l68780 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68781 ls2867\">same </span><span class=\"pp-class-20 pa t68773 l68782 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68783 ls389\">year </span><span class=\"pp-class-20 pa t68773 l68784 ls624\">as </span><span class=\"pp-class-20 pa t68773 l68785 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68786 ls283\">company </span><span class=\"pp-class-20 pa t68773 l68787 ls299\">and </span><span class=\"pp-class-20 pa t68773 l68788 ls305\">are </span><span class=\"pp-class-20 pa t68773 l68789 ls1268\">prepared </span><span class=\"pp-class-20 pa t68790 l3 ls324\">in </span><span class=\"pp-class-20 pa t68790 l3919 ls3037\">accordance </span><span class=\"pp-class-20 pa t68790 l68791 ls285\">with </span><span class=\"pp-class-20 pa t68790 l68792 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68793 ls2605\">accounting </span><span class=\"pp-class-20 pa t68790 l68794 ls527\">principles </span><span class=\"pp-class-20 pa t68790 l68795 ls295\">of </span><span class=\"pp-class-20 pa t68790 l68796 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68797 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__24": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t68549 l3 ls142\">Subsidiaries</span><span class=\"pp-class-25 pa t68550 l68551\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68048 l3 ls929\">Subsidiaries </span><span class=\"pp-class-20 pa t68048 l68552 ls305\">are </span><span class=\"pp-class-20 pa t68048 l68553 ls178\">entities </span><span class=\"pp-class-20 pa t68048 l68554 ls2984\">controlled </span><span class=\"pp-class-20 pa t68048 l68555 ls409\">by </span><span class=\"pp-class-20 pa t68048 l68556 ls451\">the </span><span class=\"pp-class-20 pa t68048 l68557 ls728\">Group. </span><span class=\"pp-class-20 pa t68048 l68558 ls889\">The </span><span class=\"pp-class-20 pa t68048 l68559 ls1478\">Group </span><span class=\"pp-class-20 pa t68048 l68560 ls2137\">has </span><span class=\"pp-class-20 pa t68048 l68561 ls3520\">control </span><span class=\"pp-class-20 pa t68048 l68562 ls1247\">over </span><span class=\"pp-class-20 pa t68048 l68563 ls15\">an </span><span class=\"pp-class-20 pa t68048 l68564 ls83\">investee </span><span class=\"pp-class-20 pa t68048 l68565 ls2137\">when </span><span class=\"pp-class-20 pa t68048 l68566 ls449\">it </span><span class=\"pp-class-20 pa t68048 l68567 ls324\">is </span><span class=\"pp-class-20 pa t68060 l3 ls8875\">exposed </span><span class=\"pp-class-20 pa t68060 l68568 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68569 ls2778\">or </span><span class=\"pp-class-20 pa t68060 l68570 ls2137\">has </span><span class=\"pp-class-20 pa t68060 l68571 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68572 ls901\">right </span><span class=\"pp-class-20 pa t68060 l68573 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68574 ls1123\">variable </span><span class=\"pp-class-20 pa t68060 l68575 ls365\">returns </span><span class=\"pp-class-20 pa t68060 l68576 ls1564\">arising </span><span class=\"pp-class-20 pa t68060 l68577 ls1361\">from </span><span class=\"pp-class-20 pa t68060 l68578 ls248\">its </span><span class=\"pp-class-20 pa t68060 l68579 ls3037\">involvement </span><span class=\"pp-class-20 pa t68060 l68580 ls285\">with </span><span class=\"pp-class-20 pa t68060 l68581 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68582 ls83\">investee </span><span class=\"pp-class-20 pa t68060 l68583 ls299\">and </span><span class=\"pp-class-20 pa t68060 l14039 ls2137\">has </span><span class=\"pp-class-20 pa t68075 l3 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68584 ls69\">ability </span><span class=\"pp-class-20 pa t68075 l68585 ls309\">to </span><span class=\"pp-class-20 pa t68075 l68586 ls726\">affect </span><span class=\"pp-class-20 pa t68075 l68587 ls2309\">those </span><span class=\"pp-class-20 pa t68075 l68588 ls631\">returns </span><span class=\"pp-class-20 pa t68075 l68589 ls629\">through </span><span class=\"pp-class-20 pa t68075 l68590 ls248\">its </span><span class=\"pp-class-20 pa t68075 l68591 ls511\">power </span><span class=\"pp-class-20 pa t68075 l68592 ls1247\">over </span><span class=\"pp-class-20 pa t68075 l68593 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68594 ls3037\">investee. </span><span class=\"pp-class-20 pa t68075 l68595 ls889\">The </span><span class=\"pp-class-20 pa t68075 l68596 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68075 l68597 ls424\">statements </span><span class=\"pp-class-20 pa t68075 l68598 ls295\">of </span><span class=\"pp-class-20 pa t68075 l2292 ls451\">the </span><span class=\"pp-class-20 pa t68089 l3 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68089 l68599 ls305\">are </span><span class=\"pp-class-20 pa t68089 l68600 ls305\">included </span><span class=\"pp-class-20 pa t68089 l68601 ls324\">in </span><span class=\"pp-class-20 pa t68089 l68602 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68603 ls1174\">consolidation </span><span class=\"pp-class-20 pa t68089 l68604 ls3969\">scope </span><span class=\"pp-class-20 pa t68089 l68605 ls624\">as </span><span class=\"pp-class-20 pa t68089 l68606 ls1361\">from </span><span class=\"pp-class-20 pa t68089 l31073 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68607 ls2095\">date </span><span class=\"pp-class-20 pa t68089 l68608 ls337\">that </span><span class=\"pp-class-20 pa t68089 l68609 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68610 ls1478\">Group </span><span class=\"pp-class-20 pa t68089 l68611 ls3520\">obtains </span><span class=\"pp-class-20 pa t68089 l68612 ls3520\">control </span><span class=\"pp-class-20 pa t68089 l60283 ls2041\">until </span><span class=\"pp-class-20 pa t68613 l3 ls451\">the </span><span class=\"pp-class-20 pa t68613 l972 ls2095\">date </span><span class=\"pp-class-20 pa t68613 l68614 ls339\">such </span><span class=\"pp-class-20 pa t68613 l68615 ls3520\">control </span><span class=\"pp-class-20 pa t68613 l68616 ls1982\">ceases.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68773 l3 ls889\">The </span><span class=\"pp-class-20 pa t68773 l68774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68775 ls424\">statements </span><span class=\"pp-class-20 pa t68773 l68776 ls295\">of </span><span class=\"pp-class-20 pa t68773 l68777 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68778 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68773 l68779 ls2264\">have </span><span class=\"pp-class-20 pa t68773 l68780 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68781 ls2867\">same </span><span class=\"pp-class-20 pa t68773 l68782 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68783 ls389\">year </span><span class=\"pp-class-20 pa t68773 l68784 ls624\">as </span><span class=\"pp-class-20 pa t68773 l68785 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68786 ls283\">company </span><span class=\"pp-class-20 pa t68773 l68787 ls299\">and </span><span class=\"pp-class-20 pa t68773 l68788 ls305\">are </span><span class=\"pp-class-20 pa t68773 l68789 ls1268\">prepared </span><span class=\"pp-class-20 pa t68790 l3 ls324\">in </span><span class=\"pp-class-20 pa t68790 l3919 ls3037\">accordance </span><span class=\"pp-class-20 pa t68790 l68791 ls285\">with </span><span class=\"pp-class-20 pa t68790 l68792 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68793 ls2605\">accounting </span><span class=\"pp-class-20 pa t68790 l68794 ls527\">principles </span><span class=\"pp-class-20 pa t68790 l68795 ls295\">of </span><span class=\"pp-class-20 pa t68790 l68796 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68797 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__25": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68048 l3 ls929\">Subsidiaries </span><span class=\"pp-class-20 pa t68048 l68552 ls305\">are </span><span class=\"pp-class-20 pa t68048 l68553 ls178\">entities </span><span class=\"pp-class-20 pa t68048 l68554 ls2984\">controlled </span><span class=\"pp-class-20 pa t68048 l68555 ls409\">by </span><span class=\"pp-class-20 pa t68048 l68556 ls451\">the </span><span class=\"pp-class-20 pa t68048 l68557 ls728\">Group. </span><span class=\"pp-class-20 pa t68048 l68558 ls889\">The </span><span class=\"pp-class-20 pa t68048 l68559 ls1478\">Group </span><span class=\"pp-class-20 pa t68048 l68560 ls2137\">has </span><span class=\"pp-class-20 pa t68048 l68561 ls3520\">control </span><span class=\"pp-class-20 pa t68048 l68562 ls1247\">over </span><span class=\"pp-class-20 pa t68048 l68563 ls15\">an </span><span class=\"pp-class-20 pa t68048 l68564 ls83\">investee </span><span class=\"pp-class-20 pa t68048 l68565 ls2137\">when </span><span class=\"pp-class-20 pa t68048 l68566 ls449\">it </span><span class=\"pp-class-20 pa t68048 l68567 ls324\">is </span><span class=\"pp-class-20 pa t68060 l3 ls8875\">exposed </span><span class=\"pp-class-20 pa t68060 l68568 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68569 ls2778\">or </span><span class=\"pp-class-20 pa t68060 l68570 ls2137\">has </span><span class=\"pp-class-20 pa t68060 l68571 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68572 ls901\">right </span><span class=\"pp-class-20 pa t68060 l68573 ls2846\">to, </span><span class=\"pp-class-20 pa t68060 l68574 ls1123\">variable </span><span class=\"pp-class-20 pa t68060 l68575 ls365\">returns </span><span class=\"pp-class-20 pa t68060 l68576 ls1564\">arising </span><span class=\"pp-class-20 pa t68060 l68577 ls1361\">from </span><span class=\"pp-class-20 pa t68060 l68578 ls248\">its </span><span class=\"pp-class-20 pa t68060 l68579 ls3037\">involvement </span><span class=\"pp-class-20 pa t68060 l68580 ls285\">with </span><span class=\"pp-class-20 pa t68060 l68581 ls451\">the </span><span class=\"pp-class-20 pa t68060 l68582 ls83\">investee </span><span class=\"pp-class-20 pa t68060 l68583 ls299\">and </span><span class=\"pp-class-20 pa t68060 l14039 ls2137\">has </span><span class=\"pp-class-20 pa t68075 l3 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68584 ls69\">ability </span><span class=\"pp-class-20 pa t68075 l68585 ls309\">to </span><span class=\"pp-class-20 pa t68075 l68586 ls726\">affect </span><span class=\"pp-class-20 pa t68075 l68587 ls2309\">those </span><span class=\"pp-class-20 pa t68075 l68588 ls631\">returns </span><span class=\"pp-class-20 pa t68075 l68589 ls629\">through </span><span class=\"pp-class-20 pa t68075 l68590 ls248\">its </span><span class=\"pp-class-20 pa t68075 l68591 ls511\">power </span><span class=\"pp-class-20 pa t68075 l68592 ls1247\">over </span><span class=\"pp-class-20 pa t68075 l68593 ls451\">the </span><span class=\"pp-class-20 pa t68075 l68594 ls3037\">investee. </span><span class=\"pp-class-20 pa t68075 l68595 ls889\">The </span><span class=\"pp-class-20 pa t68075 l68596 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68075 l68597 ls424\">statements </span><span class=\"pp-class-20 pa t68075 l68598 ls295\">of </span><span class=\"pp-class-20 pa t68075 l2292 ls451\">the </span><span class=\"pp-class-20 pa t68089 l3 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68089 l68599 ls305\">are </span><span class=\"pp-class-20 pa t68089 l68600 ls305\">included </span><span class=\"pp-class-20 pa t68089 l68601 ls324\">in </span><span class=\"pp-class-20 pa t68089 l68602 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68603 ls1174\">consolidation </span><span class=\"pp-class-20 pa t68089 l68604 ls3969\">scope </span><span class=\"pp-class-20 pa t68089 l68605 ls624\">as </span><span class=\"pp-class-20 pa t68089 l68606 ls1361\">from </span><span class=\"pp-class-20 pa t68089 l31073 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68607 ls2095\">date </span><span class=\"pp-class-20 pa t68089 l68608 ls337\">that </span><span class=\"pp-class-20 pa t68089 l68609 ls451\">the </span><span class=\"pp-class-20 pa t68089 l68610 ls1478\">Group </span><span class=\"pp-class-20 pa t68089 l68611 ls3520\">obtains </span><span class=\"pp-class-20 pa t68089 l68612 ls3520\">control </span><span class=\"pp-class-20 pa t68089 l60283 ls2041\">until </span><span class=\"pp-class-20 pa t68613 l3 ls451\">the </span><span class=\"pp-class-20 pa t68613 l972 ls2095\">date </span><span class=\"pp-class-20 pa t68613 l68614 ls339\">such </span><span class=\"pp-class-20 pa t68613 l68615 ls3520\">control </span><span class=\"pp-class-20 pa t68613 l68616 ls1982\">ceases.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68773 l3 ls889\">The </span><span class=\"pp-class-20 pa t68773 l68774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68775 ls424\">statements </span><span class=\"pp-class-20 pa t68773 l68776 ls295\">of </span><span class=\"pp-class-20 pa t68773 l68777 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68778 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68773 l68779 ls2264\">have </span><span class=\"pp-class-20 pa t68773 l68780 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68781 ls2867\">same </span><span class=\"pp-class-20 pa t68773 l68782 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68773 l68783 ls389\">year </span><span class=\"pp-class-20 pa t68773 l68784 ls624\">as </span><span class=\"pp-class-20 pa t68773 l68785 ls451\">the </span><span class=\"pp-class-20 pa t68773 l68786 ls283\">company </span><span class=\"pp-class-20 pa t68773 l68787 ls299\">and </span><span class=\"pp-class-20 pa t68773 l68788 ls305\">are </span><span class=\"pp-class-20 pa t68773 l68789 ls1268\">prepared </span><span class=\"pp-class-20 pa t68790 l3 ls324\">in </span><span class=\"pp-class-20 pa t68790 l3919 ls3037\">accordance </span><span class=\"pp-class-20 pa t68790 l68791 ls285\">with </span><span class=\"pp-class-20 pa t68790 l68792 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68793 ls2605\">accounting </span><span class=\"pp-class-20 pa t68790 l68794 ls527\">principles </span><span class=\"pp-class-20 pa t68790 l68795 ls295\">of </span><span class=\"pp-class-20 pa t68790 l68796 ls451\">the </span><span class=\"pp-class-20 pa t68790 l68797 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__26-1": {
   "value": "<span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p><span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__27": {
   "value": "<span class=\"pp-class-20 pa t68617 l3 ls693\">Acquisition </span><span class=\"pp-class-20 pa t68617 l68618 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68619 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t68617 l68620 ls324\">is </span><span class=\"pp-class-20 pa t68617 l68621 ls604\">accounted </span><span class=\"pp-class-20 pa t68617 l68622 ls350\">for </span><span class=\"pp-class-20 pa t68617 l68623 ls7088\">according </span><span class=\"pp-class-20 pa t68617 l68624 ls309\">to </span><span class=\"pp-class-20 pa t68617 l68625 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68626 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68617 l68627 ls333\">method. </span><span class=\"pp-class-20 pa t68617 l68628 ls889\">The </span><span class=\"pp-class-20 pa t68617 l68629 ls335\">cost </span><span class=\"pp-class-20 pa t68617 l68630 ls295\">of </span><span class=\"pp-class-20 pa t68617 l68631 ls451\">the </span><span class=\"pp-class-20 pa t68617 l68632 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68108 l3 ls295\">of </span><span class=\"pp-class-20 pa t68108 l38972\">a </span><span class=\"pp-class-20 pa t68108 l68633 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68108 l68634 ls324\">is </span><span class=\"pp-class-20 pa t68108 l68635 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68636 ls3763\">fair </span><span class=\"pp-class-20 pa t68108 l68637 ls643\">value </span><span class=\"pp-class-20 pa t68108 l68638 ls295\">of </span><span class=\"pp-class-20 pa t68108 l68639 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68640 ls15\">assets </span><span class=\"pp-class-20 pa t68108 l68641 ls8964\">transferred, </span><span class=\"pp-class-20 pa t68108 l68642 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68643 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68108 l68644 ls3049\">incurred </span><span class=\"pp-class-20 pa t68108 l68645 ls299\">and </span><span class=\"pp-class-20 pa t68108 l68646 ls451\">the </span><span class=\"pp-class-20 pa t68108 l68647 ls817\">equity </span><span class=\"pp-class-20 pa t68108 l68648 ls225\">interests </span><span class=\"pp-class-20 pa t68123 l3 ls2912\">issued </span><span class=\"pp-class-20 pa t68123 l68649 ls409\">by </span><span class=\"pp-class-20 pa t68123 l68650 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68651 ls728\">Group. </span><span class=\"pp-class-20 pa t68123 l68652 ls889\">The </span><span class=\"pp-class-20 pa t68123 l68653 ls335\">cost </span><span class=\"pp-class-20 pa t68123 l68654 ls464\">includes </span><span class=\"pp-class-20 pa t68123 l68655 ls451\">the </span><span class=\"pp-class-20 pa t68123 l68656 ls3763\">fair </span><span class=\"pp-class-20 pa t68123 l68657 ls643\">value </span><span class=\"pp-class-20 pa t68123 l68658 ls295\">of </span><span class=\"pp-class-20 pa t68123 l68659 ls2080\">any </span><span class=\"pp-class-20 pa t68123 l68660 ls1230\">asset </span><span class=\"pp-class-20 pa t68123 l68661 ls2778\">or </span><span class=\"pp-class-20 pa t68123 l68662 ls15987\">liability </span><span class=\"pp-class-20 pa t68123 l68663 ls238\">resulting </span><span class=\"pp-class-20 pa t68123 l68664 ls1361\">from </span><span class=\"pp-class-20 pa t68123 l68665\">a </span><span class=\"pp-class-20 pa t68123 l68666 ls2431\">contingent </span><span class=\"pp-class-20 pa t68137 l3 ls525\">consideration </span><span class=\"pp-class-20 pa t68137 l68667 ls936\">agreement. </span><span class=\"pp-class-20 pa t68137 l68668 ls806\">Acquisition-related </span><span class=\"pp-class-20 pa t68137 l68669 ls3473\">costs </span><span class=\"pp-class-20 pa t68137 l68670 ls305\">are </span><span class=\"pp-class-20 pa t68137 l68671 ls3969\">expensed </span><span class=\"pp-class-20 pa t68137 l68672 ls624\">as </span><span class=\"pp-class-20 pa t68137 l68673 ls2594\">incurred. </span><span class=\"pp-class-20 pa t68137 l68674 xx96 ls379\">Identifiable </span><span class=\"pp-class-20 pa t68137 l68675 ls15\">assets </span><span class=\"pp-class-20 pa t68137 l68676 ls3514\">acquired, </span><span class=\"pp-class-20 pa t68153 l3 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68677 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68678 ls299\">and </span><span class=\"pp-class-20 pa t68153 l68679 ls2431\">contingent </span><span class=\"pp-class-20 pa t68153 l68680 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68153 l68681 ls808\">assumed </span><span class=\"pp-class-20 pa t68153 l68682 ls324\">in </span><span class=\"pp-class-20 pa t68153 l68683\">a </span><span class=\"pp-class-20 pa t68153 l68684 ls718\">business </span><span class=\"pp-class-20 pa t68153 l68685 ls10369\">combination </span><span class=\"pp-class-20 pa t68153 l68686 ls305\">are </span><span class=\"pp-class-20 pa t68153 l68687 ls142\">measured </span><span class=\"pp-class-20 pa t68153 l68688 ls13551\">initially </span><span class=\"pp-class-20 pa t68153 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l3 ls740\">their </span><span class=\"pp-class-20 pa t68168 l68689 ls3763\">fair </span><span class=\"pp-class-20 pa t68168 l68690 ls643\">value </span><span class=\"pp-class-20 pa t68168 l68691 ls1221\">at </span><span class=\"pp-class-20 pa t68168 l68692 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68168 l68693 ls10288\">date. </span><span class=\"pp-class-20 pa t68168 l68694 ls602\">On </span><span class=\"pp-class-20 pa t68168 l68695 ls15\">an </span><span class=\"pp-class-20 pa t68168 l68696 ls4178\">acquisition-by-acquisition </span><span class=\"pp-class-20 pa t68168 l68697 ls350\">basis, </span><span class=\"pp-class-20 pa t68168 l68698 ls451\">the </span><span class=\"pp-class-20 pa t68168 l68699 ls1478\">Group </span><span class=\"pp-class-20 pa t68168 l68700 ls369\">recognises </span><span class=\"pp-class-20 pa t68168 l68701 ls2080\">any </span><span class=\"pp-class-20 pa t68168 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68703 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68703 l68704 ls397\">interest </span><span class=\"pp-class-20 pa t68703 l68705 ls324\">in </span><span class=\"pp-class-20 pa t68703 l68706 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68707 ls838\">acquiree </span><span class=\"pp-class-20 pa t68703 l68708 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68709 ls3763\">fair </span><span class=\"pp-class-20 pa t68703 l68710 ls643\">value </span><span class=\"pp-class-20 pa t68703 l68711 ls2778\">or </span><span class=\"pp-class-20 pa t68703 l68712 ls1221\">at </span><span class=\"pp-class-20 pa t68703 l68713 ls451\">the </span><span class=\"pp-class-20 pa t68703 l68714 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68703 l68715 ls1900\">interest\u2019s </span><span class=\"pp-class-20 pa t68703 l68716 ls365\">proportionate </span><span class=\"pp-class-20 pa t68703 l65053 ls509\">share </span><span class=\"pp-class-20 pa t68171 l3 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68717 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68718 ls1980\">acquiree\u2019s </span><span class=\"pp-class-20 pa t68171 l68719 ls3509\">net </span><span class=\"pp-class-20 pa t68171 l68720 ls86\">assets. </span><span class=\"pp-class-20 pa t68171 l68721 ls889\">The </span><span class=\"pp-class-20 pa t68171 l68722 ls178\">excess </span><span class=\"pp-class-20 pa t68171 l68723 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68724 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68725 ls335\">cost </span><span class=\"pp-class-20 pa t68171 l68726 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68727 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68728 ls3033\">acquisition </span><span class=\"pp-class-20 pa t68171 l68729 ls1247\">over </span><span class=\"pp-class-20 pa t68171 l68730 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68731 ls3763\">fair </span><span class=\"pp-class-20 pa t68171 l68732 ls643\">value </span><span class=\"pp-class-20 pa t68171 l68733 ls295\">of </span><span class=\"pp-class-20 pa t68171 l68734 ls451\">the </span><span class=\"pp-class-20 pa t68171 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t68185 l3 ls509\">share </span><span class=\"pp-class-20 pa t68185 l68736 ls295\">of </span><span class=\"pp-class-20 pa t68185 l68737 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68738 xx96 ls2487\">identifiable </span><span class=\"pp-class-20 pa t68185 l68739 ls3509\">net </span><span class=\"pp-class-20 pa t68185 l68740 ls15\">assets </span><span class=\"pp-class-20 pa t68185 l68741 ls3520\">acquired </span><span class=\"pp-class-20 pa t68185 l68742 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68743 ls168\">recorded </span><span class=\"pp-class-20 pa t68185 l68744 ls624\">as </span><span class=\"pp-class-20 pa t68185 l68745 ls967\">goodwill. </span><span class=\"pp-class-20 pa t68185 l68746 ls1480\">If </span><span class=\"pp-class-20 pa t68185 l68747 ls377\">this </span><span class=\"pp-class-20 pa t68185 l68748 ls324\">is </span><span class=\"pp-class-20 pa t68185 l68749 ls817\">less </span><span class=\"pp-class-20 pa t68185 l68750 ls289\">than </span><span class=\"pp-class-20 pa t68185 l68751 ls451\">the </span><span class=\"pp-class-20 pa t68185 l68752 ls3763\">fair </span><span class=\"pp-class-20 pa t68185 l68753 ls643\">value </span><span class=\"pp-class-20 pa t68185 l316 ls295\">of </span><span class=\"pp-class-20 pa t68200 l3 ls451\">the </span><span class=\"pp-class-20 pa t68200 l25726 ls3509\">net </span><span class=\"pp-class-20 pa t68200 l68754 ls15\">assets </span><span class=\"pp-class-20 pa t68200 l68755 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68756 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68757 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68200 l68758 ls324\">in </span><span class=\"pp-class-20 pa t68200 l68759 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68760 ls1607\">case </span><span class=\"pp-class-20 pa t68200 l68761 ls295\">of </span><span class=\"pp-class-20 pa t68200 l68762\">a </span><span class=\"pp-class-20 pa t68200 l68763 ls3127\">bargain </span><span class=\"pp-class-20 pa t68200 l68764 ls12078\">purchase, </span><span class=\"pp-class-20 pa t68200 l68765 ls451\">the </span><span class=\"pp-class-20 pa t68200 l68766 ls940\">difference </span><span class=\"pp-class-20 pa t68200 l68767 ls324\">is </span><span class=\"pp-class-20 pa t68200 l68768 ls1123\">recognised </span><span class=\"pp-class-20 pa t68200 l68769 ls8964\">directly </span><span class=\"pp-class-20 pa t68200 l3876 ls324\">in </span><span class=\"pp-class-20 pa t68215 l3 ls451\">the </span><span class=\"pp-class-20 pa t68215 l972 ls397\">statement </span><span class=\"pp-class-20 pa t68215 l15930 ls295\">of </span><span class=\"pp-class-20 pa t68215 l68770 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t68215 l68771 ls2778\">or </span><span class=\"pp-class-20 pa t68215 l68772 ls936\">loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__29-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77327 l3 ls77328\">26.1 </span><span class=\"pp-class-25 pa t77327 l77329 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77327 l77330 ls110\">policy </span><span class=\"pp-class-25 pa t77327 l29926 ls13614\">relating </span><span class=\"pp-class-25 pa t77327 l77331 ls548\">to </span><span class=\"pp-class-25 pa t77327 l3164 ls192\">financial </span><span class=\"pp-class-25 pa t77327 l77332 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20491 l3 ls889\">The </span><span class=\"pp-class-20 pa t20491 l77333 ls1478\">Group </span><span class=\"pp-class-20 pa t20491 l77334 xx96 ls3358\">classifies </span><span class=\"pp-class-20 pa t20491 l77335 ls248\">its </span><span class=\"pp-class-20 pa t20491 l77336 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77337 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77338 ls324\">in </span><span class=\"pp-class-20 pa t20491 l77339 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77340 ls2162\">following </span><span class=\"pp-class-20 pa t20491 l77341 ls6746\">categories: </span><span class=\"pp-class-20 pa t20491 l77342 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77343 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77344 ls1221\">at </span><span class=\"pp-class-20 pa t20491 l77345 ls3763\">fair </span><span class=\"pp-class-20 pa t20491 l77346 ls643\">value </span><span class=\"pp-class-20 pa t20491 l731 ls299\">and </span><span class=\"pp-class-20 pa t20496 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20496 l77347 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77348 ls1221\">at </span><span class=\"pp-class-20 pa t20496 l77349 ls4265\">amortised </span><span class=\"pp-class-20 pa t20496 l77350 ls876\">cost. </span><span class=\"pp-class-20 pa t20496 l77351 ls889\">The </span><span class=\"pp-class-20 pa t20496 l77352 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20496 l77353 ls88\">depends </span><span class=\"pp-class-20 pa t20496 l77354 ls313\">on </span><span class=\"pp-class-20 pa t20496 l77355 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77356 ls1301\">entity\u2019s </span><span class=\"pp-class-20 pa t20496 l77357 ls718\">business </span><span class=\"pp-class-20 pa t20496 l77358 ls9048\">model </span><span class=\"pp-class-20 pa t20496 l77359 ls350\">for </span><span class=\"pp-class-20 pa t20496 l77360 ls738\">managing </span><span class=\"pp-class-20 pa t20502 l3 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77361 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l77362 ls15\">assets </span><span class=\"pp-class-20 pa t20502 l77363 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77364 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77365 ls4706\">contractual </span><span class=\"pp-class-20 pa t20502 l77366 ls3820\">terms </span><span class=\"pp-class-20 pa t20502 l77367 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77368 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77369 ls436\">cash </span><span class=\"pp-class-20 pa t20502 l77370 xx96 ls707\">flows. </span><span class=\"pp-class-20 pa t20502 l77371 ls365\">Management </span><span class=\"pp-class-20 pa t20502 l77372 ls631\">determines </span><span class=\"pp-class-20 pa t20502 l77373 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77374 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20509 l3 ls295\">of </span><span class=\"pp-class-20 pa t20509 l5940 ls248\">its </span><span class=\"pp-class-20 pa t20509 l77375 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20509 l77376 ls15\">assets </span><span class=\"pp-class-20 pa t20509 l77377 ls1221\">at </span><span class=\"pp-class-20 pa t20509 l77378 ls3146\">initial </span><span class=\"pp-class-20 pa t20509 l77379 ls1102\">recognition.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20530 l3 ls770\">Regular </span><span class=\"pp-class-20 pa t20530 l77380 ls1564\">purchases </span><span class=\"pp-class-20 pa t20530 l77381 ls299\">and </span><span class=\"pp-class-20 pa t20530 l77382 ls3675\">sales </span><span class=\"pp-class-20 pa t20530 l77383 ls295\">of </span><span class=\"pp-class-20 pa t20530 l77384 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20530 l77385 ls15\">assets </span><span class=\"pp-class-20 pa t20530 l77386 ls305\">are </span><span class=\"pp-class-20 pa t20530 l77387 ls1123\">recognised </span><span class=\"pp-class-20 pa t20530 l77388 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77389 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77390 ls901\">trade </span><span class=\"pp-class-20 pa t20530 l77391 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77392\">\u2013 </span><span class=\"pp-class-20 pa t20530 l77393 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77394 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77395 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77396 ls631\">which </span><span class=\"pp-class-20 pa t20530 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77397 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l68546 ls1051\">commits </span><span class=\"pp-class-20 pa t77397 l77398 ls309\">to </span><span class=\"pp-class-20 pa t77397 l77399 ls3416\">purchase </span><span class=\"pp-class-20 pa t77397 l77400 ls2778\">or </span><span class=\"pp-class-20 pa t77397 l77401 ls471\">sell </span><span class=\"pp-class-20 pa t77397 l77402 ls15\">an </span><span class=\"pp-class-20 pa t77397 l77403 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77404 l3 ls534\">At </span><span class=\"pp-class-20 pa t77404 l77405 ls3146\">initial </span><span class=\"pp-class-20 pa t77404 l77406 ls1039\">recognition, </span><span class=\"pp-class-20 pa t77404 l77407 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77408 ls1478\">Group </span><span class=\"pp-class-20 pa t77404 l77409 ls2688\">measures </span><span class=\"pp-class-20 pa t77404 l77410\">a </span><span class=\"pp-class-20 pa t77404 l77411 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77404 l77412 ls1230\">asset </span><span class=\"pp-class-20 pa t77404 l77413 ls1221\">at </span><span class=\"pp-class-20 pa t77404 l49881 ls248\">its </span><span class=\"pp-class-20 pa t77404 l77414 ls3763\">fair </span><span class=\"pp-class-20 pa t77404 l77415 ls643\">value </span><span class=\"pp-class-20 pa t77404 l77416 ls186\">plus, </span><span class=\"pp-class-20 pa t77404 l77417 ls324\">in </span><span class=\"pp-class-20 pa t77404 l77418 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77419 ls1607\">case </span><span class=\"pp-class-20 pa t77404 l77420 ls295\">of </span><span class=\"pp-class-20 pa t77404 l77421\">a </span><span class=\"pp-class-20 pa t77404 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77422 l3 ls1230\">asset </span><span class=\"pp-class-20 pa t77422 l77423 ls994\">not </span><span class=\"pp-class-20 pa t77422 l77424 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77425 ls3763\">fair </span><span class=\"pp-class-20 pa t77422 l77426 ls643\">value </span><span class=\"pp-class-20 pa t77422 l77427 ls629\">through </span><span class=\"pp-class-20 pa t77422 l77428 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77422 l77429 ls2778\">or </span><span class=\"pp-class-20 pa t77422 l77430 ls3551\">loss, </span><span class=\"pp-class-20 pa t77422 l77431 ls2639\">transaction </span><span class=\"pp-class-20 pa t77422 l77432 ls3473\">costs </span><span class=\"pp-class-20 pa t77422 l77433 ls337\">that </span><span class=\"pp-class-20 pa t77422 l77434 ls305\">are </span><span class=\"pp-class-20 pa t77422 l77435 ls8964\">directly </span><span class=\"pp-class-20 pa t77422 l77436 ls728\">attributable </span><span class=\"pp-class-20 pa t77422 l77437 ls309\">to </span><span class=\"pp-class-20 pa t77422 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77438 l3 ls3033\">acquisition </span><span class=\"pp-class-20 pa t77438 l77439 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77440 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77441 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77442 ls608\">asset. </span><span class=\"pp-class-20 pa t77438 l77443 ls3086\">Transaction </span><span class=\"pp-class-20 pa t77438 l77444 ls3473\">costs </span><span class=\"pp-class-20 pa t77438 l77445 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77446 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77447 ls15\">assets </span><span class=\"pp-class-20 pa t77438 l77448 ls309\">carried </span><span class=\"pp-class-20 pa t77438 l77449 ls1221\">at </span><span class=\"pp-class-20 pa t77438 l77450 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l77451 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77452 ls629\">through </span><span class=\"pp-class-20 pa t77438 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l3 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l28406 ls1333\">loss </span><span class=\"pp-class-20 pa t77453 l63404 ls305\">are </span><span class=\"pp-class-20 pa t77453 l77454 ls3969\">expensed </span><span class=\"pp-class-20 pa t77453 l77455 ls324\">in </span><span class=\"pp-class-20 pa t77453 l77456 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77457 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77458 ls936\">loss.</span></p><div class=\"pp-class-4\" id=\"pp-id-7793\"><div class=\" w4676 h77463 pa t2 l3 wtro4 xx77464 tro6 xx77465\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t20377 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t20377 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t20377 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t20377 l77468 ls832\">amortised </span><span class=\"pp-class-69 pa t20377 l77469 ls389\">cost</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20380 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20380 l77470 ls15\">assets </span><span class=\"pp-class-20 pa t20380 l77471 ls397\">(such </span><span class=\"pp-class-20 pa t20380 l77472 ls624\">as </span><span class=\"pp-class-20 pa t20380 l77473 ls301\">loans, </span><span class=\"pp-class-20 pa t20380 l77474 ls901\">trade </span><span class=\"pp-class-20 pa t20380 l77475 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20380 l77476 ls1921\">other </span><span class=\"pp-class-20 pa t20380 l77477 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20380 l77478 ls3820\">assets, </span><span class=\"pp-class-20 pa t20380 l77479 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77480 ls299\">and </span><span class=\"pp-class-20 pa t20380 l77481 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77482 ls7088\">equivalents) </span><span class=\"pp-class-20 pa t20380 l69638 ls305\">are </span><span class=\"pp-class-20 pa t20392 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t20392 l77483 ls142\">measured </span><span class=\"pp-class-20 pa t20392 l77484 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77485 ls4265\">amortised </span><span class=\"pp-class-20 pa t20392 l77486 ls335\">cost </span><span class=\"pp-class-20 pa t20392 l77487 ls449\">using </span><span class=\"pp-class-20 pa t20392 l77488 ls451\">the </span><span class=\"pp-class-20 pa t20392 l77489 ls759\">effective </span><span class=\"pp-class-20 pa t20392 l77490 ls397\">interest </span><span class=\"pp-class-20 pa t20392 l77491 ls365\">method, </span><span class=\"pp-class-20 pa t20392 l77492 ls817\">less </span><span class=\"pp-class-20 pa t20392 l77493 ls2080\">any </span><span class=\"pp-class-20 pa t20392 l77494 ls3794\">impairment </span><span class=\"pp-class-20 pa t20392 l77495 ls110\">if </span><span class=\"pp-class-20 pa t20409 l3 ls151\">they </span><span class=\"pp-class-20 pa t20409 l77496 ls305\">are </span><span class=\"pp-class-20 pa t20409 l77497 ls153\">held </span><span class=\"pp-class-20 pa t20409 l77498 ls350\">for </span><span class=\"pp-class-20 pa t20409 l77499 ls337\">collection </span><span class=\"pp-class-20 pa t20409 l77500 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77501 ls4706\">contractual </span><span class=\"pp-class-20 pa t20409 l77502 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77503 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77504 ls1189\">where </span><span class=\"pp-class-20 pa t20409 l77505 ls2309\">those </span><span class=\"pp-class-20 pa t20409 l77506 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77507 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77508 ls551\">represent </span><span class=\"pp-class-20 pa t20409 l77509 ls199\">solely </span><span class=\"pp-class-20 pa t20409 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t20417 l3 ls295\">of </span><span class=\"pp-class-20 pa t20417 l5940 ls202\">principal </span><span class=\"pp-class-20 pa t20417 l77510 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77511 ls7707\">interest.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20430 l3 ls438\">Other </span><span class=\"pp-class-20 pa t20430 l77512 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l77513 ls15\">assets </span><span class=\"pp-class-20 pa t20430 l77514 ls1123\">include </span><span class=\"pp-class-20 pa t20430 l77515 ls110\">term </span><span class=\"pp-class-20 pa t20430 l77516 ls157\">deposits </span><span class=\"pp-class-20 pa t20430 l77517 ls285\">with </span><span class=\"pp-class-20 pa t20430 l77518 ls15\">an </span><span class=\"pp-class-20 pa t20430 l77519 ls2092\">original </span><span class=\"pp-class-20 pa t20430 l77520 ls2665\">maturity </span><span class=\"pp-class-20 pa t20430 l77521 ls891\">exceeding </span><span class=\"pp-class-20 pa t20430 l77522 ls449\">three </span><span class=\"pp-class-20 pa t20430 l77523 ls759\">months.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20444 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20444 l77524 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77525 ls1921\">other </span><span class=\"pp-class-20 pa t20444 l77526 ls493\">receivables </span><span class=\"pp-class-20 pa t20444 l77527 ls375\">after </span><span class=\"pp-class-20 pa t20444 l77528 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77529 ls365\">within </span><span class=\"pp-class-20 pa t20444 l77530 ls821\">one </span><span class=\"pp-class-20 pa t20444 l77531 ls389\">year </span><span class=\"pp-class-20 pa t20444 l77532 ls305\">are </span><span class=\"pp-class-20 pa t20444 l77533 ls1123\">recognised </span><span class=\"pp-class-20 pa t20444 l77534 ls13551\">initially </span><span class=\"pp-class-20 pa t20444 l77535 ls1221\">at </span><span class=\"pp-class-20 pa t20444 l77536 ls2639\">transaction </span><span class=\"pp-class-20 pa t20444 l77537 ls4586\">price </span><span class=\"pp-class-20 pa t20444 l731 ls299\">and </span><span class=\"pp-class-20 pa t77538 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t77538 l77539 ls142\">measured </span><span class=\"pp-class-20 pa t77538 l77540 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77541 ls4265\">amortised </span><span class=\"pp-class-20 pa t77538 l77542 ls4706\">cost, </span><span class=\"pp-class-20 pa t77538 l77543 ls5915\">i.e. </span><span class=\"pp-class-20 pa t77538 l77544 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77545 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77546 ls3509\">net </span><span class=\"pp-class-20 pa t77538 l77547 ls618\">present </span><span class=\"pp-class-20 pa t77538 l77548 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77549 ls295\">of </span><span class=\"pp-class-20 pa t77538 l77550 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77551 ls331\">receivable </span><span class=\"pp-class-20 pa t77538 l77552 ls713\">amount, </span><span class=\"pp-class-20 pa t77538 l35936 ls449\">using </span><span class=\"pp-class-20 pa t20446 l3 ls451\">the </span><span class=\"pp-class-20 pa t20446 l972 ls759\">effective </span><span class=\"pp-class-20 pa t20446 l77553 ls397\">interest </span><span class=\"pp-class-20 pa t20446 l77554 ls713\">rate </span><span class=\"pp-class-20 pa t20446 l77555 ls365\">method, </span><span class=\"pp-class-20 pa t20446 l51786 ls817\">less </span><span class=\"pp-class-20 pa t20446 l77556 ls1099\">allowances </span><span class=\"pp-class-20 pa t20446 l69618 ls350\">for </span><span class=\"pp-class-20 pa t20446 l77557 ls2958\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20464 l3 ls889\">The </span><span class=\"pp-class-20 pa t20464 l77558 ls1478\">Group </span><span class=\"pp-class-20 pa t20464 l77559 ls11460\">assesses </span><span class=\"pp-class-20 pa t20464 l77560 ls313\">on </span><span class=\"pp-class-20 pa t20464 l77561\">a </span><span class=\"pp-class-20 pa t20464 l77562 ls1017\">forward-looking </span><span class=\"pp-class-20 pa t20464 l77563 ls854\">basis </span><span class=\"pp-class-20 pa t20464 l77564 ls451\">the </span><span class=\"pp-class-20 pa t20464 l77565 ls2274\">expected </span><span class=\"pp-class-20 pa t20464 l77566 ls936\">credit </span><span class=\"pp-class-20 pa t20464 l760 ls110\">losses </span><span class=\"pp-class-20 pa t20464 l77567 ls229\">associated </span><span class=\"pp-class-20 pa t20464 l77568 ls285\">with </span><span class=\"pp-class-20 pa t20464 l77569 ls248\">its </span><span class=\"pp-class-20 pa t20464 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l3 ls15\">assets </span><span class=\"pp-class-20 pa t20472 l77570 ls309\">carried </span><span class=\"pp-class-20 pa t20472 l77571 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77572 ls4265\">amortised </span><span class=\"pp-class-20 pa t20472 l77573 ls876\">cost. </span><span class=\"pp-class-20 pa t20472 l77574 ls740\">For </span><span class=\"pp-class-20 pa t20472 l77575 ls901\">trade </span><span class=\"pp-class-20 pa t20472 l77576 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20472 l77577 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77578 ls1478\">Group </span><span class=\"pp-class-20 pa t20472 l77579 ls759\">applies </span><span class=\"pp-class-20 pa t20472 l77580 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77581 xx96 ls389\">simplified </span><span class=\"pp-class-20 pa t20472 l77582 ls367\">approach </span><span class=\"pp-class-20 pa t20472 l3876 ls324\">in </span><span class=\"pp-class-20 pa t20479 l3 ls3037\">accordance </span><span class=\"pp-class-20 pa t20479 l77583 ls285\">with </span><span class=\"pp-class-20 pa t20479 l77584 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20479 l77585\">9 </span><span class=\"pp-class-20 pa t20479 l77586\">\u2013 </span><span class=\"pp-class-40 pa t20479 l77587 ls738\">Financial </span><span class=\"pp-class-40 pa t20479 l77588 ls2701\">Instruments</span><span class=\"pp-class-20 pa t20479 l67597\">, </span><span class=\"pp-class-20 pa t20479 l77589 ls631\">which </span><span class=\"pp-class-20 pa t20479 l77590 ls1507\">requires </span><span class=\"pp-class-20 pa t20479 l77591 ls2274\">expected </span><span class=\"pp-class-20 pa t20479 l77592 ls274\">lifetime </span><span class=\"pp-class-20 pa t20479 l77593 ls110\">losses </span><span class=\"pp-class-20 pa t20479 l77594 ls309\">to </span><span class=\"pp-class-20 pa t20479 l77595 ls346\">be </span><span class=\"pp-class-20 pa t20479 l77596 ls1123\">recognised </span><span class=\"pp-class-20 pa t20491 l3 ls1361\">from </span><span class=\"pp-class-20 pa t20491 l9723 ls3146\">initial </span><span class=\"pp-class-20 pa t20491 l77597 ls2378\">recognition </span><span class=\"pp-class-20 pa t20491 l77598 ls295\">of </span><span class=\"pp-class-20 pa t20491 l77599 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77600 ls1445\">receivables.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20502 l3 ls889\">The </span><span class=\"pp-class-20 pa t20502 l77601 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77602 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77603 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77604 ls1206\">allowance </span><span class=\"pp-class-20 pa t20502 l77605 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77606 ls5425\">deducted </span><span class=\"pp-class-20 pa t20502 l77607 ls1361\">from </span><span class=\"pp-class-20 pa t20502 l77608 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77609 ls4157\">carrying </span><span class=\"pp-class-20 pa t20502 l77610 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77611 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77612 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77613 ls1230\">asset </span><span class=\"pp-class-20 pa t20502 l77614 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77615 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77616 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77617 ls324\">in </span><span class=\"pp-class-20 pa t20502 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20509 l3 ls397\">statement </span><span class=\"pp-class-20 pa t20509 l77618 ls295\">of </span><span class=\"pp-class-20 pa t20509 l77619 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t20509 l77620 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77621 ls1333\">loss </span><span class=\"pp-class-20 pa t20509 l77622 ls2537\">under </span><span class=\"pp-class-20 pa t20509 l77623 ls926\">\u201cImpairment </span><span class=\"pp-class-20 pa t20509 l77624 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77625 ls424\">inventories </span><span class=\"pp-class-20 pa t20509 l46645 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77626 ls901\">trade </span><span class=\"pp-class-20 pa t20509 l77627 ls14375\">receivables\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t77628 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t77628 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t77628 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t77628 l77468 ls1988\">fair </span><span class=\"pp-class-69 pa t77628 l77629 ls2948\">value</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77397 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t77397 l77630 ls15\">assets </span><span class=\"pp-class-20 pa t77397 l77631 ls1221\">at </span><span class=\"pp-class-20 pa t77397 l77632 ls3763\">fair </span><span class=\"pp-class-20 pa t77397 l77633 ls643\">value </span><span class=\"pp-class-20 pa t77397 l77634 ls2594\">consist </span><span class=\"pp-class-20 pa t77397 l77635 ls295\">of </span><span class=\"pp-class-20 pa t77397 l77636 ls817\">equity </span><span class=\"pp-class-20 pa t77397 l77637 ls534\">instruments </span><span class=\"pp-class-20 pa t77397 l77638 ls153\">held </span><span class=\"pp-class-20 pa t77397 l77639 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77640 ls835\">companies </span><span class=\"pp-class-20 pa t77397 l77641 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77642 ls631\">which </span><span class=\"pp-class-20 pa t77397 l77643 ls451\">the </span><span class=\"pp-class-20 pa t77397 l77644 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l77645 ls4733\">does </span><span class=\"pp-class-20 pa t77397 l64508 ls994\">not </span><span class=\"pp-class-20 pa t77646 l3 ls4200\">exercise </span><span class=\"pp-class-20 pa t77646 l77647 ls3520\">control </span><span class=\"pp-class-20 pa t77646 l77648 ls4532\">nor </span><span class=\"pp-class-20 pa t77646 l10763 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t77646 l77649 xx96 ls1004\">influence.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77728 l3 ls5251\">26.2 </span><span class=\"pp-class-25 pa t77728 l77729 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77728 l77730 ls110\">policy </span><span class=\"pp-class-25 pa t77728 l77731 ls13614\">relating </span><span class=\"pp-class-25 pa t77728 l77732 ls548\">to </span><span class=\"pp-class-25 pa t77728 l77733 ls192\">financial </span><span class=\"pp-class-25 pa t77728 l77734 ls2222\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20424 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20424 l77735 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20424 l77736 ls3500\">(including </span><span class=\"pp-class-20 pa t20424 l77737 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20424 l77738 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20424 l77739 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t20424 l77740 ls901\">trade </span><span class=\"pp-class-20 pa t20424 l77741 ls373\">payables </span><span class=\"pp-class-20 pa t20424 l77742 ls299\">and </span><span class=\"pp-class-20 pa t20424 l77743 ls1921\">other </span><span class=\"pp-class-20 pa t20424 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l3 ls2747\">liabilities) </span><span class=\"pp-class-20 pa t20430 l77744 ls305\">are </span><span class=\"pp-class-20 pa t20430 l77745 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t20430 l77746 ls1221\">at </span><span class=\"pp-class-20 pa t20430 l77747 ls4265\">amortised </span><span class=\"pp-class-20 pa t20430 l77748 ls4706\">cost, </span><span class=\"pp-class-20 pa t20430 l77749 ls3043\">except </span><span class=\"pp-class-20 pa t20430 l77750 ls350\">for </span><span class=\"pp-class-20 pa t20430 l77751 ls168\">derivative </span><span class=\"pp-class-20 pa t20430 l77752 ls422\">instruments. </span><span class=\"pp-class-20 pa t20430 l77753 ls17374\">However, </span><span class=\"pp-class-20 pa t20430 l77754 ls2333\">currently, </span><span class=\"pp-class-20 pa t20430 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20436 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t20436 l68546 ls4733\">does </span><span class=\"pp-class-20 pa t20436 l77755 ls994\">not </span><span class=\"pp-class-20 pa t20436 l16369 ls1610\">hold </span><span class=\"pp-class-20 pa t20436 l77756 ls2080\">any </span><span class=\"pp-class-20 pa t20436 l77757 ls168\">derivative </span><span class=\"pp-class-20 pa t20436 l77758 ls493\">positions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20496 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20496 l77809 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77810 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77811 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20496 l77812 ls305\">are </span><span class=\"pp-class-20 pa t20496 l77813 ls740\">offset </span><span class=\"pp-class-20 pa t20496 l77814 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77815 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77816 ls3509\">net </span><span class=\"pp-class-20 pa t20496 l77817 ls689\">amount </span><span class=\"pp-class-20 pa t20496 l77818 ls324\">is </span><span class=\"pp-class-20 pa t20496 l77819 ls3615\">reported </span><span class=\"pp-class-20 pa t20496 l77820 ls324\">in </span><span class=\"pp-class-20 pa t20496 l77821 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77822 ls397\">statement </span><span class=\"pp-class-20 pa t20496 l77823 ls295\">of </span><span class=\"pp-class-20 pa t20496 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l3 ls2053\">position </span><span class=\"pp-class-20 pa t20502 l77824 ls2137\">when </span><span class=\"pp-class-20 pa t20502 l77825 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77826 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77827\">a </span><span class=\"pp-class-20 pa t20502 l77828 ls138\">legally </span><span class=\"pp-class-20 pa t20502 l77829 ls1668\">enforceable </span><span class=\"pp-class-20 pa t20502 l77830 ls901\">right </span><span class=\"pp-class-20 pa t20502 l77831 ls309\">to </span><span class=\"pp-class-20 pa t20502 l77832 ls740\">offset </span><span class=\"pp-class-20 pa t20502 l77833 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77834 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77835 ls468\">amounts </span><span class=\"pp-class-20 pa t20502 l77836 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77837 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77838 ls324\">is </span><span class=\"pp-class-20 pa t20502 l18221 ls15\">an </span><span class=\"pp-class-20 pa t20509 l3 ls3033\">intention </span><span class=\"pp-class-20 pa t20509 l77839 ls309\">to </span><span class=\"pp-class-20 pa t20509 l77840 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77841 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77842\">a </span><span class=\"pp-class-20 pa t20509 l77843 ls3509\">net </span><span class=\"pp-class-20 pa t20509 l77844 ls854\">basis </span><span class=\"pp-class-20 pa t20509 l77845 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77846 ls940\">realise </span><span class=\"pp-class-20 pa t20509 l77847 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77848 ls1230\">asset </span><span class=\"pp-class-20 pa t20509 l77849 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77850 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77851 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77852 ls15987\">liability </span><span class=\"pp-class-20 pa t20509 l77853 ls10457\">simultaneously.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__30": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__31-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77728 l3 ls5251\">26.2 </span><span class=\"pp-class-25 pa t77728 l77729 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77728 l77730 ls110\">policy </span><span class=\"pp-class-25 pa t77728 l77731 ls13614\">relating </span><span class=\"pp-class-25 pa t77728 l77732 ls548\">to </span><span class=\"pp-class-25 pa t77728 l77733 ls192\">financial </span><span class=\"pp-class-25 pa t77728 l77734 ls2222\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20424 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20424 l77735 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20424 l77736 ls3500\">(including </span><span class=\"pp-class-20 pa t20424 l77737 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20424 l77738 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20424 l77739 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t20424 l77740 ls901\">trade </span><span class=\"pp-class-20 pa t20424 l77741 ls373\">payables </span><span class=\"pp-class-20 pa t20424 l77742 ls299\">and </span><span class=\"pp-class-20 pa t20424 l77743 ls1921\">other </span><span class=\"pp-class-20 pa t20424 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l3 ls2747\">liabilities) </span><span class=\"pp-class-20 pa t20430 l77744 ls305\">are </span><span class=\"pp-class-20 pa t20430 l77745 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t20430 l77746 ls1221\">at </span><span class=\"pp-class-20 pa t20430 l77747 ls4265\">amortised </span><span class=\"pp-class-20 pa t20430 l77748 ls4706\">cost, </span><span class=\"pp-class-20 pa t20430 l77749 ls3043\">except </span><span class=\"pp-class-20 pa t20430 l77750 ls350\">for </span><span class=\"pp-class-20 pa t20430 l77751 ls168\">derivative </span><span class=\"pp-class-20 pa t20430 l77752 ls422\">instruments. </span><span class=\"pp-class-20 pa t20430 l77753 ls17374\">However, </span><span class=\"pp-class-20 pa t20430 l77754 ls2333\">currently, </span><span class=\"pp-class-20 pa t20430 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20436 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t20436 l68546 ls4733\">does </span><span class=\"pp-class-20 pa t20436 l77755 ls994\">not </span><span class=\"pp-class-20 pa t20436 l16369 ls1610\">hold </span><span class=\"pp-class-20 pa t20436 l77756 ls2080\">any </span><span class=\"pp-class-20 pa t20436 l77757 ls168\">derivative </span><span class=\"pp-class-20 pa t20436 l77758 ls493\">positions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20496 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20496 l77809 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77810 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77811 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20496 l77812 ls305\">are </span><span class=\"pp-class-20 pa t20496 l77813 ls740\">offset </span><span class=\"pp-class-20 pa t20496 l77814 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77815 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77816 ls3509\">net </span><span class=\"pp-class-20 pa t20496 l77817 ls689\">amount </span><span class=\"pp-class-20 pa t20496 l77818 ls324\">is </span><span class=\"pp-class-20 pa t20496 l77819 ls3615\">reported </span><span class=\"pp-class-20 pa t20496 l77820 ls324\">in </span><span class=\"pp-class-20 pa t20496 l77821 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77822 ls397\">statement </span><span class=\"pp-class-20 pa t20496 l77823 ls295\">of </span><span class=\"pp-class-20 pa t20496 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l3 ls2053\">position </span><span class=\"pp-class-20 pa t20502 l77824 ls2137\">when </span><span class=\"pp-class-20 pa t20502 l77825 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77826 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77827\">a </span><span class=\"pp-class-20 pa t20502 l77828 ls138\">legally </span><span class=\"pp-class-20 pa t20502 l77829 ls1668\">enforceable </span><span class=\"pp-class-20 pa t20502 l77830 ls901\">right </span><span class=\"pp-class-20 pa t20502 l77831 ls309\">to </span><span class=\"pp-class-20 pa t20502 l77832 ls740\">offset </span><span class=\"pp-class-20 pa t20502 l77833 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77834 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77835 ls468\">amounts </span><span class=\"pp-class-20 pa t20502 l77836 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77837 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77838 ls324\">is </span><span class=\"pp-class-20 pa t20502 l18221 ls15\">an </span><span class=\"pp-class-20 pa t20509 l3 ls3033\">intention </span><span class=\"pp-class-20 pa t20509 l77839 ls309\">to </span><span class=\"pp-class-20 pa t20509 l77840 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77841 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77842\">a </span><span class=\"pp-class-20 pa t20509 l77843 ls3509\">net </span><span class=\"pp-class-20 pa t20509 l77844 ls854\">basis </span><span class=\"pp-class-20 pa t20509 l77845 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77846 ls940\">realise </span><span class=\"pp-class-20 pa t20509 l77847 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77848 ls1230\">asset </span><span class=\"pp-class-20 pa t20509 l77849 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77850 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77851 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77852 ls15987\">liability </span><span class=\"pp-class-20 pa t20509 l77853 ls10457\">simultaneously.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__32": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68807 l3 ls889\">The </span><span class=\"pp-class-20 pa t68807 l68808 ls1478\">Group </span><span class=\"pp-class-20 pa t68807 l68809 ls2326\">granted </span><span class=\"pp-class-20 pa t68807 l68810 ls4818\">put </span><span class=\"pp-class-20 pa t68807 l68811 ls293\">options </span><span class=\"pp-class-20 pa t68807 l68812 ls309\">to </span><span class=\"pp-class-20 pa t68807 l68813 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68807 l68814 ls225\">interests </span><span class=\"pp-class-20 pa t68807 l68815 ls324\">in </span><span class=\"pp-class-20 pa t68807 l68816\">a </span><span class=\"pp-class-20 pa t68807 l68817 ls182\">subsidiary, </span><span class=\"pp-class-20 pa t68807 l68818 ls2975\">giving </span><span class=\"pp-class-20 pa t68807 l68819 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68820 ls3507\">holders </span><span class=\"pp-class-20 pa t68807 l68821 ls451\">the </span><span class=\"pp-class-20 pa t68807 l68822 ls901\">right </span><span class=\"pp-class-20 pa t68807 l2232 ls309\">to </span><span class=\"pp-class-20 pa t68823 l3 ls471\">sell </span><span class=\"pp-class-20 pa t68823 l68824 ls2440\">part </span><span class=\"pp-class-20 pa t68823 l68825 ls2778\">or </span><span class=\"pp-class-20 pa t68823 l68826 ls163\">all </span><span class=\"pp-class-20 pa t68823 l68827 ls295\">of </span><span class=\"pp-class-20 pa t68823 l68828 ls740\">their </span><span class=\"pp-class-20 pa t68823 l68829 ls2317\">investment </span><span class=\"pp-class-20 pa t68823 l68830 ls324\">in </span><span class=\"pp-class-20 pa t68823 l68831 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68832 ls560\">subsidiary </span><span class=\"pp-class-20 pa t68823 l50866 ls309\">to </span><span class=\"pp-class-20 pa t68823 l68833 ls451\">the </span><span class=\"pp-class-20 pa t68823 l68834 ls8469\">company. </span><span class=\"pp-class-20 pa t68823 l68835 ls471\">This </span><span class=\"pp-class-20 pa t68823 l68836 ls4818\">put </span><span class=\"pp-class-20 pa t68823 l68837 ls229\">option </span><span class=\"pp-class-20 pa t68823 l68838 ls313\">on </span><span class=\"pp-class-20 pa t68823 l68839 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68840 l3 ls225\">interests </span><span class=\"pp-class-20 pa t68840 l68841 ls2948\">(own </span><span class=\"pp-class-20 pa t68840 l68842 ls817\">equity </span><span class=\"pp-class-20 pa t68840 l68843 ls3127\">instrument) </span><span class=\"pp-class-20 pa t68840 l68844 ls491\">gives </span><span class=\"pp-class-20 pa t68840 l68845 ls476\">rise </span><span class=\"pp-class-20 pa t68840 l68846 ls309\">to </span><span class=\"pp-class-20 pa t68840 l68847\">a </span><span class=\"pp-class-20 pa t68840 l68848 ls960\">gross </span><span class=\"pp-class-20 pa t68840 l68849 ls15987\">liability </span><span class=\"pp-class-20 pa t68840 l68850 ls337\">that </span><span class=\"pp-class-20 pa t68840 l68851 ls324\">is </span><span class=\"pp-class-20 pa t68840 l68852 ls13551\">initially </span><span class=\"pp-class-20 pa t68840 l68853 ls1123\">recognised </span><span class=\"pp-class-20 pa t68840 l68854 ls3192\">against </span><span class=\"pp-class-20 pa t68840 l68855 ls817\">equity </span><span class=\"pp-class-20 pa t68856 l3 ls299\">and </span><span class=\"pp-class-20 pa t68856 l68857 ls142\">measured </span><span class=\"pp-class-20 pa t68856 l68858 ls1221\">at </span><span class=\"pp-class-20 pa t68856 l68859 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68860 ls618\">present </span><span class=\"pp-class-20 pa t68856 l68861 ls643\">value </span><span class=\"pp-class-20 pa t68856 l68862 ls295\">of </span><span class=\"pp-class-20 pa t68856 l68863 ls451\">the </span><span class=\"pp-class-20 pa t68856 l68864 ls168\">redemption </span><span class=\"pp-class-20 pa t68856 l68865 ls689\">amount </span><span class=\"pp-class-20 pa t68856 l68866 ls1216\">(exercise </span><span class=\"pp-class-20 pa t68856 l68867 ls9561\">price) </span><span class=\"pp-class-20 pa t68856 l68868 ls324\">in </span><span class=\"pp-class-20 pa t68856 l68869 ls3037\">accordance </span><span class=\"pp-class-20 pa t68856 l68870 ls285\">with </span><span class=\"pp-class-20 pa t68856 l68871 ls12244\">IAS </span><span class=\"pp-class-20 pa t68856 l68872 ls342\">32 </span><span class=\"pp-class-20 pa t68856 l68873\">\u2013 </span><span class=\"pp-class-40 pa t68874 l3 ls738\">Financial </span><span class=\"pp-class-40 pa t68874 l68875 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t68874 l68876 ls8475\">presentation</span><span class=\"pp-class-20 pa t68874 l68877\">. </span><span class=\"pp-class-20 pa t68874 l68878 ls471\">This </span><span class=\"pp-class-20 pa t68874 l68879 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t68874 l68880 ls15987\">liability </span><span class=\"pp-class-20 pa t68874 l68881 ls324\">is </span><span class=\"pp-class-20 pa t68874 l68882 ls305\">included </span><span class=\"pp-class-20 pa t68874 l68883 ls324\">in </span><span class=\"pp-class-20 pa t68874 l68884 ls451\">the </span><span class=\"pp-class-20 pa t68874 l68885 ls1921\">other </span><span class=\"pp-class-20 pa t68874 l68886 ls2201\">non-current </span><span class=\"pp-class-20 pa t68874 l68887 ls1288\">liabilities. </span><span class=\"pp-class-20 pa t68888 l3 ls471\">This </span><span class=\"pp-class-20 pa t68888 l45747 ls960\">gross </span><span class=\"pp-class-20 pa t68888 l68889 ls15987\">liability </span><span class=\"pp-class-20 pa t68888 l68890 ls324\">is </span><span class=\"pp-class-20 pa t68888 l68891 ls738\">subsequently </span><span class=\"pp-class-20 pa t68888 l68892 ls142\">measured </span><span class=\"pp-class-20 pa t68888 l68893 ls1221\">at </span><span class=\"pp-class-20 pa t68888 l68894 ls3763\">fair </span><span class=\"pp-class-20 pa t68888 l68895 ls1078\">value. </span><span class=\"pp-class-20 pa t68888 l68896 ls889\">The </span><span class=\"pp-class-20 pa t68888 l68897 ls940\">difference </span><span class=\"pp-class-20 pa t68888 l68898 ls1083\">between </span><span class=\"pp-class-20 pa t68888 l68899 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68900 ls643\">value </span><span class=\"pp-class-20 pa t68888 l68901 ls295\">of </span><span class=\"pp-class-20 pa t68888 l68902 ls451\">the </span><span class=\"pp-class-20 pa t68888 l68702 ls3049\">non-</span><span class=\"pp-class-20 pa t68903 l3 ls1380\">controlling </span><span class=\"pp-class-20 pa t68903 l68904 ls397\">interest </span><span class=\"pp-class-20 pa t68903 l68905 ls299\">and </span><span class=\"pp-class-20 pa t68903 l68906 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68907 ls3763\">fair </span><span class=\"pp-class-20 pa t68903 l68908 ls643\">value </span><span class=\"pp-class-20 pa t68903 l68909 ls295\">of </span><span class=\"pp-class-20 pa t68903 l68910 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68911 ls15987\">liability </span><span class=\"pp-class-20 pa t68903 l68912 ls324\">is </span><span class=\"pp-class-20 pa t68903 l68913 ls1027\">allocated </span><span class=\"pp-class-20 pa t68903 l68914 ls309\">to </span><span class=\"pp-class-20 pa t68903 l68915 ls451\">the </span><span class=\"pp-class-20 pa t68903 l68916 ls726\">retained </span><span class=\"pp-class-20 pa t68903 l68917 ls2665\">earnings </span><span class=\"pp-class-20 pa t68903 l68918 ls2041\">(Group </span><span class=\"pp-class-20 pa t68903 l68919 ls1889\">share), </span><span class=\"pp-class-20 pa t68920 l3 ls631\">which </span><span class=\"pp-class-20 pa t68920 l7507 ls305\">are </span><span class=\"pp-class-20 pa t68920 l68921 ls305\">included </span><span class=\"pp-class-20 pa t68920 l68922 ls324\">in </span><span class=\"pp-class-20 pa t68920 l68923 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t68920 l68924 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68925 l3 ls471\">This </span><span class=\"pp-class-20 pa t68925 l68926 ls15987\">liability </span><span class=\"pp-class-20 pa t68925 l68927 ls324\">is </span><span class=\"pp-class-20 pa t68925 l68928 ls693\">adjusted </span><span class=\"pp-class-20 pa t68925 l68929 ls1221\">at </span><span class=\"pp-class-20 pa t68925 l68930 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68931 ls2309\">end </span><span class=\"pp-class-20 pa t68925 l68932 ls295\">of </span><span class=\"pp-class-20 pa t68925 l68933 ls2767\">each </span><span class=\"pp-class-20 pa t68925 l68934 ls1478\">reporting </span><span class=\"pp-class-20 pa t68925 l68935 ls1233\">period </span><span class=\"pp-class-20 pa t68925 l52827 ls309\">to </span><span class=\"pp-class-20 pa t68925 l68936 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t68925 l68937 ls669\">changes </span><span class=\"pp-class-20 pa t68925 l68938 ls324\">in </span><span class=\"pp-class-20 pa t68925 l68939 ls451\">the </span><span class=\"pp-class-20 pa t68925 l68940 ls750\">estimated </span><span class=\"pp-class-20 pa t68925 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t68942 l3 ls4586\">price </span><span class=\"pp-class-20 pa t68942 l68943 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68944 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68945 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68946 ls299\">and </span><span class=\"pp-class-20 pa t68942 l68947 ls451\">the </span><span class=\"pp-class-20 pa t68942 l43167 ls4157\">carrying </span><span class=\"pp-class-20 pa t68942 l68948 ls689\">amount </span><span class=\"pp-class-20 pa t68942 l68949 ls295\">of </span><span class=\"pp-class-20 pa t68942 l68950 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68942 l68951 ls199\">interests. </span><span class=\"pp-class-20 pa t68942 l68952 ls1480\">If </span><span class=\"pp-class-20 pa t68942 l68953 ls451\">the </span><span class=\"pp-class-20 pa t68942 l68954 ls229\">option </span><span class=\"pp-class-20 pa t68942 l68955 ls2977\">comes </span><span class=\"pp-class-20 pa t68942 l68956 ls309\">to </span><span class=\"pp-class-20 pa t68942 l68957 ls2665\">maturity </span><span class=\"pp-class-20 pa t68958 l3 ls3820\">without </span><span class=\"pp-class-20 pa t68958 l68959 ls329\">exercising, </span><span class=\"pp-class-20 pa t68958 l68960 ls451\">the </span><span class=\"pp-class-20 pa t68958 l68961 ls15987\">liability </span><span class=\"pp-class-20 pa t68958 l68962 ls324\">is </span><span class=\"pp-class-20 pa t68958 l68963 ls779\">derecognised </span><span class=\"pp-class-20 pa t68958 l68964 ls3192\">against </span><span class=\"pp-class-20 pa t68958 l68965 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t68958 l68966 ls225\">interests </span><span class=\"pp-class-20 pa t68958 l68967 ls299\">and </span><span class=\"pp-class-20 pa t68958 l68968 ls726\">retained </span><span class=\"pp-class-20 pa t68958 l68969 ls2665\">earnings </span><span class=\"pp-class-20 pa t68970 l3 ls2041\">(Group </span><span class=\"pp-class-20 pa t68970 l68971 ls38760\">share).</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__34": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7611\"><div class=\" w4676 h2841 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t68973 l3 ls68974 wtro4471 wtr4472 tro4473 tr4474\">1.4\t</span><span class=\"pp-class-25 pa t68973 l17371 ls3386 wtro4471 wtr4472 tro4473 tr4474\">Foreign </span><span class=\"pp-class-25 pa t68973 l68975 ls214 wtro4471 wtr4472 tro4473 tr4474\">currencies </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68976 l3 ls369 wtro4477 wtr4472 tro4478 tr4474\">Items </span><span class=\"pp-class-20 pa t68976 l68977 ls305 wtro4477 wtr4472 tro4478 tr4474\">included </span><span class=\"pp-class-20 pa t68976 l68978 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68976 l68979 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68980 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t68976 l68981 ls424 wtro4477 wtr4472 tro4478 tr4474\">statements </span><span class=\"pp-class-20 pa t68976 l68982 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68983 ls2767 wtro4477 wtr4472 tro4478 tr4474\">each </span><span class=\"pp-class-20 pa t68976 l68984 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68985 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68986 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t68976 l68987 ls178 wtro4477 wtr4472 tro4478 tr4474\">entities </span><span class=\"pp-class-20 pa t68976 l68988 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t68976 l68989 ls142 wtro4477 wtr4472 tro4478 tr4474\">measured </span><span class=\"pp-class-20 pa t68976 l68990 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t68976 l68991 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68992 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t68976 l68993 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68994 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l68995 ls1233 wtro4477 wtr4472 tro4478 tr4474\">primary </span><span class=\"pp-class-20 pa t68994 l68996 ls740 wtro4477 wtr4472 tro4478 tr4474\">economic </span><span class=\"pp-class-20 pa t68994 l68997 ls1507 wtro4477 wtr4472 tro4478 tr4474\">environment </span><span class=\"pp-class-20 pa t68994 l68998 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68994 l68999 ls631 wtro4477 wtr4472 tro4478 tr4474\">which </span><span class=\"pp-class-20 pa t68994 l69000 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l69001 ls1361 wtro4477 wtr4472 tro4478 tr4474\">entity </span><span class=\"pp-class-20 pa t68994 l69002 ls3675 wtro4477 wtr4472 tro4478 tr4474\">operates </span><span class=\"pp-class-20 pa t68994 l69003 ls578 wtro4477 wtr4472 tro4478 tr4474\">(\u2018the </span><span class=\"pp-class-20 pa t68994 l69004 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t68994 l69005 ls7587 wtro4477 wtr4472 tro4478 tr4474\">currency\u2019). </span><span class=\"pp-class-20 pa t68994 l69006 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t68994 l69007 ls3526 wtro4477 wtr4472 tro4478 tr4474\">Consolidated </span><span class=\"pp-class-20 pa t69008 l3 ls352 wtro4477 wtr4472 tro4478 tr4474\">Financial </span><span class=\"pp-class-20 pa t69008 l69009 ls553 wtro4477 wtr4472 tro4478 tr4474\">Statements </span><span class=\"pp-class-20 pa t69008 l69010 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69008 l69011 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69008 l69012 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69008 l69013 ls3601 wtro4477 wtr4472 tro4478 tr4474\">euro, </span><span class=\"pp-class-20 pa t69008 l69014 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69008 l3883 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t69008 l69015 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69008 l69016 ls2955 wtro4477 wtr4472 tro4478 tr4474\">currency. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69017 l3 ls1059 wtro18330 wtr4472 tro18331 tr4474\">Transactions </span><span class=\"pp-class-69 pa t69017 l69018 ls986 wtro18330 wtr4472 tro18331 tr4474\">in </span><span class=\"pp-class-69 pa t69017 l69019 ls2326 wtro18330 wtr4472 tro18331 tr4474\">foreign </span><span class=\"pp-class-69 pa t69017 l69020 ls2767 wtro18330 wtr4472 tro18331 tr4474\">currencies </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls182 wtro4477 wtr4472 tro4478 tr4474\">Transactions </span><span class=\"pp-class-20 pa t69021 l69022 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69021 l69023 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69021 l69024 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69021 l69025 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69021 l69026 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69021 l69027 ls1113 wtro4477 wtr4472 tro4478 tr4474\">into </span><span class=\"pp-class-20 pa t69021 l69028 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69029 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t69021 l69030 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t69021 l69031 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69021 l69032 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69033 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69021 l69034 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69035 l3 ls2050 wtro4477 wtr4472 tro4478 tr4474\">applicable </span><span class=\"pp-class-20 pa t69035 l69036 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69035 l69037 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69038 ls2095 wtro4477 wtr4472 tro4478 tr4474\">date </span><span class=\"pp-class-20 pa t69035 l69039 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69035 l69040 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69041 ls1472 wtro4477 wtr4472 tro4478 tr4474\">transaction. </span><span class=\"pp-class-20 pa t69035 l69042 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Monetary </span><span class=\"pp-class-20 pa t69035 l69043 ls15 wtro4477 wtr4472 tro4478 tr4474\">assets </span><span class=\"pp-class-20 pa t69035 l69044 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69035 l69045 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69035 l69046 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69035 l69047 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69035 l69048 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69035 l69049 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69035 l69050 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69051 l3 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69051 l69052 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69053 ls424 wtro4477 wtr4472 tro4478 tr4474\">closing </span><span class=\"pp-class-20 pa t69051 l69054 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69051 l69055 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69051 l69056 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69057 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69051 l69058 ls10288 wtro4477 wtr4472 tro4478 tr4474\">date. </span><span class=\"pp-class-20 pa t69051 l69059 ls587 wtro4477 wtr4472 tro4478 tr4474\">Resulting </span><span class=\"pp-class-20 pa t69051 l69060 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69051 l69061 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69051 l69062 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69051 l69063 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69051 l69064 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69051 l69065 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69051 l69066 ls1123 wtro4477 wtr4472 tro4478 tr4474\">recognised </span><span class=\"pp-class-20 pa t69051 l69067 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69051 l69068 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69069 l3 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69069 l69070 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69069 l69071 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69069 l69072 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69069 l69073 ls936 wtro4477 wtr4472 tro4478 tr4474\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69074 l3 ls1912 wtro4477 wtr4472 tro4478 tr4474\">Foreign </span><span class=\"pp-class-20 pa t69074 l69075 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69074 l69076 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69074 l69077 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69078 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69074 l69079 ls337 wtro4477 wtr4472 tro4478 tr4474\">that </span><span class=\"pp-class-20 pa t69074 l69080 ls2424 wtro4477 wtr4472 tro4478 tr4474\">relate </span><span class=\"pp-class-20 pa t69074 l69081 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69074 l69082 ls3696 wtro4477 wtr4472 tro4478 tr4474\">interest-bearing </span><span class=\"pp-class-20 pa t69074 l69083 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69074 l69084 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69085 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69086 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69087 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69088 ls738 wtro4477 wtr4472 tro4478 tr4474\">equivalents </span><span class=\"pp-class-20 pa t69074 l69089 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69090 l3 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69090 l69091 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69090 l69092 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69093 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69090 l69094 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69090 l69095 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69090 l69096 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69090 l69097 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69090 l69098 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69090 l69099 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69100 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t69090 l69101 ls1988 wtro4477 wtr4472 tro4478 tr4474\">result. </span><span class=\"pp-class-20 pa t69090 l69102 ls1123 wtro4477 wtr4472 tro4478 tr4474\">All </span><span class=\"pp-class-20 pa t69090 l69103 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t69090 l69104 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69090 l69105 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69090 l69106 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69090 l69107 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69108 l3 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69108 l69109 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69108 l69110 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69108 l69111 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69108 l69112 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69108 l69113 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69108 l69114 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69108 l69115 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69108 l69116 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69108 l69117 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69108 l69118 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69108 l69119 ls1268 wtro4477 wtr4472 tro4478 tr4474\">operating </span><span class=\"pp-class-20 pa t69108 l69120 ls1930 wtro4477 wtr4472 tro4478 tr4474\">result.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69121 l3 ls592 wtro18330 wtr4472 tro18331 tr4474\">Financial </span><span class=\"pp-class-69 pa t69121 l69122 ls289 wtro18330 wtr4472 tro18331 tr4474\">statements </span><span class=\"pp-class-69 pa t69121 l69123 ls401 wtro18330 wtr4472 tro18331 tr4474\">of </span><span class=\"pp-class-69 pa t69121 l69124 ls2326 wtro18330 wtr4472 tro18331 tr4474\">foreign </span><span class=\"pp-class-69 pa t69121 l69125 ls229 wtro18330 wtr4472 tro18331 tr4474\">entities </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69126 l3 ls740 wtro4477 wtr4472 tro4478 tr4474\">For </span><span class=\"pp-class-20 pa t69126 l69127 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69126 l69128 ls178 wtro4477 wtr4472 tro4478 tr4474\">entities </span><span class=\"pp-class-20 pa t69126 l69129 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69126 l69130 wtro4477 wtr4472 tro4478 tr4474\">a </span><span class=\"pp-class-20 pa t69126 l69131 ls1070 wtro4477 wtr4472 tro4478 tr4474\">different </span><span class=\"pp-class-20 pa t69126 l69132 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t69126 l69133 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t69126 l69134 ls289 wtro4477 wtr4472 tro4478 tr4474\">than </span><span class=\"pp-class-20 pa t69126 l69135 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69126 l69136 ls1049 wtro4477 wtr4472 tro4478 tr4474\">euro: </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69137 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69137 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69137 l6361 ls1539 wtro4477 wtr4472 tro4478 tr4474\">Assets </span><span class=\"pp-class-20 pa t69137 l69138 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69137 l69139 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69137 l69140 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69137 l69141 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69137 l69142 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69137 l69143 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69144 ls707 wtro4477 wtr4472 tro4478 tr4474\">euro </span><span class=\"pp-class-20 pa t69137 l69145 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69137 l69146 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69147 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69137 l69148 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69137 l69149 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69137 l69150 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69137 l69151 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69137 l69152 ls1558 wtro4477 wtr4472 tro4478 tr4474\">date;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69153 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69153 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69153 l6361 ls369 wtro4477 wtr4472 tro4478 tr4474\">Items </span><span class=\"pp-class-20 pa t69153 l69154 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69153 l69155 ls2639 wtro4477 wtr4472 tro4478 tr4474\">income </span><span class=\"pp-class-20 pa t69153 l69156 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69153 l69157 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69153 l69158 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69153 l69159 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69153 l69160 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69153 l69161 ls379 wtro4477 wtr4472 tro4478 tr4474\">monthly </span><span class=\"pp-class-20 pa t69153 l69162 ls553 wtro4477 wtr4472 tro4478 tr4474\">average </span><span class=\"pp-class-20 pa t69153 l69163 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69153 l69164 ls69 wtro4477 wtr4472 tro4478 tr4474\">rate; </span><span class=\"pp-class-20 pa t69153 l69165 ls289 wtro4477 wtr4472 tro4478 tr4474\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69166 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69166 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69166 l6361 ls322 wtro4477 wtr4472 tro4478 tr4474\">Equity </span><span class=\"pp-class-20 pa t69166 l69167 ls738 wtro4477 wtr4472 tro4478 tr4474\">items </span><span class=\"pp-class-20 pa t69166 l69168 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69166 l69169 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69166 l69170 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69166 l29942 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69166 l69171 ls759 wtro4477 wtr4472 tro4478 tr4474\">historical </span><span class=\"pp-class-20 pa t69166 l69172 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69166 l69173 ls15893 wtro4477 wtr4472 tro4478 tr4474\">rate.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69174 l3 wtro4477 wtr4472 tro4478 tr4474\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69175 l3 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t69175 l69176 ls238 wtro4477 wtr4472 tro4478 tr4474\">resulting </span><span class=\"pp-class-20 pa t69175 l69177 ls4200 wtro4477 wtr4472 tro4478 tr4474\">translation </span><span class=\"pp-class-20 pa t69175 l69178 ls218 wtro4477 wtr4472 tro4478 tr4474\">differences </span><span class=\"pp-class-20 pa t69175 l69179 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69175 l69180 ls1123 wtro4477 wtr4472 tro4478 tr4474\">recognised </span><span class=\"pp-class-20 pa t69175 l69181 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69175 l69182 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t69175 l69183 ls1266 wtro4477 wtr4472 tro4478 tr4474\">comprehensive </span><span class=\"pp-class-20 pa t69175 l69184 ls2639 wtro4477 wtr4472 tro4478 tr4474\">income </span><span class=\"pp-class-20 pa t69175 l69185 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69175 l69186 ls2097 wtro4477 wtr4472 tro4478 tr4474\">accumulated </span><span class=\"pp-class-20 pa t69175 l69187 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69175 l69188 ls281 wtro4477 wtr4472 tro4478 tr4474\">a </span><span class=\"pp-class-20 pa t69189 l3 ls4538 wtro4477 wtr4472 tro4478 tr4474\">separate </span><span class=\"pp-class-20 pa t69189 l69190 ls411 wtro4477 wtr4472 tro4478 tr4474\">component </span><span class=\"pp-class-20 pa t69189 l69191 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69189 l69192 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69189 l69193 ls1039 wtro4477 wtr4472 tro4478 tr4474\">(translation </span><span class=\"pp-class-20 pa t69189 l69194 ls1618 wtro4477 wtr4472 tro4478 tr4474\">differences). </span><span class=\"pp-class-20 pa t69189 l69195 ls1233 wtro4477 wtr4472 tro4478 tr4474\">These </span><span class=\"pp-class-20 pa t69189 l69196 ls4200 wtro4477 wtr4472 tro4478 tr4474\">translation </span><span class=\"pp-class-20 pa t69189 l69197 ls218 wtro4477 wtr4472 tro4478 tr4474\">differences </span><span class=\"pp-class-20 pa t69189 l69198 ls2605 wtro4477 wtr4472 tro4478 tr4474\">remain </span><span class=\"pp-class-20 pa t69189 l69199 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69189 l69200 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69189 l69201 ls1196 wtro4477 wtr4472 tro4478 tr4474\">up </span><span class=\"pp-class-20 pa t69189 l69202 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69203 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69204 ls190 wtro4477 wtr4472 tro4478 tr4474\">disposal </span><span class=\"pp-class-20 pa t69203 l69205 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69203 l69206 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69207 ls1049 wtro4477 wtr4472 tro4478 tr4474\">relevant </span><span class=\"pp-class-20 pa t69203 l69208 ls8661 wtro4477 wtr4472 tro4478 tr4474\">entity. </span><span class=\"pp-class-20 pa t69203 l69209 ls354 wtro4477 wtr4472 tro4478 tr4474\">In </span><span class=\"pp-class-20 pa t69203 l69210 ls1607 wtro4477 wtr4472 tro4478 tr4474\">case </span><span class=\"pp-class-20 pa t69203 l69211 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69203 l69212 ls592 wtro4477 wtr4472 tro4478 tr4474\">disposal, </span><span class=\"pp-class-20 pa t69203 l69213 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69203 l69214 ls2097 wtro4477 wtr4472 tro4478 tr4474\">accumulated </span><span class=\"pp-class-20 pa t69203 l69215 ls689 wtro4477 wtr4472 tro4478 tr4474\">amount </span><span class=\"pp-class-20 pa t69203 l69216 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69203 l69217 ls817 wtro4477 wtr4472 tro4478 tr4474\">equity </span><span class=\"pp-class-20 pa t69203 l69218 ls324 wtro4477 wtr4472 tro4478 tr4474\">is </span><span class=\"pp-class-20 pa t69203 l69219 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">reclassified </span><span class=\"pp-class-20 pa t69203 l69220 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69221 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l37143 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69221 l69222 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69223 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69221 l69224 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69221 l69225 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69221 l69226 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t69221 l69227 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t69221 l69228 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69229 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l69230 ls352 wtro4477 wtr4472 tro4478 tr4474\">result </span><span class=\"pp-class-20 pa t69221 l69231 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69221 l69232 ls190 wtro4477 wtr4472 tro4478 tr4474\">disposal </span><span class=\"pp-class-20 pa t69221 l69233 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69221 l69234 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69221 l69235 ls1049 wtro4477 wtr4472 tro4478 tr4474\">relevant </span><span class=\"pp-class-20 pa t69221 l69236 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69221 l69237 ls943\">activity.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7612\"><div class=\" w4676 h69238 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t69239 l69240 ls1564\">arising </span><span class=\"pp-class-20 pa t69239 l69241 ls1361\">from </span><span class=\"pp-class-20 pa t69239 l69242 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69243 ls3033\">acquisition </span><span class=\"pp-class-20 pa t69239 l69244 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69245\">a </span><span class=\"pp-class-20 pa t69239 l69246 ls1059\">foreign </span><span class=\"pp-class-20 pa t69239 l69247 ls1361\">entity </span><span class=\"pp-class-20 pa t69239 l69248 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69249 ls3763\">fair </span><span class=\"pp-class-20 pa t69239 l69250 ls643\">value </span><span class=\"pp-class-20 pa t69239 l69251 ls2487\">adjustments </span><span class=\"pp-class-20 pa t69239 l69252 ls309\">to </span><span class=\"pp-class-20 pa t69239 l69253 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69254 ls4157\">carrying </span><span class=\"pp-class-20 pa t69239 l69255 ls689\">amount </span><span class=\"pp-class-20 pa t69256 l3 ls295\">of </span><span class=\"pp-class-20 pa t69256 l69257 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69258 ls3520\">acquired </span><span class=\"pp-class-20 pa t69256 l69259 ls15\">assets </span><span class=\"pp-class-20 pa t69256 l69260 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69261 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69256 l69262 ls1221\">at </span><span class=\"pp-class-20 pa t69256 l69263 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69264 ls2095\">date </span><span class=\"pp-class-20 pa t69256 l69265 ls295\">of </span><span class=\"pp-class-20 pa t69256 l69266 ls3043\">acquisition, </span><span class=\"pp-class-20 pa t69256 l69267 ls305\">are </span><span class=\"pp-class-20 pa t69256 l69268 ls389\">considered </span><span class=\"pp-class-20 pa t69256 l69269 ls624\">as </span><span class=\"pp-class-20 pa t69256 l69270 ls15\">assets </span><span class=\"pp-class-20 pa t69256 l69271 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69272 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69256 l316 ls295\">of </span><span class=\"pp-class-20 pa t69273 l3 ls451\">the </span><span class=\"pp-class-20 pa t69273 l972 ls1059\">foreign </span><span class=\"pp-class-20 pa t69273 l69274 ls484\">activity </span><span class=\"pp-class-20 pa t69273 l69275 ls299\">and </span><span class=\"pp-class-20 pa t69273 l69276 ls305\">are </span><span class=\"pp-class-20 pa t69273 l69277 ls2041\">translated </span><span class=\"pp-class-20 pa t69273 l69278 ls1221\">at </span><span class=\"pp-class-20 pa t69273 l69279 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69280 ls174\">exchange </span><span class=\"pp-class-20 pa t69273 l69281 ls713\">rate </span><span class=\"pp-class-20 pa t69273 l69282 ls313\">on </span><span class=\"pp-class-20 pa t69273 l69283 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69284 ls1478\">reporting </span><span class=\"pp-class-20 pa t69273 l69285 ls10288\">date. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69286 l3 ls889\">The </span><span class=\"pp-class-20 pa t69286 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t69286 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t69286 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t69286 l69289 ls178\">entities </span><span class=\"pp-class-20 pa t69286 l69290 ls324\">in </span><span class=\"pp-class-20 pa t69286 l10322 xx96 ls629\">hyperinflationary </span><span class=\"pp-class-20 pa t69286 l69291 ls929\">economies. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69292 l3 ls1164\">Exchange </span><span class=\"pp-class-69 pa t69292 l69293 ls2092\">rates </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69294 l3 ls889\">The </span><span class=\"pp-class-20 pa t69294 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t69294 l21607 ls174\">exchange </span><span class=\"pp-class-20 pa t69294 l69295 ls631\">rates </span><span class=\"pp-class-20 pa t69294 l69296 ls705\">were </span><span class=\"pp-class-20 pa t69294 l69297 ls1527\">used </span><span class=\"pp-class-20 pa t69294 l69298 ls324\">in </span><span class=\"pp-class-20 pa t69294 l69299 ls720\">preparing </span><span class=\"pp-class-20 pa t69294 l69300 ls451\">the </span><span class=\"pp-class-20 pa t69294 l69301 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69294 l69302 ls326\">statements:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7613\"><div class=\" w4676 h69303 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t69304 l69305\"></span><span class=\"pp-class-148 pa t69304 l69306\">Closing </span><span class=\"pp-class-148 pa t69304 l69307 ls8655\">rate</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t69304 l69308 ls482\">AVERAGE </span><span class=\"pp-class-148 pa t69304 l69309 ls10963\">ANNUAL </span><span class=\"pp-class-148 pa t69304 l69310 ls8655\">RATE</span></p></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69312\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69313\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l69314\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t69311 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l23115\">EUR/CAD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69316\">1.609 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69317\">1.495</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l69318\">1.617 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69315 l66977\">1.482</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">EUR/CHF</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69316\">0.931 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69317\">0.941 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l69318\">0.933 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l66977\">0.953 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l23115 ls11446\">EUR/CNY</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69316\">8.226 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69317\">7.583 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l69318\">8.250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26346 l66977\">7.789 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l23115\">EUR/CZK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69319\">24.237 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69320\">25.185 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l69321\">24.260 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l67054\">25.117 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l23115 ls11446\">EUR/GBP</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69316\">0.873 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69317\">0.829 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l69318\">0.875 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26352 l66977\">0.847 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l23115 ls3615\">EUR/KRW</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69322\">1,696.940 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69323\">1,532.150 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69324\">1,718.426 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l69325\">1,475.212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l23115\">EUR/SEK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69319\">10.822 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69320\">11.459 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l69321\">10.899 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l67054\">11.433 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l23115\">EUR/THB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69319\">37.218 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69320\">35.676 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l69321\">37.013 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69326 l67054\">38.222 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l23115\">EUR/USD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69316\">1.175 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69317\">1.039 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l69318\">1.171 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l66977\">1.082 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l23115\">EUR/ZAR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69319\">19.444 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69320\">19.619 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l69321\">19.823 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69328 l67054\">19.839 </span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__35": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68976 l3 ls369 wtro4477 wtr4472 tro4478 tr4474\">Items </span><span class=\"pp-class-20 pa t68976 l68977 ls305 wtro4477 wtr4472 tro4478 tr4474\">included </span><span class=\"pp-class-20 pa t68976 l68978 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68976 l68979 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68980 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t68976 l68981 ls424 wtro4477 wtr4472 tro4478 tr4474\">statements </span><span class=\"pp-class-20 pa t68976 l68982 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68983 ls2767 wtro4477 wtr4472 tro4478 tr4474\">each </span><span class=\"pp-class-20 pa t68976 l68984 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68976 l68985 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68986 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t68976 l68987 ls178 wtro4477 wtr4472 tro4478 tr4474\">entities </span><span class=\"pp-class-20 pa t68976 l68988 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t68976 l68989 ls142 wtro4477 wtr4472 tro4478 tr4474\">measured </span><span class=\"pp-class-20 pa t68976 l68990 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t68976 l68991 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68976 l68992 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t68976 l68993 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t68994 l3 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l68995 ls1233 wtro4477 wtr4472 tro4478 tr4474\">primary </span><span class=\"pp-class-20 pa t68994 l68996 ls740 wtro4477 wtr4472 tro4478 tr4474\">economic </span><span class=\"pp-class-20 pa t68994 l68997 ls1507 wtro4477 wtr4472 tro4478 tr4474\">environment </span><span class=\"pp-class-20 pa t68994 l68998 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t68994 l68999 ls631 wtro4477 wtr4472 tro4478 tr4474\">which </span><span class=\"pp-class-20 pa t68994 l69000 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t68994 l69001 ls1361 wtro4477 wtr4472 tro4478 tr4474\">entity </span><span class=\"pp-class-20 pa t68994 l69002 ls3675 wtro4477 wtr4472 tro4478 tr4474\">operates </span><span class=\"pp-class-20 pa t68994 l69003 ls578 wtro4477 wtr4472 tro4478 tr4474\">(\u2018the </span><span class=\"pp-class-20 pa t68994 l69004 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t68994 l69005 ls7587 wtro4477 wtr4472 tro4478 tr4474\">currency\u2019). </span><span class=\"pp-class-20 pa t68994 l69006 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t68994 l69007 ls3526 wtro4477 wtr4472 tro4478 tr4474\">Consolidated </span><span class=\"pp-class-20 pa t69008 l3 ls352 wtro4477 wtr4472 tro4478 tr4474\">Financial </span><span class=\"pp-class-20 pa t69008 l69009 ls553 wtro4477 wtr4472 tro4478 tr4474\">Statements </span><span class=\"pp-class-20 pa t69008 l69010 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69008 l69011 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69008 l69012 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69008 l69013 ls3601 wtro4477 wtr4472 tro4478 tr4474\">euro, </span><span class=\"pp-class-20 pa t69008 l69014 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69008 l3883 ls768 wtro4477 wtr4472 tro4478 tr4474\">Group\u2019s </span><span class=\"pp-class-20 pa t69008 l69015 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69008 l69016 ls2955 wtro4477 wtr4472 tro4478 tr4474\">currency. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t69017 l3 ls1059 wtro18330 wtr4472 tro18331 tr4474\">Transactions </span><span class=\"pp-class-69 pa t69017 l69018 ls986 wtro18330 wtr4472 tro18331 tr4474\">in </span><span class=\"pp-class-69 pa t69017 l69019 ls2326 wtro18330 wtr4472 tro18331 tr4474\">foreign </span><span class=\"pp-class-69 pa t69017 l69020 ls2767 wtro18330 wtr4472 tro18331 tr4474\">currencies </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls182 wtro4477 wtr4472 tro4478 tr4474\">Transactions </span><span class=\"pp-class-20 pa t69021 l69022 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69021 l69023 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69021 l69024 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69021 l69025 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69021 l69026 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69021 l69027 ls1113 wtro4477 wtr4472 tro4478 tr4474\">into </span><span class=\"pp-class-20 pa t69021 l69028 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69029 ls713 wtro4477 wtr4472 tro4478 tr4474\">functional </span><span class=\"pp-class-20 pa t69021 l69030 ls468 wtro4477 wtr4472 tro4478 tr4474\">currency </span><span class=\"pp-class-20 pa t69021 l69031 ls449 wtro4477 wtr4472 tro4478 tr4474\">using </span><span class=\"pp-class-20 pa t69021 l69032 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l69033 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69021 l69034 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69035 l3 ls2050 wtro4477 wtr4472 tro4478 tr4474\">applicable </span><span class=\"pp-class-20 pa t69035 l69036 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69035 l69037 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69038 ls2095 wtro4477 wtr4472 tro4478 tr4474\">date </span><span class=\"pp-class-20 pa t69035 l69039 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69035 l69040 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69035 l69041 ls1472 wtro4477 wtr4472 tro4478 tr4474\">transaction. </span><span class=\"pp-class-20 pa t69035 l69042 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Monetary </span><span class=\"pp-class-20 pa t69035 l69043 ls15 wtro4477 wtr4472 tro4478 tr4474\">assets </span><span class=\"pp-class-20 pa t69035 l69044 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69035 l69045 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69035 l69046 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69035 l69047 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69035 l69048 ls142 wtro4477 wtr4472 tro4478 tr4474\">currencies </span><span class=\"pp-class-20 pa t69035 l69049 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69035 l69050 ls2041 wtro4477 wtr4472 tro4478 tr4474\">translated </span><span class=\"pp-class-20 pa t69051 l3 ls1221 wtro4477 wtr4472 tro4478 tr4474\">at </span><span class=\"pp-class-20 pa t69051 l69052 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69053 ls424 wtro4477 wtr4472 tro4478 tr4474\">closing </span><span class=\"pp-class-20 pa t69051 l69054 ls713 wtro4477 wtr4472 tro4478 tr4474\">rate </span><span class=\"pp-class-20 pa t69051 l69055 ls313 wtro4477 wtr4472 tro4478 tr4474\">on </span><span class=\"pp-class-20 pa t69051 l69056 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69051 l69057 ls1478 wtro4477 wtr4472 tro4478 tr4474\">reporting </span><span class=\"pp-class-20 pa t69051 l69058 ls10288 wtro4477 wtr4472 tro4478 tr4474\">date. </span><span class=\"pp-class-20 pa t69051 l69059 ls587 wtro4477 wtr4472 tro4478 tr4474\">Resulting </span><span class=\"pp-class-20 pa t69051 l69060 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69051 l69061 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69051 l69062 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69051 l69063 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69051 l69064 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69051 l69065 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69051 l69066 ls1123 wtro4477 wtr4472 tro4478 tr4474\">recognised </span><span class=\"pp-class-20 pa t69051 l69067 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69051 l69068 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69069 l3 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69069 l69070 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69069 l69071 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69069 l69072 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69069 l69073 ls936 wtro4477 wtr4472 tro4478 tr4474\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69074 l3 ls1912 wtro4477 wtr4472 tro4478 tr4474\">Foreign </span><span class=\"pp-class-20 pa t69074 l69075 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69074 l69076 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69074 l69077 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69078 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69074 l69079 ls337 wtro4477 wtr4472 tro4478 tr4474\">that </span><span class=\"pp-class-20 pa t69074 l69080 ls2424 wtro4477 wtr4472 tro4478 tr4474\">relate </span><span class=\"pp-class-20 pa t69074 l69081 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69074 l69082 ls3696 wtro4477 wtr4472 tro4478 tr4474\">interest-bearing </span><span class=\"pp-class-20 pa t69074 l69083 ls2399 wtro4477 wtr4472 tro4478 tr4474\">liabilities </span><span class=\"pp-class-20 pa t69074 l69084 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69085 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69086 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69074 l69087 ls436 wtro4477 wtr4472 tro4478 tr4474\">cash </span><span class=\"pp-class-20 pa t69074 l69088 ls738 wtro4477 wtr4472 tro4478 tr4474\">equivalents </span><span class=\"pp-class-20 pa t69074 l69089 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69090 l3 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69090 l69091 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69090 l69092 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69093 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69090 l69094 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69090 l69095 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69090 l69096 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69090 l69097 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69090 l69098 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69090 l69099 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69090 l69100 xx96 ls136 wtro4477 wtr4472 tro4478 tr4474\">financial </span><span class=\"pp-class-20 pa t69090 l69101 ls1988 wtro4477 wtr4472 tro4478 tr4474\">result. </span><span class=\"pp-class-20 pa t69090 l69102 ls1123 wtro4477 wtr4472 tro4478 tr4474\">All </span><span class=\"pp-class-20 pa t69090 l69103 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t69090 l69104 ls1059 wtro4477 wtr4472 tro4478 tr4474\">foreign </span><span class=\"pp-class-20 pa t69090 l69105 ls174 wtro4477 wtr4472 tro4478 tr4474\">exchange </span><span class=\"pp-class-20 pa t69090 l69106 ls2097 wtro4477 wtr4472 tro4478 tr4474\">gains </span><span class=\"pp-class-20 pa t69090 l69107 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69108 l3 ls110 wtro4477 wtr4472 tro4478 tr4474\">losses </span><span class=\"pp-class-20 pa t69108 l69109 ls305 wtro4477 wtr4472 tro4478 tr4474\">are </span><span class=\"pp-class-20 pa t69108 l69110 ls770 wtro4477 wtr4472 tro4478 tr4474\">presented </span><span class=\"pp-class-20 pa t69108 l69111 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t69108 l69112 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69108 l69113 ls397 wtro4477 wtr4472 tro4478 tr4474\">statement </span><span class=\"pp-class-20 pa t69108 l69114 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t69108 l69115 xx96 ls3507 wtro4477 wtr4472 tro4478 tr4474\">profit </span><span class=\"pp-class-20 pa t69108 l69116 ls2778 wtro4477 wtr4472 tro4478 tr4474\">or </span><span class=\"pp-class-20 pa t69108 l69117 ls1333 wtro4477 wtr4472 tro4478 tr4474\">loss </span><span class=\"pp-class-20 pa t69108 l69118 ls365 wtro4477 wtr4472 tro4478 tr4474\">within </span><span class=\"pp-class-20 pa t69108 l69119 ls1268 wtro4477 wtr4472 tro4478 tr4474\">operating </span><span class=\"pp-class-20 pa t69108 l69120 ls1930 wtro4477 wtr4472 tro4478 tr4474\">result.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__37-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls622\">2. </span><span class=\"pp-class-19 pa t69354 l17371 ls331\">Changes </span><span class=\"pp-class-19 pa t69354 l69355 ls1445\">to </span><span class=\"pp-class-19 pa t69354 l69356 ls2639\">the </span><span class=\"pp-class-19 pa t69354 l69357 ls69358\">consolidation </span><span class=\"pp-class-19 pa t69354 l69359 ls19650\">scope</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls354\">In </span><span class=\"pp-class-20 pa t68994 l69360 ls356\">2025, </span><span class=\"pp-class-20 pa t68994 l69361 ls451\">the </span><span class=\"pp-class-20 pa t68994 l69362 ls1478\">Group </span><span class=\"pp-class-20 pa t68994 l69363 ls2137\">has </span><span class=\"pp-class-20 pa t68994 l69364 ls6326\">set </span><span class=\"pp-class-20 pa t68994 l69365 ls1196\">up </span><span class=\"pp-class-20 pa t68994 l69366\">a </span><span class=\"pp-class-20 pa t68994 l69367 ls895\">new </span><span class=\"pp-class-20 pa t68994 l69368 ls1361\">entity </span><span class=\"pp-class-20 pa t68994 l69369 ls324\">in </span><span class=\"pp-class-20 pa t68994 l69370 ls3551\">Switzerland, </span><span class=\"pp-class-20 pa t68994 l69371 ls548\">Lotus </span><span class=\"pp-class-20 pa t68994 l69372 ls634\">Bakeries </span><span class=\"pp-class-20 pa t68994 l69373 ls5041\">Corporate </span><span class=\"pp-class-20 pa t68994 l69374 ls669\">Switzerland </span><span class=\"pp-class-20 pa t68994 l69375 ls1099\">AG, </span><span class=\"pp-class-20 pa t68994 l731 ls299\">and </span><span class=\"pp-class-20 pa t69008 l3 ls324\">in </span><span class=\"pp-class-20 pa t69008 l3919 ls2603\">Singapore, </span><span class=\"pp-class-20 pa t69008 l69376 ls548\">Lotus </span><span class=\"pp-class-20 pa t69008 l69377 ls634\">Bakeries </span><span class=\"pp-class-20 pa t69008 l69378 ls2352\">Southeast </span><span class=\"pp-class-20 pa t69008 l69379 ls15\">Asia </span><span class=\"pp-class-20 pa t69008 l69380 ls2035\">Pte. </span><span class=\"pp-class-20 pa t69008 l69381 ls3076\">Ltd.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69382 l3 ls354\">In </span><span class=\"pp-class-20 pa t69382 l69383 ls1297\">2024, </span><span class=\"pp-class-20 pa t69382 l69384 ls451\">the </span><span class=\"pp-class-20 pa t69382 l69385 ls1478\">Group </span><span class=\"pp-class-20 pa t69382 l69386 ls2137\">has </span><span class=\"pp-class-20 pa t69382 l69387 ls1935\">established </span><span class=\"pp-class-20 pa t69382 l69388\">a </span><span class=\"pp-class-20 pa t69382 l69389 ls895\">new </span><span class=\"pp-class-20 pa t69382 l69390 ls1361\">entity </span><span class=\"pp-class-20 pa t69382 l69391 ls324\">in </span><span class=\"pp-class-20 pa t69382 l69392 ls2095\">Canada, </span><span class=\"pp-class-20 pa t69382 l69393 ls548\">Lotus </span><span class=\"pp-class-20 pa t69382 l69394 ls568\">Montr\u00e9al </span><span class=\"pp-class-20 pa t69382 l69395 ls627\">Canada </span><span class=\"pp-class-20 pa t69382 l69396 ls12391\">Inc., </span><span class=\"pp-class-20 pa t69382 l69397 ls299\">and </span><span class=\"pp-class-20 pa t69382 l69398 ls324\">in </span><span class=\"pp-class-20 pa t69382 l69399 ls1206\">Thailand, </span><span class=\"pp-class-20 pa t69021 l3 ls548\">Lotus </span><span class=\"pp-class-20 pa t69021 l5502 ls15\">Asia </span><span class=\"pp-class-20 pa t69021 l69400 xx96 ls1474\">Pacific </span><span class=\"pp-class-20 pa t69021 l69401 ls365\">Management </span><span class=\"pp-class-20 pa t69021 l69402 ls1872\">Services </span><span class=\"pp-class-20 pa t69021 l69403 ls3076\">Ltd.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69051 l3 ls889\">The </span><span class=\"pp-class-20 pa t69051 l21606 ls553\">complete </span><span class=\"pp-class-20 pa t69051 l69404 ls2434\">list </span><span class=\"pp-class-20 pa t69051 l69405 ls295\">of </span><span class=\"pp-class-20 pa t69051 l69406 ls835\">companies </span><span class=\"pp-class-20 pa t69051 l69407 ls305\">included </span><span class=\"pp-class-20 pa t69051 l69408 ls324\">in </span><span class=\"pp-class-20 pa t69051 l69409 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69410 ls1174\">consolidation </span><span class=\"pp-class-20 pa t69051 l69411 ls3969\">scope </span><span class=\"pp-class-20 pa t69051 l69412 ls324\">is </span><span class=\"pp-class-20 pa t69051 l69413 ls715\">disclosed </span><span class=\"pp-class-20 pa t69051 l69414 ls324\">in </span><span class=\"pp-class-20 pa t69051 l69415 ls715\">note </span><span class=\"pp-class-20 pa t69051 l69416 ls4078\">32.</span></p><div class=\"pp-class-4\" id=\"pp-id-7702\"><div class=\" w4676 h71794 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls71795\">13. </span><span class=\"pp-class-19 pa t71657 l71796 ls9393\">Goodwill</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7706\"><div class=\" w4676 h71981 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71982 l3 ls71983\">13.2 </span><span class=\"pp-class-25 pa t71982 l71984 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71985 l3 ls889\">The </span><span class=\"pp-class-20 pa t71985 l21606 ls4157\">carrying </span><span class=\"pp-class-20 pa t71985 l71986 ls689\">amount </span><span class=\"pp-class-20 pa t71985 l71987 ls295\">of </span><span class=\"pp-class-20 pa t71985 l71988 ls233\">goodwill </span><span class=\"pp-class-20 pa t71985 l71989 ls2137\">has </span><span class=\"pp-class-20 pa t71985 l71990 ls2266\">been </span><span class=\"pp-class-20 pa t71985 l71991 ls1027\">allocated </span><span class=\"pp-class-20 pa t71985 l71992 ls309\">to </span><span class=\"pp-class-20 pa t71985 l71993 ls451\">the </span><span class=\"pp-class-20 pa t71985 l71994 ls4818\">various </span><span class=\"pp-class-20 pa t71985 l71995 ls669\">independent </span><span class=\"pp-class-20 pa t71985 l71996 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71985 l71997 ls1116\">units </span><span class=\"pp-class-20 pa t71662 l3 ls624\">as </span><span class=\"pp-class-20 pa t71662 l71998 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7707\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t70499 l72001\">Natural </span><span class=\"pp-class-65 pa t70499 l72002\">Foods </span><span class=\"pp-class-65 pa t70499 l72003\">(Natural </span><span class=\"pp-class-65 pa t70499 l72004\">Balance </span><span class=\"pp-class-65 pa t70499 l72005\">Foods, </span><span class=\"pp-class-65 pa t70499 l72006\">Urban </span><span class=\"pp-class-65 pa t70499 l72007\">Fresh </span><span class=\"pp-class-65 pa t70499 l72008\">Foods,</span><span class=\"pp-class-65 pa t72009 l23115 ls2565\">Kiddylicious </span><span class=\"pp-class-65 pa t72009 l72010\">and </span><span class=\"pp-class-65 pa t72009 l72011 ls2222\">Peter\u2019s </span><span class=\"pp-class-65 pa t72009 l72012 ls4795\">Yard)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26918\">170,227</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26919 ls67040\">176,975\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26921\">20,773 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26922 ls67117\">20,773\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l23115\">The </span><span class=\"pp-class-65 pa t72015 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26921\">17,151 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26922 ls67117\">17,151\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l23115\">Asia</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l70564\">7,310 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l67233 ls66978\">8,096\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l23115\">Nordics</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l70564\">5,677 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l67233 ls66978\">5,371\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l70564\">1,704 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l67233 ls66978\">1,704\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t72019 l23115 ls29043\">total </span><span class=\"pp-class-155 pa t72019 l70505 ls207\">goodwill</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72021 ls973\">222,841</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72022 ls72023\">230,070\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7708\"><div class=\" w4676 h72024 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Carrying </span><span class=\"pp-class-66 pa t26920 l72025\">amount </span><span class=\"pp-class-66 pa t26920 l72026\">as </span><span class=\"pp-class-66 pa t26920 l72027\">at </span><span class=\"pp-class-66 pa t26920 l72028\">January </span><span class=\"pp-class-66 pa t26920 l72029\">1, </span><span class=\"pp-class-66 pa t26920 l72030\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216\">222,915</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Effect </span><span class=\"pp-class-65 pa t26923 l67369\">of </span><span class=\"pp-class-65 pa t26923 l67370\">movements </span><span class=\"pp-class-65 pa t26923 l12272\">in </span><span class=\"pp-class-65 pa t26923 l72031\">foreign </span><span class=\"pp-class-65 pa t26923 l72032\">exchange </span><span class=\"pp-class-65 pa t26923 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l67233\">7,155</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l23115\">Carrying </span><span class=\"pp-class-66 pa t26346 l72025\">amount </span><span class=\"pp-class-66 pa t26346 l72026\">as </span><span class=\"pp-class-66 pa t26346 l72027\">at </span><span class=\"pp-class-66 pa t26346 l72028\">December </span><span class=\"pp-class-66 pa t26346 l72034\">31, </span><span class=\"pp-class-66 pa t26346 l72035\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l67216\">230,070</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l23115\">Effect </span><span class=\"pp-class-65 pa t26349 l67369\">of </span><span class=\"pp-class-65 pa t26349 l67370\">movements </span><span class=\"pp-class-65 pa t26349 l12272\">in </span><span class=\"pp-class-65 pa t26349 l72031\">foreign </span><span class=\"pp-class-65 pa t26349 l72032\">exchange </span><span class=\"pp-class-65 pa t26349 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l71336\">(7,229)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t72036 l23115 ls2274\">CARRYING </span><span class=\"pp-class-167 pa t72036 l72037 ls10966\">AMOUNT </span><span class=\"pp-class-167 pa t72036 l72038\">AS </span><span class=\"pp-class-167 pa t72036 l72039 ls72040\">AT </span><span class=\"pp-class-167 pa t72036 l72041\">DECEMBER </span><span class=\"pp-class-167 pa t72036 l72042\">31, </span><span class=\"pp-class-167 pa t72036 l72043\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72044 l67216\">222,841 </span><span class=\"pp-class-128 pa t72044 l72045 ls71267\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__38-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69417 l3 ls100\">3.\t</span><span class=\"pp-class-19 pa t69417 l17371 ls5644\">Segment </span><span class=\"pp-class-19 pa t69417 l69418 ls7987\">reporting</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7620\"><div class=\" w69730 h69731 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69732 l3 ls2849\">3.2 </span><span class=\"pp-class-25 pa t69732 l69733 ls1595\">Segment </span><span class=\"pp-class-25 pa t69732 l69734 ls726\">information</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7621\"><div class=\" w4676 h69735 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2025</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls2730\">Continental</span><span class=\"pp-class-118 pa t69741 l64610\"></span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">792,991</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758\">333,117</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">224,339</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760\">211,945</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69761\"></span><span class=\"pp-class-127 pa t69756 l69762\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763\">1,355,061</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768\">660,624 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769\">269,821 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770\">217,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771\">207,319 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773\">1,355,061 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">132,367 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776\">63,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">7,043 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778\">4,626 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69779\"></span><span class=\"pp-class-65 pa t69774 l69780\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781\"></span><span class=\"pp-class-65 pa t69774 l69782\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">131,985 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">59,872 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">40,897 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">50,742 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69792\"></span><span class=\"pp-class-127 pa t69786 l69793\">(51,088) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794\">232,409</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796\"></span><span class=\"pp-class-65 pa t69795 l69797\">(4,813) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794\">227,596 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796\"></span><span class=\"pp-class-65 pa t69802 l69797\">(2,399) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794\">225,197 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807\"></span><span class=\"pp-class-65 pa t69806 l69808\">(52,928) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794\">172,269 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817\">52,599 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818\">4,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69819\">15,143 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820\">50,160 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821\">6,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822\">128,711 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69826\">63 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827\"></span><span class=\"pp-class-65 pa t69823 l69828\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829\"></span><span class=\"pp-class-65 pa t69823 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69831\">222 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832\">934 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69833\">1,218 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69840\"></span><span class=\"pp-class-65 pa t69834 l69841\">(23,871) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69842\"></span><span class=\"pp-class-65 pa t69834 l69843\">(2,926) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69844\"></span><span class=\"pp-class-65 pa t69834 l69845\">(8,081) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69846\"></span><span class=\"pp-class-65 pa t69834 l69847\">(1,271) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69848\"></span><span class=\"pp-class-65 pa t69834 l69849\">(4,050) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69807\"></span><span class=\"pp-class-65 pa t69834 l69808\">(40,199) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7622\"><div class=\" w4676 h69854 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2024</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls1217\">Continental </span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">736,587</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758 ls7651\">311,348\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">185,655</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760 ls7651\">187,416\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69762\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763 ls1576\">1,231,914\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768 ls67040\">606,265\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769 ls67040\">265,031\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770 ls67040\">182,452\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771 ls67040\">178,165\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773 ls69855\">1,231,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">130,323</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776 ls67117\">46,317\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">3,202</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778 ls66978\">9,250\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69780\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">120,895</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">51,737</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">32,265</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">42,293</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69793\">(40,561)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794 ls67040\">206,629\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794 ls67040\">201,463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807 ls69855\">\u00a0(46,769)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817 ls67117\">38,099\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818 ls66978\">7,856\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69777 ls66978\">8,597\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820 ls67117\">66,568\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821 ls66978\">4,587\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822 ls67040\">125,707\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69856 ls67348\">1\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832 ls67272\">530\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69858 ls67272\">531\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69817 ls67117\">22,363\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69818 ls66978\">2,475\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69777 ls66978\">7,272\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69831 ls67272\">571\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69821 ls66978\">3,911\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69859 ls67117\">36,593\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7623\"><div class=\" w4676 h69860 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26918\">313,559 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26919\">280,946 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l23115\">United </span><span class=\"pp-class-65 pa t69862 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26918\">209,417 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26919\">222,090 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l23115\">Thailand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26918\">146,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26919\">100,983 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l23115\">United </span><span class=\"pp-class-65 pa t69865 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26918\">135,246 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26919\">145,212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l23115\">The </span><span class=\"pp-class-65 pa t69866 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26918\">101,479 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26919\">101,636 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l23115\">South-Africa</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26921\">66,562 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26922\">63,773 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26921\">46,253 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26922\">46,272 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t10010 l23115 ls69870\">Total</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l69872\">1,018,844</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l67216\">960,911</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7624\"><div class=\" w4676 h69873 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69874 l3 ls618\">Sales </span><span class=\"pp-class-20 pa t69874 l13545 ls1083\">between </span><span class=\"pp-class-20 pa t69874 l69875 ls451\">the </span><span class=\"pp-class-20 pa t69874 l69876 ls4818\">various </span><span class=\"pp-class-20 pa t69874 l69877 ls6574\">segments </span><span class=\"pp-class-20 pa t69874 l57107 ls305\">are </span><span class=\"pp-class-20 pa t69874 l69878 ls309\">carried </span><span class=\"pp-class-20 pa t69874 l69879 ls5172\">out </span><span class=\"pp-class-20 pa t69874 l69880 ls1221\">at </span><span class=\"pp-class-20 pa t69874 l69881 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69874 l69882 ls2095\">length.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69883 l3 ls889\">The </span><span class=\"pp-class-20 pa t69883 l69884 ls2201\">non-current </span><span class=\"pp-class-20 pa t69883 l69885 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l69886 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69883 l69887 ls4165\">property, </span><span class=\"pp-class-20 pa t69883 l69888 ls705\">plant </span><span class=\"pp-class-20 pa t69883 l69889 ls299\">and </span><span class=\"pp-class-20 pa t69883 l69890 ls186\">equipment, </span><span class=\"pp-class-20 pa t69883 l69891 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t69883 l69892 ls3820\">assets, </span><span class=\"pp-class-20 pa t69883 l45406 ls920\">intangible </span><span class=\"pp-class-20 pa t69883 l69893 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l731 ls299\">and </span><span class=\"pp-class-20 pa t69894 l3 ls728\">goodwill) </span><span class=\"pp-class-20 pa t69894 l69895 ls409\">by </span><span class=\"pp-class-20 pa t69894 l69896 ls1113\">location </span><span class=\"pp-class-20 pa t69894 l69897 ls295\">of </span><span class=\"pp-class-20 pa t69894 l69898 ls15\">assets </span><span class=\"pp-class-20 pa t69894 l69899 ls305\">are </span><span class=\"pp-class-20 pa t69894 l69900 ls397\">detailed </span><span class=\"pp-class-20 pa t69894 l69901 ls313\">on </span><span class=\"pp-class-20 pa t69894 l69902 ls451\">the </span><span class=\"pp-class-20 pa t69894 l69903 ls163\">right.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69904 l3 ls889\">The </span><span class=\"pp-class-20 pa t69904 l21606 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t69904 l69905 ls1097\">revenue </span><span class=\"pp-class-20 pa t69904 l69906 ls409\">by </span><span class=\"pp-class-20 pa t69904 l69907 ls1194\">country </span><span class=\"pp-class-20 pa t69904 l69908 ls305\">are </span><span class=\"pp-class-20 pa t69904 l69909 ls715\">disclosed </span><span class=\"pp-class-20 pa t69904 l69910 ls324\">in </span><span class=\"pp-class-20 pa t69904 l69911 ls715\">note </span><span class=\"pp-class-20 pa t69904 l69912 ls1548\">4.</span></p></div></div><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__39-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69417 l3 ls100\">3.\t</span><span class=\"pp-class-19 pa t69417 l17371 ls5644\">Segment </span><span class=\"pp-class-19 pa t69417 l69418 ls7987\">reporting</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7620\"><div class=\" w69730 h69731 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69732 l3 ls2849\">3.2 </span><span class=\"pp-class-25 pa t69732 l69733 ls1595\">Segment </span><span class=\"pp-class-25 pa t69732 l69734 ls726\">information</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7621\"><div class=\" w4676 h69735 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2025</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls2730\">Continental</span><span class=\"pp-class-118 pa t69741 l64610\"></span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">792,991</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758\">333,117</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">224,339</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760\">211,945</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69761\"></span><span class=\"pp-class-127 pa t69756 l69762\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763\">1,355,061</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768\">660,624 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769\">269,821 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770\">217,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771\">207,319 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773\">1,355,061 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">132,367 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776\">63,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">7,043 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778\">4,626 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69779\"></span><span class=\"pp-class-65 pa t69774 l69780\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781\"></span><span class=\"pp-class-65 pa t69774 l69782\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">131,985 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">59,872 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">40,897 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">50,742 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69792\"></span><span class=\"pp-class-127 pa t69786 l69793\">(51,088) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794\">232,409</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796\"></span><span class=\"pp-class-65 pa t69795 l69797\">(4,813) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794\">227,596 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796\"></span><span class=\"pp-class-65 pa t69802 l69797\">(2,399) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794\">225,197 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807\"></span><span class=\"pp-class-65 pa t69806 l69808\">(52,928) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794\">172,269 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817\">52,599 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818\">4,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69819\">15,143 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820\">50,160 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821\">6,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822\">128,711 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69826\">63 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827\"></span><span class=\"pp-class-65 pa t69823 l69828\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829\"></span><span class=\"pp-class-65 pa t69823 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69831\">222 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832\">934 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69833\">1,218 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69840\"></span><span class=\"pp-class-65 pa t69834 l69841\">(23,871) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69842\"></span><span class=\"pp-class-65 pa t69834 l69843\">(2,926) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69844\"></span><span class=\"pp-class-65 pa t69834 l69845\">(8,081) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69846\"></span><span class=\"pp-class-65 pa t69834 l69847\">(1,271) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69848\"></span><span class=\"pp-class-65 pa t69834 l69849\">(4,050) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69807\"></span><span class=\"pp-class-65 pa t69834 l69808\">(40,199) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7622\"><div class=\" w4676 h69854 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2024</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls1217\">Continental </span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">736,587</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758 ls7651\">311,348\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">185,655</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760 ls7651\">187,416\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69762\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763 ls1576\">1,231,914\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768 ls67040\">606,265\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769 ls67040\">265,031\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770 ls67040\">182,452\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771 ls67040\">178,165\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773 ls69855\">1,231,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">130,323</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776 ls67117\">46,317\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">3,202</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778 ls66978\">9,250\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69780\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">120,895</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">51,737</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">32,265</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">42,293</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69793\">(40,561)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794 ls67040\">206,629\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794 ls67040\">201,463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807 ls69855\">\u00a0(46,769)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817 ls67117\">38,099\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818 ls66978\">7,856\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69777 ls66978\">8,597\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820 ls67117\">66,568\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821 ls66978\">4,587\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822 ls67040\">125,707\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69856 ls67348\">1\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832 ls67272\">530\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69858 ls67272\">531\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69817 ls67117\">22,363\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69818 ls66978\">2,475\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69777 ls66978\">7,272\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69831 ls67272\">571\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69821 ls66978\">3,911\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69859 ls67117\">36,593\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7623\"><div class=\" w4676 h69860 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26918\">313,559 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26919\">280,946 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l23115\">United </span><span class=\"pp-class-65 pa t69862 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26918\">209,417 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26919\">222,090 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l23115\">Thailand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26918\">146,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26919\">100,983 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l23115\">United </span><span class=\"pp-class-65 pa t69865 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26918\">135,246 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26919\">145,212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l23115\">The </span><span class=\"pp-class-65 pa t69866 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26918\">101,479 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26919\">101,636 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l23115\">South-Africa</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26921\">66,562 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26922\">63,773 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26921\">46,253 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26922\">46,272 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t10010 l23115 ls69870\">Total</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l69872\">1,018,844</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l67216\">960,911</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7624\"><div class=\" w4676 h69873 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69874 l3 ls618\">Sales </span><span class=\"pp-class-20 pa t69874 l13545 ls1083\">between </span><span class=\"pp-class-20 pa t69874 l69875 ls451\">the </span><span class=\"pp-class-20 pa t69874 l69876 ls4818\">various </span><span class=\"pp-class-20 pa t69874 l69877 ls6574\">segments </span><span class=\"pp-class-20 pa t69874 l57107 ls305\">are </span><span class=\"pp-class-20 pa t69874 l69878 ls309\">carried </span><span class=\"pp-class-20 pa t69874 l69879 ls5172\">out </span><span class=\"pp-class-20 pa t69874 l69880 ls1221\">at </span><span class=\"pp-class-20 pa t69874 l69881 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69874 l69882 ls2095\">length.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69883 l3 ls889\">The </span><span class=\"pp-class-20 pa t69883 l69884 ls2201\">non-current </span><span class=\"pp-class-20 pa t69883 l69885 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l69886 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69883 l69887 ls4165\">property, </span><span class=\"pp-class-20 pa t69883 l69888 ls705\">plant </span><span class=\"pp-class-20 pa t69883 l69889 ls299\">and </span><span class=\"pp-class-20 pa t69883 l69890 ls186\">equipment, </span><span class=\"pp-class-20 pa t69883 l69891 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t69883 l69892 ls3820\">assets, </span><span class=\"pp-class-20 pa t69883 l45406 ls920\">intangible </span><span class=\"pp-class-20 pa t69883 l69893 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l731 ls299\">and </span><span class=\"pp-class-20 pa t69894 l3 ls728\">goodwill) </span><span class=\"pp-class-20 pa t69894 l69895 ls409\">by </span><span class=\"pp-class-20 pa t69894 l69896 ls1113\">location </span><span class=\"pp-class-20 pa t69894 l69897 ls295\">of </span><span class=\"pp-class-20 pa t69894 l69898 ls15\">assets </span><span class=\"pp-class-20 pa t69894 l69899 ls305\">are </span><span class=\"pp-class-20 pa t69894 l69900 ls397\">detailed </span><span class=\"pp-class-20 pa t69894 l69901 ls313\">on </span><span class=\"pp-class-20 pa t69894 l69902 ls451\">the </span><span class=\"pp-class-20 pa t69894 l69903 ls163\">right.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69904 l3 ls889\">The </span><span class=\"pp-class-20 pa t69904 l21606 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t69904 l69905 ls1097\">revenue </span><span class=\"pp-class-20 pa t69904 l69906 ls409\">by </span><span class=\"pp-class-20 pa t69904 l69907 ls1194\">country </span><span class=\"pp-class-20 pa t69904 l69908 ls305\">are </span><span class=\"pp-class-20 pa t69904 l69909 ls715\">disclosed </span><span class=\"pp-class-20 pa t69904 l69910 ls324\">in </span><span class=\"pp-class-20 pa t69904 l69911 ls715\">note </span><span class=\"pp-class-20 pa t69904 l69912 ls1548\">4.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls7697\">5.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls5441\">Services </span><span class=\"pp-class-19 pa t69354 l70508 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70509 ls5099\">other </span><span class=\"pp-class-19 pa t69354 l70510 ls496\">goods</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Services </span><span class=\"pp-class-20 pa t68994 l70511 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70512 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t68994 l70513 ls648 wtro4477 wtr4472 tro4478 tr4474\">goods </span><span class=\"pp-class-20 pa t68994 l70514 ls1123 wtro4477 wtr4472 tro4478 tr4474\">include </span><span class=\"pp-class-20 pa t68994 l70515 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t68994 l70516 ls936 wtro4477 wtr4472 tro4478 tr4474\">commercial </span><span class=\"pp-class-20 pa t68994 l70517 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70518 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t68994 l70519 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t68994 l70520 ls4648 wtro4477 wtr4472 tro4478 tr4474\">(59%), </span><span class=\"pp-class-20 pa t68994 l70521 ls335 wtro4477 wtr4472 tro4478 tr4474\">cost </span><span class=\"pp-class-20 pa t68994 l70522 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t68994 l70523 ls1196 wtro4477 wtr4472 tro4478 tr4474\">serve </span><span class=\"pp-class-20 pa t68994 l70524 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l3 ls1760 wtro4477 wtr4472 tro4478 tr4474\">(16%), </span><span class=\"pp-class-20 pa t69008 l70525 ls4427 wtro4477 wtr4472 tro4478 tr4474\">plant-related </span><span class=\"pp-class-20 pa t69008 l70526 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l70527 ls15959 wtro4477 wtr4472 tro4478 tr4474\">(15%) </span><span class=\"pp-class-20 pa t69008 l70528 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69008 l70529 ls496 wtro4477 wtr4472 tro4478 tr4474\">professional </span><span class=\"pp-class-20 pa t69008 l70530 ls1482 wtro4477 wtr4472 tro4478 tr4474\">fees </span><span class=\"pp-class-20 pa t69008 l70531 ls3242 wtro4477 wtr4472 tro4478 tr4474\">(7%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69382 l3 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t69382 l70532 ls161 wtro4477 wtr4472 tro4478 tr4474\">increase </span><span class=\"pp-class-20 pa t69382 l70533 ls2201 wtro4477 wtr4472 tro4478 tr4474\">compared </span><span class=\"pp-class-20 pa t69382 l70534 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70535 ls379 wtro4477 wtr4472 tro4478 tr4474\">2024 </span><span class=\"pp-class-20 pa t69382 l70536 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t69382 l70537 ls2540 wtro4477 wtr4472 tro4478 tr4474\">relates </span><span class=\"pp-class-20 pa t69382 l70538 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70539 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69382 l70540 ls3675 wtro4477 wtr4472 tro4478 tr4474\">sales </span><span class=\"pp-class-20 pa t69382 l70541 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69382 l70542 ls1189 wtro4477 wtr4472 tro4478 tr4474\">production </span><span class=\"pp-class-20 pa t69382 l70543 ls723 wtro4477 wtr4472 tro4478 tr4474\">volumes, </span><span class=\"pp-class-20 pa t69382 l70544 ls1150 wtro4477 wtr4472 tro4478 tr4474\">next </span><span class=\"pp-class-20 pa t69382 l70545 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70546 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69021 l3 ls3473 wtro4477 wtr4472 tro4478 tr4474\">costs </span><span class=\"pp-class-20 pa t69021 l70547 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t69021 l70548 ls311 wtro4477 wtr4472 tro4478 tr4474\">commercials </span><span class=\"pp-class-20 pa t69021 l70549 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69021 l70550 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t69021 l70551 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69021 l70552 ls216 wtro4477 wtr4472 tro4478 tr4474\">upscale </span><span class=\"pp-class-20 pa t69021 l70553 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l70554 ls720 wtro4477 wtr4472 tro4478 tr4474\">media </span><span class=\"pp-class-20 pa t69021 l70555 ls2095 wtro4477 wtr4472 tro4478 tr4474\">investments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70556 l3 ls3778\">6.\t</span><span class=\"pp-class-19 pa t70556 l17371 ls7304\">Employee </span><span class=\"pp-class-19 pa t70556 l70557 ls1778\">benefit </span><span class=\"pp-class-19 pa t70556 l70558 ls1694\">expenses</span></p><div class=\"pp-class-4\" id=\"pp-id-7669\"><div class=\" w4676 h70559 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Short-term </span><span class=\"pp-class-65 pa t70499 l20927\">employee </span><span class=\"pp-class-65 pa t70499 l70560\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">207,330 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">187,419\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Social </span><span class=\"pp-class-65 pa t70500 l60698\">security </span><span class=\"pp-class-65 pa t70500 l70561\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">34,415 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">30,358\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Defined </span><span class=\"pp-class-65 pa t70501 l70562\">contribution </span><span class=\"pp-class-65 pa t70501 l70563\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">1,729 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">4,059\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Defined </span><span class=\"pp-class-65 pa t70502 l70562\">benefit </span><span class=\"pp-class-65 pa t70502 l70565\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other </span><span class=\"pp-class-65 pa t70503 l63160\">employee </span><span class=\"pp-class-65 pa t70503 l70566\">benefit </span><span class=\"pp-class-65 pa t70503 l70567\">expenses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26921\">13,542 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26922 ls67117\">12,301\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">employee </span><span class=\"pp-class-155 pa t70504 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t70504 l70568\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l70569\">259,920</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67216 ls7651\">234,633\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l23115 ls6015\">Average </span><span class=\"pp-class-65 pa t70570 l70571\">number </span><span class=\"pp-class-65 pa t70570 l70572\">of </span><span class=\"pp-class-65 pa t70570 l70573\">employees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l70564\">3,794 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l67233 ls66978\">3,239\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Number </span><span class=\"pp-class-65 pa t70574 l57192\">of </span><span class=\"pp-class-65 pa t70574 l70575\">employees </span><span class=\"pp-class-65 pa t70574 l70576\">as </span><span class=\"pp-class-65 pa t70574 l70577\">at </span><span class=\"pp-class-65 pa t70574 l70578\">the </span><span class=\"pp-class-65 pa t70574 l31955\">end </span><span class=\"pp-class-65 pa t70574 l39170\">of </span><span class=\"pp-class-65 pa t70574 l70579\">the </span><span class=\"pp-class-65 pa t70574 l70580\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l70564\">4,164 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67233 ls66978\">3,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7670\"><div class=\" w70581 h70450 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70582 l3 ls11632\">The </span><span class=\"pp-class-20 pa t70582 l70583 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70584 ls2147\">employee </span><span class=\"pp-class-20 pa t70582 l70585 xx96 ls11267\">benefit </span><span class=\"pp-class-20 pa t70582 l70586 ls21046\">expenses </span><span class=\"pp-class-20 pa t70582 l70587 ls6777\">include </span><span class=\"pp-class-20 pa t70582 l70588 ls2767\">mainly </span><span class=\"pp-class-20 pa t70582 l70589 ls7162\">the </span><span class=\"pp-class-20 pa t70582 l70590 ls9737\">costs </span><span class=\"pp-class-20 pa t70582 l57309 ls5989\">of </span><span class=\"pp-class-20 pa t70582 l70591 ls4591\">training </span><span class=\"pp-class-20 pa t70582 l70592 ls18852\">and </span><span class=\"pp-class-20 pa t70582 l70593 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70594 ls235\">employee-related </span><span class=\"pp-class-20 pa t70595 l3 ls2317\">insurances.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7673\"><div class=\" w4676 h70600 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls70601\">7.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls30964\">Depreciation </span><span class=\"pp-class-19 pa t69354 l70602 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70603 ls1771\">amortisation </span><span class=\"pp-class-19 pa t70604 l3 ls1694\">expenses</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7674\"><div class=\" w4676 h70605 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Amortisation </span><span class=\"pp-class-65 pa t70499 l70606\">of </span><span class=\"pp-class-65 pa t70499 l70607\">intangible </span><span class=\"pp-class-65 pa t70499 l70608\">assets </span><span class=\"pp-class-65 pa t70499 l70609\">(see </span><span class=\"pp-class-65 pa t70499 l70610\">note </span><span class=\"pp-class-65 pa t70499 l70611\">14)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">1,170 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls66978\">1,265\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70500 l66953\">of </span><span class=\"pp-class-65 pa t70500 l70612 ls2730\">property, </span><span class=\"pp-class-65 pa t70500 l70613\">plant </span><span class=\"pp-class-65 pa t70500 l70614\">and </span><span class=\"pp-class-65 pa t70500 l70615\">equipment </span><span class=\"pp-class-65 pa t70500 l70616\">(see </span><span class=\"pp-class-65 pa t70500 l70617\">note </span><span class=\"pp-class-65 pa t70500 l70618\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">32,159 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">29,191\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70501 l66953\">of </span><span class=\"pp-class-65 pa t70501 l70612\">right-of-use </span><span class=\"pp-class-65 pa t70501 l70619\">assets </span><span class=\"pp-class-65 pa t70501 l70620\">(see </span><span class=\"pp-class-65 pa t70501 l70621\">note </span><span class=\"pp-class-65 pa t70501 l70622\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">6,870 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">6,137\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70623 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70623 l70505 ls4295\">depreciation </span><span class=\"pp-class-155 pa t70623 l70624\">and </span><span class=\"pp-class-155 pa t70623 l70625 ls618\">amortisation </span><span class=\"pp-class-155 pa t70623 l70626\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70628\">40,199</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70629 ls67006\">36,593\u00a0</span></p></td></tr></table></div></div><span class=\"pp-class-20 pa t70664 l3 ls889\">The </span><span class=\"pp-class-20 pa t70664 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70664 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70664 l70640 ls4265\">expenses </span><span class=\"pp-class-20 pa t70664 l70665 ls1123\">include </span><span class=\"pp-class-20 pa t70664 l29462 ls1144\">local </span><span class=\"pp-class-20 pa t70664 l70666 ls901\">levies </span><span class=\"pp-class-20 pa t70664 l70667 ls307\">(property </span><span class=\"pp-class-20 pa t70664 l70668 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70669 ls499\">municipal </span><span class=\"pp-class-20 pa t70664 l70670 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70671 ls161\">packaging </span><span class=\"pp-class-20 pa t70664 l70672 ls618\">tax\u2026) </span><span class=\"pp-class-20 pa t70673 l3 ls299\">and </span><span class=\"pp-class-20 pa t70673 l539 ls3043\">penalties.</span><div class=\"pp-class-4\" id=\"pp-id-7676\"><div class=\" w4676 h70630 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls70674\">9.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls33365\">Non-underlying </span><span class=\"pp-class-19 pa t69354 l70675 ls401\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t68994 l70676 ls738\">items </span><span class=\"pp-class-20 pa t68994 l70677 ls1123\">include </span><span class=\"pp-class-20 pa t68994 l70678 ls1921\">other </span><span class=\"pp-class-20 pa t68994 l70679 ls1268\">operating </span><span class=\"pp-class-20 pa t68994 l70680 ls2639\">income </span><span class=\"pp-class-20 pa t68994 l70681 ls299\">and </span><span class=\"pp-class-20 pa t68994 l70682 ls4265\">expenses </span><span class=\"pp-class-20 pa t68994 l70683 ls337\">that </span><span class=\"pp-class-20 pa t68994 l70684 ls3172\">do </span><span class=\"pp-class-20 pa t68994 l70685 ls994\">not </span><span class=\"pp-class-20 pa t68994 l70686 ls392\">belong </span><span class=\"pp-class-20 pa t68994 l70687 ls309\">to </span><span class=\"pp-class-20 pa t68994 l70688 ls2778\">or </span><span class=\"pp-class-20 pa t68994 l70689 ls520\">derive </span><span class=\"pp-class-20 pa t69008 l3 ls1361\">from </span><span class=\"pp-class-20 pa t69008 l70690 ls451\">the </span><span class=\"pp-class-20 pa t69008 l70691 ls491\">recurring </span><span class=\"pp-class-20 pa t69008 l70692 ls1268\">operating </span><span class=\"pp-class-20 pa t69008 l70693 ls1219\">activities </span><span class=\"pp-class-20 pa t69008 l70694 ls295\">of </span><span class=\"pp-class-20 pa t69008 l70695 ls451\">the </span><span class=\"pp-class-20 pa t69008 l20416 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l70696 ls4706\">(normal </span><span class=\"pp-class-20 pa t69008 l70697 ls233\">course </span><span class=\"pp-class-20 pa t69008 l70698 ls295\">of </span><span class=\"pp-class-20 pa t69008 l70699 ls6255\">business). </span><span class=\"pp-class-20 pa t69008 l70700 ls471\">This </span><span class=\"pp-class-20 pa t69008 l70701 ls2447\">category </span><span class=\"pp-class-20 pa t69008 l70702 ls464\">includes </span><span class=\"pp-class-20 pa t69937 l3 ls3386\">primarily </span><span class=\"pp-class-20 pa t69937 l70703 ls557\">results </span><span class=\"pp-class-20 pa t69937 l70704 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l70705 ls451\">the </span><span class=\"pp-class-20 pa t69937 l70706 ls190\">disposal </span><span class=\"pp-class-20 pa t69937 l70707 ls295\">of </span><span class=\"pp-class-20 pa t69937 l70708 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t69937 l70709 ls3820\">assets, </span><span class=\"pp-class-20 pa t69937 l70710 ls2080\">any </span><span class=\"pp-class-20 pa t69937 l70711 ls233\">goodwill </span><span class=\"pp-class-20 pa t69937 l70712 ls3794\">impairment </span><span class=\"pp-class-20 pa t69937 l32300 ls293\">losses, </span><span class=\"pp-class-20 pa t69937 l70713 ls2080\">any </span><span class=\"pp-class-20 pa t69937 l70714 ls3794\">impairment </span><span class=\"pp-class-20 pa t69937 l70715 ls110\">losses </span><span class=\"pp-class-20 pa t69382 l3 ls313\">on </span><span class=\"pp-class-20 pa t69382 l57133 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t69382 l70716 ls3820\">assets, </span><span class=\"pp-class-20 pa t69382 l70717 ls4265\">expenses </span><span class=\"pp-class-20 pa t69382 l70718 ls2166\">relating </span><span class=\"pp-class-20 pa t69382 l70719 ls309\">to </span><span class=\"pp-class-20 pa t69382 l70720 ls451\">the </span><span class=\"pp-class-20 pa t69382 l70721 ls3043\">acquisition, </span><span class=\"pp-class-20 pa t69382 l70722 ls190\">disposal </span><span class=\"pp-class-20 pa t69382 l70723 ls299\">and </span><span class=\"pp-class-20 pa t69382 l70724 ls2972\">start-up </span><span class=\"pp-class-20 pa t69382 l70725 ls295\">of </span><span class=\"pp-class-20 pa t69382 l70726 ls895\">new </span><span class=\"pp-class-20 pa t69382 l70727 ls2092\">businesses, </span><span class=\"pp-class-20 pa t69382 l70728 ls1189\">restructuring </span><span class=\"pp-class-20 pa t69021 l3 ls4265\">expenses </span><span class=\"pp-class-20 pa t69021 l70729 ls299\">and </span><span class=\"pp-class-20 pa t69021 l70730 ls4265\">expenses </span><span class=\"pp-class-20 pa t69021 l70731 ls2166\">relating </span><span class=\"pp-class-20 pa t69021 l70732 ls309\">to </span><span class=\"pp-class-20 pa t69021 l70733 ls573\">pandemics.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7677\"><div class=\" w4676 h70734 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Start-up </span><span class=\"pp-class-65 pa t70499 l70735\">costs </span><span class=\"pp-class-65 pa t70499 l70736\">related </span><span class=\"pp-class-65 pa t70499 l70737\">to </span><span class=\"pp-class-65 pa t70499 l70738\">capacity </span><span class=\"pp-class-65 pa t70499 l70739\">extensions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(4,822)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(3,792)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Acquisition-related </span><span class=\"pp-class-65 pa t70500 l70743\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls10223\">\u00a0(1,075)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls1451\">Product </span><span class=\"pp-class-65 pa t70501 l70745\">range </span><span class=\"pp-class-65 pa t70501 l70746\">&amp; </span><span class=\"pp-class-65 pa t70501 l70747\">organisational </span><span class=\"pp-class-65 pa t70501 l70748\">restructuring </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70749\">109 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">147\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70750\"></span><span class=\"pp-class-65 pa t70502 l70751\">(100)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70752 ls67006\">\u00a0(445)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70753 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70753 l70505 ls484\">non-underlying </span><span class=\"pp-class-155 pa t70753 l70754\">items</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70755 l70756\">(4,813) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70755 l70757 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7678\"><div class=\" w4676 h70600 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls354\">In </span><span class=\"pp-class-20 pa t68246 l70758 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l70759 ls451\">the </span><span class=\"pp-class-20 pa t68246 l70760 ls2092\">non-underlying </span><span class=\"pp-class-20 pa t68246 l70761 ls738\">items </span><span class=\"pp-class-20 pa t68246 l70762 ls2424\">relate </span><span class=\"pp-class-20 pa t68246 l70763 ls1297\">mainly </span><span class=\"pp-class-20 pa t68246 l70764 ls309\">to </span><span class=\"pp-class-20 pa t68246 l70765 ls3473\">costs </span><span class=\"pp-class-20 pa t68246 l70766 ls309\">to </span><span class=\"pp-class-20 pa t68246 l70767 ls514\">support </span><span class=\"pp-class-20 pa t68246 l70768 ls1219\">capacity </span><span class=\"pp-class-20 pa t68246 l70769 ls333\">expansion </span><span class=\"pp-class-20 pa t68246 l70770 ls350\">for </span><span class=\"pp-class-20 pa t68246 l70771 ls782\">Lotus</span><span class=\"pp-class-24 pa t70772 l70773 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68246 l70774\"></span><span class=\"pp-class-20 pa t68246 l968 ls787\">Biscoff</span><span class=\"pp-class-24 pa t70772 l969 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68246 l970\"></span><span class=\"pp-class-20 pa t68256 l3 ls299\">and </span><span class=\"pp-class-20 pa t68256 l539 ls451\">the </span><span class=\"pp-class-20 pa t68256 l36362 xx96 ls161\">greenfield </span><span class=\"pp-class-20 pa t68256 l70775 ls337\">site </span><span class=\"pp-class-20 pa t68256 l15955 ls324\">in </span><span class=\"pp-class-20 pa t68256 l70776 ls2487\">Thailand </span><span class=\"pp-class-20 pa t68256 l70777 ls2407\">(Chonburi).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71213 l3 ls71214\">11.2\t</span><span class=\"pp-class-25 pa t71213 l17371 ls178\">Income </span><span class=\"pp-class-25 pa t71213 l71215 ls7088\">taxes </span><span class=\"pp-class-25 pa t71213 l71216 ls1877\">in </span><span class=\"pp-class-25 pa t71213 l71217 ls986\">the </span><span class=\"pp-class-25 pa t71213 l71218 ls10914\">statement </span><span class=\"pp-class-25 pa t71213 l71219 ls3394\">of </span><span class=\"pp-class-25 pa t71213 l71220 ls2846\">profit </span><span class=\"pp-class-25 pa t71213 l71221 ls3394\">or </span><span class=\"pp-class-25 pa t71213 l71222 ls1271\">loss</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71223 l3 ls889\">The </span><span class=\"pp-class-20 pa t71223 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71223 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71223 l71225 ls1123\">recognised </span><span class=\"pp-class-20 pa t71223 l71226 ls324\">in </span><span class=\"pp-class-20 pa t71223 l71227 ls451\">the </span><span class=\"pp-class-20 pa t71223 l71228 ls397\">statement </span><span class=\"pp-class-20 pa t71223 l71229 ls295\">of </span><span class=\"pp-class-20 pa t71223 l71230 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t71223 l71231 ls2778\">or </span><span class=\"pp-class-20 pa t71223 l71232 ls1333\">loss </span><span class=\"pp-class-20 pa t71223 l71233 ls342\">can </span><span class=\"pp-class-20 pa t71223 l71234 ls346\">be </span><span class=\"pp-class-20 pa t71223 l71235 ls397\">detailed </span><span class=\"pp-class-20 pa t71223 l71236 ls624\">as </span><span class=\"pp-class-20 pa t71223 l71237 ls659\">follows:</span></p><div class=\"pp-class-4\" id=\"pp-id-7687\"><div class=\" w4676 h71238 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Current </span><span class=\"pp-class-65 pa t70499 l67188\">taxes </span><span class=\"pp-class-65 pa t70499 l71239\">in </span><span class=\"pp-class-65 pa t70499 l71240\">respect </span><span class=\"pp-class-65 pa t70499 l71241\">of </span><span class=\"pp-class-65 pa t70499 l71242\">the </span><span class=\"pp-class-65 pa t70499 l71243\">current </span><span class=\"pp-class-65 pa t70499 l71244\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l71245\"></span><span class=\"pp-class-65 pa t70499 l71246\">(46,877)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67224 ls1576\">\u00a0(42,134)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">taxes </span><span class=\"pp-class-65 pa t70500 l71239\">in </span><span class=\"pp-class-65 pa t70500 l71240\">respect </span><span class=\"pp-class-65 pa t70500 l71241\">of </span><span class=\"pp-class-65 pa t70500 l71242\">the </span><span class=\"pp-class-65 pa t70500 l71243\">prior </span><span class=\"pp-class-65 pa t70500 l71247\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">446 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">467\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t70501 l71248 ls4448\">Taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71249\"></span><span class=\"pp-class-65 pa t70501 l71250 ls9421\">(987)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71251 ls71252\">\u00a0(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Deferred </span><span class=\"pp-class-65 pa t70502 l67172\">taxes </span><span class=\"pp-class-65 pa t70502 l71253\">in </span><span class=\"pp-class-65 pa t70502 l71254\">respect </span><span class=\"pp-class-65 pa t70502 l71255\">of </span><span class=\"pp-class-65 pa t70502 l71256\">the </span><span class=\"pp-class-65 pa t70502 l71257\">current </span><span class=\"pp-class-65 pa t70502 l71258\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71259\"></span><span class=\"pp-class-65 pa t70502 l71260 ls7287\">(4,862)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71261 ls71262\">\u00a0(2,843)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Deferred </span><span class=\"pp-class-65 pa t70503 l67172\">taxes </span><span class=\"pp-class-65 pa t70503 l71253\">in </span><span class=\"pp-class-65 pa t70503 l71254\">respect </span><span class=\"pp-class-65 pa t70503 l71255\">of </span><span class=\"pp-class-65 pa t70503 l71256\">the </span><span class=\"pp-class-65 pa t70503 l71257\">prior </span><span class=\"pp-class-65 pa t70503 l71263\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70750\"></span><span class=\"pp-class-65 pa t70503 l70751\">(648)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70742 ls10223\">\u00a0(1,085)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">income </span><span class=\"pp-class-155 pa t70504 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71265 ls14412\">(52,928) </span><span class=\"pp-class-128 pa t70506 l71266 ls71267\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71268 ls1323\">(46,769)\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7688\"><div class=\" w4676 h71269 pa t2 l3 wtro4 xx71270 tro6 xx71271\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71272 l3 ls889\">The </span><span class=\"pp-class-20 pa t71272 l21606 ls553\">average </span><span class=\"pp-class-20 pa t71272 l71273 ls759\">effective </span><span class=\"pp-class-20 pa t71272 l71274 ls3553\">tax </span><span class=\"pp-class-20 pa t71272 l71275 ls713\">rate </span><span class=\"pp-class-20 pa t71272 l71276 ls324\">in </span><span class=\"pp-class-20 pa t71272 l71277 ls689\">2025 </span><span class=\"pp-class-20 pa t71272 l71278 ls324\">is </span><span class=\"pp-class-20 pa t71272 l71279 ls573\">constant </span><span class=\"pp-class-20 pa t71272 l71280 ls309\">to </span><span class=\"pp-class-20 pa t71272 l71281 ls379\">2024 </span><span class=\"pp-class-20 pa t71272 l71282 ls1221\">at </span><span class=\"pp-class-20 pa t71272 l71283 ls1980\">23.5%.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7689\"><div class=\" w4676 h71284 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71119 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71225 ls545\">expense </span><span class=\"pp-class-20 pa t71119 l37728 ls342\">can </span><span class=\"pp-class-20 pa t71119 l71285 ls346\">be </span><span class=\"pp-class-20 pa t71119 l71286 ls460\">reconciled </span><span class=\"pp-class-20 pa t71119 l71287 ls624\">as </span><span class=\"pp-class-20 pa t71119 l71288 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7690\"><div class=\" w4676 h71289 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Result </span><span class=\"pp-class-66 pa t26920 l69804\">before </span><span class=\"pp-class-66 pa t26920 l69805\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l70569\">225,197 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Legal </span><span class=\"pp-class-65 pa t26923 l31782\">tax </span><span class=\"pp-class-65 pa t26923 l46653\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l71290\">25.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l57994 ls67006\">25.00%\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l23115\">Income </span><span class=\"pp-class-66 pa t71291 l71292\">tax </span><span class=\"pp-class-66 pa t71291 l71293\">expense </span><span class=\"pp-class-66 pa t71291 l71294\">computed </span><span class=\"pp-class-66 pa t71291 l71295\">at </span><span class=\"pp-class-66 pa t71291 l71296\">the </span><span class=\"pp-class-66 pa t71291 l71297\">legal </span><span class=\"pp-class-66 pa t71291 l71298\">tax </span><span class=\"pp-class-66 pa t71291 l71299 ls324\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71300\"></span><span class=\"pp-class-66 pa t71291 l71301\">(56,299) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71302 ls69855\">\u00a0(49,813)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l23115\">Effect </span><span class=\"pp-class-65 pa t57204 l67369\">of </span><span class=\"pp-class-65 pa t57204 l67370\">different </span><span class=\"pp-class-65 pa t57204 l71303\">tax </span><span class=\"pp-class-65 pa t57204 l71304\">rates </span><span class=\"pp-class-65 pa t57204 l71305\">in </span><span class=\"pp-class-65 pa t57204 l71306\">other </span><span class=\"pp-class-65 pa t57204 l71307\">countries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l70564\">2,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l67233 ls66978\">1,473\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l23115\">Deductions </span><span class=\"pp-class-65 pa t26359 l71308\">of </span><span class=\"pp-class-65 pa t26359 l71309\">taxable </span><span class=\"pp-class-65 pa t26359 l71310\">income </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l70564\">3,392 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l67233 ls66978\">5,373\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t26360 l71311\">adjustments </span><span class=\"pp-class-65 pa t26360 l71312\">for </span><span class=\"pp-class-65 pa t26360 l71313\">prior </span><span class=\"pp-class-65 pa t26360 l71314\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70750\"></span><span class=\"pp-class-65 pa t26360 l70751\">(202) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70752 ls67117\">\u00a0(618)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l23115\">Disallowed </span><span class=\"pp-class-65 pa t71315 l71316\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70750\"></span><span class=\"pp-class-65 pa t71315 l70751\">(910) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70742 ls67526\">\u00a0(1,095)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t69327 l71311\">exempted </span><span class=\"pp-class-65 pa t69327 l71317\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l71318\"></span><span class=\"pp-class-65 pa t69327 l71319\">8 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l67235 ls66934\">56\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71320 l71311\">losses </span><span class=\"pp-class-65 pa t71320 l71321\">used </span><span class=\"pp-class-65 pa t71320 l71322\">for </span><span class=\"pp-class-65 pa t71320 l71323\">which </span><span class=\"pp-class-65 pa t71320 l71324\">no </span><span class=\"pp-class-65 pa t71320 l71325\">deferred </span><span class=\"pp-class-65 pa t71320 l71326\">tax </span><span class=\"pp-class-65 pa t71320 l71327\">asset </span><span class=\"pp-class-65 pa t71320 l71328\">has </span><span class=\"pp-class-65 pa t71320 l71329\">been </span><span class=\"pp-class-65 pa t71320 l71330\">recorded</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l71331\"></span><span class=\"pp-class-65 pa t71320 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l67235 ls66934\">37\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l23115\">Unrecognised </span><span class=\"pp-class-65 pa t26380 l71332\">deferred </span><span class=\"pp-class-65 pa t26380 l71333\">tax </span><span class=\"pp-class-65 pa t26380 l71334\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70740\"></span><span class=\"pp-class-65 pa t26380 l70741\">(1,239) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70752 ls67117\">\u00a0(677)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t26381 l71335\">tax</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l70750\"></span><span class=\"pp-class-65 pa t26381 l70751\">(987) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l71336 ls7651\">(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l70749\">355 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l71337 ls67032\">(332)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t71338 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t71338 l70505\">income </span><span class=\"pp-class-155 pa t71338 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71301\">(52,928) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71340 ls10223\">(46,769)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l23115\">Effective </span><span class=\"pp-class-65 pa t71341 l71342\">tax </span><span class=\"pp-class-65 pa t71341 l71343\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l71344\">23.5%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l58002 ls67032\">23.5%\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7691\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71345 l3 ls2185\">In </span><span class=\"pp-class-20 pa t71345 l71346 ls994\">October </span><span class=\"pp-class-20 pa t71345 l71347 ls25421\">2021, </span><span class=\"pp-class-20 pa t71345 l71348 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71349 ls2594\">OECD </span><span class=\"pp-class-20 pa t71345 l71350 ls876\">reached </span><span class=\"pp-class-20 pa t71345 l71351 ls750\">agreement </span><span class=\"pp-class-20 pa t71345 l71352 ls4068\">on </span><span class=\"pp-class-20 pa t71345 l71353 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71354 ls397\">Pillar </span><span class=\"pp-class-20 pa t71345 l71355 ls60930\">Two </span><span class=\"pp-class-20 pa t71345 l71356 ls587\">global </span><span class=\"pp-class-20 pa t71345 l71357 ls2836\">minimum </span><span class=\"pp-class-20 pa t71345 l71358 ls6194\">tax </span><span class=\"pp-class-20 pa t71345 l71359 ls449\">rules </span><span class=\"pp-class-20 pa t71345 l71360 ls151\">to </span><span class=\"pp-class-20 pa t71345 l71361 ls389\">address </span><span class=\"pp-class-20 pa t71345 l71362 ls303\">the </span><span class=\"pp-class-20 pa t71363 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71363 l19581 ls2732\">challenges </span><span class=\"pp-class-20 pa t71363 l71364 ls1564\">arising </span><span class=\"pp-class-20 pa t71363 l71365 ls1361\">from </span><span class=\"pp-class-20 pa t71363 l71366 ls3071\">digitalisation </span><span class=\"pp-class-20 pa t71363 l71367 ls295\">of </span><span class=\"pp-class-20 pa t71363 l71368 ls451\">the </span><span class=\"pp-class-20 pa t71363 l71369 ls1102\">economy. </span><span class=\"pp-class-20 pa t71363 l71370 ls889\">The </span><span class=\"pp-class-20 pa t71363 l71371 ls1051\">agreement </span><span class=\"pp-class-20 pa t71363 l71372 ls464\">includes </span><span class=\"pp-class-20 pa t71363 l71373\">a </span><span class=\"pp-class-20 pa t71363 l71374 ls2836\">coordinated </span><span class=\"pp-class-20 pa t71363 l71375 ls157\">system </span><span class=\"pp-class-20 pa t71376 l3 ls2762\">of </span><span class=\"pp-class-20 pa t71376 l71377 ls3794\">Global </span><span class=\"pp-class-20 pa t71376 l71378 ls509\">anti-Base </span><span class=\"pp-class-20 pa t71376 l71379 ls1361\">Erosion </span><span class=\"pp-class-20 pa t71376 l71380 ls3024\">(GloBE) </span><span class=\"pp-class-20 pa t71376 l71381 ls10\">rules </span><span class=\"pp-class-20 pa t71376 l71382 ls663\">that </span><span class=\"pp-class-20 pa t71376 l71383 ls1507\">are </span><span class=\"pp-class-20 pa t71376 l71384 ls3416\">designed </span><span class=\"pp-class-20 pa t71376 l71385 ls151\">to </span><span class=\"pp-class-20 pa t71376 l71386 ls738\">ensure </span><span class=\"pp-class-20 pa t71376 l71387 ls161\">large </span><span class=\"pp-class-20 pa t71376 l71388 ls10457\">multinational </span><span class=\"pp-class-20 pa t71376 l71389 ls2487\">companies </span><span class=\"pp-class-20 pa t71376 l71390 ls1137\">pay </span><span class=\"pp-class-20 pa t71376 l71391 ls281\">a </span><span class=\"pp-class-20 pa t71392 l3 ls1359\">minimum </span><span class=\"pp-class-20 pa t71392 l71393 ls2035\">level </span><span class=\"pp-class-20 pa t71392 l71394 ls3425\">of </span><span class=\"pp-class-20 pa t71392 l71395 ls5670\">tax </span><span class=\"pp-class-20 pa t71392 l71396 ls8819\">on </span><span class=\"pp-class-20 pa t71392 l71397 ls6142\">the </span><span class=\"pp-class-20 pa t71392 l30115 ls365\">income </span><span class=\"pp-class-20 pa t71392 l71398 ls2469\">arising </span><span class=\"pp-class-20 pa t71392 l71399 ls88\">in </span><span class=\"pp-class-20 pa t71392 l71400 ls2594\">each </span><span class=\"pp-class-20 pa t71392 l71401 ls4538\">jurisdiction </span><span class=\"pp-class-20 pa t71392 l71402 ls1032\">where </span><span class=\"pp-class-20 pa t71392 l71403 ls1217\">they </span><span class=\"pp-class-20 pa t71392 l71404 ls1380\">operate, </span><span class=\"pp-class-20 pa t71392 l71405 ls453\">establishing </span><span class=\"pp-class-20 pa t71392 l71406 ls20326\">a </span><span class=\"pp-class-20 pa t71392 l71407 ls397\">global </span><span class=\"pp-class-20 pa t71408 l3 ls573\">minimum </span><span class=\"pp-class-20 pa t71408 l71409 ls2639\">corporate </span><span class=\"pp-class-20 pa t71408 l71410 ls3161\">tax </span><span class=\"pp-class-20 pa t71408 l71411 ls2201\">rate </span><span class=\"pp-class-20 pa t71408 l71412 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71413 ls17626\">15% </span><span class=\"pp-class-20 pa t71408 l71414 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l61643 ls7143\">the </span><span class=\"pp-class-20 pa t71408 l71415 xx96 ls3675\">profit. </span><span class=\"pp-class-20 pa t71408 l71416 ls1615\">This </span><span class=\"pp-class-20 pa t71408 l71417 ls3758\">set </span><span class=\"pp-class-20 pa t71408 l71418 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71419 ls1478\">measures </span><span class=\"pp-class-20 pa t71408 l71420 ls289\">would </span><span class=\"pp-class-20 pa t71408 l71421 ls9708\">be </span><span class=\"pp-class-20 pa t71408 l71422 ls929\">applied </span><span class=\"pp-class-20 pa t71408 l71423 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l71424 ls4171\">a </span><span class=\"pp-class-20 pa t71408 l71425 ls560\">Country-</span><span class=\"pp-class-20 pa t71426 l3 ls1157\">by-Country </span><span class=\"pp-class-20 pa t71426 l71427 ls854\">basis </span><span class=\"pp-class-20 pa t71426 l71428 ls309\">to </span><span class=\"pp-class-20 pa t71426 l71429 ls69\">multinational </span><span class=\"pp-class-20 pa t71426 l71430 ls835\">companies </span><span class=\"pp-class-20 pa t71426 l71431 ls285\">with </span><span class=\"pp-class-20 pa t71426 l71432 ls1097\">revenue </span><span class=\"pp-class-20 pa t71426 l71433 ls891\">exceeding </span><span class=\"pp-class-20 pa t71426 l71434 ls324\">EUR </span><span class=\"pp-class-20 pa t71426 l71435 ls4113\">750 </span><span class=\"pp-class-20 pa t71426 l71436 ls3396\">million.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71437 l3 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t71437 l71438 ls451\">the </span><span class=\"pp-class-20 pa t71437 l71439 ls1478\">Group </span><span class=\"pp-class-20 pa t71437 l71440 ls2137\">has </span><span class=\"pp-class-20 pa t71437 l71441 ls1123\">recognised </span><span class=\"pp-class-20 pa t71437 l71442 ls15\">an </span><span class=\"pp-class-20 pa t71437 l71443 ls750\">estimated </span><span class=\"pp-class-20 pa t71437 l71444 ls4265\">top-up </span><span class=\"pp-class-20 pa t71437 l71445 ls3553\">tax </span><span class=\"pp-class-20 pa t71437 l71446 ls2166\">relating </span><span class=\"pp-class-20 pa t71437 l71447 ls309\">to </span><span class=\"pp-class-20 pa t71437 l71448 ls248\">its </span><span class=\"pp-class-20 pa t71437 l71449 ls1219\">activities </span><span class=\"pp-class-20 pa t71437 l71450 ls324\">in </span><span class=\"pp-class-20 pa t71437 l71451 ls876\">Switzerland.</span></p></div></div><span class=\"pp-class-20 pa t72990 l3 ls2397\">During </span><span class=\"pp-class-20 pa t72990 l73151 ls356\">2025, </span><span class=\"pp-class-20 pa t72990 l73152 ls451\">the </span><span class=\"pp-class-20 pa t72990 l73153 ls1478\">Group </span><span class=\"pp-class-20 pa t72990 l73154 ls2137\">has </span><span class=\"pp-class-20 pa t72990 l73155 ls3049\">incurred </span><span class=\"pp-class-20 pa t72990 l73156 ls489\">research </span><span class=\"pp-class-20 pa t72990 l73157 ls299\">and </span><span class=\"pp-class-20 pa t72990 l73158 ls311\">development </span><span class=\"pp-class-20 pa t72990 l73159 ls4265\">expenses </span><span class=\"pp-class-20 pa t72990 l73160 ls295\">of </span><span class=\"pp-class-20 pa t72990 l73161 ls324\">EUR </span><span class=\"pp-class-20 pa t72990 l73162 ls56705\">2,214 </span><span class=\"pp-class-20 pa t72990 l73163 ls1480\">thousands </span><span class=\"pp-class-20 pa t72990 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t72992 l3 ls3553\">EUR </span><span class=\"pp-class-20 pa t72992 l73165 ls33560\">1,766 </span><span class=\"pp-class-20 pa t72992 l73166 ls560\">thousands), </span><span class=\"pp-class-20 pa t72992 l73167 ls986\">which </span><span class=\"pp-class-20 pa t72992 l73168 ls7132\">are </span><span class=\"pp-class-20 pa t72992 l73169 ls367\">mainly </span><span class=\"pp-class-20 pa t72992 l73170 ls20326\">composed </span><span class=\"pp-class-20 pa t72992 l73171 ls18852\">of </span><span class=\"pp-class-20 pa t72992 l73172 ls622\">employee </span><span class=\"pp-class-20 pa t72992 l73173 xx96 ls346\">benefit </span><span class=\"pp-class-20 pa t72992 l73174 ls21427\">expenses </span><span class=\"pp-class-20 pa t72992 l73175 ls28229\">and </span><span class=\"pp-class-20 pa t72992 l73176 ls994\">consumables.</span><span class=\"pp-class-20 pa t74490 l3 ls2469\">Write-down </span><span class=\"pp-class-20 pa t74490 l74491 ls313\">on </span><span class=\"pp-class-20 pa t74490 l74492 ls424\">inventories </span><span class=\"pp-class-20 pa t74490 l74493 ls295\">of </span><span class=\"pp-class-20 pa t74490 l74494 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l74495 ls858\">5,226 </span><span class=\"pp-class-20 pa t74490 l74496 ls1480\">thousands </span><span class=\"pp-class-20 pa t74490 l74497 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74490 l74498 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l18731 ls453\">3,266 </span><span class=\"pp-class-20 pa t74490 l74499 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74490 l74500 ls1297\">mainly </span><span class=\"pp-class-20 pa t74490 l74501 ls2424\">relate </span><span class=\"pp-class-20 pa t74490 l74502 ls309\">to </span><span class=\"pp-class-20 pa t74490 l74503 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t74504 l3 ls28229\">products </span><span class=\"pp-class-20 pa t74504 l74505 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74506 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74507 ls1027\">2,496 </span><span class=\"pp-class-20 pa t74504 l74508 ls2180\">thousands; </span><span class=\"pp-class-20 pa t74504 l74509 ls373\">2024: </span><span class=\"pp-class-20 pa t74504 l74510 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74511 ls13563\">1,681 </span><span class=\"pp-class-20 pa t74504 l74512 ls705\">thousands), </span><span class=\"pp-class-20 pa t74504 l74513 ls19217\">goods </span><span class=\"pp-class-20 pa t74504 l74514 ls409\">for </span><span class=\"pp-class-20 pa t74504 l74515 ls2537\">resale </span><span class=\"pp-class-20 pa t74504 l74516 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74517 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74518 ls57876\">1,212 </span><span class=\"pp-class-20 pa t74519 l3 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74520 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l74521 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74522 ls63984\">613 </span><span class=\"pp-class-20 pa t74519 l74523 ls2965\">thousands), </span><span class=\"pp-class-20 pa t74519 l74524 ls1880\">packaging </span><span class=\"pp-class-20 pa t74519 l74525 ls1921\">material </span><span class=\"pp-class-20 pa t74519 l74526 ls509\">(2025: </span><span class=\"pp-class-20 pa t74519 l74527 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74528 ls13614\">1,086 </span><span class=\"pp-class-20 pa t74519 l74529 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74530 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l70043 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74531 ls3581\">628 </span><span class=\"pp-class-20 pa t74532 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74532 l74533 ls299\">and </span><span class=\"pp-class-20 pa t74532 l74534 ls629\">raw </span><span class=\"pp-class-20 pa t74532 l74535 ls838\">materials </span><span class=\"pp-class-20 pa t74532 l74536 ls5461\">(2025: </span><span class=\"pp-class-20 pa t74532 l74537 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l74538 ls5848\">431 </span><span class=\"pp-class-20 pa t74532 l74539 ls537\">thousands; </span><span class=\"pp-class-20 pa t74532 l74540 ls1380\">2024: </span><span class=\"pp-class-20 pa t74532 l74541 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l40514 ls21369\">344 </span><span class=\"pp-class-20 pa t74532 l74542 ls1297\">thousands).</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74585 l3 ls2147\">With </span><span class=\"pp-class-20 pa t74585 l74586 ls299\">regard </span><span class=\"pp-class-20 pa t74585 l74587 ls6583\">to </span><span class=\"pp-class-20 pa t74585 l74588 ls682\">trade </span><span class=\"pp-class-20 pa t74585 l48359 ls9048\">receivables </span><span class=\"pp-class-20 pa t74585 l74589 ls2182\">there </span><span class=\"pp-class-20 pa t74585 l74590 ls4993\">are </span><span class=\"pp-class-20 pa t74585 l74591 ls20954\">no </span><span class=\"pp-class-20 pa t74585 l74592 ls2537\">indications </span><span class=\"pp-class-20 pa t74585 l74593 ls3969\">that </span><span class=\"pp-class-20 pa t74585 l74594 ls9651\">debtors </span><span class=\"pp-class-20 pa t74585 l74595 ls4167\">will </span><span class=\"pp-class-20 pa t74585 l74596 ls1073\">not </span><span class=\"pp-class-20 pa t74585 l74597 ls9304\">meet </span><span class=\"pp-class-20 pa t74585 l74598 ls98\">their </span><span class=\"pp-class-20 pa t74585 l74599 ls4116\">payment </span><span class=\"pp-class-20 pa t74600 l3 ls1668\">obligations. </span><span class=\"pp-class-20 pa t74600 l74601 ls10923\">Nor </span><span class=\"pp-class-20 pa t74600 l74602 ls705\">are </span><span class=\"pp-class-20 pa t74600 l74603 ls350\">there </span><span class=\"pp-class-20 pa t74600 l74604 ls214\">any </span><span class=\"pp-class-20 pa t74600 l74605 ls2053\">customers </span><span class=\"pp-class-20 pa t74600 l74606 ls926\">representing </span><span class=\"pp-class-20 pa t74600 l74607 ls2288\">more </span><span class=\"pp-class-20 pa t74600 l74608 ls3675\">than </span><span class=\"pp-class-20 pa t74600 l74609 ls883\">10% </span><span class=\"pp-class-20 pa t74600 l54272 ls170\">of </span><span class=\"pp-class-20 pa t74600 l74610 ls4319\">the </span><span class=\"pp-class-20 pa t74600 l74611 ls2846\">consolidated </span><span class=\"pp-class-20 pa t74600 l74612 ls1329\">revenue. </span><span class=\"pp-class-20 pa t74600 l74613 ls5431\">IFRS </span><span class=\"pp-class-20 pa t74600 l74614\">9 </span><span class=\"pp-class-20 pa t74615 l3 ls352\">requires </span><span class=\"pp-class-20 pa t74615 l74616 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74617 ls2095\">company </span><span class=\"pp-class-20 pa t74615 l74618 ls3820\">to </span><span class=\"pp-class-20 pa t74615 l74619 ls12078\">recognise </span><span class=\"pp-class-20 pa t74615 l74620 ls88\">an </span><span class=\"pp-class-20 pa t74615 l74621 ls887\">allowance </span><span class=\"pp-class-20 pa t74615 l74622 ls4165\">for </span><span class=\"pp-class-20 pa t74615 l74623 ls392\">expected </span><span class=\"pp-class-20 pa t74615 l74624 ls967\">losses </span><span class=\"pp-class-20 pa t74615 l74625 ls19094\">on </span><span class=\"pp-class-20 pa t74615 l74626 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74627 ls377\">recovery </span><span class=\"pp-class-20 pa t74615 l74628 ls6574\">of </span><span class=\"pp-class-20 pa t74615 l74629 ls153\">trade </span><span class=\"pp-class-20 pa t74615 l74630 ls3514\">receivables. </span><span class=\"pp-class-20 pa t74631 l3 ls471\">This </span><span class=\"pp-class-20 pa t74631 l6555 ls2137\">has </span><span class=\"pp-class-20 pa t74631 l74632 ls9996\">no </span><span class=\"pp-class-20 pa t74631 l74633 ls587\">material </span><span class=\"pp-class-20 pa t74631 l74634 ls2201\">impact. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74635 l3 ls4818\">More </span><span class=\"pp-class-20 pa t74635 l74636 ls1049\">information </span><span class=\"pp-class-20 pa t74635 l74637 ls3127\">regarding </span><span class=\"pp-class-20 pa t74635 l74638 ls451\">the </span><span class=\"pp-class-20 pa t74635 l74639 ls936\">credit </span><span class=\"pp-class-20 pa t74635 l74640 ls1877\">risk </span><span class=\"pp-class-20 pa t74635 l74641 ls324\">is </span><span class=\"pp-class-20 pa t74635 l74642 ls715\">disclosed </span><span class=\"pp-class-20 pa t74635 l74643 ls324\">in </span><span class=\"pp-class-20 pa t74635 l74644 ls715\">note </span><span class=\"pp-class-20 pa t74635 l74645 ls3763\">26.</span></p><div class=\"pp-class-4\" id=\"pp-id-7744\"><div class=\" w4676 h74650 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls967\">Movements </span><span class=\"pp-class-20 pa t74651 l74652 ls313\">on </span><span class=\"pp-class-20 pa t74651 l74653 ls3526\">valuation </span><span class=\"pp-class-20 pa t74651 l74654 ls350\">for </span><span class=\"pp-class-20 pa t74651 l74655 ls3794\">impairment </span><span class=\"pp-class-20 pa t74651 l74656 ls295\">of </span><span class=\"pp-class-20 pa t74651 l74657 ls901\">trade </span><span class=\"pp-class-20 pa t74651 l74658 ls493\">receivables </span><span class=\"pp-class-20 pa t74651 l74659 ls305\">are </span><span class=\"pp-class-20 pa t74651 l74660 ls624\">as </span><span class=\"pp-class-20 pa t74651 l74661 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7745\"><div class=\" w4676 h74662 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l23115\">Opening </span><span class=\"pp-class-66 pa t71744 l74663\">balance</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74664\">1,286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74665 ls66978\">1,294\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Allowances </span><span class=\"pp-class-65 pa t71752 l74666\">recognised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74667\"></span><span class=\"pp-class-65 pa t71752 l74668\">(42) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74669 ls66978\">\u00a0(24)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l23115\">Amounts </span><span class=\"pp-class-65 pa t74479 l74670\">written </span><span class=\"pp-class-65 pa t74479 l74671\">off </span><span class=\"pp-class-65 pa t74479 l74672\">during </span><span class=\"pp-class-65 pa t74479 l74673\">the </span><span class=\"pp-class-65 pa t74479 l74674\">year </span><span class=\"pp-class-65 pa t74479 l74675\">as </span><span class=\"pp-class-65 pa t74479 l74676\">uncollectible</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l74667\"></span><span class=\"pp-class-65 pa t74479 l74668\">(71) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l67229 ls67348\">-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l23115\">Effect </span><span class=\"pp-class-65 pa t71762 l67369\">of </span><span class=\"pp-class-65 pa t71762 l67370\">movements </span><span class=\"pp-class-65 pa t71762 l12272\">in </span><span class=\"pp-class-65 pa t71762 l72031\">foreign </span><span class=\"pp-class-65 pa t71762 l72032\">exchange </span><span class=\"pp-class-65 pa t71762 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l74667\"></span><span class=\"pp-class-65 pa t71762 l74668\">(33) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l67235 ls66934\">16\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74677 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74677 l74678 ls901\">ALLOWANCE </span><span class=\"pp-class-167 pa t74677 l74679\">FOR </span><span class=\"pp-class-167 pa t74677 l74680 ls705\">IMPAIRMENT </span><span class=\"pp-class-167 pa t74677 l74681\">OF </span><span class=\"pp-class-167 pa t74677 l74682\">TRADE </span><span class=\"pp-class-167 pa t74677 l74683 ls482\">RECEIVABLES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74664\">1,140</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74665 ls67032\">1,286\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p><div class=\"pp-class-4\" id=\"pp-id-7771\"><div class=\" w4676 h76107 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls76108\">23. </span><span class=\"pp-class-19 pa t70784 l76109 ls7304\">Employee </span><span class=\"pp-class-19 pa t70784 l76110 ls1778\">benefit </span><span class=\"pp-class-19 pa t70784 l76111 ls58847\">obligations</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7772\"><div class=\" w4676 h76300 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76430 l3 ls2849\">23.2 </span><span class=\"pp-class-25 pa t76430 l76431 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76432 l3 ls889\">The </span><span class=\"pp-class-20 pa t76432 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76432 l69287 ls3675\">operates </span><span class=\"pp-class-20 pa t76432 l76433 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76434 ls883\">contribution </span><span class=\"pp-class-20 pa t76432 l76435 ls2288\">plans </span><span class=\"pp-class-20 pa t76432 l76436 ls299\">and </span><span class=\"pp-class-20 pa t76432 l76437 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76438 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76432 l76439 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76440 l3 ls297\">For </span><span class=\"pp-class-20 pa t76440 l49114 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76441 xx96 ls3182\">defined </span><span class=\"pp-class-20 pa t76440 l76442 ls333\">contribution </span><span class=\"pp-class-20 pa t76440 l76443 ls2767\">plans, </span><span class=\"pp-class-20 pa t76440 l76444 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76445 ls4295\">Group </span><span class=\"pp-class-20 pa t76440 l76446 ls2977\">pays </span><span class=\"pp-class-20 pa t76440 l76447 ls537\">contributions </span><span class=\"pp-class-20 pa t76440 l76448 ls2137\">to </span><span class=\"pp-class-20 pa t76440 l76449 ls2469\">insurance </span><span class=\"pp-class-20 pa t76440 l76450 ls551\">companies. </span><span class=\"pp-class-20 pa t76440 l76451 ls2688\">Management </span><span class=\"pp-class-20 pa t76452 l3 ls4226\">of </span><span class=\"pp-class-20 pa t76452 l76453 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76454 ls1482\">pension </span><span class=\"pp-class-20 pa t76452 l76455 ls1189\">plan </span><span class=\"pp-class-20 pa t76452 l76456 ls3668\">is </span><span class=\"pp-class-20 pa t76452 l76457 ls142\">outsourced </span><span class=\"pp-class-20 pa t76452 l76458 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76459 ls2309\">an </span><span class=\"pp-class-20 pa t76452 l76460 ls573\">insurance </span><span class=\"pp-class-20 pa t76452 l76461 ls11583\">company. </span><span class=\"pp-class-20 pa t76452 l76462 ls161\">For </span><span class=\"pp-class-20 pa t76452 l76463 ls182\">2025, </span><span class=\"pp-class-20 pa t76452 l18175 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76464 ls994\">expense </span><span class=\"pp-class-20 pa t76452 l76465 ls1333\">amounts </span><span class=\"pp-class-20 pa t76452 l76466 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76467 ls998\">EUR </span><span class=\"pp-class-20 pa t76452 l76468 ls10223\">1,729 </span><span class=\"pp-class-20 pa t76469 l3 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76470 ls2245\">compared </span><span class=\"pp-class-20 pa t76469 l76471 ls798\">to </span><span class=\"pp-class-20 pa t76469 l76472 ls5001\">EUR </span><span class=\"pp-class-20 pa t76469 l76473 ls1004\">4,059 </span><span class=\"pp-class-20 pa t76469 l76474 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76475 ls2092\">for </span><span class=\"pp-class-20 pa t76469 l76476 ls1137\">2024 </span><span class=\"pp-class-20 pa t76469 l76477 ls392\">(see </span><span class=\"pp-class-20 pa t76469 l76478 ls354\">also </span><span class=\"pp-class-20 pa t76469 l76479 ls414\">note </span><span class=\"pp-class-20 pa t76469 l76480 ls20571\">6 </span><span class=\"pp-class-20 pa t76469 l76481 ls15445\">on </span><span class=\"pp-class-20 pa t76469 l76482 ls720\">employee </span><span class=\"pp-class-20 pa t76469 l76483 xx96 ls3187\">benefit </span><span class=\"pp-class-20 pa t76469 l76484 ls794\">expenses). </span><span class=\"pp-class-20 pa t76485 l3 ls889\">The </span><span class=\"pp-class-20 pa t76485 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76485 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t76485 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t76485 l69289 ls124\">further </span><span class=\"pp-class-20 pa t76485 l76486 ls584\">obligations </span><span class=\"pp-class-20 pa t76485 l76487 ls1150\">next </span><span class=\"pp-class-20 pa t76485 l76488 ls309\">to </span><span class=\"pp-class-20 pa t76485 l44591 ls1159\">these </span><span class=\"pp-class-20 pa t76485 l76489 ls4092\">contributions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7773\"><div class=\" w4676 h76491 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76492 l3 ls119\">In </span><span class=\"pp-class-20 pa t76492 l76493 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76494 ls887\">consolidated </span><span class=\"pp-class-20 pa t76492 l76495 ls2700\">statement </span><span class=\"pp-class-20 pa t76492 l76496 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76497 xx96 ls891\">financial </span><span class=\"pp-class-20 pa t76492 l76498 ls7088\">position, </span><span class=\"pp-class-20 pa t76492 l76499 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76500 ls587\">employee </span><span class=\"pp-class-20 pa t76492 l76501 xx96 ls202\">benefit </span><span class=\"pp-class-20 pa t76492 l76502 ls7634\">liabilities </span><span class=\"pp-class-20 pa t76492 l76503 ls184\">consist </span><span class=\"pp-class-20 pa t76492 l76504 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76505 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76506 ls1078\">following </span><span class=\"pp-class-20 pa t76507 l3 ls3097\">items:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7774\"><div class=\" w4676 h76508 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l71999\">Dec. </span><span class=\"pp-class-118 pa t66928 l72000\">31, </span><span class=\"pp-class-118 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l67211\">Dec. </span><span class=\"pp-class-118 pa t66928 l67212\">31, </span><span class=\"pp-class-118 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Non-current </span><span class=\"pp-class-65 pa t70499 l76509\">employee </span><span class=\"pp-class-65 pa t70499 l76510\">benefit </span><span class=\"pp-class-65 pa t70499 l76511\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">7,294 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls67032\">4,901\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">employee </span><span class=\"pp-class-65 pa t70500 l76512\">benefit </span><span class=\"pp-class-65 pa t70500 l76513\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67117\">463\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t76514 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t76514 l70505\">employee </span><span class=\"pp-class-155 pa t76514 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t76514 l70568 ls1478\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls67032\">5,364\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l23115\"></span><span class=\"pp-class-65 pa t76516 l50228\">of </span><span class=\"pp-class-65 pa t76516 l76517\">which </span><span class=\"pp-class-65 pa t76516 l76518\">post-employment </span><span class=\"pp-class-65 pa t76516 l76519\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l70564\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l67233 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\"></span><span class=\"pp-class-65 pa t76520 l50228\">of </span><span class=\"pp-class-65 pa t76520 l76517\">which </span><span class=\"pp-class-65 pa t76520 l76518\">termination </span><span class=\"pp-class-65 pa t76520 l76521\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l71331\"></span><span class=\"pp-class-65 pa t76520 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7775\"><div class=\" w4676 h76523 pa t2 l3 wtro4 xx76524 tro6 xx76525\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76526 l3 ls4222\">The </span><span class=\"pp-class-20 pa t76526 l76527 ls8469\">post-employment </span><span class=\"pp-class-20 pa t76526 l76528 xx96 ls484\">benefits </span><span class=\"pp-class-20 pa t76526 l76529 ls4165\">are </span><span class=\"pp-class-20 pa t76526 l76530 xx96 ls157\">defined </span><span class=\"pp-class-20 pa t76526 l76531 xx96 ls414\">benefit </span><span class=\"pp-class-20 pa t76526 l76532 ls350\">pension </span><span class=\"pp-class-20 pa t76526 l76533 ls4538\">plans </span><span class=\"pp-class-20 pa t76526 l76534 ls516\">granted </span><span class=\"pp-class-20 pa t76526 l76535 ls1610\">by </span><span class=\"pp-class-20 pa t76526 l76536 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76537 ls216\">Group </span><span class=\"pp-class-20 pa t76526 l76538 ls1474\">in </span><span class=\"pp-class-20 pa t76526 l76539 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76540 ls693\">Netherlands, </span><span class=\"pp-class-20 pa t76541 l3 ls4381\">France, </span><span class=\"pp-class-20 pa t76541 l76542 ls8377\">Germany, </span><span class=\"pp-class-20 pa t76541 l76543 ls669\">Switzerland </span><span class=\"pp-class-20 pa t76541 l76544 ls299\">and </span><span class=\"pp-class-20 pa t76541 l76545 ls1216\">Thailand.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76546 l3 ls76547\">Furthermore, </span><span class=\"pp-class-20 pa t76546 l76548 ls76549\">as </span><span class=\"pp-class-20 pa t76546 l76550 ls76551\">a </span><span class=\"pp-class-20 pa t76546 l76552 ls20450\">result </span><span class=\"pp-class-20 pa t76546 l76553 ls54057\">of </span><span class=\"pp-class-20 pa t76546 l76554 ls76555\">the </span><span class=\"pp-class-20 pa t76546 l76556 ls53935\">Belgian </span><span class=\"pp-class-20 pa t76546 l76557 ls53939\">legislation </span><span class=\"pp-class-20 pa t76546 l76558 ls40775\">applicable </span><span class=\"pp-class-20 pa t76546 l76559 ls11619\">to </span><span class=\"pp-class-20 pa t76546 l76560 ls76561\">pension </span><span class=\"pp-class-20 pa t76546 l76562 ls53935\">plans </span><span class=\"pp-class-20 pa t76546 l76563 ls76564\">(so-called </span><span class=\"pp-class-20 pa t76546 l76565 ls53949\">\u2018Law </span><span class=\"pp-class-20 pa t76566 l3 ls54980\">Vandenbroucke\u2019), </span><span class=\"pp-class-20 pa t76566 l76567 ls1574\">all </span><span class=\"pp-class-20 pa t76566 l76568 ls3601\">Belgian </span><span class=\"pp-class-20 pa t76566 l76569 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76570 ls1329\">contribution </span><span class=\"pp-class-20 pa t76566 l76571 ls2378\">plans </span><span class=\"pp-class-20 pa t76566 l76572 ls787\">have </span><span class=\"pp-class-20 pa t76566 l76573 ls618\">to </span><span class=\"pp-class-20 pa t76566 l76574 ls6777\">be </span><span class=\"pp-class-20 pa t76566 l76575 ls7707\">considered </span><span class=\"pp-class-20 pa t76566 l76576 ls1903\">under </span><span class=\"pp-class-20 pa t76566 l76577 ls4628\">IFRS </span><span class=\"pp-class-20 pa t76566 l22744 ls6305\">as </span><span class=\"pp-class-20 pa t76566 l76578 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76579 xx96 ls2639\">benefit </span><span class=\"pp-class-20 pa t76580 l3 ls1164\">plans. </span><span class=\"pp-class-20 pa t76580 l76581 ls119\">This </span><span class=\"pp-class-20 pa t76580 l76582 ls527\">\u2018Law </span><span class=\"pp-class-20 pa t76580 l76583 ls5644\">Vandenbroucke\u2019, </span><span class=\"pp-class-20 pa t76580 l76584 ls511\">which </span><span class=\"pp-class-20 pa t76580 l76585 ls5172\">came </span><span class=\"pp-class-20 pa t76580 l76586 ls2684\">into </span><span class=\"pp-class-20 pa t76580 l76587 ls647\">force </span><span class=\"pp-class-20 pa t76580 l76588 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76589 ls4140\">2004, </span><span class=\"pp-class-20 pa t76580 l76590 ls967\">states </span><span class=\"pp-class-20 pa t76580 l76591 ls1017\">that </span><span class=\"pp-class-20 pa t76580 l76592 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76593 ls2440\">the </span><span class=\"pp-class-20 pa t76580 l76594 ls777\">context </span><span class=\"pp-class-20 pa t76580 l47020 ls3592\">of </span><span class=\"pp-class-20 pa t76580 l76595 xx96 ls11345\">defined </span><span class=\"pp-class-20 pa t76596 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76596 l76597 ls835\">plans, </span><span class=\"pp-class-20 pa t76596 l76598 ls451\">the </span><span class=\"pp-class-20 pa t76596 l76599 ls1266\">employer </span><span class=\"pp-class-20 pa t76596 l76600 ls3615\">must </span><span class=\"pp-class-20 pa t76596 l76601 ls3551\">guarantee </span><span class=\"pp-class-20 pa t76596 l76602\">a </span><span class=\"pp-class-20 pa t76596 l76603 ls1566\">minimum </span><span class=\"pp-class-20 pa t76596 l76604 ls627\">return </span><span class=\"pp-class-20 pa t76596 l76605 ls295\">of </span><span class=\"pp-class-20 pa t76596 l76606 ls4231\">3.75% </span><span class=\"pp-class-20 pa t76596 l76607 ls313\">on </span><span class=\"pp-class-20 pa t76596 l76608 ls631\">employee </span><span class=\"pp-class-20 pa t76596 l76609 ls2718\">contributions </span><span class=\"pp-class-20 pa t76610 l3 ls8875\">and </span><span class=\"pp-class-20 pa t76610 l76611 ls6565\">3.25% </span><span class=\"pp-class-20 pa t76610 l76612 ls346\">on </span><span class=\"pp-class-20 pa t76610 l76613 ls2201\">employer </span><span class=\"pp-class-20 pa t76610 l76614 ls214\">contributions. </span><span class=\"pp-class-20 pa t76610 l76615 ls32729\">As </span><span class=\"pp-class-20 pa t76610 l76616 ls1017\">from </span><span class=\"pp-class-20 pa t76610 l76617 ls2180\">January </span><span class=\"pp-class-20 pa t76610 l76618 ls60\">1, </span><span class=\"pp-class-20 pa t76610 l76619 ls10237\">2016, </span><span class=\"pp-class-20 pa t76610 l76620 ls3182\">these </span><span class=\"pp-class-20 pa t76610 l76621 ls161\">percentages </span><span class=\"pp-class-20 pa t76610 l76622 ls4706\">have </span><span class=\"pp-class-20 pa t76610 l76623 ls9822\">been </span><span class=\"pp-class-20 pa t76610 l76624 ls362\">reviewed </span><span class=\"pp-class-20 pa t76625 l3 ls1036\">and </span><span class=\"pp-class-20 pa t76625 l76626 ls333\">adjusted </span><span class=\"pp-class-20 pa t76625 l76627 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76628 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l76629 ls142\">single </span><span class=\"pp-class-20 pa t76625 l76630 ls2352\">rate </span><span class=\"pp-class-20 pa t76625 l76631 ls231\">which </span><span class=\"pp-class-20 pa t76625 l76632 ls2757\">varies </span><span class=\"pp-class-20 pa t76625 l76633 ls8789\">with </span><span class=\"pp-class-20 pa t76625 l76634 ls1495\">the </span><span class=\"pp-class-20 pa t76625 l76635 ls811\">market </span><span class=\"pp-class-20 pa t76625 l76636 ls190\">rates, </span><span class=\"pp-class-20 pa t76625 l76637 ls2977\">subject </span><span class=\"pp-class-20 pa t76625 l76638 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76639 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l71190 ls2080\">minimum </span><span class=\"pp-class-20 pa t76625 l76640 ls8819\">of </span><span class=\"pp-class-20 pa t76625 l76641 ls1576\">1.75% </span><span class=\"pp-class-20 pa t76625 l76642 ls648\">and </span><span class=\"pp-class-20 pa t76643 l3 ls25758\">a </span><span class=\"pp-class-20 pa t76643 l76644 ls406\">maximum </span><span class=\"pp-class-20 pa t76643 l76645 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76646 ls2807\">3.75%, </span><span class=\"pp-class-20 pa t76643 l76647 ls2867\">reducing </span><span class=\"pp-class-20 pa t76643 l76648 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76649 ls11030\">risk </span><span class=\"pp-class-20 pa t76643 l76650 ls1333\">for </span><span class=\"pp-class-20 pa t76643 l76651 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76652 ls385\">employer. </span><span class=\"pp-class-20 pa t76643 l76653 ls2778\">Because </span><span class=\"pp-class-20 pa t76643 l76654 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76655 ls1189\">this </span><span class=\"pp-class-20 pa t76643 l76656 ls161\">minimum </span><span class=\"pp-class-20 pa t76643 l76657 ls901\">guaranteed </span><span class=\"pp-class-20 pa t76643 l76658 ls3581\">return </span><span class=\"pp-class-20 pa t76659 l3 ls4058\">for </span><span class=\"pp-class-20 pa t76659 l76660 xx96 ls10966\">defined </span><span class=\"pp-class-20 pa t76659 l76661 ls811\">contribution </span><span class=\"pp-class-20 pa t76659 l76662 ls1095\">plans </span><span class=\"pp-class-20 pa t76659 l76663 ls2778\">in </span><span class=\"pp-class-20 pa t76659 l76664 ls1021\">Belgium, </span><span class=\"pp-class-20 pa t76659 l76665 ls5431\">the </span><span class=\"pp-class-20 pa t76659 l76666 ls608\">employer </span><span class=\"pp-class-20 pa t76659 l76667 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76668 ls9444\">exposed </span><span class=\"pp-class-20 pa t76659 l76669 ls1233\">to </span><span class=\"pp-class-20 pa t76659 l76670 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76671 xx96 ls2372\">financial </span><span class=\"pp-class-20 pa t76659 l76672 ls6788\">risk </span><span class=\"pp-class-20 pa t76659 l76673 ls2594\">(there </span><span class=\"pp-class-20 pa t76659 l76674 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76675 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76676 ls669\">legal </span><span class=\"pp-class-20 pa t76677 l3 ls509\">obligation </span><span class=\"pp-class-20 pa t76677 l76678 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76679 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76680 ls9447\">further </span><span class=\"pp-class-20 pa t76677 l76681 ls157\">contributions </span><span class=\"pp-class-20 pa t76677 l76682 ls832\">if </span><span class=\"pp-class-20 pa t76677 l76683 ls8957\">the </span><span class=\"pp-class-20 pa t76677 l76684 ls303\">fund </span><span class=\"pp-class-20 pa t76677 l76685 ls3161\">does </span><span class=\"pp-class-20 pa t76677 l76686 ls2147\">not </span><span class=\"pp-class-20 pa t76677 l76687 ls1095\">hold </span><span class=\"pp-class-20 pa t76677 l76688 xx96 ls420\">sufficient </span><span class=\"pp-class-20 pa t76677 l76689 ls5670\">assets </span><span class=\"pp-class-20 pa t76677 l76690 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76691 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76692 ls840\">all </span><span class=\"pp-class-20 pa t76677 l76693 ls491\">employee </span><span class=\"pp-class-20 pa t76694 l3 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t76694 l76695 ls2166\">relating </span><span class=\"pp-class-20 pa t76694 l76696 ls309\">to </span><span class=\"pp-class-20 pa t76694 l76697 ls631\">employee </span><span class=\"pp-class-20 pa t76694 l76698 ls98\">service </span><span class=\"pp-class-20 pa t76694 l76699 ls324\">in </span><span class=\"pp-class-20 pa t76694 l76700 ls451\">the </span><span class=\"pp-class-20 pa t76694 l76701 ls2594\">current </span><span class=\"pp-class-20 pa t76694 l76702 ls299\">and </span><span class=\"pp-class-20 pa t76694 l76703 ls360\">prior </span><span class=\"pp-class-20 pa t76694 l76704 ls2605\">periods). </span><span class=\"pp-class-20 pa t76694 l76705 ls1233\">These </span><span class=\"pp-class-20 pa t76694 l76706 ls2288\">plans </span><span class=\"pp-class-20 pa t76694 l76707 ls3416\">should </span><span class=\"pp-class-20 pa t76694 l76708 ls12078\">therefore </span><span class=\"pp-class-20 pa t76694 l44402 ls346\">be </span><span class=\"pp-class-20 pa t76709 l3 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t76709 l76710 ls299\">and </span><span class=\"pp-class-20 pa t76709 l76711 ls604\">accounted </span><span class=\"pp-class-20 pa t76709 l76712 ls350\">for </span><span class=\"pp-class-20 pa t76709 l76713 ls624\">as </span><span class=\"pp-class-20 pa t76709 l76714 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76709 l76715 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76709 l76716 ls2288\">plans </span><span class=\"pp-class-20 pa t76709 l76717 ls2537\">under </span><span class=\"pp-class-20 pa t76709 l76718 ls12244\">IAS </span><span class=\"pp-class-20 pa t76709 l39467 ls66826\">19.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7776\"><div class=\" w4676 h1 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76719 l3 ls5382\">The </span><span class=\"pp-class-20 pa t76719 l76720 ls274\">following </span><span class=\"pp-class-20 pa t76719 l76721 ls318\">tables </span><span class=\"pp-class-20 pa t76719 l76722 ls1329\">reconcile </span><span class=\"pp-class-20 pa t76719 l76723 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76724 ls1305\">amounts </span><span class=\"pp-class-20 pa t76719 l76725 ls4178\">recognised </span><span class=\"pp-class-20 pa t76719 l76635 ls608\">in </span><span class=\"pp-class-20 pa t76719 l76726 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76727 ls5265\">statement </span><span class=\"pp-class-20 pa t76719 l76728 ls689\">of </span><span class=\"pp-class-20 pa t76719 l76729 xx96 ls2035\">financial </span><span class=\"pp-class-20 pa t76719 l76730 ls7744\">position, </span><span class=\"pp-class-20 pa t76719 l76731 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76732 ls8636\">statement </span><span class=\"pp-class-20 pa t76733 l3 ls295\">of </span><span class=\"pp-class-20 pa t76733 l5940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t76733 l76734 ls2778\">or </span><span class=\"pp-class-20 pa t76733 l76735 ls1333\">loss </span><span class=\"pp-class-20 pa t76733 l76736 ls299\">and </span><span class=\"pp-class-20 pa t76733 l76737 ls451\">the </span><span class=\"pp-class-20 pa t76733 l76738 ls397\">statement </span><span class=\"pp-class-20 pa t76733 l76739 ls295\">of </span><span class=\"pp-class-20 pa t76733 l76740 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76733 l76741 ls3024\">income:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7777\"><div class=\" w4676 h76742 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Defined </span><span class=\"pp-class-65 pa t70499 l70562\">benefit </span><span class=\"pp-class-65 pa t70499 l70565\">obligation</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26921\">29,848 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26922 ls67117\">12,933\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Fair </span><span class=\"pp-class-65 pa t70500 l76743\">value </span><span class=\"pp-class-65 pa t70500 l76744\">of </span><span class=\"pp-class-65 pa t70500 l76745\">plan </span><span class=\"pp-class-65 pa t70500 l76746\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l71246\">(22,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls67526\">\u00a0(7,569)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t76514 l70505 ls299\">POST-EMPLOYMENT </span><span class=\"pp-class-167 pa t76514 l76747 ls1480\">OBLIGATIONS </span><span class=\"pp-class-167 pa t76514 l76748\">(FUNDED </span><span class=\"pp-class-167 pa t76514 l76749 ls33804\">STATUS)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\">Current </span><span class=\"pp-class-65 pa t76520 l67188\">service </span><span class=\"pp-class-65 pa t76520 l76750\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l23115 ls107\">Past </span><span class=\"pp-class-65 pa t70798 l76751\">service </span><span class=\"pp-class-65 pa t70798 l76752\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l71331\"></span><span class=\"pp-class-65 pa t70798 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l23115 ls19165\">Service </span><span class=\"pp-class-66 pa t76753 l71773\">cost </span><span class=\"pp-class-66 pa t76753 l76754\">recognised </span><span class=\"pp-class-66 pa t76753 l76755\">as </span><span class=\"pp-class-66 pa t76753 l76756\">part </span><span class=\"pp-class-66 pa t76753 l76757\">of </span><span class=\"pp-class-66 pa t76753 l76758\">employee </span><span class=\"pp-class-66 pa t76753 l76759\">benefit </span><span class=\"pp-class-66 pa t76753 l76760\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l74664\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l76761 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Net </span><span class=\"pp-class-65 pa t70574 l67437\">interest </span><span class=\"pp-class-65 pa t70574 l76762\">expenses </span><span class=\"pp-class-65 pa t70574 l76763\">on </span><span class=\"pp-class-65 pa t70574 l76764\">post-employment </span><span class=\"pp-class-65 pa t70574 l76765\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l23115 ls1769\">Total </span><span class=\"pp-class-66 pa t76767 l26407\">defined </span><span class=\"pp-class-66 pa t76767 l76768\">benefit </span><span class=\"pp-class-66 pa t76767 l76769\">cost </span><span class=\"pp-class-66 pa t76767 l76770\">(statement </span><span class=\"pp-class-66 pa t76767 l76771\">of </span><span class=\"pp-class-66 pa t76767 l76772\">profit </span><span class=\"pp-class-66 pa t76767 l76773\">or </span><span class=\"pp-class-66 pa t76767 l76774\">loss)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l74664 ls66978\">2,985\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l76761 ls67272\">640\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76775 l23115\">Remeasurements </span><span class=\"pp-class-66 pa t76775 l76776\">of </span><span class=\"pp-class-66 pa t76775 l76777\">defined </span><span class=\"pp-class-66 pa t76775 l76778\">benefit </span><span class=\"pp-class-66 pa t76775 l76779\">plans </span><span class=\"pp-class-66 pa t76780 l23115\">(other </span><span class=\"pp-class-66 pa t76780 l76781\">comprehensive </span><span class=\"pp-class-66 pa t76780 l76782\">income)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l74664 ls66978\">1,965\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l76761 ls67272\">731\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7779\"><div class=\" w4676 h76787 pa t2 l3 wtro4 xx76788 tro6 xx76789\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76790 l3 ls889\">The </span><span class=\"pp-class-20 pa t76790 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t76790 l21607 ls365\">table </span><span class=\"pp-class-20 pa t76790 l74937 ls2326\">reconciles </span><span class=\"pp-class-20 pa t76790 l75966 ls451\">the </span><span class=\"pp-class-20 pa t76790 l75967 ls10411\">post-employment </span><span class=\"pp-class-20 pa t76790 l76791 ls1613\">obligations: </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7780\"><div class=\" w4676 h76792 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115\">Net </span><span class=\"pp-class-66 pa t70499 l69810\">liability </span><span class=\"pp-class-66 pa t70499 l76793\">as </span><span class=\"pp-class-66 pa t70499 l76794\">at </span><span class=\"pp-class-66 pa t70499 l76795\">January </span><span class=\"pp-class-66 pa t70499 l76796\">1</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74664\">5,364 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74665 ls66978\">4,518\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Service </span><span class=\"pp-class-65 pa t70500 l76797\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Net </span><span class=\"pp-class-65 pa t70501 l67437\">interest </span><span class=\"pp-class-65 pa t70501 l76762\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls11239\">Remeasurements </span><span class=\"pp-class-65 pa t70502 l76798\">of </span><span class=\"pp-class-65 pa t70502 l76799\">defined </span><span class=\"pp-class-65 pa t70502 l23126\">benefit </span><span class=\"pp-class-65 pa t70502 l76800\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">1,965 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">731\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Employer </span><span class=\"pp-class-65 pa t70503 l76801\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70740\"></span><span class=\"pp-class-65 pa t70503 l70741\">(2,558) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70752 ls67117\">\u00a0(525)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70504 l23115 ls4157\">NET </span><span class=\"pp-class-167 pa t70504 l76802 ls9737\">LIABILITY </span><span class=\"pp-class-167 pa t70504 l76803\">AS </span><span class=\"pp-class-167 pa t70504 l76804 ls72040\">AT </span><span class=\"pp-class-167 pa t70504 l76805\">DECEMBER </span><span class=\"pp-class-167 pa t70504 l76806\">31</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7816\"><div class=\" w4676 h79199 pa t2 l3 wtro4 xx79200 tro6 xx79201\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t79202 l3 ls79203\">31. </span><span class=\"pp-class-19 pa t79202 l79204 ls6798\">Audit </span><span class=\"pp-class-19 pa t79202 l79205 ls7701\">fees</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79206 l3 ls2434\">Deloitte </span><span class=\"pp-class-20 pa t79206 l79207 ls540\">Bedrijfsrevisoren </span><span class=\"pp-class-20 pa t79206 l79208 ls57844\">BV, </span><span class=\"pp-class-20 pa t79206 l79209 ls557\">represented </span><span class=\"pp-class-20 pa t79206 l79210 ls409\">by </span><span class=\"pp-class-20 pa t79206 l79211 ls1607\">Kurt </span><span class=\"pp-class-20 pa t79206 l79212 ls3386\">Dehoorne, </span><span class=\"pp-class-20 pa t79206 l79213 xx96 ls2372\">certified </span><span class=\"pp-class-20 pa t79206 l79214 ls4342\">auditor, </span><span class=\"pp-class-20 pa t79206 l79215 ls406\">was </span><span class=\"pp-class-20 pa t79206 l79216 ls1051\">appointed </span><span class=\"pp-class-20 pa t79206 l79217 ls624\">as </span><span class=\"pp-class-20 pa t79206 l79218 ls395\">Auditor </span><span class=\"pp-class-20 pa t79219 l3 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79220 ls548\">Lotus </span><span class=\"pp-class-20 pa t79219 l79221 ls634\">Bakeries </span><span class=\"pp-class-20 pa t79219 l79222 ls30289\">NV </span><span class=\"pp-class-20 pa t79219 l79223 ls313\">on </span><span class=\"pp-class-20 pa t79219 l79224 ls307\">May </span><span class=\"pp-class-20 pa t79219 l79225 ls100\">13, </span><span class=\"pp-class-20 pa t79219 l79226 ls689\">2025 </span><span class=\"pp-class-20 pa t79219 l79227 ls409\">by </span><span class=\"pp-class-20 pa t79219 l79228 ls451\">the </span><span class=\"pp-class-20 pa t79219 l79229 ls548\">Ordinary </span><span class=\"pp-class-20 pa t79219 l79230 ls220\">General </span><span class=\"pp-class-20 pa t79219 l79231 ls901\">Meeting </span><span class=\"pp-class-20 pa t79219 l79232 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79233 ls2965\">Shareholders </span><span class=\"pp-class-20 pa t79219 l79234 ls350\">for </span><span class=\"pp-class-20 pa t79219 l79235\">a </span><span class=\"pp-class-20 pa t79219 l79236 ls110\">term </span><span class=\"pp-class-20 pa t79219 l79237 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79238 ls449\">three </span><span class=\"pp-class-20 pa t79239 l3 ls3551\">years. </span><span class=\"pp-class-20 pa t79239 l79240 ls2402\">Its </span><span class=\"pp-class-20 pa t79239 l79241 ls12078\">mandate </span><span class=\"pp-class-20 pa t79239 l47411 ls83\">expires </span><span class=\"pp-class-20 pa t79239 l79242 ls1309\">immediately </span><span class=\"pp-class-20 pa t79239 l79243 ls375\">after </span><span class=\"pp-class-20 pa t79239 l79244 ls451\">the </span><span class=\"pp-class-20 pa t79239 l79245 ls527\">2028 </span><span class=\"pp-class-20 pa t79239 l79246 ls548\">Ordinary </span><span class=\"pp-class-20 pa t79239 l79247 ls220\">General </span><span class=\"pp-class-20 pa t79239 l79248 ls901\">Meeting </span><span class=\"pp-class-20 pa t79239 l79249 ls295\">of </span><span class=\"pp-class-20 pa t79239 l79250 ls794\">Shareholders.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7817\"><div class=\" w4676 h79251 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t79252 l23115\">IN </span><span class=\"pp-class-150 pa t79252 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t79252 l63719\">OF </span><span class=\"pp-class-150 pa t79252 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t79252 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t79252 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t79253 l23115\">Audit </span><span class=\"pp-class-66 pa t79253 l79254\">fees</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l23115\">Lotus </span><span class=\"pp-class-65 pa t79255 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79255 l57996\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l70749\">175</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l67239\">148</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l23115\">Lotus </span><span class=\"pp-class-65 pa t79256 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79256 l57996\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l70749\">478</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l67239\">473</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t79257 l23115\">Additional </span><span class=\"pp-class-66 pa t79257 l79258 ls38825\">services </span><span class=\"pp-class-66 pa t79257 l79259\">rendered </span><span class=\"pp-class-66 pa t79257 l79260\">by </span><span class=\"pp-class-66 pa t79257 l79261\">the </span><span class=\"pp-class-66 pa t79257 l79262\">Auditor </span><span class=\"pp-class-66 pa t79257 l79263\">or </span><span class=\"pp-class-66 pa t79257 l79264\">its </span><span class=\"pp-class-66 pa t79257 l79265\">related </span><span class=\"pp-class-66 pa t79257 l79266\">parties</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l23115\">Other </span><span class=\"pp-class-65 pa t79267 l63160\">audit-related </span><span class=\"pp-class-65 pa t79267 l79268\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l76766\">30</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l67239\">213</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t79269 l71311\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l70749\">419</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l67235\">17</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l23115\">Other </span><span class=\"pp-class-65 pa t79270 l63160\">non-audit </span><span class=\"pp-class-65 pa t79270 l79271\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l76766\">11</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l67239\">155</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t79272 l23115 ls69870\">TOTAL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79273 l74664\">1,113</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79273 l74665\">1,006</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__40-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69417 l3 ls100\">3.\t</span><span class=\"pp-class-19 pa t69417 l17371 ls5644\">Segment </span><span class=\"pp-class-19 pa t69417 l69418 ls7987\">reporting</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7620\"><div class=\" w69730 h69731 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69732 l3 ls2849\">3.2 </span><span class=\"pp-class-25 pa t69732 l69733 ls1595\">Segment </span><span class=\"pp-class-25 pa t69732 l69734 ls726\">information</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7621\"><div class=\" w4676 h69735 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2025</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls2730\">Continental</span><span class=\"pp-class-118 pa t69741 l64610\"></span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">792,991</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758\">333,117</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">224,339</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760\">211,945</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69761\"></span><span class=\"pp-class-127 pa t69756 l69762\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763\">1,355,061</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768\">660,624 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769\">269,821 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770\">217,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771\">207,319 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773\">1,355,061 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">132,367 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776\">63,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">7,043 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778\">4,626 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69779\"></span><span class=\"pp-class-65 pa t69774 l69780\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781\"></span><span class=\"pp-class-65 pa t69774 l69782\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">131,985 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">59,872 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">40,897 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">50,742 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69792\"></span><span class=\"pp-class-127 pa t69786 l69793\">(51,088) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794\">232,409</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796\"></span><span class=\"pp-class-65 pa t69795 l69797\">(4,813) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794\">227,596 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796\"></span><span class=\"pp-class-65 pa t69802 l69797\">(2,399) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794\">225,197 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807\"></span><span class=\"pp-class-65 pa t69806 l69808\">(52,928) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794\">172,269 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817\">52,599 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818\">4,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69819\">15,143 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820\">50,160 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821\">6,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822\">128,711 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69826\">63 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827\"></span><span class=\"pp-class-65 pa t69823 l69828\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829\"></span><span class=\"pp-class-65 pa t69823 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69831\">222 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832\">934 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69833\">1,218 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69840\"></span><span class=\"pp-class-65 pa t69834 l69841\">(23,871) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69842\"></span><span class=\"pp-class-65 pa t69834 l69843\">(2,926) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69844\"></span><span class=\"pp-class-65 pa t69834 l69845\">(8,081) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69846\"></span><span class=\"pp-class-65 pa t69834 l69847\">(1,271) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69848\"></span><span class=\"pp-class-65 pa t69834 l69849\">(4,050) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69807\"></span><span class=\"pp-class-65 pa t69834 l69808\">(40,199) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7622\"><div class=\" w4676 h69854 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2024</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls1217\">Continental </span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">736,587</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758 ls7651\">311,348\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">185,655</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760 ls7651\">187,416\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69762\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763 ls1576\">1,231,914\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768 ls67040\">606,265\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769 ls67040\">265,031\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770 ls67040\">182,452\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771 ls67040\">178,165\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773 ls69855\">1,231,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">130,323</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776 ls67117\">46,317\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">3,202</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778 ls66978\">9,250\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69780\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">120,895</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">51,737</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">32,265</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">42,293</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69793\">(40,561)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794 ls67040\">206,629\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794 ls67040\">201,463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807 ls69855\">\u00a0(46,769)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817 ls67117\">38,099\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818 ls66978\">7,856\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69777 ls66978\">8,597\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820 ls67117\">66,568\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821 ls66978\">4,587\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822 ls67040\">125,707\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69856 ls67348\">1\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832 ls67272\">530\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69858 ls67272\">531\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69817 ls67117\">22,363\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69818 ls66978\">2,475\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69777 ls66978\">7,272\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69831 ls67272\">571\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69821 ls66978\">3,911\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69859 ls67117\">36,593\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7623\"><div class=\" w4676 h69860 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26918\">313,559 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26919\">280,946 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l23115\">United </span><span class=\"pp-class-65 pa t69862 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26918\">209,417 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26919\">222,090 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l23115\">Thailand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26918\">146,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26919\">100,983 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l23115\">United </span><span class=\"pp-class-65 pa t69865 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26918\">135,246 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26919\">145,212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l23115\">The </span><span class=\"pp-class-65 pa t69866 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26918\">101,479 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26919\">101,636 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l23115\">South-Africa</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26921\">66,562 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26922\">63,773 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26921\">46,253 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26922\">46,272 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t10010 l23115 ls69870\">Total</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l69872\">1,018,844</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l67216\">960,911</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7624\"><div class=\" w4676 h69873 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69874 l3 ls618\">Sales </span><span class=\"pp-class-20 pa t69874 l13545 ls1083\">between </span><span class=\"pp-class-20 pa t69874 l69875 ls451\">the </span><span class=\"pp-class-20 pa t69874 l69876 ls4818\">various </span><span class=\"pp-class-20 pa t69874 l69877 ls6574\">segments </span><span class=\"pp-class-20 pa t69874 l57107 ls305\">are </span><span class=\"pp-class-20 pa t69874 l69878 ls309\">carried </span><span class=\"pp-class-20 pa t69874 l69879 ls5172\">out </span><span class=\"pp-class-20 pa t69874 l69880 ls1221\">at </span><span class=\"pp-class-20 pa t69874 l69881 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69874 l69882 ls2095\">length.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69883 l3 ls889\">The </span><span class=\"pp-class-20 pa t69883 l69884 ls2201\">non-current </span><span class=\"pp-class-20 pa t69883 l69885 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l69886 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69883 l69887 ls4165\">property, </span><span class=\"pp-class-20 pa t69883 l69888 ls705\">plant </span><span class=\"pp-class-20 pa t69883 l69889 ls299\">and </span><span class=\"pp-class-20 pa t69883 l69890 ls186\">equipment, </span><span class=\"pp-class-20 pa t69883 l69891 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t69883 l69892 ls3820\">assets, </span><span class=\"pp-class-20 pa t69883 l45406 ls920\">intangible </span><span class=\"pp-class-20 pa t69883 l69893 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l731 ls299\">and </span><span class=\"pp-class-20 pa t69894 l3 ls728\">goodwill) </span><span class=\"pp-class-20 pa t69894 l69895 ls409\">by </span><span class=\"pp-class-20 pa t69894 l69896 ls1113\">location </span><span class=\"pp-class-20 pa t69894 l69897 ls295\">of </span><span class=\"pp-class-20 pa t69894 l69898 ls15\">assets </span><span class=\"pp-class-20 pa t69894 l69899 ls305\">are </span><span class=\"pp-class-20 pa t69894 l69900 ls397\">detailed </span><span class=\"pp-class-20 pa t69894 l69901 ls313\">on </span><span class=\"pp-class-20 pa t69894 l69902 ls451\">the </span><span class=\"pp-class-20 pa t69894 l69903 ls163\">right.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69904 l3 ls889\">The </span><span class=\"pp-class-20 pa t69904 l21606 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t69904 l69905 ls1097\">revenue </span><span class=\"pp-class-20 pa t69904 l69906 ls409\">by </span><span class=\"pp-class-20 pa t69904 l69907 ls1194\">country </span><span class=\"pp-class-20 pa t69904 l69908 ls305\">are </span><span class=\"pp-class-20 pa t69904 l69909 ls715\">disclosed </span><span class=\"pp-class-20 pa t69904 l69910 ls324\">in </span><span class=\"pp-class-20 pa t69904 l69911 ls715\">note </span><span class=\"pp-class-20 pa t69904 l69912 ls1548\">4.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7625\"><div class=\" w4676 h69916 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls10392\">4.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls411\">Revenue</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69917 l3 ls69918\">4.1\t</span><span class=\"pp-class-25 pa t69917 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69917 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69008 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69008 l69919 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69920 ls305\">included </span><span class=\"pp-class-20 pa t69008 l69921 ls324\">in </span><span class=\"pp-class-20 pa t69008 l69922 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69923 ls397\">statement </span><span class=\"pp-class-20 pa t69008 l69924 ls295\">of </span><span class=\"pp-class-20 pa t69008 l69925 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t69008 l69926 ls2778\">or </span><span class=\"pp-class-20 pa t69008 l69927 ls1333\">loss </span><span class=\"pp-class-20 pa t69008 l69928 ls2137\">when </span><span class=\"pp-class-20 pa t69008 l69929 ls449\">it </span><span class=\"pp-class-20 pa t69008 l69930 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69931 ls1170\">probable </span><span class=\"pp-class-20 pa t69008 l69932 ls337\">that </span><span class=\"pp-class-20 pa t69008 l69933 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69934 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l69935 ls511\">will </span><span class=\"pp-class-20 pa t69008 l69936 ls750\">receive </span><span class=\"pp-class-20 pa t69937 l3 ls740\">economic </span><span class=\"pp-class-20 pa t69937 l69938 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t69937 l69939 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l69940 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69941 ls2639\">transaction </span><span class=\"pp-class-20 pa t69937 l69942 ls299\">and </span><span class=\"pp-class-20 pa t69937 l69943 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69944 ls1097\">revenue </span><span class=\"pp-class-20 pa t69937 l69945 ls342\">can </span><span class=\"pp-class-20 pa t69937 l69946 ls346\">be </span><span class=\"pp-class-20 pa t69937 l69947 ls142\">measured </span><span class=\"pp-class-20 pa t69937 l69948 ls1682\">reliably. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69021 l69949 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69950 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69951 ls1478\">Group </span><span class=\"pp-class-20 pa t69021 l69952 ls324\">is </span><span class=\"pp-class-20 pa t69021 l69953 ls377\">generated </span><span class=\"pp-class-20 pa t69021 l69954 ls424\">principally </span><span class=\"pp-class-20 pa t69021 l69955 ls629\">through </span><span class=\"pp-class-20 pa t69021 l69956 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69957 ls631\">sale </span><span class=\"pp-class-20 pa t69021 l69958 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69959 ls648\">goods </span><span class=\"pp-class-20 pa t69021 l69960 ls285\">with </span><span class=\"pp-class-20 pa t69021 l69961 ls624\">as </span><span class=\"pp-class-20 pa t69021 l69962 ls779\">only </span><span class=\"pp-class-20 pa t69021 l68496 ls229\">performance </span><span class=\"pp-class-20 pa t69035 l3 ls453\">obligation </span><span class=\"pp-class-20 pa t69035 l69963 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69964 ls669\">delivery </span><span class=\"pp-class-20 pa t69035 l69965 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69966 ls339\">goods. </span><span class=\"pp-class-20 pa t69035 l69967 ls136\">Revenue </span><span class=\"pp-class-20 pa t69035 l69968 ls2378\">recognition </span><span class=\"pp-class-20 pa t69035 l69969 ls634\">occurs </span><span class=\"pp-class-20 pa t69035 l69970 ls1221\">at </span><span class=\"pp-class-20 pa t69035 l69971\">a </span><span class=\"pp-class-20 pa t69035 l69972 ls377\">point </span><span class=\"pp-class-20 pa t69035 l69973 ls324\">in </span><span class=\"pp-class-20 pa t69035 l69974 ls638\">time, </span><span class=\"pp-class-20 pa t69035 l69975 ls2137\">when </span><span class=\"pp-class-20 pa t69035 l69976 ls3520\">control </span><span class=\"pp-class-20 pa t69035 l69977 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69978 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69979 ls1230\">asset </span><span class=\"pp-class-20 pa t69051 l3 ls324\">is </span><span class=\"pp-class-20 pa t69051 l68512 ls4949\">transferred </span><span class=\"pp-class-20 pa t69051 l69980 ls309\">to </span><span class=\"pp-class-20 pa t69051 l69981 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69982 ls2520\">customer, </span><span class=\"pp-class-20 pa t69051 l69983 ls2732\">generally </span><span class=\"pp-class-20 pa t69051 l69984 ls313\">on </span><span class=\"pp-class-20 pa t69051 l69985 ls669\">delivery </span><span class=\"pp-class-20 pa t69051 l69986 ls295\">of </span><span class=\"pp-class-20 pa t69051 l69987 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69988 ls1478\">goods.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7628\"><div class=\" w70218 h4088 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t68973 l3 ls21104\">4.2\t</span><span class=\"pp-class-25 pa t68973 l17371 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68976 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t68976 l70219 ls324\">is </span><span class=\"pp-class-20 pa t68976 l70220 ls377\">generated </span><span class=\"pp-class-20 pa t68976 l70221 ls1221\">at </span><span class=\"pp-class-20 pa t68976 l70222\">a </span><span class=\"pp-class-20 pa t68976 l70223 ls377\">point </span><span class=\"pp-class-20 pa t68976 l70224 ls324\">in </span><span class=\"pp-class-20 pa t68976 l70225 ls511\">time </span><span class=\"pp-class-20 pa t68976 l70226 ls1297\">mainly </span><span class=\"pp-class-20 pa t68976 l70227 ls409\">by </span><span class=\"pp-class-20 pa t68976 l70228 ls2912\">branded </span><span class=\"pp-class-20 pa t68976 l70229 ls420\">products </span><span class=\"pp-class-20 pa t68976 l70230 ls457\">(Lotus</span><span class=\"pp-class-24 pa t70231 l70232 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68976 l70233\"></span><span class=\"pp-class-20 pa t68976 l70234 ls787\">Biscoff</span><span class=\"pp-class-24 pa t70231 l70235 ls1001\">\u00ae</span><span class=\"pp-class-20 pa t68976 l70236\">, </span><span class=\"pp-class-20 pa t68976 l70237 ls10241\">Lotus</span><span class=\"pp-class-24 pa t70231 l70238 ls1377\">TM</span><span class=\"pp-class-20 pa t68976 l70239\"></span><span class=\"pp-class-20 pa t68976 l70240 ls794\">Natural </span><span class=\"pp-class-20 pa t68976 l70241 ls994\">Foods </span><span class=\"pp-class-20 pa t68994 l3 ls362\">brands </span><span class=\"pp-class-20 pa t68994 l25360 ls299\">and </span><span class=\"pp-class-20 pa t68994 l70242 ls782\">Lotus</span><span class=\"pp-class-24 pa t70243 l70244\">\u00ae</span><span class=\"pp-class-20 pa t68994 l70245\"></span><span class=\"pp-class-20 pa t68994 l70246 ls1109\">Local </span><span class=\"pp-class-20 pa t68994 l70247 ls10509\">Heroes). </span></p></div></div><div id=\"pp-id-7664\"><div id=\"pp-id-7629\"><div class=\" w70248 h70249 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-124 pa t70250 l3\">1</span><span class=\"pp-class-41 pa t70251 l70252\"></span><span class=\"pp-class-41 pa t70251 l70253 ls38329\">FY </span><span class=\"pp-class-41 pa t70251 l70254 ls3509\">2025 </span><span class=\"pp-class-41 pa t70251 l70255 ls1443\">branded </span><span class=\"pp-class-41 pa t70251 l70256 ls210\">revenue</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-124 pa t70257 l3\">2</span><span class=\"pp-class-41 pa t70258 l70252\"></span><span class=\"pp-class-41 pa t70258 l70253 ls38329\">FY </span><span class=\"pp-class-41 pa t70258 l70254 ls86\">sales </span><span class=\"pp-class-41 pa t70258 l70259 ls560\">Biscoff </span><span class=\"pp-class-41 pa t70258 l70260 ls107\">Ice </span><span class=\"pp-class-41 pa t70258 l70261 ls629\">Cream </span><span class=\"pp-class-41 pa t70262 l3 ls901\">included</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70263 ls3718\">The </span><span class=\"pp-class-65 pa t4968 l70264 ls2540\">globalisation </span><span class=\"pp-class-65 pa t4968 l70265 ls798\">of </span><span class=\"pp-class-65 pa t4968 l70266 ls568\">Lotus</span><span class=\"pp-class-137 pa t70267 l70268\">\u00ae</span><span class=\"pp-class-65 pa t4968 l70269\"></span><span class=\"pp-class-65 pa t6002 l70263 ls2407\">Biscoff</span><span class=\"pp-class-137 pa t70270 l70271\">\u00ae</span><span class=\"pp-class-65 pa t6002 l70272\"></span><span class=\"pp-class-65 pa t6002 l70273 ls12\">is </span><span class=\"pp-class-65 pa t6002 l70274 ls1377\">the </span><span class=\"pp-class-65 pa t6002 l70275 xx96 ls6777\">first </span><span class=\"pp-class-65 pa t6002 l70276 ls222\">pillar </span><span class=\"pp-class-65 pa t6006 l70263 ls798\">of </span><span class=\"pp-class-65 pa t6006 l70277 ls1055\">our </span><span class=\"pp-class-65 pa t6006 l70278 ls693\">strategy. </span><span class=\"pp-class-65 pa t6006 l70279 ls2407\">Biscoff</span><span class=\"pp-class-137 pa t70280 l37115\">\u00ae</span><span class=\"pp-class-65 pa t6006 l70281\"></span><span class=\"pp-class-65 pa t6028 l70263 ls1453\">cookies </span><span class=\"pp-class-65 pa t6028 l70282 ls5172\">and </span><span class=\"pp-class-65 pa t6028 l70283 ls348\">spread </span><span class=\"pp-class-65 pa t6028 l13514 ls4024\">offer </span><span class=\"pp-class-65 pa t6028 l70284\">a </span><span class=\"pp-class-65 pa t19919 l70263 ls493\">universally </span><span class=\"pp-class-65 pa t19919 l70285 ls293\">loved </span><span class=\"pp-class-65 pa t19919 l70286 ls422\">caramelised </span><span class=\"pp-class-65 pa t19926 l70263 ls4295\">taste </span><span class=\"pp-class-65 pa t19926 l70287 ls5172\">and </span><span class=\"pp-class-65 pa t19926 l70288 ls634\">crunchy </span><span class=\"pp-class-65 pa t19926 l70289 ls422\">texture </span><span class=\"pp-class-65 pa t19933 l70263 ls2201\">experience, </span><span class=\"pp-class-65 pa t19933 l70290 ls471\">which </span><span class=\"pp-class-65 pa t19933 l70291 ls12\">is </span><span class=\"pp-class-65 pa t19933 l70292 ls581\">quite </span><span class=\"pp-class-65 pa t19940 l70263 ls817\">unique </span><span class=\"pp-class-65 pa t19940 l70293 ls12\">in </span><span class=\"pp-class-65 pa t19940 l70294 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70295 ls2057\">food </span><span class=\"pp-class-65 pa t19940 l70296 ls1982\">industry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70297 ls1113\">Since </span><span class=\"pp-class-65 pa t4968 l70298 ls8475\">2015, </span><span class=\"pp-class-65 pa t4968 l70299 ls4292\">we </span><span class=\"pp-class-65 pa t4968 l70300 ls301\">have </span><span class=\"pp-class-65 pa t4968 l70301 ls16250\">been </span><span class=\"pp-class-65 pa t6002 l70297 ls563\">investing </span><span class=\"pp-class-65 pa t6002 l70302 ls12\">in </span><span class=\"pp-class-65 pa t6002 l70303 ls5809\">better-for-you </span><span class=\"pp-class-65 pa t6006 l70297 ls1449\">snacks, </span><span class=\"pp-class-65 pa t6006 l70304 ls1935\">delivered </span><span class=\"pp-class-65 pa t6006 l70305 ls295\">by </span><span class=\"pp-class-65 pa t6006 l70306 ls1478\">strong </span><span class=\"pp-class-65 pa t6028 l70297 ls3010\">brands, </span><span class=\"pp-class-65 pa t6028 l70307 ls7934\">such </span><span class=\"pp-class-65 pa t6028 l70308 ls1326\">as </span><span class=\"pp-class-65 pa t6028 l70309 ls2180\">BEAR</span><span class=\"pp-class-137 pa t70310 l70311 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t6028 l70312\">, </span><span class=\"pp-class-65 pa t19919 l70297 ls20633\">n\u0101kd.</span><span class=\"pp-class-137 pa t70313 l70314 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t19919 l70315\">, </span><span class=\"pp-class-65 pa t19919 l70316 ls794\">TREK</span><span class=\"pp-class-137 pa t70313 l70317 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t19919 l70318\">, </span><span class=\"pp-class-65 pa t19919 l70319 ls186\">Kiddylicious</span><span class=\"pp-class-137 pa t70313 l70320\">\u00ae </span><span class=\"pp-class-65 pa t19926 l70297 ls5172\">and </span><span class=\"pp-class-65 pa t19926 l70321 ls2568\">Peter\u2019s </span><span class=\"pp-class-65 pa t19926 l70322 ls60930\">Yard</span><span class=\"pp-class-137 pa t70323 l70324 ls7707\">\u00ae</span><span class=\"pp-class-65 pa t19926 l70325\">. </span><span class=\"pp-class-65 pa t19926 l70326 ls3718\">The </span><span class=\"pp-class-65 pa t19933 l70297 ls3526\">internationalisation </span><span class=\"pp-class-65 pa t19933 l70327 ls798\">of </span><span class=\"pp-class-65 pa t19933 l70328 ls648\">these </span><span class=\"pp-class-65 pa t19940 l70297 ls3425\">brands </span><span class=\"pp-class-65 pa t19940 l70329 ls2447\">forms </span><span class=\"pp-class-65 pa t19940 l70330 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70331 ls1150\">second </span><span class=\"pp-class-65 pa t19947 l70297 ls222\">pillar </span><span class=\"pp-class-65 pa t19947 l70332 ls798\">of </span><span class=\"pp-class-65 pa t19947 l70333 ls1055\">our </span><span class=\"pp-class-65 pa t19947 l70334 ls3024\">strategy.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70335 ls1196\">Our </span><span class=\"pp-class-65 pa t4968 l70336 ls337\">third </span><span class=\"pp-class-65 pa t4968 l70337 ls464\">strategic </span><span class=\"pp-class-65 pa t4968 l70338 ls222\">pillar </span><span class=\"pp-class-65 pa t6002 l70335 ls4329\">includes </span><span class=\"pp-class-65 pa t6002 l70339 ls281\">a </span><span class=\"pp-class-65 pa t6002 l70340 ls406\">wide </span><span class=\"pp-class-65 pa t6002 l70341 ls6142\">range </span><span class=\"pp-class-65 pa t6002 l70342 ls798\">of </span><span class=\"pp-class-65 pa t6006 l70335 ls2245\">local </span><span class=\"pp-class-65 pa t6006 l70343 ls3425\">brands </span><span class=\"pp-class-65 pa t6006 l70344 ls5172\">and </span><span class=\"pp-class-65 pa t6006 l70345 ls15\">products </span><span class=\"pp-class-65 pa t6006 l70346\">\u2013 </span><span class=\"pp-class-65 pa t6028 l70335 xx96 ls2053\">waffles, </span><span class=\"pp-class-65 pa t6028 l70347 ls367\">pastry, </span><span class=\"pp-class-65 pa t6028 l70348 ls537\">gingerbread </span><span class=\"pp-class-65 pa t19919 l70335 ls5172\">and </span><span class=\"pp-class-65 pa t19919 l70349 ls1453\">cookies </span><span class=\"pp-class-65 pa t19919 l70350\">\u2013 </span><span class=\"pp-class-65 pa t19919 l70351 ls136\">that </span><span class=\"pp-class-65 pa t19919 l70352 ls669\">play </span><span class=\"pp-class-65 pa t19919 l70353 ls10923\">an </span><span class=\"pp-class-65 pa t19926 l70335 ls107\">important </span><span class=\"pp-class-65 pa t19926 l70354 ls669\">role </span><span class=\"pp-class-65 pa t19926 l70355 ls12\">in </span><span class=\"pp-class-65 pa t19926 l70356 ls414\">their </span><span class=\"pp-class-65 pa t19926 l70357 ls98\">home </span><span class=\"pp-class-65 pa t19933 l70335 ls333\">market </span><span class=\"pp-class-65 pa t19933 l70358 ls798\">of </span><span class=\"pp-class-65 pa t19933 l70359 ls1219\">Belgium, </span><span class=\"pp-class-65 pa t19933 l70360 ls432\">France, </span><span class=\"pp-class-65 pa t19940 l70335 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70361 ls1208\">Netherlands </span><span class=\"pp-class-65 pa t19940 l70362 ls3718\">or </span><span class=\"pp-class-65 pa t19940 l70363 ls728\">Sweden.</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7630\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7631\"><div class=\" w5326 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t4968 l3\">Share </span><span class=\"pp-class-156 pa t4968 l70364\">of </span><span class=\"pp-class-156 pa t4968 l70365\">Revenue </span><span class=\"pp-class-157 pa t70267 l70366\">1</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7632\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7633\"><div class=\" w5331 h70367 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t70368 l3\">2025 </span><span class=\"pp-class-156 pa t70368 l70369\">Growth</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7634\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7635\"><div class=\" w70370 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t70372 l3 ls4480\">Strategic </span><span class=\"pp-class-156 pa t70372 l70373\">Ambition</span></p></div></div><div id=\"pp-id-7636\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div id=\"pp-id-7637\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div id=\"pp-id-7638\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" 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src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-180\" id=\"pp-id-7650\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-180\" id=\"pp-id-7651\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-4\" id=\"pp-id-7652\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-158 pa t4968 l70375 ls4378\">57%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7653\"><div class=\" w70376 h70367 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-158 pa t70368 l70377 ls70378\">13</span><span class=\"pp-class-158 pa t70368 l70379 ls10951\">%</span><span class=\"pp-class-159 pa t70380 l70381 ls281\">2</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7654\"><div class=\" w70382 h70383 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-160 pa t70384 l70385 ls3182\">Become </span><span class=\"pp-class-160 pa t70384 l70386 ls5380\">the </span><span class=\"pp-class-160 pa t70384 l70387 ls2147\">number </span><span class=\"pp-class-160 pa t70388 l70389\">3 </span><span class=\"pp-class-160 pa t70388 l70390 ls10963\">cookie </span><span class=\"pp-class-160 pa t70388 l70391 ls7997\">brand </span><span class=\"pp-class-160 pa t70392 l70393 ls1036\">in </span><span class=\"pp-class-160 pa t70392 l70394 ls5380\">the </span><span class=\"pp-class-160 pa t70392 l70395 ls1921\">world</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7655\"><div class=\" w70396 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-161 pa t70397 l70398 ls3182\">Become </span><span class=\"pp-class-161 pa t70397 l70399\">a </span><span class=\"pp-class-161 pa t70397 l70400 ls7132\">leader </span><span class=\"pp-class-161 pa t70397 l70401 ls1036\">in </span><span class=\"pp-class-161 pa t70372 l70402 ls5380\">the </span><span class=\"pp-class-161 pa t70372 l70403 ls509\">better-for-you </span><span class=\"pp-class-161 pa t70404 l70405 ls5172\">snacking </span><span class=\"pp-class-161 pa t70404 l70406 ls204\">segment</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7656\"><div class=\" w5331 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-162 pa t70407 l70408 ls88\">Secure </span><span class=\"pp-class-162 pa t70407 l70409 ls233\">market </span><span class=\"pp-class-162 pa t70410 l70411 ls2185\">leadership </span><span class=\"pp-class-162 pa t70412 l70413 ls401\">and </span><span class=\"pp-class-162 pa t70412 l70414 ls1230\">strong </span><span class=\"pp-class-162 pa t70412 l70415 ls4167\">cash </span><span class=\"pp-class-162 pa t70416 l70417 xx96 ls248\">flow</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7657\"><div class=\" w70418 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l70421 ls1321\">LOtus</span><span class=\"pp-class-164 pa t70422 l70423\">\u00ae</span><span class=\"pp-class-163 pa t70420 l70424\"></span><span class=\"pp-class-163 pa t70420 l70425 ls2948\">Biscoff</span><span class=\"pp-class-164 pa t70422 l70426\">\u00ae</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7658\"><div class=\" w70427 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l3 ls854 wtro18317 wtr4472 tro18318 tr4474\">LOtus</span><span class=\"pp-class-164 pa t70422 l70428 ls2440 wtro70429 wtr4472 tro70430 tr4474\">TM</span><span class=\"pp-class-163 pa t70420 l70431 wtro18317 wtr4472 tro18318 tr4474\"></span><span class=\"pp-class-163 pa t70420 l70432 ls1126 wtro18317 wtr4472 tro18318 tr4474\">natural </span><span class=\"pp-class-163 pa t70420 l70433 ls3969 wtro18317 wtr4472 tro18318 tr4474\">foods</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7659\"><div class=\" w70434 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l70435 ls1321 wtro18317 wtr4472 tro18318 tr4474\">LOtus</span><span class=\"pp-class-164 pa t70422 l70436 wtro70429 wtr4472 tro70430 tr4474\">\u00ae</span><span class=\"pp-class-163 pa t70420 l2294 wtro18317 wtr4472 tro18318 tr4474\"></span><span class=\"pp-class-163 pa t70420 l70437 ls28229 wtro18317 wtr4472 tro18318 tr4474\">local </span><span class=\"pp-class-163 pa t70420 l70438 ls3187 wtro18317 wtr4472 tro18318 tr4474\">heroes</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7660\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-165 pa t4968 l70439 ls1247\">25%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7661\"><div class=\" w70376 h70440 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-165 pa t70441 l70442 ls4381\">17%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7662\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-166 pa t4968 l70443 ls2701\">18%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7663\"><div class=\" w70376 h70440 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-166 pa t70441 l70444 ls6514\">2%</span></p></div></div></div><div class=\"pp-class-4\" id=\"pp-id-7665\"><div class=\" w70445 h5304 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15869 l3 ls493\">We </span><span class=\"pp-class-20 pa t15869 l5306 ls1403\">elaborate </span><span class=\"pp-class-20 pa t15869 l5307 ls313\">on </span><span class=\"pp-class-20 pa t15869 l5308 ls451\">the </span><span class=\"pp-class-20 pa t15869 l5309 ls1032\">strategy </span><span class=\"pp-class-20 pa t15869 l5310 ls618\">behind </span><span class=\"pp-class-20 pa t15869 l5311 ls360\">our </span><span class=\"pp-class-20 pa t15869 l5312 ls468\">brand </span><span class=\"pp-class-20 pa t15869 l5313 ls604\">pillars </span><span class=\"pp-class-20 pa t15869 l5314 ls299\">and </span><span class=\"pp-class-20 pa t15869 l5315 ls451\">the </span><span class=\"pp-class-20 pa t15869 l5316 ls178\">main </span><span class=\"pp-class-20 pa t15869 l5317 ls2846\">highlights </span><span class=\"pp-class-20 pa t15869 l5318 ls295\">of </span><span class=\"pp-class-20 pa t15869 l5319 ls689\">2025 </span><span class=\"pp-class-20 pa t15869 l5320 ls324\">in </span><span class=\"pp-class-20 pa t15869 l5321 ls352\">chapter </span><span class=\"pp-class-20 pa t15869 l5322\">3 </span><span class=\"pp-class-20 pa t15869 l5323 ls295\">of </span><span class=\"pp-class-20 pa t15874 l3 ls377\">this </span><span class=\"pp-class-20 pa t15874 l25491 ls482\">Annual </span><span class=\"pp-class-20 pa t15874 l25492 ls817\">Report.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7666\"><div class=\" w4676 h70450 pa t2 l3 wtro4 xx70451 tro6 xx70452\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70453 l3 ls889\">The </span><span class=\"pp-class-20 pa t70453 l70454 ls3675\">sales </span><span class=\"pp-class-20 pa t70453 l70455 ls377\">generated </span><span class=\"pp-class-20 pa t70453 l70456 ls324\">in </span><span class=\"pp-class-20 pa t70453 l70457 ls451\">the </span><span class=\"pp-class-20 pa t70453 l70458 ls1194\">country </span><span class=\"pp-class-20 pa t70453 l70459 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70460 ls759\">domicile </span><span class=\"pp-class-20 pa t70453 l70461 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70462 ls451\">the </span><span class=\"pp-class-20 pa t70453 l70463 ls1478\">Group </span><span class=\"pp-class-20 pa t70453 l70464 ls7587\">(Belgium) </span><span class=\"pp-class-20 pa t70453 l70465 ls551\">represent </span><span class=\"pp-class-20 pa t70453 l70466 ls1293\">13% </span><span class=\"pp-class-20 pa t70453 l70467 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70468 ls451\">the </span><span class=\"pp-class-20 pa t70453 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t70469 l3 ls1206\">revenue. </span><span class=\"pp-class-20 pa t70469 l70470 ls618\">Sales </span><span class=\"pp-class-20 pa t70469 l70471 ls309\">to </span><span class=\"pp-class-20 pa t70469 l70472 ls967\">countries </span><span class=\"pp-class-20 pa t70469 l70473 ls324\">in </span><span class=\"pp-class-20 pa t70469 l70474 ls360\">our </span><span class=\"pp-class-20 pa t70469 l70475 ls2057\">top </span><span class=\"pp-class-20 pa t70469 l70476 ls2684\">four </span><span class=\"pp-class-20 pa t70469 l70477 ls967\">countries </span><span class=\"pp-class-20 pa t70469 l70478 ls305\">are </span><span class=\"pp-class-20 pa t70469 l70479 ls770\">presented </span><span class=\"pp-class-20 pa t70469 l70480 ls324\">in </span><span class=\"pp-class-20 pa t70469 l70481 ls451\">the </span><span class=\"pp-class-20 pa t70469 l70482 ls365\">table </span><span class=\"pp-class-20 pa t70469 l70483 ls984\">below. </span><span class=\"pp-class-20 pa t70469 l70484 ls889\">The </span><span class=\"pp-class-20 pa t70469 l70485 ls3675\">sales </span><span class=\"pp-class-20 pa t70469 l70486 ls324\">in </span><span class=\"pp-class-20 pa t70469 l67969 ls163\">all </span><span class=\"pp-class-20 pa t70487 l3 ls1921\">other </span><span class=\"pp-class-20 pa t70487 l70488 ls350\">individual </span><span class=\"pp-class-20 pa t70487 l70489 ls1194\">country </span><span class=\"pp-class-20 pa t70487 l70490 ls551\">represent </span><span class=\"pp-class-20 pa t70487 l70491 ls817\">less </span><span class=\"pp-class-20 pa t70487 l70492 ls289\">than </span><span class=\"pp-class-20 pa t70487 l70493 ls770\">10% </span><span class=\"pp-class-20 pa t70487 l70494 ls295\">of </span><span class=\"pp-class-20 pa t70487 l70495 ls451\">the </span><span class=\"pp-class-20 pa t70487 l70496 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t70487 l70497 ls819\">revenue.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7667\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">172,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">169,989\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">United </span><span class=\"pp-class-65 pa t70500 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26918\">267,561 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26919 ls67040\">265,781\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">United </span><span class=\"pp-class-65 pa t70501 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26918\">220,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26919 ls67040\">181,342\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l26918\">179,849 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l26919 ls67040\">172,100\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26918\">514,930</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26919 ls7651\">442,703\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l69872 ls1576\">1,355,061\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67250 ls1576\">1,231,914\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__41-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69417 l3 ls100\">3.\t</span><span class=\"pp-class-19 pa t69417 l17371 ls5644\">Segment </span><span class=\"pp-class-19 pa t69417 l69418 ls7987\">reporting</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7620\"><div class=\" w69730 h69731 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69732 l3 ls2849\">3.2 </span><span class=\"pp-class-25 pa t69732 l69733 ls1595\">Segment </span><span class=\"pp-class-25 pa t69732 l69734 ls726\">information</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7621\"><div class=\" w4676 h69735 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2025</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls2730\">Continental</span><span class=\"pp-class-118 pa t69741 l64610\"></span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">792,991</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758\">333,117</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">224,339</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760\">211,945</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69761\"></span><span class=\"pp-class-127 pa t69756 l69762\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763\">1,355,061</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768\">660,624 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769\">269,821 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770\">217,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771\">207,319 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773\">1,355,061 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">132,367 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776\">63,296 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">7,043 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778\">4,626 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69779\"></span><span class=\"pp-class-65 pa t69774 l69780\">(207,331) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781\"></span><span class=\"pp-class-65 pa t69774 l69782\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">131,985 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">59,872 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">40,897 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">50,742 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69792\"></span><span class=\"pp-class-127 pa t69786 l69793\">(51,088) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794\">232,409</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796\"></span><span class=\"pp-class-65 pa t69795 l69797\">(4,813) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794\">227,596 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796\"></span><span class=\"pp-class-65 pa t69802 l69797\">(2,399) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794\">225,197 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807\"></span><span class=\"pp-class-65 pa t69806 l69808\">(52,928) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794\">172,269 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817\">52,599 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818\">4,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69819\">15,143 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820\">50,160 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821\">6,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822\">128,711 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69826\">63 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827\"></span><span class=\"pp-class-65 pa t69823 l69828\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829\"></span><span class=\"pp-class-65 pa t69823 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69831\">222 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832\">934 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69833\">1,218 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69840\"></span><span class=\"pp-class-65 pa t69834 l69841\">(23,871) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69842\"></span><span class=\"pp-class-65 pa t69834 l69843\">(2,926) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69844\"></span><span class=\"pp-class-65 pa t69834 l69845\">(8,081) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69846\"></span><span class=\"pp-class-65 pa t69834 l69847\">(1,271) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69848\"></span><span class=\"pp-class-65 pa t69834 l69849\">(4,050) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69807\"></span><span class=\"pp-class-65 pa t69834 l69808\">(40,199) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7622\"><div class=\" w4676 h69854 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69736 l23115\">Period </span><span class=\"pp-class-118 pa t69736 l69737\">ended </span><span class=\"pp-class-118 pa t69736 l69738\">Dec. </span><span class=\"pp-class-118 pa t69736 l69739\">31, </span><span class=\"pp-class-118 pa t69736 l69740\">2024</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t69741 l23115\">IN </span><span class=\"pp-class-150 pa t69741 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t69741 l63719\">OF </span><span class=\"pp-class-150 pa t69741 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69743 ls1217\">Continental </span><span class=\"pp-class-118 pa t69741 l69744\">Europe</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69745\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69741 l69746\">Americas</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69747 ls16534\">Rest </span><span class=\"pp-class-118 pa t69742 l69748\">of </span><span class=\"pp-class-118 pa t69741 l69749\">the </span><span class=\"pp-class-118 pa t69741 l69750\">world</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t69742 l69751 ls798\">Eliminations/ </span><span class=\"pp-class-118 pa t69741 l69752 ls16534\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69741 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69754 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69754 l69755\">REVENUE </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69757\">736,587</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69758 ls7651\">311,348\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69759\">185,655</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69760 ls7651\">187,416\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69762\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69756 l69763 ls1576\">1,231,914\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l23115 ls1415\">Revenue </span><span class=\"pp-class-65 pa t69764 l69765\">from </span><span class=\"pp-class-65 pa t69764 l69766\">external </span><span class=\"pp-class-65 pa t69764 l69767\">customers</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69768 ls67040\">606,265\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69769 ls67040\">265,031\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69770 ls67040\">182,452\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69771 ls67040\">178,165\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69764 l69773 ls69855\">1,231,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l23115\">Intersegment </span><span class=\"pp-class-65 pa t69774 l69775\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69768\">130,323</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69776 ls67117\">46,317\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69777\">3,202</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69778 ls66978\">9,250\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69780\">(189,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69774 l69781 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t69783 l23115 ls28276\">SEGMENT </span><span class=\"pp-class-48 pa t69783 l69755 ls2477\">RESULT </span><span class=\"pp-class-48 pa t69783 l69784\">\u2212 </span><span class=\"pp-class-48 pa t69783 l69785\">EBIT(</span><span class=\"pp-class-128 pa t69786 l69787\">u</span><span class=\"pp-class-48 pa t69783 l69788\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69757\">120,895</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69789\">51,737</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69790\">32,265</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69791\">42,293</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69793\">(40,561)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t69786 l69794 ls67040\">206,629\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t69795 l66991\">items</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69795 l69796 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t69798 l69799\">result </span><span class=\"pp-class-66 pa t69798 l69800\">\u2212 </span><span class=\"pp-class-66 pa t69798 l69801 ls1620\">EBIT</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69798 l69794 ls67040\">201,463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l23115\">Financial </span><span class=\"pp-class-65 pa t69802 l66999\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69802 l69796 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l23115\">Result </span><span class=\"pp-class-66 pa t69803 l69804\">before </span><span class=\"pp-class-66 pa t69803 l69805\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69803 l69794 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l23115\">Income </span><span class=\"pp-class-65 pa t69806 l67020\">taxes</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69806 l69807 ls69855\">\u00a0(46,769)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l23115\">Net </span><span class=\"pp-class-66 pa t69809 l69810\">result</span></p></td><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t69809 l69794 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-152 pa t69811 l23115\">OTHER </span><span class=\"pp-class-152 pa t69811 l67043 ls28276\">SEGMENT </span><span class=\"pp-class-152 pa t69811 l69812 ls4058\">INFORMATION</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69813 l23115\">Acquisitions:</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l23115\"></span><span class=\"pp-class-65 pa t69814 l69815 ls348\">Tangible </span><span class=\"pp-class-65 pa t69814 l69816\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69817 ls67117\">38,099\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69818 ls66978\">7,856\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69777 ls66978\">8,597\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69820 ls67117\">66,568\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69821 ls66978\">4,587\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69814 l69822 ls67040\">125,707\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l23115\"></span><span class=\"pp-class-65 pa t69823 l69824\">Intangible </span><span class=\"pp-class-65 pa t69823 l69825\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69856 ls67348\">1\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69827 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69829 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69832 ls67272\">530\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69823 l69858 ls67272\">531\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l23115\">Depreciations </span><span class=\"pp-class-65 pa t69834 l69835\">and </span><span class=\"pp-class-65 pa t69834 l69836\">amortisations </span><span class=\"pp-class-65 pa t69834 l69837\">on </span><span class=\"pp-class-65 pa t69834 l69838\">(in)tangible </span><span class=\"pp-class-65 pa t69834 l69839\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69817 ls67117\">22,363\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69818 ls66978\">2,475\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69777 ls66978\">7,272\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69831 ls67272\">571\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69821 ls66978\">3,911\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69834 l69859 ls67117\">36,593\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7623\"><div class=\" w4676 h69860 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26918\">313,559 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69861 l26919\">280,946 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l23115\">United </span><span class=\"pp-class-65 pa t69862 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26918\">209,417 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69862 l26919\">222,090 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l23115\">Thailand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26918\">146,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69864 l26919\">100,983 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l23115\">United </span><span class=\"pp-class-65 pa t69865 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26918\">135,246 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69865 l26919\">145,212 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l23115\">The </span><span class=\"pp-class-65 pa t69866 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26918\">101,479 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69866 l26919\">101,636 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l23115\">South-Africa</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26921\">66,562 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69868 l26922\">63,773 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26921\">46,253 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69869 l26922\">46,272 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t10010 l23115 ls69870\">Total</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l69872\">1,018,844</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t69871 l67216\">960,911</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7624\"><div class=\" w4676 h69873 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69874 l3 ls618\">Sales </span><span class=\"pp-class-20 pa t69874 l13545 ls1083\">between </span><span class=\"pp-class-20 pa t69874 l69875 ls451\">the </span><span class=\"pp-class-20 pa t69874 l69876 ls4818\">various </span><span class=\"pp-class-20 pa t69874 l69877 ls6574\">segments </span><span class=\"pp-class-20 pa t69874 l57107 ls305\">are </span><span class=\"pp-class-20 pa t69874 l69878 ls309\">carried </span><span class=\"pp-class-20 pa t69874 l69879 ls5172\">out </span><span class=\"pp-class-20 pa t69874 l69880 ls1221\">at </span><span class=\"pp-class-20 pa t69874 l69881 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69874 l69882 ls2095\">length.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69883 l3 ls889\">The </span><span class=\"pp-class-20 pa t69883 l69884 ls2201\">non-current </span><span class=\"pp-class-20 pa t69883 l69885 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l69886 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69883 l69887 ls4165\">property, </span><span class=\"pp-class-20 pa t69883 l69888 ls705\">plant </span><span class=\"pp-class-20 pa t69883 l69889 ls299\">and </span><span class=\"pp-class-20 pa t69883 l69890 ls186\">equipment, </span><span class=\"pp-class-20 pa t69883 l69891 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t69883 l69892 ls3820\">assets, </span><span class=\"pp-class-20 pa t69883 l45406 ls920\">intangible </span><span class=\"pp-class-20 pa t69883 l69893 ls15\">assets </span><span class=\"pp-class-20 pa t69883 l731 ls299\">and </span><span class=\"pp-class-20 pa t69894 l3 ls728\">goodwill) </span><span class=\"pp-class-20 pa t69894 l69895 ls409\">by </span><span class=\"pp-class-20 pa t69894 l69896 ls1113\">location </span><span class=\"pp-class-20 pa t69894 l69897 ls295\">of </span><span class=\"pp-class-20 pa t69894 l69898 ls15\">assets </span><span class=\"pp-class-20 pa t69894 l69899 ls305\">are </span><span class=\"pp-class-20 pa t69894 l69900 ls397\">detailed </span><span class=\"pp-class-20 pa t69894 l69901 ls313\">on </span><span class=\"pp-class-20 pa t69894 l69902 ls451\">the </span><span class=\"pp-class-20 pa t69894 l69903 ls163\">right.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69904 l3 ls889\">The </span><span class=\"pp-class-20 pa t69904 l21606 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t69904 l69905 ls1097\">revenue </span><span class=\"pp-class-20 pa t69904 l69906 ls409\">by </span><span class=\"pp-class-20 pa t69904 l69907 ls1194\">country </span><span class=\"pp-class-20 pa t69904 l69908 ls305\">are </span><span class=\"pp-class-20 pa t69904 l69909 ls715\">disclosed </span><span class=\"pp-class-20 pa t69904 l69910 ls324\">in </span><span class=\"pp-class-20 pa t69904 l69911 ls715\">note </span><span class=\"pp-class-20 pa t69904 l69912 ls1548\">4.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7625\"><div class=\" w4676 h69916 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls10392\">4.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls411\">Revenue</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69917 l3 ls69918\">4.1\t</span><span class=\"pp-class-25 pa t69917 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69917 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69008 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69008 l69919 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69920 ls305\">included </span><span class=\"pp-class-20 pa t69008 l69921 ls324\">in </span><span class=\"pp-class-20 pa t69008 l69922 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69923 ls397\">statement </span><span class=\"pp-class-20 pa t69008 l69924 ls295\">of </span><span class=\"pp-class-20 pa t69008 l69925 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t69008 l69926 ls2778\">or </span><span class=\"pp-class-20 pa t69008 l69927 ls1333\">loss </span><span class=\"pp-class-20 pa t69008 l69928 ls2137\">when </span><span class=\"pp-class-20 pa t69008 l69929 ls449\">it </span><span class=\"pp-class-20 pa t69008 l69930 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69931 ls1170\">probable </span><span class=\"pp-class-20 pa t69008 l69932 ls337\">that </span><span class=\"pp-class-20 pa t69008 l69933 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69934 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l69935 ls511\">will </span><span class=\"pp-class-20 pa t69008 l69936 ls750\">receive </span><span class=\"pp-class-20 pa t69937 l3 ls740\">economic </span><span class=\"pp-class-20 pa t69937 l69938 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t69937 l69939 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l69940 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69941 ls2639\">transaction </span><span class=\"pp-class-20 pa t69937 l69942 ls299\">and </span><span class=\"pp-class-20 pa t69937 l69943 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69944 ls1097\">revenue </span><span class=\"pp-class-20 pa t69937 l69945 ls342\">can </span><span class=\"pp-class-20 pa t69937 l69946 ls346\">be </span><span class=\"pp-class-20 pa t69937 l69947 ls142\">measured </span><span class=\"pp-class-20 pa t69937 l69948 ls1682\">reliably. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69021 l69949 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69950 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69951 ls1478\">Group </span><span class=\"pp-class-20 pa t69021 l69952 ls324\">is </span><span class=\"pp-class-20 pa t69021 l69953 ls377\">generated </span><span class=\"pp-class-20 pa t69021 l69954 ls424\">principally </span><span class=\"pp-class-20 pa t69021 l69955 ls629\">through </span><span class=\"pp-class-20 pa t69021 l69956 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69957 ls631\">sale </span><span class=\"pp-class-20 pa t69021 l69958 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69959 ls648\">goods </span><span class=\"pp-class-20 pa t69021 l69960 ls285\">with </span><span class=\"pp-class-20 pa t69021 l69961 ls624\">as </span><span class=\"pp-class-20 pa t69021 l69962 ls779\">only </span><span class=\"pp-class-20 pa t69021 l68496 ls229\">performance </span><span class=\"pp-class-20 pa t69035 l3 ls453\">obligation </span><span class=\"pp-class-20 pa t69035 l69963 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69964 ls669\">delivery </span><span class=\"pp-class-20 pa t69035 l69965 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69966 ls339\">goods. </span><span class=\"pp-class-20 pa t69035 l69967 ls136\">Revenue </span><span class=\"pp-class-20 pa t69035 l69968 ls2378\">recognition </span><span class=\"pp-class-20 pa t69035 l69969 ls634\">occurs </span><span class=\"pp-class-20 pa t69035 l69970 ls1221\">at </span><span class=\"pp-class-20 pa t69035 l69971\">a </span><span class=\"pp-class-20 pa t69035 l69972 ls377\">point </span><span class=\"pp-class-20 pa t69035 l69973 ls324\">in </span><span class=\"pp-class-20 pa t69035 l69974 ls638\">time, </span><span class=\"pp-class-20 pa t69035 l69975 ls2137\">when </span><span class=\"pp-class-20 pa t69035 l69976 ls3520\">control </span><span class=\"pp-class-20 pa t69035 l69977 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69978 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69979 ls1230\">asset </span><span class=\"pp-class-20 pa t69051 l3 ls324\">is </span><span class=\"pp-class-20 pa t69051 l68512 ls4949\">transferred </span><span class=\"pp-class-20 pa t69051 l69980 ls309\">to </span><span class=\"pp-class-20 pa t69051 l69981 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69982 ls2520\">customer, </span><span class=\"pp-class-20 pa t69051 l69983 ls2732\">generally </span><span class=\"pp-class-20 pa t69051 l69984 ls313\">on </span><span class=\"pp-class-20 pa t69051 l69985 ls669\">delivery </span><span class=\"pp-class-20 pa t69051 l69986 ls295\">of </span><span class=\"pp-class-20 pa t69051 l69987 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69988 ls1478\">goods.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7628\"><div class=\" w70218 h4088 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t68973 l3 ls21104\">4.2\t</span><span class=\"pp-class-25 pa t68973 l17371 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68976 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t68976 l70219 ls324\">is </span><span class=\"pp-class-20 pa t68976 l70220 ls377\">generated </span><span class=\"pp-class-20 pa t68976 l70221 ls1221\">at </span><span class=\"pp-class-20 pa t68976 l70222\">a </span><span class=\"pp-class-20 pa t68976 l70223 ls377\">point </span><span class=\"pp-class-20 pa t68976 l70224 ls324\">in </span><span class=\"pp-class-20 pa t68976 l70225 ls511\">time </span><span class=\"pp-class-20 pa t68976 l70226 ls1297\">mainly </span><span class=\"pp-class-20 pa t68976 l70227 ls409\">by </span><span class=\"pp-class-20 pa t68976 l70228 ls2912\">branded </span><span class=\"pp-class-20 pa t68976 l70229 ls420\">products </span><span class=\"pp-class-20 pa t68976 l70230 ls457\">(Lotus</span><span class=\"pp-class-24 pa t70231 l70232 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68976 l70233\"></span><span class=\"pp-class-20 pa t68976 l70234 ls787\">Biscoff</span><span class=\"pp-class-24 pa t70231 l70235 ls1001\">\u00ae</span><span class=\"pp-class-20 pa t68976 l70236\">, </span><span class=\"pp-class-20 pa t68976 l70237 ls10241\">Lotus</span><span class=\"pp-class-24 pa t70231 l70238 ls1377\">TM</span><span class=\"pp-class-20 pa t68976 l70239\"></span><span class=\"pp-class-20 pa t68976 l70240 ls794\">Natural </span><span class=\"pp-class-20 pa t68976 l70241 ls994\">Foods </span><span class=\"pp-class-20 pa t68994 l3 ls362\">brands </span><span class=\"pp-class-20 pa t68994 l25360 ls299\">and </span><span class=\"pp-class-20 pa t68994 l70242 ls782\">Lotus</span><span class=\"pp-class-24 pa t70243 l70244\">\u00ae</span><span class=\"pp-class-20 pa t68994 l70245\"></span><span class=\"pp-class-20 pa t68994 l70246 ls1109\">Local </span><span class=\"pp-class-20 pa t68994 l70247 ls10509\">Heroes). </span></p></div></div><div id=\"pp-id-7664\"><div id=\"pp-id-7629\"><div class=\" w70248 h70249 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-124 pa t70250 l3\">1</span><span class=\"pp-class-41 pa t70251 l70252\"></span><span class=\"pp-class-41 pa t70251 l70253 ls38329\">FY </span><span class=\"pp-class-41 pa t70251 l70254 ls3509\">2025 </span><span class=\"pp-class-41 pa t70251 l70255 ls1443\">branded </span><span class=\"pp-class-41 pa t70251 l70256 ls210\">revenue</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-124 pa t70257 l3\">2</span><span class=\"pp-class-41 pa t70258 l70252\"></span><span class=\"pp-class-41 pa t70258 l70253 ls38329\">FY </span><span class=\"pp-class-41 pa t70258 l70254 ls86\">sales </span><span class=\"pp-class-41 pa t70258 l70259 ls560\">Biscoff </span><span class=\"pp-class-41 pa t70258 l70260 ls107\">Ice </span><span class=\"pp-class-41 pa t70258 l70261 ls629\">Cream </span><span class=\"pp-class-41 pa t70262 l3 ls901\">included</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70263 ls3718\">The </span><span class=\"pp-class-65 pa t4968 l70264 ls2540\">globalisation </span><span class=\"pp-class-65 pa t4968 l70265 ls798\">of </span><span class=\"pp-class-65 pa t4968 l70266 ls568\">Lotus</span><span class=\"pp-class-137 pa t70267 l70268\">\u00ae</span><span class=\"pp-class-65 pa t4968 l70269\"></span><span class=\"pp-class-65 pa t6002 l70263 ls2407\">Biscoff</span><span class=\"pp-class-137 pa t70270 l70271\">\u00ae</span><span class=\"pp-class-65 pa t6002 l70272\"></span><span class=\"pp-class-65 pa t6002 l70273 ls12\">is </span><span class=\"pp-class-65 pa t6002 l70274 ls1377\">the </span><span class=\"pp-class-65 pa t6002 l70275 xx96 ls6777\">first </span><span class=\"pp-class-65 pa t6002 l70276 ls222\">pillar </span><span class=\"pp-class-65 pa t6006 l70263 ls798\">of </span><span class=\"pp-class-65 pa t6006 l70277 ls1055\">our </span><span class=\"pp-class-65 pa t6006 l70278 ls693\">strategy. </span><span class=\"pp-class-65 pa t6006 l70279 ls2407\">Biscoff</span><span class=\"pp-class-137 pa t70280 l37115\">\u00ae</span><span class=\"pp-class-65 pa t6006 l70281\"></span><span class=\"pp-class-65 pa t6028 l70263 ls1453\">cookies </span><span class=\"pp-class-65 pa t6028 l70282 ls5172\">and </span><span class=\"pp-class-65 pa t6028 l70283 ls348\">spread </span><span class=\"pp-class-65 pa t6028 l13514 ls4024\">offer </span><span class=\"pp-class-65 pa t6028 l70284\">a </span><span class=\"pp-class-65 pa t19919 l70263 ls493\">universally </span><span class=\"pp-class-65 pa t19919 l70285 ls293\">loved </span><span class=\"pp-class-65 pa t19919 l70286 ls422\">caramelised </span><span class=\"pp-class-65 pa t19926 l70263 ls4295\">taste </span><span class=\"pp-class-65 pa t19926 l70287 ls5172\">and </span><span class=\"pp-class-65 pa t19926 l70288 ls634\">crunchy </span><span class=\"pp-class-65 pa t19926 l70289 ls422\">texture </span><span class=\"pp-class-65 pa t19933 l70263 ls2201\">experience, </span><span class=\"pp-class-65 pa t19933 l70290 ls471\">which </span><span class=\"pp-class-65 pa t19933 l70291 ls12\">is </span><span class=\"pp-class-65 pa t19933 l70292 ls581\">quite </span><span class=\"pp-class-65 pa t19940 l70263 ls817\">unique </span><span class=\"pp-class-65 pa t19940 l70293 ls12\">in </span><span class=\"pp-class-65 pa t19940 l70294 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70295 ls2057\">food </span><span class=\"pp-class-65 pa t19940 l70296 ls1982\">industry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70297 ls1113\">Since </span><span class=\"pp-class-65 pa t4968 l70298 ls8475\">2015, </span><span class=\"pp-class-65 pa t4968 l70299 ls4292\">we </span><span class=\"pp-class-65 pa t4968 l70300 ls301\">have </span><span class=\"pp-class-65 pa t4968 l70301 ls16250\">been </span><span class=\"pp-class-65 pa t6002 l70297 ls563\">investing </span><span class=\"pp-class-65 pa t6002 l70302 ls12\">in </span><span class=\"pp-class-65 pa t6002 l70303 ls5809\">better-for-you </span><span class=\"pp-class-65 pa t6006 l70297 ls1449\">snacks, </span><span class=\"pp-class-65 pa t6006 l70304 ls1935\">delivered </span><span class=\"pp-class-65 pa t6006 l70305 ls295\">by </span><span class=\"pp-class-65 pa t6006 l70306 ls1478\">strong </span><span class=\"pp-class-65 pa t6028 l70297 ls3010\">brands, </span><span class=\"pp-class-65 pa t6028 l70307 ls7934\">such </span><span class=\"pp-class-65 pa t6028 l70308 ls1326\">as </span><span class=\"pp-class-65 pa t6028 l70309 ls2180\">BEAR</span><span class=\"pp-class-137 pa t70310 l70311 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t6028 l70312\">, </span><span class=\"pp-class-65 pa t19919 l70297 ls20633\">n\u0101kd.</span><span class=\"pp-class-137 pa t70313 l70314 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t19919 l70315\">, </span><span class=\"pp-class-65 pa t19919 l70316 ls794\">TREK</span><span class=\"pp-class-137 pa t70313 l70317 ls5099\">\u00ae</span><span class=\"pp-class-65 pa t19919 l70318\">, </span><span class=\"pp-class-65 pa t19919 l70319 ls186\">Kiddylicious</span><span class=\"pp-class-137 pa t70313 l70320\">\u00ae </span><span class=\"pp-class-65 pa t19926 l70297 ls5172\">and </span><span class=\"pp-class-65 pa t19926 l70321 ls2568\">Peter\u2019s </span><span class=\"pp-class-65 pa t19926 l70322 ls60930\">Yard</span><span class=\"pp-class-137 pa t70323 l70324 ls7707\">\u00ae</span><span class=\"pp-class-65 pa t19926 l70325\">. </span><span class=\"pp-class-65 pa t19926 l70326 ls3718\">The </span><span class=\"pp-class-65 pa t19933 l70297 ls3526\">internationalisation </span><span class=\"pp-class-65 pa t19933 l70327 ls798\">of </span><span class=\"pp-class-65 pa t19933 l70328 ls648\">these </span><span class=\"pp-class-65 pa t19940 l70297 ls3425\">brands </span><span class=\"pp-class-65 pa t19940 l70329 ls2447\">forms </span><span class=\"pp-class-65 pa t19940 l70330 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70331 ls1150\">second </span><span class=\"pp-class-65 pa t19947 l70297 ls222\">pillar </span><span class=\"pp-class-65 pa t19947 l70332 ls798\">of </span><span class=\"pp-class-65 pa t19947 l70333 ls1055\">our </span><span class=\"pp-class-65 pa t19947 l70334 ls3024\">strategy.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t4968 l70335 ls1196\">Our </span><span class=\"pp-class-65 pa t4968 l70336 ls337\">third </span><span class=\"pp-class-65 pa t4968 l70337 ls464\">strategic </span><span class=\"pp-class-65 pa t4968 l70338 ls222\">pillar </span><span class=\"pp-class-65 pa t6002 l70335 ls4329\">includes </span><span class=\"pp-class-65 pa t6002 l70339 ls281\">a </span><span class=\"pp-class-65 pa t6002 l70340 ls406\">wide </span><span class=\"pp-class-65 pa t6002 l70341 ls6142\">range </span><span class=\"pp-class-65 pa t6002 l70342 ls798\">of </span><span class=\"pp-class-65 pa t6006 l70335 ls2245\">local </span><span class=\"pp-class-65 pa t6006 l70343 ls3425\">brands </span><span class=\"pp-class-65 pa t6006 l70344 ls5172\">and </span><span class=\"pp-class-65 pa t6006 l70345 ls15\">products </span><span class=\"pp-class-65 pa t6006 l70346\">\u2013 </span><span class=\"pp-class-65 pa t6028 l70335 xx96 ls2053\">waffles, </span><span class=\"pp-class-65 pa t6028 l70347 ls367\">pastry, </span><span class=\"pp-class-65 pa t6028 l70348 ls537\">gingerbread </span><span class=\"pp-class-65 pa t19919 l70335 ls5172\">and </span><span class=\"pp-class-65 pa t19919 l70349 ls1453\">cookies </span><span class=\"pp-class-65 pa t19919 l70350\">\u2013 </span><span class=\"pp-class-65 pa t19919 l70351 ls136\">that </span><span class=\"pp-class-65 pa t19919 l70352 ls669\">play </span><span class=\"pp-class-65 pa t19919 l70353 ls10923\">an </span><span class=\"pp-class-65 pa t19926 l70335 ls107\">important </span><span class=\"pp-class-65 pa t19926 l70354 ls669\">role </span><span class=\"pp-class-65 pa t19926 l70355 ls12\">in </span><span class=\"pp-class-65 pa t19926 l70356 ls414\">their </span><span class=\"pp-class-65 pa t19926 l70357 ls98\">home </span><span class=\"pp-class-65 pa t19933 l70335 ls333\">market </span><span class=\"pp-class-65 pa t19933 l70358 ls798\">of </span><span class=\"pp-class-65 pa t19933 l70359 ls1219\">Belgium, </span><span class=\"pp-class-65 pa t19933 l70360 ls432\">France, </span><span class=\"pp-class-65 pa t19940 l70335 ls1377\">the </span><span class=\"pp-class-65 pa t19940 l70361 ls1208\">Netherlands </span><span class=\"pp-class-65 pa t19940 l70362 ls3718\">or </span><span class=\"pp-class-65 pa t19940 l70363 ls728\">Sweden.</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7630\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7631\"><div class=\" w5326 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t4968 l3\">Share </span><span class=\"pp-class-156 pa t4968 l70364\">of </span><span class=\"pp-class-156 pa t4968 l70365\">Revenue </span><span class=\"pp-class-157 pa t70267 l70366\">1</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7632\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7633\"><div class=\" w5331 h70367 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t70368 l3\">2025 </span><span class=\"pp-class-156 pa t70368 l70369\">Growth</span></p></div></div><div class=\"pp-class-3 pp-class-180\" id=\"pp-id-7634\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA1QAAAABCAYAAADZyu+EAAAACXBIWXMAAAsSAAALEgHS3X78AAAAI0lEQVRIS+3BQREAMAgAoBljCSxrNM9MZvAPRP3sBwAAwNUsUWACaB8u2DwAAAAASUVORK5CYII=\"/></div><div class=\"pp-class-4\" id=\"pp-id-7635\"><div class=\" w70370 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-156 pa t70372 l3 ls4480\">Strategic </span><span class=\"pp-class-156 pa t70372 l70373\">Ambition</span></p></div></div><div id=\"pp-id-7636\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div id=\"pp-id-7637\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div id=\"pp-id-7638\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" 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src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-180\" id=\"pp-id-7650\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-180\" id=\"pp-id-7651\"><img alt=\"\" class=\"pp-class-174 pp-class-175\" src=\"data:image/png;base64,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\"/></div><div class=\"pp-class-4\" id=\"pp-id-7652\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-158 pa t4968 l70375 ls4378\">57%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7653\"><div class=\" w70376 h70367 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-158 pa t70368 l70377 ls70378\">13</span><span class=\"pp-class-158 pa t70368 l70379 ls10951\">%</span><span class=\"pp-class-159 pa t70380 l70381 ls281\">2</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7654\"><div class=\" w70382 h70383 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-160 pa t70384 l70385 ls3182\">Become </span><span class=\"pp-class-160 pa t70384 l70386 ls5380\">the </span><span class=\"pp-class-160 pa t70384 l70387 ls2147\">number </span><span class=\"pp-class-160 pa t70388 l70389\">3 </span><span class=\"pp-class-160 pa t70388 l70390 ls10963\">cookie </span><span class=\"pp-class-160 pa t70388 l70391 ls7997\">brand </span><span class=\"pp-class-160 pa t70392 l70393 ls1036\">in </span><span class=\"pp-class-160 pa t70392 l70394 ls5380\">the </span><span class=\"pp-class-160 pa t70392 l70395 ls1921\">world</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7655\"><div class=\" w70396 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-161 pa t70397 l70398 ls3182\">Become </span><span class=\"pp-class-161 pa t70397 l70399\">a </span><span class=\"pp-class-161 pa t70397 l70400 ls7132\">leader </span><span class=\"pp-class-161 pa t70397 l70401 ls1036\">in </span><span class=\"pp-class-161 pa t70372 l70402 ls5380\">the </span><span class=\"pp-class-161 pa t70372 l70403 ls509\">better-for-you </span><span class=\"pp-class-161 pa t70404 l70405 ls5172\">snacking </span><span class=\"pp-class-161 pa t70404 l70406 ls204\">segment</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7656\"><div class=\" w5331 h70371 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-162 pa t70407 l70408 ls88\">Secure </span><span class=\"pp-class-162 pa t70407 l70409 ls233\">market </span><span class=\"pp-class-162 pa t70410 l70411 ls2185\">leadership </span><span class=\"pp-class-162 pa t70412 l70413 ls401\">and </span><span class=\"pp-class-162 pa t70412 l70414 ls1230\">strong </span><span class=\"pp-class-162 pa t70412 l70415 ls4167\">cash </span><span class=\"pp-class-162 pa t70416 l70417 xx96 ls248\">flow</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7657\"><div class=\" w70418 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l70421 ls1321\">LOtus</span><span class=\"pp-class-164 pa t70422 l70423\">\u00ae</span><span class=\"pp-class-163 pa t70420 l70424\"></span><span class=\"pp-class-163 pa t70420 l70425 ls2948\">Biscoff</span><span class=\"pp-class-164 pa t70422 l70426\">\u00ae</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7658\"><div class=\" w70427 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l3 ls854 wtro18317 wtr4472 tro18318 tr4474\">LOtus</span><span class=\"pp-class-164 pa t70422 l70428 ls2440 wtro70429 wtr4472 tro70430 tr4474\">TM</span><span class=\"pp-class-163 pa t70420 l70431 wtro18317 wtr4472 tro18318 tr4474\"></span><span class=\"pp-class-163 pa t70420 l70432 ls1126 wtro18317 wtr4472 tro18318 tr4474\">natural </span><span class=\"pp-class-163 pa t70420 l70433 ls3969 wtro18317 wtr4472 tro18318 tr4474\">foods</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7659\"><div class=\" w70434 h70419 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-163 pa t70420 l70435 ls1321 wtro18317 wtr4472 tro18318 tr4474\">LOtus</span><span class=\"pp-class-164 pa t70422 l70436 wtro70429 wtr4472 tro70430 tr4474\">\u00ae</span><span class=\"pp-class-163 pa t70420 l2294 wtro18317 wtr4472 tro18318 tr4474\"></span><span class=\"pp-class-163 pa t70420 l70437 ls28229 wtro18317 wtr4472 tro18318 tr4474\">local </span><span class=\"pp-class-163 pa t70420 l70438 ls3187 wtro18317 wtr4472 tro18318 tr4474\">heroes</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7660\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-165 pa t4968 l70439 ls1247\">25%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7661\"><div class=\" w70376 h70440 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-165 pa t70441 l70442 ls4381\">17%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7662\"><div class=\" w70374 h5327 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-166 pa t4968 l70443 ls2701\">18%</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7663\"><div class=\" w70376 h70440 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-166 pa t70441 l70444 ls6514\">2%</span></p></div></div></div><div class=\"pp-class-4\" id=\"pp-id-7665\"><div class=\" w70445 h5304 pa t2 l3 wtro4 xx5 tro6 xx7\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15869 l3 ls493\">We </span><span class=\"pp-class-20 pa t15869 l5306 ls1403\">elaborate </span><span class=\"pp-class-20 pa t15869 l5307 ls313\">on </span><span class=\"pp-class-20 pa t15869 l5308 ls451\">the </span><span class=\"pp-class-20 pa t15869 l5309 ls1032\">strategy </span><span class=\"pp-class-20 pa t15869 l5310 ls618\">behind </span><span class=\"pp-class-20 pa t15869 l5311 ls360\">our </span><span class=\"pp-class-20 pa t15869 l5312 ls468\">brand </span><span class=\"pp-class-20 pa t15869 l5313 ls604\">pillars </span><span class=\"pp-class-20 pa t15869 l5314 ls299\">and </span><span class=\"pp-class-20 pa t15869 l5315 ls451\">the </span><span class=\"pp-class-20 pa t15869 l5316 ls178\">main </span><span class=\"pp-class-20 pa t15869 l5317 ls2846\">highlights </span><span class=\"pp-class-20 pa t15869 l5318 ls295\">of </span><span class=\"pp-class-20 pa t15869 l5319 ls689\">2025 </span><span class=\"pp-class-20 pa t15869 l5320 ls324\">in </span><span class=\"pp-class-20 pa t15869 l5321 ls352\">chapter </span><span class=\"pp-class-20 pa t15869 l5322\">3 </span><span class=\"pp-class-20 pa t15869 l5323 ls295\">of </span><span class=\"pp-class-20 pa t15874 l3 ls377\">this </span><span class=\"pp-class-20 pa t15874 l25491 ls482\">Annual </span><span class=\"pp-class-20 pa t15874 l25492 ls817\">Report.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7666\"><div class=\" w4676 h70450 pa t2 l3 wtro4 xx70451 tro6 xx70452\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70453 l3 ls889\">The </span><span class=\"pp-class-20 pa t70453 l70454 ls3675\">sales </span><span class=\"pp-class-20 pa t70453 l70455 ls377\">generated </span><span class=\"pp-class-20 pa t70453 l70456 ls324\">in </span><span class=\"pp-class-20 pa t70453 l70457 ls451\">the </span><span class=\"pp-class-20 pa t70453 l70458 ls1194\">country </span><span class=\"pp-class-20 pa t70453 l70459 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70460 ls759\">domicile </span><span class=\"pp-class-20 pa t70453 l70461 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70462 ls451\">the </span><span class=\"pp-class-20 pa t70453 l70463 ls1478\">Group </span><span class=\"pp-class-20 pa t70453 l70464 ls7587\">(Belgium) </span><span class=\"pp-class-20 pa t70453 l70465 ls551\">represent </span><span class=\"pp-class-20 pa t70453 l70466 ls1293\">13% </span><span class=\"pp-class-20 pa t70453 l70467 ls295\">of </span><span class=\"pp-class-20 pa t70453 l70468 ls451\">the </span><span class=\"pp-class-20 pa t70453 l68735 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t70469 l3 ls1206\">revenue. </span><span class=\"pp-class-20 pa t70469 l70470 ls618\">Sales </span><span class=\"pp-class-20 pa t70469 l70471 ls309\">to </span><span class=\"pp-class-20 pa t70469 l70472 ls967\">countries </span><span class=\"pp-class-20 pa t70469 l70473 ls324\">in </span><span class=\"pp-class-20 pa t70469 l70474 ls360\">our </span><span class=\"pp-class-20 pa t70469 l70475 ls2057\">top </span><span class=\"pp-class-20 pa t70469 l70476 ls2684\">four </span><span class=\"pp-class-20 pa t70469 l70477 ls967\">countries </span><span class=\"pp-class-20 pa t70469 l70478 ls305\">are </span><span class=\"pp-class-20 pa t70469 l70479 ls770\">presented </span><span class=\"pp-class-20 pa t70469 l70480 ls324\">in </span><span class=\"pp-class-20 pa t70469 l70481 ls451\">the </span><span class=\"pp-class-20 pa t70469 l70482 ls365\">table </span><span class=\"pp-class-20 pa t70469 l70483 ls984\">below. </span><span class=\"pp-class-20 pa t70469 l70484 ls889\">The </span><span class=\"pp-class-20 pa t70469 l70485 ls3675\">sales </span><span class=\"pp-class-20 pa t70469 l70486 ls324\">in </span><span class=\"pp-class-20 pa t70469 l67969 ls163\">all </span><span class=\"pp-class-20 pa t70487 l3 ls1921\">other </span><span class=\"pp-class-20 pa t70487 l70488 ls350\">individual </span><span class=\"pp-class-20 pa t70487 l70489 ls1194\">country </span><span class=\"pp-class-20 pa t70487 l70490 ls551\">represent </span><span class=\"pp-class-20 pa t70487 l70491 ls817\">less </span><span class=\"pp-class-20 pa t70487 l70492 ls289\">than </span><span class=\"pp-class-20 pa t70487 l70493 ls770\">10% </span><span class=\"pp-class-20 pa t70487 l70494 ls295\">of </span><span class=\"pp-class-20 pa t70487 l70495 ls451\">the </span><span class=\"pp-class-20 pa t70487 l70496 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t70487 l70497 ls819\">revenue.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7667\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">172,069 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">169,989\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">United </span><span class=\"pp-class-65 pa t70500 l69863 ls8775\">Kingdom</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26918\">267,561 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26919 ls67040\">265,781\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">United </span><span class=\"pp-class-65 pa t70501 l69863\">States</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26918\">220,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26919 ls67040\">181,342\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l26918\">179,849 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l26919 ls67040\">172,100\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26918\">514,930</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26919 ls7651\">442,703\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">revenue</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l69872 ls1576\">1,355,061\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67250 ls1576\">1,231,914\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__43-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69419 l3 ls69420\">3.1\t</span><span class=\"pp-class-25 pa t69419 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69419 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69422 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t69422 l69423 ls1097\">revenue </span><span class=\"pp-class-20 pa t69422 l69424 ls324\">is </span><span class=\"pp-class-20 pa t69422 l69425 ls356\">centralised </span><span class=\"pp-class-20 pa t69422 l69426 ls220\">around </span><span class=\"pp-class-20 pa t69422 l69427\">a </span><span class=\"pp-class-20 pa t69422 l69428 ls975\">number </span><span class=\"pp-class-20 pa t69422 l69429 ls295\">of </span><span class=\"pp-class-20 pa t69422 l69430 ls420\">products </span><span class=\"pp-class-20 pa t69422 l69431 ls337\">that </span><span class=\"pp-class-20 pa t69422 l69432 ls305\">are </span><span class=\"pp-class-20 pa t69422 l69433 ls163\">all </span><span class=\"pp-class-20 pa t69422 l69434 ls305\">included </span><span class=\"pp-class-20 pa t69422 l69435 ls324\">in </span><span class=\"pp-class-20 pa t69422 l69436 ls451\">the </span><span class=\"pp-class-20 pa t69422 l69437 ls3033\">traditional </span><span class=\"pp-class-20 pa t69422 l731 ls299\">and </span><span class=\"pp-class-20 pa t69438 l3 ls2434\">natural </span><span class=\"pp-class-20 pa t69438 l69439 ls464\">snack </span><span class=\"pp-class-20 pa t69438 l69440 ls643\">segment. </span><span class=\"pp-class-20 pa t69438 l69441 ls153\">For </span><span class=\"pp-class-20 pa t69438 l69442 ls1159\">these </span><span class=\"pp-class-20 pa t69438 l69443 ls817\">products, </span><span class=\"pp-class-20 pa t69438 l69444 ls451\">the </span><span class=\"pp-class-20 pa t69438 l69445 ls1478\">Group </span><span class=\"pp-class-20 pa t69438 l69446 ls324\">is </span><span class=\"pp-class-20 pa t69438 l69447 ls1268\">organised </span><span class=\"pp-class-20 pa t69438 l69448 ls7088\">according </span><span class=\"pp-class-20 pa t69438 l69449 ls309\">to </span><span class=\"pp-class-20 pa t69438 l69450 ls835\">geographical </span><span class=\"pp-class-20 pa t69438 l69451 ls10\">regions </span><span class=\"pp-class-20 pa t69438 l3478 ls350\">for </span><span class=\"pp-class-20 pa t69452 l3 ls4165\">sales, </span><span class=\"pp-class-20 pa t69452 l69453 ls1189\">production </span><span class=\"pp-class-20 pa t69452 l69454 ls299\">and </span><span class=\"pp-class-20 pa t69452 l69455 ls2095\">internal </span><span class=\"pp-class-20 pa t69452 l69456 ls5041\">reporting. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69457 l3 ls889\">The </span><span class=\"pp-class-20 pa t69457 l69458 ls352\">result </span><span class=\"pp-class-20 pa t69457 l69459 ls295\">of </span><span class=\"pp-class-20 pa t69457 l69460\">a </span><span class=\"pp-class-20 pa t69457 l69461 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69462 ls464\">includes </span><span class=\"pp-class-20 pa t69457 l69463 ls451\">the </span><span class=\"pp-class-20 pa t69457 l17462 ls2639\">income </span><span class=\"pp-class-20 pa t69457 l69464 ls299\">and </span><span class=\"pp-class-20 pa t69457 l69465 ls4265\">expenses </span><span class=\"pp-class-20 pa t69457 l69466 ls8964\">directly </span><span class=\"pp-class-20 pa t69457 l69467 ls377\">generated </span><span class=\"pp-class-20 pa t69457 l69468 ls409\">by </span><span class=\"pp-class-20 pa t69457 l69469\">a </span><span class=\"pp-class-20 pa t69457 l69470 ls1449\">segment </span><span class=\"pp-class-20 pa t69457 l69471 ls624\">as </span><span class=\"pp-class-20 pa t69457 l69472 ls311\">well </span><span class=\"pp-class-20 pa t69457 l6839 ls624\">as </span><span class=\"pp-class-20 pa t69473 l3 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69474 ls2137\">portion </span><span class=\"pp-class-20 pa t69473 l69475 ls295\">of </span><span class=\"pp-class-20 pa t69473 l69476 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69477 ls2639\">income </span><span class=\"pp-class-20 pa t69473 l69478 ls299\">and </span><span class=\"pp-class-20 pa t69473 l69479 ls4265\">expenses </span><span class=\"pp-class-20 pa t69473 l69480 ls337\">that </span><span class=\"pp-class-20 pa t69473 l69481 ls342\">can </span><span class=\"pp-class-20 pa t69473 l69482 ls346\">be </span><span class=\"pp-class-20 pa t69473 l69483 ls1113\">reasonably </span><span class=\"pp-class-20 pa t69473 l69484 ls563\">attributed </span><span class=\"pp-class-20 pa t69473 l69485 ls309\">to </span><span class=\"pp-class-20 pa t69473 l69486 ls451\">the </span><span class=\"pp-class-20 pa t69473 l69487 ls643\">segment. </span><span class=\"pp-class-20 pa t69473 l69488 ls1170\">Intersegment </span><span class=\"pp-class-20 pa t69489 l3 xx96 ls994\">price-fixing </span><span class=\"pp-class-20 pa t69489 l69490 ls324\">is </span><span class=\"pp-class-20 pa t69489 l69491 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t69489 l69492 ls6131\">based </span><span class=\"pp-class-20 pa t69489 l69493 ls313\">on </span><span class=\"pp-class-20 pa t69489 l69494 ls451\">the </span><span class=\"pp-class-20 pa t69489 l69495 ls11377\">\u2018at </span><span class=\"pp-class-20 pa t69489 l69496 ls5820\">arm\u2019s </span><span class=\"pp-class-20 pa t69489 l69497 ls4121\">length\u2019 </span><span class=\"pp-class-20 pa t69489 l69498 ls979\">principle. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69499 l3 ls967\">Considering </span><span class=\"pp-class-20 pa t69499 l69500 ls337\">that </span><span class=\"pp-class-20 pa t69499 l69501 ls451\">the </span><span class=\"pp-class-20 pa t69499 l69502 ls337\">chief </span><span class=\"pp-class-20 pa t69499 l69503 ls1268\">operating </span><span class=\"pp-class-20 pa t69499 l69504 ls468\">decision </span><span class=\"pp-class-20 pa t69499 l69505 ls1305\">maker </span><span class=\"pp-class-20 pa t69499 l69506 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t69499 l69507 ls1735\">CEO) </span><span class=\"pp-class-20 pa t69499 l22281 ls4733\">does </span><span class=\"pp-class-20 pa t69499 l69508 ls994\">not </span><span class=\"pp-class-20 pa t69499 l69509 ls392\">review </span><span class=\"pp-class-20 pa t69499 l69510 ls313\">on </span><span class=\"pp-class-20 pa t69499 l69511\">a </span><span class=\"pp-class-20 pa t69499 l69512 ls216\">regular </span><span class=\"pp-class-20 pa t69499 l69513 ls854\">basis </span><span class=\"pp-class-20 pa t69499 l69514 ls738\">items </span><span class=\"pp-class-20 pa t69515 l3 ls295\">of </span><span class=\"pp-class-20 pa t69515 l5940 ls451\">the </span><span class=\"pp-class-20 pa t69515 l53664 ls397\">statement </span><span class=\"pp-class-20 pa t69515 l68770 ls295\">of </span><span class=\"pp-class-20 pa t69515 l69516 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69515 l69517 ls2053\">position </span><span class=\"pp-class-20 pa t69515 l69518 ls3592\">per </span><span class=\"pp-class-20 pa t69515 l69519 ls563\">segment, </span><span class=\"pp-class-20 pa t69515 l69520 ls1449\">segment </span><span class=\"pp-class-20 pa t69515 l69521 ls15\">assets </span><span class=\"pp-class-20 pa t69515 l69522 ls299\">and </span><span class=\"pp-class-20 pa t69515 l69523 ls2399\">liabilities </span><span class=\"pp-class-20 pa t69515 l69524 ls305\">are </span><span class=\"pp-class-20 pa t69515 l69525 ls994\">not </span><span class=\"pp-class-20 pa t69515 l69526 ls4024\">disclosed. </span></p><div class=\"pp-class-4\" id=\"pp-id-7619\"><div class=\" w4676 h31207 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69239 l3 ls740\">For </span><span class=\"pp-class-20 pa t69239 l69527 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69528 ls6777\">purpose </span><span class=\"pp-class-20 pa t69239 l69529 ls295\">of </span><span class=\"pp-class-20 pa t69239 l69530 ls4165\">sales, </span><span class=\"pp-class-20 pa t69239 l69531 ls1189\">production </span><span class=\"pp-class-20 pa t69239 l37536 ls299\">and </span><span class=\"pp-class-20 pa t69239 l69532 ls2095\">internal </span><span class=\"pp-class-20 pa t69239 l69533 ls344\">reporting, </span><span class=\"pp-class-20 pa t69239 l69534 ls451\">the </span><span class=\"pp-class-20 pa t69239 l69535 ls1478\">Group </span><span class=\"pp-class-20 pa t69239 l69536 ls324\">is </span><span class=\"pp-class-20 pa t69239 l69537 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t69239 l69538 ls7088\">according </span><span class=\"pp-class-20 pa t69239 l2232 ls309\">to </span><span class=\"pp-class-20 pa t69256 l3 ls835\">geographical </span><span class=\"pp-class-20 pa t69256 l69539 ls10\">regions </span><span class=\"pp-class-20 pa t69256 l57676 ls324\">in </span><span class=\"pp-class-20 pa t69256 l69540 ls178\">line </span><span class=\"pp-class-20 pa t69256 l69541 ls285\">with </span><span class=\"pp-class-20 pa t69256 l69542 ls451\">the </span><span class=\"pp-class-20 pa t69256 l69543 ls356\">organisational </span><span class=\"pp-class-20 pa t69256 l69544 ls299\">and </span><span class=\"pp-class-20 pa t69256 l69545 ls713\">managerial </span><span class=\"pp-class-20 pa t69256 l69546 ls920\">structure. </span><span class=\"pp-class-20 pa t69256 l69547 ls693\">Furthermore, </span><span class=\"pp-class-20 pa t69256 l69548 ls318\">aggregation </span><span class=\"pp-class-20 pa t69273 l3 ls295\">of </span><span class=\"pp-class-20 pa t69273 l69549 ls3416\">underlying </span><span class=\"pp-class-20 pa t69273 l69550 ls967\">countries </span><span class=\"pp-class-20 pa t69273 l69551 ls1113\">into </span><span class=\"pp-class-20 pa t69273 l69552 ls451\">the </span><span class=\"pp-class-20 pa t69273 l69553 ls618\">below </span><span class=\"pp-class-20 pa t69273 l69554 xx96 ls411\">identified </span><span class=\"pp-class-20 pa t69273 l69555 ls4731\">reportable </span><span class=\"pp-class-20 pa t69273 l69556 ls6574\">segments </span><span class=\"pp-class-20 pa t69273 l69557 ls2264\">have </span><span class=\"pp-class-20 pa t69273 l69558 ls2266\">been </span><span class=\"pp-class-20 pa t69273 l69559 ls8952\">done </span><span class=\"pp-class-20 pa t69273 l69560 ls2137\">when </span><span class=\"pp-class-20 pa t69273 l69561 ls339\">such </span><span class=\"pp-class-20 pa t69562 l3 ls318\">aggregation </span><span class=\"pp-class-20 pa t69562 l69563 ls324\">is </span><span class=\"pp-class-20 pa t69562 l69564 ls2097\">consistent </span><span class=\"pp-class-20 pa t69562 l69565 ls285\">with </span><span class=\"pp-class-20 pa t69562 l69566 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69567 ls389\">core </span><span class=\"pp-class-20 pa t69562 l69568 ls689\">principle </span><span class=\"pp-class-20 pa t69562 l69569 ls295\">of </span><span class=\"pp-class-20 pa t69562 l60278 ls3773\">IFRS </span><span class=\"pp-class-20 pa t69562 l69570 ls1291\">8, </span><span class=\"pp-class-20 pa t69562 l69571 ls451\">the </span><span class=\"pp-class-20 pa t69562 l69572 ls6574\">segments </span><span class=\"pp-class-20 pa t69562 l69573 ls2264\">have </span><span class=\"pp-class-20 pa t69562 l69574 ls742\">similar </span><span class=\"pp-class-20 pa t69562 l69575 ls365\">long-term </span><span class=\"pp-class-20 pa t69562 l69576 ls740\">economic </span><span class=\"pp-class-20 pa t69286 l3 ls320\">characteristics </span><span class=\"pp-class-20 pa t69286 l69577 ls299\">and </span><span class=\"pp-class-20 pa t69286 l69578 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69579 ls6574\">segments </span><span class=\"pp-class-20 pa t69286 l69580 ls305\">are </span><span class=\"pp-class-20 pa t69286 l69581 ls742\">similar </span><span class=\"pp-class-20 pa t69286 l69582 ls324\">in </span><span class=\"pp-class-20 pa t69286 l69583 ls2767\">each </span><span class=\"pp-class-20 pa t69286 l69584 ls295\">of </span><span class=\"pp-class-20 pa t69286 l69585 ls451\">the </span><span class=\"pp-class-20 pa t69286 l69586 ls2162\">following </span><span class=\"pp-class-20 pa t69286 l69587 ls2352\">respects:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69588 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69588 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69588 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69588 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69588 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69588 l69590 ls420\">products </span><span class=\"pp-class-20 pa t69588 l69591 ls299\">and </span><span class=\"pp-class-20 pa t69588 l69592 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69593 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69593 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69593 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69593 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69593 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69593 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69593 l69594 ls1189\">production </span><span class=\"pp-class-20 pa t69593 l69595 ls83\">processes;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69294 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69294 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69294 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69294 l62778 ls1170\">procurement </span><span class=\"pp-class-20 pa t69294 l69596 ls375\">process;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69597 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69597 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69597 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69597 l62778 ls20970\">type </span><span class=\"pp-class-20 pa t69597 l69598 ls2778\">or </span><span class=\"pp-class-20 pa t69597 l69599 ls3820\">class </span><span class=\"pp-class-20 pa t69597 l69600 ls295\">of </span><span class=\"pp-class-20 pa t69597 l69601 ls2688\">customer </span><span class=\"pp-class-20 pa t69597 l69602 ls350\">for </span><span class=\"pp-class-20 pa t69597 l69603 ls740\">their </span><span class=\"pp-class-20 pa t69597 l69604 ls420\">products </span><span class=\"pp-class-20 pa t69597 l69605 ls299\">and </span><span class=\"pp-class-20 pa t69597 l69606 ls1208\">services;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69607 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69607 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69607 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69607 l62778 ls713\">functional </span><span class=\"pp-class-20 pa t69607 l69608 ls142\">currencies </span><span class=\"pp-class-20 pa t69607 l69609 ls295\">of </span><span class=\"pp-class-20 pa t69607 l10316 ls2767\">each </span><span class=\"pp-class-20 pa t69607 l69610 ls1769\">market;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69611 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69611 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69611 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69611 l62778 ls1480\">methods </span><span class=\"pp-class-20 pa t69611 l69612 ls1527\">used </span><span class=\"pp-class-20 pa t69611 l69613 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69614 ls377\">distribute </span><span class=\"pp-class-20 pa t69611 l69615 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69616 ls420\">products </span><span class=\"pp-class-20 pa t69611 l69617 ls309\">to </span><span class=\"pp-class-20 pa t69611 l69618 ls392\">provide </span><span class=\"pp-class-20 pa t69611 l69619 ls740\">their </span><span class=\"pp-class-20 pa t69611 l69620 ls1194\">services; </span><span class=\"pp-class-20 pa t69611 l69621 ls289\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69622 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69622 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69622 l6361 ls889\">The </span><span class=\"pp-class-20 pa t69622 l62778 ls872\">nature </span><span class=\"pp-class-20 pa t69622 l69589 ls295\">of </span><span class=\"pp-class-20 pa t69622 l69590 ls451\">the </span><span class=\"pp-class-20 pa t69622 l69594 ls2080\">regulatory </span><span class=\"pp-class-20 pa t69622 l33243 ls2378\">environment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69623 l3 ls889\">The </span><span class=\"pp-class-20 pa t69623 l69624 ls10\">regions </span><span class=\"pp-class-20 pa t69623 l69625 ls770\">presented </span><span class=\"pp-class-20 pa t69623 l69626 ls324\">in </span><span class=\"pp-class-20 pa t69623 l69627 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69628 ls1449\">segment </span><span class=\"pp-class-20 pa t69623 l69629 ls344\">reporting, </span><span class=\"pp-class-20 pa t69623 l69630 ls631\">which </span><span class=\"pp-class-20 pa t69623 l69631 ls305\">are </span><span class=\"pp-class-20 pa t69623 l69632 ls6131\">based </span><span class=\"pp-class-20 pa t69623 l69633 ls313\">on </span><span class=\"pp-class-20 pa t69623 l69634 ls451\">the </span><span class=\"pp-class-20 pa t69623 l69635 ls2095\">internal </span><span class=\"pp-class-20 pa t69623 l69636 ls1478\">reporting </span><span class=\"pp-class-20 pa t69623 l69637 ls369\">system, </span><span class=\"pp-class-20 pa t69623 l69638 ls305\">are </span><span class=\"pp-class-20 pa t69639 l3 ls545\">composed </span><span class=\"pp-class-20 pa t69639 l69640 ls624\">as </span><span class=\"pp-class-20 pa t69639 l69641 ls659\">follows:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69642 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69642 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69642 l6361 ls383\">Continental </span><span class=\"pp-class-20 pa t69642 l69643 ls568\">Europe: </span><span class=\"pp-class-20 pa t69642 l69644 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69645 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69646 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69647 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69642 l69648 ls324\">in </span><span class=\"pp-class-20 pa t69642 l69649 ls3863\">Continental </span><span class=\"pp-class-20 pa t69642 l69650 ls1449\">Europe </span><span class=\"pp-class-20 pa t69642 l69651 ls299\">and </span><span class=\"pp-class-20 pa t69642 l69652 ls838\">intra-group </span><span class=\"pp-class-20 pa t69642 l69653 ls3675\">sales </span><span class=\"pp-class-20 pa t69642 l69654 ls409\">by </span><span class=\"pp-class-20 pa t69642 l69655 ls560\">factories </span><span class=\"pp-class-20 pa t69656 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69656 l62815 ls3863\">Continental </span><span class=\"pp-class-20 pa t69656 l69657 ls1449\">Europe </span><span class=\"pp-class-20 pa t69656 l69658 ls484\">(homogeneous </span><span class=\"pp-class-20 pa t69656 l69659 ls1219\">activities </span><span class=\"pp-class-20 pa t69656 l69660 ls365\">within </span><span class=\"pp-class-20 pa t69656 l69661 ls1059\">Europe, </span><span class=\"pp-class-20 pa t69656 l69662 ls182\">excluding </span><span class=\"pp-class-20 pa t69656 l69663 ls2757\">UK </span><span class=\"pp-class-20 pa t69656 l69664 ls1170\">activities, </span><span class=\"pp-class-20 pa t69656 l69665 ls299\">and </span><span class=\"pp-class-20 pa t69656 l69666 ls962\">including </span><span class=\"pp-class-20 pa t69667 l6361 ls1051\">Belgium, </span><span class=\"pp-class-20 pa t69667 l69668 ls651\">France </span><span class=\"pp-class-20 pa t69667 l69669 ls299\">and </span><span class=\"pp-class-20 pa t69667 l69670 ls1921\">other </span><span class=\"pp-class-20 pa t69667 l69671 ls136\">European </span><span class=\"pp-class-20 pa t69667 l69672 ls10109\">countries);</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69673 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69673 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69673 l6361 ls4222\">UK: </span><span class=\"pp-class-20 pa t69673 l69674 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69675 ls409\">by </span><span class=\"pp-class-20 pa t69673 l69676 ls3675\">sales </span><span class=\"pp-class-20 pa t69673 l69677 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69673 l69678 ls1331\">UK, </span><span class=\"pp-class-20 pa t69673 l69679 ls794\">Natural </span><span class=\"pp-class-20 pa t69673 l69680 ls1361\">Balance </span><span class=\"pp-class-20 pa t69673 l69681 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69682 ls2762\">Urban </span><span class=\"pp-class-20 pa t69673 l69683 ls1099\">Fresh </span><span class=\"pp-class-20 pa t69673 l3974 ls367\">Foods, </span><span class=\"pp-class-20 pa t69673 l69684 ls835\">Kiddylicious </span><span class=\"pp-class-20 pa t69673 l69685 ls299\">and </span><span class=\"pp-class-20 pa t69673 l69686 ls4010\">Peter\u2019s </span><span class=\"pp-class-20 pa t69687 l6361 ls26078\">Yard;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69688 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69688 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69688 l6361 ls484\">Americas: </span><span class=\"pp-class-20 pa t69688 l69689 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69690 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69691 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69692 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69688 l69693 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69694 ls2402\">Americas </span><span class=\"pp-class-20 pa t69688 l69695 ls299\">and </span><span class=\"pp-class-20 pa t69688 l69696 ls838\">intra-group </span><span class=\"pp-class-20 pa t69688 l69697 ls3675\">sales </span><span class=\"pp-class-20 pa t69688 l69698 ls409\">by </span><span class=\"pp-class-20 pa t69688 l69699 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69700 ls909\">factory </span><span class=\"pp-class-20 pa t69688 l69701 ls324\">in </span><span class=\"pp-class-20 pa t69688 l69702 ls451\">the </span><span class=\"pp-class-20 pa t69688 l69703 ls337\">United </span><span class=\"pp-class-20 pa t69688 l69704 ls1919\">States;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t69705 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t69705 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t69705 l6361 ls994\">Rest </span><span class=\"pp-class-20 pa t69705 l69706 ls295\">of </span><span class=\"pp-class-20 pa t69705 l69707 ls451\">the </span><span class=\"pp-class-20 pa t69705 l69708 ls2095\">world: </span><span class=\"pp-class-20 pa t69705 l69709 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69710 ls1361\">from </span><span class=\"pp-class-20 pa t69705 l69711 ls202\">Belgium </span><span class=\"pp-class-20 pa t69705 l69712 ls309\">to </span><span class=\"pp-class-20 pa t69705 l69713 ls967\">countries </span><span class=\"pp-class-20 pa t69705 l69714 ls3820\">without </span><span class=\"pp-class-20 pa t69705 l18940 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69715 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69716 xx96 ls511\">office </span><span class=\"pp-class-20 pa t69705 l69717 ls299\">and </span><span class=\"pp-class-20 pa t69705 l69718 ls409\">by </span><span class=\"pp-class-20 pa t69705 l69719 ls1159\">own </span><span class=\"pp-class-20 pa t69705 l69720 ls3675\">sales </span><span class=\"pp-class-20 pa t69705 l69721 xx96 ls1021\">offices </span><span class=\"pp-class-20 pa t69722 l6361 ls324\">in </span><span class=\"pp-class-20 pa t69722 l62815 ls2487\">China </span><span class=\"pp-class-20 pa t69722 l69723 ls299\">and </span><span class=\"pp-class-20 pa t69722 l69724 ls1230\">South </span><span class=\"pp-class-20 pa t69722 l69725 ls3146\">Korea.</span></p></div></div><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__47": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t69917 l3 ls69918\">4.1\t</span><span class=\"pp-class-25 pa t69917 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t69917 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69008 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69008 l69919 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69920 ls305\">included </span><span class=\"pp-class-20 pa t69008 l69921 ls324\">in </span><span class=\"pp-class-20 pa t69008 l69922 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69923 ls397\">statement </span><span class=\"pp-class-20 pa t69008 l69924 ls295\">of </span><span class=\"pp-class-20 pa t69008 l69925 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t69008 l69926 ls2778\">or </span><span class=\"pp-class-20 pa t69008 l69927 ls1333\">loss </span><span class=\"pp-class-20 pa t69008 l69928 ls2137\">when </span><span class=\"pp-class-20 pa t69008 l69929 ls449\">it </span><span class=\"pp-class-20 pa t69008 l69930 ls324\">is </span><span class=\"pp-class-20 pa t69008 l69931 ls1170\">probable </span><span class=\"pp-class-20 pa t69008 l69932 ls337\">that </span><span class=\"pp-class-20 pa t69008 l69933 ls451\">the </span><span class=\"pp-class-20 pa t69008 l69934 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l69935 ls511\">will </span><span class=\"pp-class-20 pa t69008 l69936 ls750\">receive </span><span class=\"pp-class-20 pa t69937 l3 ls740\">economic </span><span class=\"pp-class-20 pa t69937 l69938 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t69937 l69939 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l69940 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69941 ls2639\">transaction </span><span class=\"pp-class-20 pa t69937 l69942 ls299\">and </span><span class=\"pp-class-20 pa t69937 l69943 ls451\">the </span><span class=\"pp-class-20 pa t69937 l69944 ls1097\">revenue </span><span class=\"pp-class-20 pa t69937 l69945 ls342\">can </span><span class=\"pp-class-20 pa t69937 l69946 ls346\">be </span><span class=\"pp-class-20 pa t69937 l69947 ls142\">measured </span><span class=\"pp-class-20 pa t69937 l69948 ls1682\">reliably. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69021 l3 ls136\">Revenue </span><span class=\"pp-class-20 pa t69021 l69949 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69950 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69951 ls1478\">Group </span><span class=\"pp-class-20 pa t69021 l69952 ls324\">is </span><span class=\"pp-class-20 pa t69021 l69953 ls377\">generated </span><span class=\"pp-class-20 pa t69021 l69954 ls424\">principally </span><span class=\"pp-class-20 pa t69021 l69955 ls629\">through </span><span class=\"pp-class-20 pa t69021 l69956 ls451\">the </span><span class=\"pp-class-20 pa t69021 l69957 ls631\">sale </span><span class=\"pp-class-20 pa t69021 l69958 ls295\">of </span><span class=\"pp-class-20 pa t69021 l69959 ls648\">goods </span><span class=\"pp-class-20 pa t69021 l69960 ls285\">with </span><span class=\"pp-class-20 pa t69021 l69961 ls624\">as </span><span class=\"pp-class-20 pa t69021 l69962 ls779\">only </span><span class=\"pp-class-20 pa t69021 l68496 ls229\">performance </span><span class=\"pp-class-20 pa t69035 l3 ls453\">obligation </span><span class=\"pp-class-20 pa t69035 l69963 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69964 ls669\">delivery </span><span class=\"pp-class-20 pa t69035 l69965 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69966 ls339\">goods. </span><span class=\"pp-class-20 pa t69035 l69967 ls136\">Revenue </span><span class=\"pp-class-20 pa t69035 l69968 ls2378\">recognition </span><span class=\"pp-class-20 pa t69035 l69969 ls634\">occurs </span><span class=\"pp-class-20 pa t69035 l69970 ls1221\">at </span><span class=\"pp-class-20 pa t69035 l69971\">a </span><span class=\"pp-class-20 pa t69035 l69972 ls377\">point </span><span class=\"pp-class-20 pa t69035 l69973 ls324\">in </span><span class=\"pp-class-20 pa t69035 l69974 ls638\">time, </span><span class=\"pp-class-20 pa t69035 l69975 ls2137\">when </span><span class=\"pp-class-20 pa t69035 l69976 ls3520\">control </span><span class=\"pp-class-20 pa t69035 l69977 ls295\">of </span><span class=\"pp-class-20 pa t69035 l69978 ls451\">the </span><span class=\"pp-class-20 pa t69035 l69979 ls1230\">asset </span><span class=\"pp-class-20 pa t69051 l3 ls324\">is </span><span class=\"pp-class-20 pa t69051 l68512 ls4949\">transferred </span><span class=\"pp-class-20 pa t69051 l69980 ls309\">to </span><span class=\"pp-class-20 pa t69051 l69981 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69982 ls2520\">customer, </span><span class=\"pp-class-20 pa t69051 l69983 ls2732\">generally </span><span class=\"pp-class-20 pa t69051 l69984 ls313\">on </span><span class=\"pp-class-20 pa t69051 l69985 ls669\">delivery </span><span class=\"pp-class-20 pa t69051 l69986 ls295\">of </span><span class=\"pp-class-20 pa t69051 l69987 ls451\">the </span><span class=\"pp-class-20 pa t69051 l69988 ls1478\">goods.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__49": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69989 l3 ls2469\">Customer </span><span class=\"pp-class-20 pa t69989 l69990 ls3386\">contracts </span><span class=\"pp-class-20 pa t69989 l69991 ls1123\">include </span><span class=\"pp-class-20 pa t69989 l69992 ls901\">trade </span><span class=\"pp-class-20 pa t69989 l69993 ls136\">discounts </span><span class=\"pp-class-20 pa t69989 l69994 ls2778\">or </span><span class=\"pp-class-20 pa t69989 l69995 ls168\">volume </span><span class=\"pp-class-20 pa t69989 l69996 ls1548\">rebates, </span><span class=\"pp-class-20 pa t69989 l69997 ls631\">which </span><span class=\"pp-class-20 pa t69989 l69998 ls305\">are </span><span class=\"pp-class-20 pa t69989 l69999 ls2326\">granted </span><span class=\"pp-class-20 pa t69989 l70000 ls309\">to </span><span class=\"pp-class-20 pa t69989 l70001 ls451\">the </span><span class=\"pp-class-20 pa t69989 l70002 ls2688\">customer </span><span class=\"pp-class-20 pa t69989 l70003 ls110\">if </span><span class=\"pp-class-20 pa t69989 l2292 ls451\">the </span><span class=\"pp-class-20 pa t69074 l3 ls383\">delivered </span><span class=\"pp-class-20 pa t69074 l70004 ls178\">quantities </span><span class=\"pp-class-20 pa t69074 l70005 ls540\">exceed </span><span class=\"pp-class-20 pa t69074 l70006\">a </span><span class=\"pp-class-20 pa t69074 l70007 ls883\">certain </span><span class=\"pp-class-20 pa t69074 l70008 ls525\">threshold. </span><span class=\"pp-class-20 pa t69074 l70009 ls354\">In </span><span class=\"pp-class-20 pa t69074 l22533 ls1159\">these </span><span class=\"pp-class-20 pa t69074 l70010 ls180\">cases, </span><span class=\"pp-class-20 pa t69074 l70011 ls451\">the </span><span class=\"pp-class-20 pa t69074 l70012 ls2639\">transaction </span><span class=\"pp-class-20 pa t69074 l70013 ls4586\">price </span><span class=\"pp-class-20 pa t69074 l70014 ls464\">includes </span><span class=\"pp-class-20 pa t69074 l70015\">a </span><span class=\"pp-class-20 pa t69074 l70016 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l3 ls8964\">consideration. </span><span class=\"pp-class-20 pa t69090 l70017 ls889\">The </span><span class=\"pp-class-20 pa t69090 l70018 ls740\">effect </span><span class=\"pp-class-20 pa t69090 l70019 ls295\">of </span><span class=\"pp-class-20 pa t69090 l70020 ls451\">the </span><span class=\"pp-class-20 pa t69090 l32229 ls1123\">variable </span><span class=\"pp-class-20 pa t69090 l70021 ls525\">consideration </span><span class=\"pp-class-20 pa t69090 l70022 ls313\">on </span><span class=\"pp-class-20 pa t69090 l70023 ls451\">the </span><span class=\"pp-class-20 pa t69090 l70024 ls2639\">transaction </span><span class=\"pp-class-20 pa t69090 l70025 ls4586\">price </span><span class=\"pp-class-20 pa t69090 l70026 ls324\">is </span><span class=\"pp-class-20 pa t69090 l70027 ls348\">taken </span><span class=\"pp-class-20 pa t69090 l70028 ls1113\">into </span><span class=\"pp-class-20 pa t69090 l70029 ls478\">account </span><span class=\"pp-class-20 pa t69090 l3876 ls324\">in </span><span class=\"pp-class-20 pa t69108 l3 ls1097\">revenue </span><span class=\"pp-class-20 pa t69108 l70030 ls2378\">recognition </span><span class=\"pp-class-20 pa t69108 l70031 ls409\">by </span><span class=\"pp-class-20 pa t69108 l70032 ls794\">estimating </span><span class=\"pp-class-20 pa t69108 l70033 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70034 ls188\">probability </span><span class=\"pp-class-20 pa t69108 l70035 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70036 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70037 ls615\">realisation </span><span class=\"pp-class-20 pa t69108 l70038 ls295\">of </span><span class=\"pp-class-20 pa t69108 l70039 ls451\">the </span><span class=\"pp-class-20 pa t69108 l70040 ls713\">discount </span><span class=\"pp-class-20 pa t69108 l70041 ls2778\">or </span><span class=\"pp-class-20 pa t69108 l70042 ls1089\">rebate </span><span class=\"pp-class-20 pa t69108 l70043 ls350\">for </span><span class=\"pp-class-20 pa t69108 l16113 ls2767\">each </span><span class=\"pp-class-20 pa t70044 l3 ls525\">contract. </span></p><div class=\"pp-class-4\" id=\"pp-id-7626\"><div class=\" w4676 h70045 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6623 l3 ls354\">In </span><span class=\"pp-class-20 pa t6623 l70048 ls451\">the </span><span class=\"pp-class-20 pa t6623 l70049 ls726\">context </span><span class=\"pp-class-20 pa t6623 l70050 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70051 ls3386\">contracts </span><span class=\"pp-class-20 pa t6623 l70052 ls285\">with </span><span class=\"pp-class-20 pa t6623 l70053 ls2955\">clients </span><span class=\"pp-class-20 pa t6623 l70054 ls2778\">or </span><span class=\"pp-class-20 pa t6623 l70055 ls624\">as </span><span class=\"pp-class-20 pa t6623 l70056\">a </span><span class=\"pp-class-20 pa t6623 l70057 ls352\">result </span><span class=\"pp-class-20 pa t6623 l70058 ls295\">of </span><span class=\"pp-class-20 pa t6623 l70059 ls718\">business </span><span class=\"pp-class-20 pa t6623 l70060 ls759\">practices, </span><span class=\"pp-class-20 pa t6623 l70061 ls548\">Lotus </span><span class=\"pp-class-20 pa t6623 l70062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t6623 l70063 ls12078\">might </span><span class=\"pp-class-20 pa t6623 l70064 ls293\">pay </span><span class=\"pp-class-20 pa t56381 l3 ls883\">certain </span><span class=\"pp-class-20 pa t56381 l70065 ls468\">amounts </span><span class=\"pp-class-20 pa t56381 l70066 ls309\">to </span><span class=\"pp-class-20 pa t56381 l70067 ls248\">its </span><span class=\"pp-class-20 pa t56381 l70068 ls7021\">customer. </span><span class=\"pp-class-20 pa t56381 l70069 ls889\">The </span><span class=\"pp-class-20 pa t56381 l70070 ls3675\">payments </span><span class=\"pp-class-20 pa t56381 l70071 ls342\">can </span><span class=\"pp-class-20 pa t56381 l70072 ls346\">be </span><span class=\"pp-class-20 pa t56381 l35469 ls779\">cash, </span><span class=\"pp-class-20 pa t56381 l70073 ls2594\">either </span><span class=\"pp-class-20 pa t56381 l70074 ls324\">in </span><span class=\"pp-class-20 pa t56381 l70075 ls451\">the </span><span class=\"pp-class-20 pa t56381 l70076 ls1610\">form </span><span class=\"pp-class-20 pa t56381 l70077 ls295\">of </span><span class=\"pp-class-20 pa t56381 l70078 ls4200\">rebates </span><span class=\"pp-class-20 pa t56381 l70079 ls2778\">or </span><span class=\"pp-class-20 pa t56381 l70080 ls759\">discounts, </span><span class=\"pp-class-20 pa t44782 l3 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70081 ls4538\">could </span><span class=\"pp-class-20 pa t44782 l70082 ls6726\">alternatively </span><span class=\"pp-class-20 pa t44782 l70083 ls346\">be </span><span class=\"pp-class-20 pa t44782 l70084\">a </span><span class=\"pp-class-20 pa t44782 l70085 ls936\">credit </span><span class=\"pp-class-20 pa t44782 l70086 ls2778\">or </span><span class=\"pp-class-20 pa t44782 l70087 ls204\">some </span><span class=\"pp-class-20 pa t44782 l70088 ls1921\">other </span><span class=\"pp-class-20 pa t44782 l70089 ls1610\">form </span><span class=\"pp-class-20 pa t44782 l25353 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70090 ls1912\">incentive </span><span class=\"pp-class-20 pa t44782 l70091 ls337\">that </span><span class=\"pp-class-20 pa t44782 l70092 ls4731\">reduces </span><span class=\"pp-class-20 pa t44782 l70093 ls468\">amounts </span><span class=\"pp-class-20 pa t44782 l70094 ls2206\">owed </span><span class=\"pp-class-20 pa t44782 l70095 ls309\">to </span><span class=\"pp-class-20 pa t44782 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70096 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70097\">a </span><span class=\"pp-class-20 pa t56407 l70098 ls7021\">customer. </span><span class=\"pp-class-20 pa t56407 l70099 ls4116\">Amounts </span><span class=\"pp-class-20 pa t56407 l70100 ls489\">paid </span><span class=\"pp-class-20 pa t56407 l70101 ls409\">by </span><span class=\"pp-class-20 pa t56407 l70102 ls548\">Lotus </span><span class=\"pp-class-20 pa t56407 l70103 ls634\">Bakeries </span><span class=\"pp-class-20 pa t56407 l70104 ls309\">to </span><span class=\"pp-class-20 pa t56407 l70105 ls608\">customers </span><span class=\"pp-class-20 pa t56407 l70106 ls313\">on </span><span class=\"pp-class-20 pa t56407 l70107 ls2594\">either </span><span class=\"pp-class-20 pa t56407 l70108\">a </span><span class=\"pp-class-20 pa t56407 l70109 ls1070\">limited </span><span class=\"pp-class-20 pa t56407 l70110 ls2778\">or </span><span class=\"pp-class-20 pa t56407 l70111\">a </span><span class=\"pp-class-20 pa t56407 l70112 ls1507\">continuous </span><span class=\"pp-class-20 pa t39033 l3 ls854\">basis </span><span class=\"pp-class-20 pa t39033 l70113 ls509\">may </span><span class=\"pp-class-20 pa t39033 l70114 ls715\">take </span><span class=\"pp-class-20 pa t39033 l70115 ls4818\">various </span><span class=\"pp-class-20 pa t39033 l70116 ls220\">forms </span><span class=\"pp-class-20 pa t39033 l70117 ls299\">and </span><span class=\"pp-class-20 pa t39033 l70118 ls305\">are </span><span class=\"pp-class-20 pa t39033 l70119 ls489\">paid </span><span class=\"pp-class-20 pa t39033 l70120 ls350\">for </span><span class=\"pp-class-20 pa t39033 l70121\">a </span><span class=\"pp-class-20 pa t39033 l70122 ls105\">varying </span><span class=\"pp-class-20 pa t39033 l70123 ls975\">number </span><span class=\"pp-class-20 pa t39033 l70124 ls295\">of </span><span class=\"pp-class-20 pa t39033 l70125 ls1268\">reasons, </span><span class=\"pp-class-20 pa t39033 l70126 ls339\">such </span><span class=\"pp-class-20 pa t39033 l70127 ls624\">as </span><span class=\"pp-class-20 pa t39033 l70128 ls759\">discounts, </span><span class=\"pp-class-20 pa t39033 l70129 ls1291\">coupons, </span><span class=\"pp-class-20 pa t56436 l3 ls1548\">rebates, </span><span class=\"pp-class-20 pa t56436 l70130 ls373\">co-advertising, </span><span class=\"pp-class-20 pa t56436 l70131 ls2431\">slotting </span><span class=\"pp-class-20 pa t56436 l70132 ls2778\">or </span><span class=\"pp-class-20 pa t56436 l70133 ls806\">listing </span><span class=\"pp-class-20 pa t56436 l70134 ls929\">fees. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70135 l3 ls354\">In </span><span class=\"pp-class-20 pa t70135 l70136 ls3037\">accordance </span><span class=\"pp-class-20 pa t70135 l70137 ls285\">with </span><span class=\"pp-class-20 pa t70135 l70138 ls3773\">IFRS </span><span class=\"pp-class-20 pa t70135 l70139 ls7304\">15, </span><span class=\"pp-class-20 pa t70135 l70140 ls548\">Lotus </span><span class=\"pp-class-20 pa t70135 l70141 ls634\">Bakeries </span><span class=\"pp-class-20 pa t70135 l70142 ls489\">accounts </span><span class=\"pp-class-20 pa t70135 l70143 ls350\">for </span><span class=\"pp-class-20 pa t70135 l70144 ls339\">such </span><span class=\"pp-class-20 pa t70135 l70145 ls525\">consideration </span><span class=\"pp-class-20 pa t70135 l70146 ls178\">payable </span><span class=\"pp-class-20 pa t70135 l70147 ls309\">to </span><span class=\"pp-class-20 pa t70135 l70148\">a </span><span class=\"pp-class-20 pa t70135 l70149 ls2688\">customer </span><span class=\"pp-class-20 pa t70135 l6839 ls624\">as </span><span class=\"pp-class-20 pa t56461 l3\">a </span><span class=\"pp-class-20 pa t56461 l70150 ls1189\">reduction </span><span class=\"pp-class-20 pa t56461 l70151 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70152 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70153 ls2639\">transaction </span><span class=\"pp-class-20 pa t56461 l12788 ls4586\">price </span><span class=\"pp-class-20 pa t56461 l70154 ls379\">and, </span><span class=\"pp-class-20 pa t56461 l70155 ls3860\">therefore, </span><span class=\"pp-class-20 pa t56461 l70156 ls295\">of </span><span class=\"pp-class-20 pa t56461 l70157 ls1097\">revenue </span><span class=\"pp-class-20 pa t56461 l70158 ls1157\">unless </span><span class=\"pp-class-20 pa t56461 l70159 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70160 ls563\">payment </span><span class=\"pp-class-20 pa t56461 l70161 ls309\">to </span><span class=\"pp-class-20 pa t56461 l70162 ls451\">the </span><span class=\"pp-class-20 pa t56461 l70163 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l3 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70164 ls324\">in </span><span class=\"pp-class-20 pa t56464 l70165 ls174\">exchange </span><span class=\"pp-class-20 pa t56464 l70166 ls350\">for </span><span class=\"pp-class-20 pa t56464 l70167\">a </span><span class=\"pp-class-20 pa t56464 l70168 ls551\">distinct </span><span class=\"pp-class-20 pa t56464 l17955 ls11345\">good </span><span class=\"pp-class-20 pa t56464 l70169 ls2778\">or </span><span class=\"pp-class-20 pa t56464 l70170 ls98\">service </span><span class=\"pp-class-20 pa t56464 l70171 ls337\">that </span><span class=\"pp-class-20 pa t56464 l70172 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70173 ls2688\">customer </span><span class=\"pp-class-20 pa t56464 l70174 ls1051\">transfers </span><span class=\"pp-class-20 pa t56464 l70175 ls309\">to </span><span class=\"pp-class-20 pa t56464 l70176 ls451\">the </span><span class=\"pp-class-20 pa t56464 l70177 ls8661\">entity. </span><span class=\"pp-class-20 pa t56464 l70178 ls287\">It </span><span class=\"pp-class-20 pa t56464 l70179 ls324\">is </span><span class=\"pp-class-20 pa t56464 l70180 ls12078\">therefore </span><span class=\"pp-class-20 pa t56476 l3 ls718\">important </span><span class=\"pp-class-20 pa t56476 l70181 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70182 ls876\">analyse </span><span class=\"pp-class-20 pa t56476 l70183 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70184 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70185 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70186 ls339\">such </span><span class=\"pp-class-20 pa t56476 l70187 ls563\">payment </span><span class=\"pp-class-20 pa t56476 l70188 ls324\">in </span><span class=\"pp-class-20 pa t56476 l70189 ls2080\">order </span><span class=\"pp-class-20 pa t56476 l70190 ls309\">to </span><span class=\"pp-class-20 pa t56476 l70191 ls740\">properly </span><span class=\"pp-class-20 pa t56476 l70192 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t56476 l70193 ls451\">the </span><span class=\"pp-class-20 pa t56476 l70194 ls350\">substance </span><span class=\"pp-class-20 pa t56476 l70195 ls295\">of </span><span class=\"pp-class-20 pa t56476 l70196 ls2594\">them, </span><span class=\"pp-class-20 pa t56489 l3 ls5915\">i.e. </span><span class=\"pp-class-20 pa t56489 l70197 ls1123\">include </span><span class=\"pp-class-20 pa t56489 l70198 ls324\">in </span><span class=\"pp-class-20 pa t56489 l70199 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70200 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70201 ls4586\">price </span><span class=\"pp-class-20 pa t56489 l70202 ls295\">of </span><span class=\"pp-class-20 pa t56489 l70203 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70204 ls2639\">transaction </span><span class=\"pp-class-20 pa t56489 l70205 ls285\">with </span><span class=\"pp-class-20 pa t56489 l70206 ls451\">the </span><span class=\"pp-class-20 pa t56489 l70207 ls2688\">customer </span><span class=\"pp-class-20 pa t56489 l70208 ls13626\">(revenue) </span><span class=\"pp-class-20 pa t56489 l70209 ls2778\">or </span><span class=\"pp-class-20 pa t56489 l70210 ls369\">consider </span><span class=\"pp-class-20 pa t56489 l70211 ls624\">as </span><span class=\"pp-class-20 pa t56489 l3021\">a </span><span class=\"pp-class-20 pa t56502 l3 ls4538\">separate </span><span class=\"pp-class-20 pa t56502 l70212 ls2639\">transaction </span><span class=\"pp-class-20 pa t56502 l70213 ls5630\">(expense).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__51": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls7697\">5.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls5441\">Services </span><span class=\"pp-class-19 pa t69354 l70508 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70509 ls5099\">other </span><span class=\"pp-class-19 pa t69354 l70510 ls496\">goods</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Services </span><span class=\"pp-class-20 pa t68994 l70511 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70512 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t68994 l70513 ls648 wtro4477 wtr4472 tro4478 tr4474\">goods </span><span class=\"pp-class-20 pa t68994 l70514 ls1123 wtro4477 wtr4472 tro4478 tr4474\">include </span><span class=\"pp-class-20 pa t68994 l70515 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t68994 l70516 ls936 wtro4477 wtr4472 tro4478 tr4474\">commercial </span><span class=\"pp-class-20 pa t68994 l70517 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70518 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t68994 l70519 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t68994 l70520 ls4648 wtro4477 wtr4472 tro4478 tr4474\">(59%), </span><span class=\"pp-class-20 pa t68994 l70521 ls335 wtro4477 wtr4472 tro4478 tr4474\">cost </span><span class=\"pp-class-20 pa t68994 l70522 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t68994 l70523 ls1196 wtro4477 wtr4472 tro4478 tr4474\">serve </span><span class=\"pp-class-20 pa t68994 l70524 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l3 ls1760 wtro4477 wtr4472 tro4478 tr4474\">(16%), </span><span class=\"pp-class-20 pa t69008 l70525 ls4427 wtro4477 wtr4472 tro4478 tr4474\">plant-related </span><span class=\"pp-class-20 pa t69008 l70526 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l70527 ls15959 wtro4477 wtr4472 tro4478 tr4474\">(15%) </span><span class=\"pp-class-20 pa t69008 l70528 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69008 l70529 ls496 wtro4477 wtr4472 tro4478 tr4474\">professional </span><span class=\"pp-class-20 pa t69008 l70530 ls1482 wtro4477 wtr4472 tro4478 tr4474\">fees </span><span class=\"pp-class-20 pa t69008 l70531 ls3242 wtro4477 wtr4472 tro4478 tr4474\">(7%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69382 l3 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t69382 l70532 ls161 wtro4477 wtr4472 tro4478 tr4474\">increase </span><span class=\"pp-class-20 pa t69382 l70533 ls2201 wtro4477 wtr4472 tro4478 tr4474\">compared </span><span class=\"pp-class-20 pa t69382 l70534 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70535 ls379 wtro4477 wtr4472 tro4478 tr4474\">2024 </span><span class=\"pp-class-20 pa t69382 l70536 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t69382 l70537 ls2540 wtro4477 wtr4472 tro4478 tr4474\">relates </span><span class=\"pp-class-20 pa t69382 l70538 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70539 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69382 l70540 ls3675 wtro4477 wtr4472 tro4478 tr4474\">sales </span><span class=\"pp-class-20 pa t69382 l70541 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69382 l70542 ls1189 wtro4477 wtr4472 tro4478 tr4474\">production </span><span class=\"pp-class-20 pa t69382 l70543 ls723 wtro4477 wtr4472 tro4478 tr4474\">volumes, </span><span class=\"pp-class-20 pa t69382 l70544 ls1150 wtro4477 wtr4472 tro4478 tr4474\">next </span><span class=\"pp-class-20 pa t69382 l70545 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70546 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69021 l3 ls3473 wtro4477 wtr4472 tro4478 tr4474\">costs </span><span class=\"pp-class-20 pa t69021 l70547 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t69021 l70548 ls311 wtro4477 wtr4472 tro4478 tr4474\">commercials </span><span class=\"pp-class-20 pa t69021 l70549 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69021 l70550 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t69021 l70551 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69021 l70552 ls216 wtro4477 wtr4472 tro4478 tr4474\">upscale </span><span class=\"pp-class-20 pa t69021 l70553 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l70554 ls720 wtro4477 wtr4472 tro4478 tr4474\">media </span><span class=\"pp-class-20 pa t69021 l70555 ls2095 wtro4477 wtr4472 tro4478 tr4474\">investments.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__52-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls7697\">5.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls5441\">Services </span><span class=\"pp-class-19 pa t69354 l70508 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70509 ls5099\">other </span><span class=\"pp-class-19 pa t69354 l70510 ls496\">goods</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls1872 wtro4477 wtr4472 tro4478 tr4474\">Services </span><span class=\"pp-class-20 pa t68994 l70511 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70512 ls1921 wtro4477 wtr4472 tro4478 tr4474\">other </span><span class=\"pp-class-20 pa t68994 l70513 ls648 wtro4477 wtr4472 tro4478 tr4474\">goods </span><span class=\"pp-class-20 pa t68994 l70514 ls1123 wtro4477 wtr4472 tro4478 tr4474\">include </span><span class=\"pp-class-20 pa t68994 l70515 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t68994 l70516 ls936 wtro4477 wtr4472 tro4478 tr4474\">commercial </span><span class=\"pp-class-20 pa t68994 l70517 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t68994 l70518 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t68994 l70519 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t68994 l70520 ls4648 wtro4477 wtr4472 tro4478 tr4474\">(59%), </span><span class=\"pp-class-20 pa t68994 l70521 ls335 wtro4477 wtr4472 tro4478 tr4474\">cost </span><span class=\"pp-class-20 pa t68994 l70522 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t68994 l70523 ls1196 wtro4477 wtr4472 tro4478 tr4474\">serve </span><span class=\"pp-class-20 pa t68994 l70524 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l3 ls1760 wtro4477 wtr4472 tro4478 tr4474\">(16%), </span><span class=\"pp-class-20 pa t69008 l70525 ls4427 wtro4477 wtr4472 tro4478 tr4474\">plant-related </span><span class=\"pp-class-20 pa t69008 l70526 ls4265 wtro4477 wtr4472 tro4478 tr4474\">expenses </span><span class=\"pp-class-20 pa t69008 l70527 ls15959 wtro4477 wtr4472 tro4478 tr4474\">(15%) </span><span class=\"pp-class-20 pa t69008 l70528 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69008 l70529 ls496 wtro4477 wtr4472 tro4478 tr4474\">professional </span><span class=\"pp-class-20 pa t69008 l70530 ls1482 wtro4477 wtr4472 tro4478 tr4474\">fees </span><span class=\"pp-class-20 pa t69008 l70531 ls3242 wtro4477 wtr4472 tro4478 tr4474\">(7%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69382 l3 ls889 wtro4477 wtr4472 tro4478 tr4474\">The </span><span class=\"pp-class-20 pa t69382 l70532 ls161 wtro4477 wtr4472 tro4478 tr4474\">increase </span><span class=\"pp-class-20 pa t69382 l70533 ls2201 wtro4477 wtr4472 tro4478 tr4474\">compared </span><span class=\"pp-class-20 pa t69382 l70534 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70535 ls379 wtro4477 wtr4472 tro4478 tr4474\">2024 </span><span class=\"pp-class-20 pa t69382 l70536 ls1297 wtro4477 wtr4472 tro4478 tr4474\">mainly </span><span class=\"pp-class-20 pa t69382 l70537 ls2540 wtro4477 wtr4472 tro4478 tr4474\">relates </span><span class=\"pp-class-20 pa t69382 l70538 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70539 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69382 l70540 ls3675 wtro4477 wtr4472 tro4478 tr4474\">sales </span><span class=\"pp-class-20 pa t69382 l70541 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69382 l70542 ls1189 wtro4477 wtr4472 tro4478 tr4474\">production </span><span class=\"pp-class-20 pa t69382 l70543 ls723 wtro4477 wtr4472 tro4478 tr4474\">volumes, </span><span class=\"pp-class-20 pa t69382 l70544 ls1150 wtro4477 wtr4472 tro4478 tr4474\">next </span><span class=\"pp-class-20 pa t69382 l70545 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69382 l70546 ls3386 wtro4477 wtr4472 tro4478 tr4474\">increased </span><span class=\"pp-class-20 pa t69021 l3 ls3473 wtro4477 wtr4472 tro4478 tr4474\">costs </span><span class=\"pp-class-20 pa t69021 l70547 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t69021 l70548 ls311 wtro4477 wtr4472 tro4478 tr4474\">commercials </span><span class=\"pp-class-20 pa t69021 l70549 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t69021 l70550 ls838 wtro4477 wtr4472 tro4478 tr4474\">marketing </span><span class=\"pp-class-20 pa t69021 l70551 ls309 wtro4477 wtr4472 tro4478 tr4474\">to </span><span class=\"pp-class-20 pa t69021 l70552 ls216 wtro4477 wtr4472 tro4478 tr4474\">upscale </span><span class=\"pp-class-20 pa t69021 l70553 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t69021 l70554 ls720 wtro4477 wtr4472 tro4478 tr4474\">media </span><span class=\"pp-class-20 pa t69021 l70555 ls2095 wtro4477 wtr4472 tro4478 tr4474\">investments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70556 l3 ls3778\">6.\t</span><span class=\"pp-class-19 pa t70556 l17371 ls7304\">Employee </span><span class=\"pp-class-19 pa t70556 l70557 ls1778\">benefit </span><span class=\"pp-class-19 pa t70556 l70558 ls1694\">expenses</span></p><div class=\"pp-class-4\" id=\"pp-id-7669\"><div class=\" w4676 h70559 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Short-term </span><span class=\"pp-class-65 pa t70499 l20927\">employee </span><span class=\"pp-class-65 pa t70499 l70560\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">207,330 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">187,419\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Social </span><span class=\"pp-class-65 pa t70500 l60698\">security </span><span class=\"pp-class-65 pa t70500 l70561\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">34,415 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">30,358\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Defined </span><span class=\"pp-class-65 pa t70501 l70562\">contribution </span><span class=\"pp-class-65 pa t70501 l70563\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">1,729 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">4,059\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Defined </span><span class=\"pp-class-65 pa t70502 l70562\">benefit </span><span class=\"pp-class-65 pa t70502 l70565\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other </span><span class=\"pp-class-65 pa t70503 l63160\">employee </span><span class=\"pp-class-65 pa t70503 l70566\">benefit </span><span class=\"pp-class-65 pa t70503 l70567\">expenses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26921\">13,542 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26922 ls67117\">12,301\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">employee </span><span class=\"pp-class-155 pa t70504 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t70504 l70568\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l70569\">259,920</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67216 ls7651\">234,633\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l23115 ls6015\">Average </span><span class=\"pp-class-65 pa t70570 l70571\">number </span><span class=\"pp-class-65 pa t70570 l70572\">of </span><span class=\"pp-class-65 pa t70570 l70573\">employees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l70564\">3,794 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l67233 ls66978\">3,239\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Number </span><span class=\"pp-class-65 pa t70574 l57192\">of </span><span class=\"pp-class-65 pa t70574 l70575\">employees </span><span class=\"pp-class-65 pa t70574 l70576\">as </span><span class=\"pp-class-65 pa t70574 l70577\">at </span><span class=\"pp-class-65 pa t70574 l70578\">the </span><span class=\"pp-class-65 pa t70574 l31955\">end </span><span class=\"pp-class-65 pa t70574 l39170\">of </span><span class=\"pp-class-65 pa t70574 l70579\">the </span><span class=\"pp-class-65 pa t70574 l70580\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l70564\">4,164 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67233 ls66978\">3,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7670\"><div class=\" w70581 h70450 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70582 l3 ls11632\">The </span><span class=\"pp-class-20 pa t70582 l70583 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70584 ls2147\">employee </span><span class=\"pp-class-20 pa t70582 l70585 xx96 ls11267\">benefit </span><span class=\"pp-class-20 pa t70582 l70586 ls21046\">expenses </span><span class=\"pp-class-20 pa t70582 l70587 ls6777\">include </span><span class=\"pp-class-20 pa t70582 l70588 ls2767\">mainly </span><span class=\"pp-class-20 pa t70582 l70589 ls7162\">the </span><span class=\"pp-class-20 pa t70582 l70590 ls9737\">costs </span><span class=\"pp-class-20 pa t70582 l57309 ls5989\">of </span><span class=\"pp-class-20 pa t70582 l70591 ls4591\">training </span><span class=\"pp-class-20 pa t70582 l70592 ls18852\">and </span><span class=\"pp-class-20 pa t70582 l70593 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70594 ls235\">employee-related </span><span class=\"pp-class-20 pa t70595 l3 ls2317\">insurances.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7673\"><div class=\" w4676 h70600 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls70601\">7.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls30964\">Depreciation </span><span class=\"pp-class-19 pa t69354 l70602 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70603 ls1771\">amortisation </span><span class=\"pp-class-19 pa t70604 l3 ls1694\">expenses</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7674\"><div class=\" w4676 h70605 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Amortisation </span><span class=\"pp-class-65 pa t70499 l70606\">of </span><span class=\"pp-class-65 pa t70499 l70607\">intangible </span><span class=\"pp-class-65 pa t70499 l70608\">assets </span><span class=\"pp-class-65 pa t70499 l70609\">(see </span><span class=\"pp-class-65 pa t70499 l70610\">note </span><span class=\"pp-class-65 pa t70499 l70611\">14)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">1,170 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls66978\">1,265\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70500 l66953\">of </span><span class=\"pp-class-65 pa t70500 l70612 ls2730\">property, </span><span class=\"pp-class-65 pa t70500 l70613\">plant </span><span class=\"pp-class-65 pa t70500 l70614\">and </span><span class=\"pp-class-65 pa t70500 l70615\">equipment </span><span class=\"pp-class-65 pa t70500 l70616\">(see </span><span class=\"pp-class-65 pa t70500 l70617\">note </span><span class=\"pp-class-65 pa t70500 l70618\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">32,159 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">29,191\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70501 l66953\">of </span><span class=\"pp-class-65 pa t70501 l70612\">right-of-use </span><span class=\"pp-class-65 pa t70501 l70619\">assets </span><span class=\"pp-class-65 pa t70501 l70620\">(see </span><span class=\"pp-class-65 pa t70501 l70621\">note </span><span class=\"pp-class-65 pa t70501 l70622\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">6,870 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">6,137\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70623 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70623 l70505 ls4295\">depreciation </span><span class=\"pp-class-155 pa t70623 l70624\">and </span><span class=\"pp-class-155 pa t70623 l70625 ls618\">amortisation </span><span class=\"pp-class-155 pa t70623 l70626\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70628\">40,199</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70629 ls67006\">36,593\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7675\"><div class=\" w4676 h70630 pa t2 l3 wtro4 xx70631 tro6 xx70632\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70633 l3 ls8655\">8.\t</span><span class=\"pp-class-19 pa t70633 l17371 ls5099\">Other </span><span class=\"pp-class-19 pa t70633 l70634 ls4314\">operating </span><span class=\"pp-class-19 pa t70633 l70635 ls4979\">income </span><span class=\"pp-class-19 pa t70633 l70636 ls180\">and </span><span class=\"pp-class-19 pa t70633 l70637 ls1694\">expenses</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70638 l3 ls889\">The </span><span class=\"pp-class-20 pa t70638 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70638 l70640 ls2639\">income </span><span class=\"pp-class-20 pa t70638 l70641 ls3386\">consists </span><span class=\"pp-class-20 pa t70638 l70642 ls3386\">primarily </span><span class=\"pp-class-20 pa t70638 l70643 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70644 ls1472\">external </span><span class=\"pp-class-20 pa t70638 l70645 ls3675\">sales </span><span class=\"pp-class-20 pa t70638 l70646 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70647 ls629\">raw </span><span class=\"pp-class-20 pa t70638 l70648 ls838\">materials </span><span class=\"pp-class-20 pa t70638 l70649 ls299\">and </span><span class=\"pp-class-20 pa t70638 l70650 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70651 ls214\">non-core </span><span class=\"pp-class-20 pa t70652 l3 ls8964\">items, </span><span class=\"pp-class-20 pa t70652 l70653 ls4818\">various </span><span class=\"pp-class-20 pa t70652 l70654 ls3473\">costs </span><span class=\"pp-class-20 pa t70652 l70655 ls920\">recovered </span><span class=\"pp-class-20 pa t70652 l70656 ls1221\">at </span><span class=\"pp-class-20 pa t70652 l70657 ls451\">the </span><span class=\"pp-class-20 pa t70652 l70658 ls511\">time </span><span class=\"pp-class-20 pa t70652 l70659 ls295\">of </span><span class=\"pp-class-20 pa t70652 l70660 ls631\">sale </span><span class=\"pp-class-20 pa t70652 l70661 ls299\">and </span><span class=\"pp-class-20 pa t70652 l70662 xx96 ls759\">indemnification </span><span class=\"pp-class-20 pa t70652 l70663 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70664 l3 ls889\">The </span><span class=\"pp-class-20 pa t70664 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70664 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70664 l70640 ls4265\">expenses </span><span class=\"pp-class-20 pa t70664 l70665 ls1123\">include </span><span class=\"pp-class-20 pa t70664 l29462 ls1144\">local </span><span class=\"pp-class-20 pa t70664 l70666 ls901\">levies </span><span class=\"pp-class-20 pa t70664 l70667 ls307\">(property </span><span class=\"pp-class-20 pa t70664 l70668 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70669 ls499\">municipal </span><span class=\"pp-class-20 pa t70664 l70670 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70671 ls161\">packaging </span><span class=\"pp-class-20 pa t70664 l70672 ls618\">tax\u2026) </span><span class=\"pp-class-20 pa t70673 l3 ls299\">and </span><span class=\"pp-class-20 pa t70673 l539 ls3043\">penalties.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7676\"><div class=\" w4676 h70630 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls70674\">9.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls33365\">Non-underlying </span><span class=\"pp-class-19 pa t69354 l70675 ls401\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68994 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t68994 l70676 ls738\">items </span><span class=\"pp-class-20 pa t68994 l70677 ls1123\">include </span><span class=\"pp-class-20 pa t68994 l70678 ls1921\">other </span><span class=\"pp-class-20 pa t68994 l70679 ls1268\">operating </span><span class=\"pp-class-20 pa t68994 l70680 ls2639\">income </span><span class=\"pp-class-20 pa t68994 l70681 ls299\">and </span><span class=\"pp-class-20 pa t68994 l70682 ls4265\">expenses </span><span class=\"pp-class-20 pa t68994 l70683 ls337\">that </span><span class=\"pp-class-20 pa t68994 l70684 ls3172\">do </span><span class=\"pp-class-20 pa t68994 l70685 ls994\">not </span><span class=\"pp-class-20 pa t68994 l70686 ls392\">belong </span><span class=\"pp-class-20 pa t68994 l70687 ls309\">to </span><span class=\"pp-class-20 pa t68994 l70688 ls2778\">or </span><span class=\"pp-class-20 pa t68994 l70689 ls520\">derive </span><span class=\"pp-class-20 pa t69008 l3 ls1361\">from </span><span class=\"pp-class-20 pa t69008 l70690 ls451\">the </span><span class=\"pp-class-20 pa t69008 l70691 ls491\">recurring </span><span class=\"pp-class-20 pa t69008 l70692 ls1268\">operating </span><span class=\"pp-class-20 pa t69008 l70693 ls1219\">activities </span><span class=\"pp-class-20 pa t69008 l70694 ls295\">of </span><span class=\"pp-class-20 pa t69008 l70695 ls451\">the </span><span class=\"pp-class-20 pa t69008 l20416 ls1478\">Group </span><span class=\"pp-class-20 pa t69008 l70696 ls4706\">(normal </span><span class=\"pp-class-20 pa t69008 l70697 ls233\">course </span><span class=\"pp-class-20 pa t69008 l70698 ls295\">of </span><span class=\"pp-class-20 pa t69008 l70699 ls6255\">business). </span><span class=\"pp-class-20 pa t69008 l70700 ls471\">This </span><span class=\"pp-class-20 pa t69008 l70701 ls2447\">category </span><span class=\"pp-class-20 pa t69008 l70702 ls464\">includes </span><span class=\"pp-class-20 pa t69937 l3 ls3386\">primarily </span><span class=\"pp-class-20 pa t69937 l70703 ls557\">results </span><span class=\"pp-class-20 pa t69937 l70704 ls1361\">from </span><span class=\"pp-class-20 pa t69937 l70705 ls451\">the </span><span class=\"pp-class-20 pa t69937 l70706 ls190\">disposal </span><span class=\"pp-class-20 pa t69937 l70707 ls295\">of </span><span class=\"pp-class-20 pa t69937 l70708 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t69937 l70709 ls3820\">assets, </span><span class=\"pp-class-20 pa t69937 l70710 ls2080\">any </span><span class=\"pp-class-20 pa t69937 l70711 ls233\">goodwill </span><span class=\"pp-class-20 pa t69937 l70712 ls3794\">impairment </span><span class=\"pp-class-20 pa t69937 l32300 ls293\">losses, </span><span class=\"pp-class-20 pa t69937 l70713 ls2080\">any </span><span class=\"pp-class-20 pa t69937 l70714 ls3794\">impairment </span><span class=\"pp-class-20 pa t69937 l70715 ls110\">losses </span><span class=\"pp-class-20 pa t69382 l3 ls313\">on </span><span class=\"pp-class-20 pa t69382 l57133 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t69382 l70716 ls3820\">assets, </span><span class=\"pp-class-20 pa t69382 l70717 ls4265\">expenses </span><span class=\"pp-class-20 pa t69382 l70718 ls2166\">relating </span><span class=\"pp-class-20 pa t69382 l70719 ls309\">to </span><span class=\"pp-class-20 pa t69382 l70720 ls451\">the </span><span class=\"pp-class-20 pa t69382 l70721 ls3043\">acquisition, </span><span class=\"pp-class-20 pa t69382 l70722 ls190\">disposal </span><span class=\"pp-class-20 pa t69382 l70723 ls299\">and </span><span class=\"pp-class-20 pa t69382 l70724 ls2972\">start-up </span><span class=\"pp-class-20 pa t69382 l70725 ls295\">of </span><span class=\"pp-class-20 pa t69382 l70726 ls895\">new </span><span class=\"pp-class-20 pa t69382 l70727 ls2092\">businesses, </span><span class=\"pp-class-20 pa t69382 l70728 ls1189\">restructuring </span><span class=\"pp-class-20 pa t69021 l3 ls4265\">expenses </span><span class=\"pp-class-20 pa t69021 l70729 ls299\">and </span><span class=\"pp-class-20 pa t69021 l70730 ls4265\">expenses </span><span class=\"pp-class-20 pa t69021 l70731 ls2166\">relating </span><span class=\"pp-class-20 pa t69021 l70732 ls309\">to </span><span class=\"pp-class-20 pa t69021 l70733 ls573\">pandemics.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7677\"><div class=\" w4676 h70734 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Start-up </span><span class=\"pp-class-65 pa t70499 l70735\">costs </span><span class=\"pp-class-65 pa t70499 l70736\">related </span><span class=\"pp-class-65 pa t70499 l70737\">to </span><span class=\"pp-class-65 pa t70499 l70738\">capacity </span><span class=\"pp-class-65 pa t70499 l70739\">extensions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(4,822)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(3,792)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Acquisition-related </span><span class=\"pp-class-65 pa t70500 l70743\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls10223\">\u00a0(1,075)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls1451\">Product </span><span class=\"pp-class-65 pa t70501 l70745\">range </span><span class=\"pp-class-65 pa t70501 l70746\">&amp; </span><span class=\"pp-class-65 pa t70501 l70747\">organisational </span><span class=\"pp-class-65 pa t70501 l70748\">restructuring </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70749\">109 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">147\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70750\"></span><span class=\"pp-class-65 pa t70502 l70751\">(100)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70752 ls67006\">\u00a0(445)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70753 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70753 l70505 ls484\">non-underlying </span><span class=\"pp-class-155 pa t70753 l70754\">items</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70755 l70756\">(4,813) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70755 l70757 ls67526\">\u00a0(5,165)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7678\"><div class=\" w4676 h70600 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls354\">In </span><span class=\"pp-class-20 pa t68246 l70758 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l70759 ls451\">the </span><span class=\"pp-class-20 pa t68246 l70760 ls2092\">non-underlying </span><span class=\"pp-class-20 pa t68246 l70761 ls738\">items </span><span class=\"pp-class-20 pa t68246 l70762 ls2424\">relate </span><span class=\"pp-class-20 pa t68246 l70763 ls1297\">mainly </span><span class=\"pp-class-20 pa t68246 l70764 ls309\">to </span><span class=\"pp-class-20 pa t68246 l70765 ls3473\">costs </span><span class=\"pp-class-20 pa t68246 l70766 ls309\">to </span><span class=\"pp-class-20 pa t68246 l70767 ls514\">support </span><span class=\"pp-class-20 pa t68246 l70768 ls1219\">capacity </span><span class=\"pp-class-20 pa t68246 l70769 ls333\">expansion </span><span class=\"pp-class-20 pa t68246 l70770 ls350\">for </span><span class=\"pp-class-20 pa t68246 l70771 ls782\">Lotus</span><span class=\"pp-class-24 pa t70772 l70773 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68246 l70774\"></span><span class=\"pp-class-20 pa t68246 l968 ls787\">Biscoff</span><span class=\"pp-class-24 pa t70772 l969 ls281\">\u00ae</span><span class=\"pp-class-20 pa t68246 l970\"></span><span class=\"pp-class-20 pa t68256 l3 ls299\">and </span><span class=\"pp-class-20 pa t68256 l539 ls451\">the </span><span class=\"pp-class-20 pa t68256 l36362 xx96 ls161\">greenfield </span><span class=\"pp-class-20 pa t68256 l70775 ls337\">site </span><span class=\"pp-class-20 pa t68256 l15955 ls324\">in </span><span class=\"pp-class-20 pa t68256 l70776 ls2487\">Thailand </span><span class=\"pp-class-20 pa t68256 l70777 ls2407\">(Chonburi).</span></p></div></div><span class=\"pp-class-20 pa t74490 l3 ls2469\">Write-down </span><span class=\"pp-class-20 pa t74490 l74491 ls313\">on </span><span class=\"pp-class-20 pa t74490 l74492 ls424\">inventories </span><span class=\"pp-class-20 pa t74490 l74493 ls295\">of </span><span class=\"pp-class-20 pa t74490 l74494 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l74495 ls858\">5,226 </span><span class=\"pp-class-20 pa t74490 l74496 ls1480\">thousands </span><span class=\"pp-class-20 pa t74490 l74497 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74490 l74498 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l18731 ls453\">3,266 </span><span class=\"pp-class-20 pa t74490 l74499 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74490 l74500 ls1297\">mainly </span><span class=\"pp-class-20 pa t74490 l74501 ls2424\">relate </span><span class=\"pp-class-20 pa t74490 l74502 ls309\">to </span><span class=\"pp-class-20 pa t74490 l74503 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t74504 l3 ls28229\">products </span><span class=\"pp-class-20 pa t74504 l74505 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74506 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74507 ls1027\">2,496 </span><span class=\"pp-class-20 pa t74504 l74508 ls2180\">thousands; </span><span class=\"pp-class-20 pa t74504 l74509 ls373\">2024: </span><span class=\"pp-class-20 pa t74504 l74510 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74511 ls13563\">1,681 </span><span class=\"pp-class-20 pa t74504 l74512 ls705\">thousands), </span><span class=\"pp-class-20 pa t74504 l74513 ls19217\">goods </span><span class=\"pp-class-20 pa t74504 l74514 ls409\">for </span><span class=\"pp-class-20 pa t74504 l74515 ls2537\">resale </span><span class=\"pp-class-20 pa t74504 l74516 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74517 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74518 ls57876\">1,212 </span><span class=\"pp-class-20 pa t74519 l3 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74520 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l74521 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74522 ls63984\">613 </span><span class=\"pp-class-20 pa t74519 l74523 ls2965\">thousands), </span><span class=\"pp-class-20 pa t74519 l74524 ls1880\">packaging </span><span class=\"pp-class-20 pa t74519 l74525 ls1921\">material </span><span class=\"pp-class-20 pa t74519 l74526 ls509\">(2025: </span><span class=\"pp-class-20 pa t74519 l74527 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74528 ls13614\">1,086 </span><span class=\"pp-class-20 pa t74519 l74529 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74530 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l70043 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74531 ls3581\">628 </span><span class=\"pp-class-20 pa t74532 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74532 l74533 ls299\">and </span><span class=\"pp-class-20 pa t74532 l74534 ls629\">raw </span><span class=\"pp-class-20 pa t74532 l74535 ls838\">materials </span><span class=\"pp-class-20 pa t74532 l74536 ls5461\">(2025: </span><span class=\"pp-class-20 pa t74532 l74537 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l74538 ls5848\">431 </span><span class=\"pp-class-20 pa t74532 l74539 ls537\">thousands; </span><span class=\"pp-class-20 pa t74532 l74540 ls1380\">2024: </span><span class=\"pp-class-20 pa t74532 l74541 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l40514 ls21369\">344 </span><span class=\"pp-class-20 pa t74532 l74542 ls1297\">thousands).</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74585 l3 ls2147\">With </span><span class=\"pp-class-20 pa t74585 l74586 ls299\">regard </span><span class=\"pp-class-20 pa t74585 l74587 ls6583\">to </span><span class=\"pp-class-20 pa t74585 l74588 ls682\">trade </span><span class=\"pp-class-20 pa t74585 l48359 ls9048\">receivables </span><span class=\"pp-class-20 pa t74585 l74589 ls2182\">there </span><span class=\"pp-class-20 pa t74585 l74590 ls4993\">are </span><span class=\"pp-class-20 pa t74585 l74591 ls20954\">no </span><span class=\"pp-class-20 pa t74585 l74592 ls2537\">indications </span><span class=\"pp-class-20 pa t74585 l74593 ls3969\">that </span><span class=\"pp-class-20 pa t74585 l74594 ls9651\">debtors </span><span class=\"pp-class-20 pa t74585 l74595 ls4167\">will </span><span class=\"pp-class-20 pa t74585 l74596 ls1073\">not </span><span class=\"pp-class-20 pa t74585 l74597 ls9304\">meet </span><span class=\"pp-class-20 pa t74585 l74598 ls98\">their </span><span class=\"pp-class-20 pa t74585 l74599 ls4116\">payment </span><span class=\"pp-class-20 pa t74600 l3 ls1668\">obligations. </span><span class=\"pp-class-20 pa t74600 l74601 ls10923\">Nor </span><span class=\"pp-class-20 pa t74600 l74602 ls705\">are </span><span class=\"pp-class-20 pa t74600 l74603 ls350\">there </span><span class=\"pp-class-20 pa t74600 l74604 ls214\">any </span><span class=\"pp-class-20 pa t74600 l74605 ls2053\">customers </span><span class=\"pp-class-20 pa t74600 l74606 ls926\">representing </span><span class=\"pp-class-20 pa t74600 l74607 ls2288\">more </span><span class=\"pp-class-20 pa t74600 l74608 ls3675\">than </span><span class=\"pp-class-20 pa t74600 l74609 ls883\">10% </span><span class=\"pp-class-20 pa t74600 l54272 ls170\">of </span><span class=\"pp-class-20 pa t74600 l74610 ls4319\">the </span><span class=\"pp-class-20 pa t74600 l74611 ls2846\">consolidated </span><span class=\"pp-class-20 pa t74600 l74612 ls1329\">revenue. </span><span class=\"pp-class-20 pa t74600 l74613 ls5431\">IFRS </span><span class=\"pp-class-20 pa t74600 l74614\">9 </span><span class=\"pp-class-20 pa t74615 l3 ls352\">requires </span><span class=\"pp-class-20 pa t74615 l74616 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74617 ls2095\">company </span><span class=\"pp-class-20 pa t74615 l74618 ls3820\">to </span><span class=\"pp-class-20 pa t74615 l74619 ls12078\">recognise </span><span class=\"pp-class-20 pa t74615 l74620 ls88\">an </span><span class=\"pp-class-20 pa t74615 l74621 ls887\">allowance </span><span class=\"pp-class-20 pa t74615 l74622 ls4165\">for </span><span class=\"pp-class-20 pa t74615 l74623 ls392\">expected </span><span class=\"pp-class-20 pa t74615 l74624 ls967\">losses </span><span class=\"pp-class-20 pa t74615 l74625 ls19094\">on </span><span class=\"pp-class-20 pa t74615 l74626 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74627 ls377\">recovery </span><span class=\"pp-class-20 pa t74615 l74628 ls6574\">of </span><span class=\"pp-class-20 pa t74615 l74629 ls153\">trade </span><span class=\"pp-class-20 pa t74615 l74630 ls3514\">receivables. </span><span class=\"pp-class-20 pa t74631 l3 ls471\">This </span><span class=\"pp-class-20 pa t74631 l6555 ls2137\">has </span><span class=\"pp-class-20 pa t74631 l74632 ls9996\">no </span><span class=\"pp-class-20 pa t74631 l74633 ls587\">material </span><span class=\"pp-class-20 pa t74631 l74634 ls2201\">impact. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74635 l3 ls4818\">More </span><span class=\"pp-class-20 pa t74635 l74636 ls1049\">information </span><span class=\"pp-class-20 pa t74635 l74637 ls3127\">regarding </span><span class=\"pp-class-20 pa t74635 l74638 ls451\">the </span><span class=\"pp-class-20 pa t74635 l74639 ls936\">credit </span><span class=\"pp-class-20 pa t74635 l74640 ls1877\">risk </span><span class=\"pp-class-20 pa t74635 l74641 ls324\">is </span><span class=\"pp-class-20 pa t74635 l74642 ls715\">disclosed </span><span class=\"pp-class-20 pa t74635 l74643 ls324\">in </span><span class=\"pp-class-20 pa t74635 l74644 ls715\">note </span><span class=\"pp-class-20 pa t74635 l74645 ls3763\">26.</span></p><div class=\"pp-class-4\" id=\"pp-id-7744\"><div class=\" w4676 h74650 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls967\">Movements </span><span class=\"pp-class-20 pa t74651 l74652 ls313\">on </span><span class=\"pp-class-20 pa t74651 l74653 ls3526\">valuation </span><span class=\"pp-class-20 pa t74651 l74654 ls350\">for </span><span class=\"pp-class-20 pa t74651 l74655 ls3794\">impairment </span><span class=\"pp-class-20 pa t74651 l74656 ls295\">of </span><span class=\"pp-class-20 pa t74651 l74657 ls901\">trade </span><span class=\"pp-class-20 pa t74651 l74658 ls493\">receivables </span><span class=\"pp-class-20 pa t74651 l74659 ls305\">are </span><span class=\"pp-class-20 pa t74651 l74660 ls624\">as </span><span class=\"pp-class-20 pa t74651 l74661 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7745\"><div class=\" w4676 h74662 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l23115\">Opening </span><span class=\"pp-class-66 pa t71744 l74663\">balance</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74664\">1,286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74665 ls66978\">1,294\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Allowances </span><span class=\"pp-class-65 pa t71752 l74666\">recognised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74667\"></span><span class=\"pp-class-65 pa t71752 l74668\">(42) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74669 ls66978\">\u00a0(24)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l23115\">Amounts </span><span class=\"pp-class-65 pa t74479 l74670\">written </span><span class=\"pp-class-65 pa t74479 l74671\">off </span><span class=\"pp-class-65 pa t74479 l74672\">during </span><span class=\"pp-class-65 pa t74479 l74673\">the </span><span class=\"pp-class-65 pa t74479 l74674\">year </span><span class=\"pp-class-65 pa t74479 l74675\">as </span><span class=\"pp-class-65 pa t74479 l74676\">uncollectible</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l74667\"></span><span class=\"pp-class-65 pa t74479 l74668\">(71) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l67229 ls67348\">-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l23115\">Effect </span><span class=\"pp-class-65 pa t71762 l67369\">of </span><span class=\"pp-class-65 pa t71762 l67370\">movements </span><span class=\"pp-class-65 pa t71762 l12272\">in </span><span class=\"pp-class-65 pa t71762 l72031\">foreign </span><span class=\"pp-class-65 pa t71762 l72032\">exchange </span><span class=\"pp-class-65 pa t71762 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l74667\"></span><span class=\"pp-class-65 pa t71762 l74668\">(33) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l67235 ls66934\">16\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74677 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74677 l74678 ls901\">ALLOWANCE </span><span class=\"pp-class-167 pa t74677 l74679\">FOR </span><span class=\"pp-class-167 pa t74677 l74680 ls705\">IMPAIRMENT </span><span class=\"pp-class-167 pa t74677 l74681\">OF </span><span class=\"pp-class-167 pa t74677 l74682\">TRADE </span><span class=\"pp-class-167 pa t74677 l74683 ls482\">RECEIVABLES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74664\">1,140</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74665 ls67032\">1,286\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p><div class=\"pp-class-4\" id=\"pp-id-7771\"><div class=\" w4676 h76107 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls76108\">23. </span><span class=\"pp-class-19 pa t70784 l76109 ls7304\">Employee </span><span class=\"pp-class-19 pa t70784 l76110 ls1778\">benefit </span><span class=\"pp-class-19 pa t70784 l76111 ls58847\">obligations</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7772\"><div class=\" w4676 h76300 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76430 l3 ls2849\">23.2 </span><span class=\"pp-class-25 pa t76430 l76431 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76432 l3 ls889\">The </span><span class=\"pp-class-20 pa t76432 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76432 l69287 ls3675\">operates </span><span class=\"pp-class-20 pa t76432 l76433 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76434 ls883\">contribution </span><span class=\"pp-class-20 pa t76432 l76435 ls2288\">plans </span><span class=\"pp-class-20 pa t76432 l76436 ls299\">and </span><span class=\"pp-class-20 pa t76432 l76437 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76438 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76432 l76439 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76440 l3 ls297\">For </span><span class=\"pp-class-20 pa t76440 l49114 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76441 xx96 ls3182\">defined </span><span class=\"pp-class-20 pa t76440 l76442 ls333\">contribution </span><span class=\"pp-class-20 pa t76440 l76443 ls2767\">plans, </span><span class=\"pp-class-20 pa t76440 l76444 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76445 ls4295\">Group </span><span class=\"pp-class-20 pa t76440 l76446 ls2977\">pays </span><span class=\"pp-class-20 pa t76440 l76447 ls537\">contributions </span><span class=\"pp-class-20 pa t76440 l76448 ls2137\">to </span><span class=\"pp-class-20 pa t76440 l76449 ls2469\">insurance </span><span class=\"pp-class-20 pa t76440 l76450 ls551\">companies. </span><span class=\"pp-class-20 pa t76440 l76451 ls2688\">Management </span><span class=\"pp-class-20 pa t76452 l3 ls4226\">of </span><span class=\"pp-class-20 pa t76452 l76453 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76454 ls1482\">pension </span><span class=\"pp-class-20 pa t76452 l76455 ls1189\">plan </span><span class=\"pp-class-20 pa t76452 l76456 ls3668\">is </span><span class=\"pp-class-20 pa t76452 l76457 ls142\">outsourced </span><span class=\"pp-class-20 pa t76452 l76458 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76459 ls2309\">an </span><span class=\"pp-class-20 pa t76452 l76460 ls573\">insurance </span><span class=\"pp-class-20 pa t76452 l76461 ls11583\">company. </span><span class=\"pp-class-20 pa t76452 l76462 ls161\">For </span><span class=\"pp-class-20 pa t76452 l76463 ls182\">2025, </span><span class=\"pp-class-20 pa t76452 l18175 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76464 ls994\">expense </span><span class=\"pp-class-20 pa t76452 l76465 ls1333\">amounts </span><span class=\"pp-class-20 pa t76452 l76466 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76467 ls998\">EUR </span><span class=\"pp-class-20 pa t76452 l76468 ls10223\">1,729 </span><span class=\"pp-class-20 pa t76469 l3 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76470 ls2245\">compared </span><span class=\"pp-class-20 pa t76469 l76471 ls798\">to </span><span class=\"pp-class-20 pa t76469 l76472 ls5001\">EUR </span><span class=\"pp-class-20 pa t76469 l76473 ls1004\">4,059 </span><span class=\"pp-class-20 pa t76469 l76474 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76475 ls2092\">for </span><span class=\"pp-class-20 pa t76469 l76476 ls1137\">2024 </span><span class=\"pp-class-20 pa t76469 l76477 ls392\">(see </span><span class=\"pp-class-20 pa t76469 l76478 ls354\">also </span><span class=\"pp-class-20 pa t76469 l76479 ls414\">note </span><span class=\"pp-class-20 pa t76469 l76480 ls20571\">6 </span><span class=\"pp-class-20 pa t76469 l76481 ls15445\">on </span><span class=\"pp-class-20 pa t76469 l76482 ls720\">employee </span><span class=\"pp-class-20 pa t76469 l76483 xx96 ls3187\">benefit </span><span class=\"pp-class-20 pa t76469 l76484 ls794\">expenses). </span><span class=\"pp-class-20 pa t76485 l3 ls889\">The </span><span class=\"pp-class-20 pa t76485 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76485 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t76485 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t76485 l69289 ls124\">further </span><span class=\"pp-class-20 pa t76485 l76486 ls584\">obligations </span><span class=\"pp-class-20 pa t76485 l76487 ls1150\">next </span><span class=\"pp-class-20 pa t76485 l76488 ls309\">to </span><span class=\"pp-class-20 pa t76485 l44591 ls1159\">these </span><span class=\"pp-class-20 pa t76485 l76489 ls4092\">contributions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7773\"><div class=\" w4676 h76491 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76492 l3 ls119\">In </span><span class=\"pp-class-20 pa t76492 l76493 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76494 ls887\">consolidated </span><span class=\"pp-class-20 pa t76492 l76495 ls2700\">statement </span><span class=\"pp-class-20 pa t76492 l76496 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76497 xx96 ls891\">financial </span><span class=\"pp-class-20 pa t76492 l76498 ls7088\">position, </span><span class=\"pp-class-20 pa t76492 l76499 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76500 ls587\">employee </span><span class=\"pp-class-20 pa t76492 l76501 xx96 ls202\">benefit </span><span class=\"pp-class-20 pa t76492 l76502 ls7634\">liabilities </span><span class=\"pp-class-20 pa t76492 l76503 ls184\">consist </span><span class=\"pp-class-20 pa t76492 l76504 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76505 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76506 ls1078\">following </span><span class=\"pp-class-20 pa t76507 l3 ls3097\">items:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7774\"><div class=\" w4676 h76508 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l71999\">Dec. </span><span class=\"pp-class-118 pa t66928 l72000\">31, </span><span class=\"pp-class-118 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l67211\">Dec. </span><span class=\"pp-class-118 pa t66928 l67212\">31, </span><span class=\"pp-class-118 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Non-current </span><span class=\"pp-class-65 pa t70499 l76509\">employee </span><span class=\"pp-class-65 pa t70499 l76510\">benefit </span><span class=\"pp-class-65 pa t70499 l76511\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">7,294 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls67032\">4,901\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">employee </span><span class=\"pp-class-65 pa t70500 l76512\">benefit </span><span class=\"pp-class-65 pa t70500 l76513\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67117\">463\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t76514 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t76514 l70505\">employee </span><span class=\"pp-class-155 pa t76514 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t76514 l70568 ls1478\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls67032\">5,364\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l23115\"></span><span class=\"pp-class-65 pa t76516 l50228\">of </span><span class=\"pp-class-65 pa t76516 l76517\">which </span><span class=\"pp-class-65 pa t76516 l76518\">post-employment </span><span class=\"pp-class-65 pa t76516 l76519\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l70564\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l67233 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\"></span><span class=\"pp-class-65 pa t76520 l50228\">of </span><span class=\"pp-class-65 pa t76520 l76517\">which </span><span class=\"pp-class-65 pa t76520 l76518\">termination </span><span class=\"pp-class-65 pa t76520 l76521\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l71331\"></span><span class=\"pp-class-65 pa t76520 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7775\"><div class=\" w4676 h76523 pa t2 l3 wtro4 xx76524 tro6 xx76525\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76526 l3 ls4222\">The </span><span class=\"pp-class-20 pa t76526 l76527 ls8469\">post-employment </span><span class=\"pp-class-20 pa t76526 l76528 xx96 ls484\">benefits </span><span class=\"pp-class-20 pa t76526 l76529 ls4165\">are </span><span class=\"pp-class-20 pa t76526 l76530 xx96 ls157\">defined </span><span class=\"pp-class-20 pa t76526 l76531 xx96 ls414\">benefit </span><span class=\"pp-class-20 pa t76526 l76532 ls350\">pension </span><span class=\"pp-class-20 pa t76526 l76533 ls4538\">plans </span><span class=\"pp-class-20 pa t76526 l76534 ls516\">granted </span><span class=\"pp-class-20 pa t76526 l76535 ls1610\">by </span><span class=\"pp-class-20 pa t76526 l76536 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76537 ls216\">Group </span><span class=\"pp-class-20 pa t76526 l76538 ls1474\">in </span><span class=\"pp-class-20 pa t76526 l76539 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76540 ls693\">Netherlands, </span><span class=\"pp-class-20 pa t76541 l3 ls4381\">France, </span><span class=\"pp-class-20 pa t76541 l76542 ls8377\">Germany, </span><span class=\"pp-class-20 pa t76541 l76543 ls669\">Switzerland </span><span class=\"pp-class-20 pa t76541 l76544 ls299\">and </span><span class=\"pp-class-20 pa t76541 l76545 ls1216\">Thailand.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76546 l3 ls76547\">Furthermore, </span><span class=\"pp-class-20 pa t76546 l76548 ls76549\">as </span><span class=\"pp-class-20 pa t76546 l76550 ls76551\">a </span><span class=\"pp-class-20 pa t76546 l76552 ls20450\">result </span><span class=\"pp-class-20 pa t76546 l76553 ls54057\">of </span><span class=\"pp-class-20 pa t76546 l76554 ls76555\">the </span><span class=\"pp-class-20 pa t76546 l76556 ls53935\">Belgian </span><span class=\"pp-class-20 pa t76546 l76557 ls53939\">legislation </span><span class=\"pp-class-20 pa t76546 l76558 ls40775\">applicable </span><span class=\"pp-class-20 pa t76546 l76559 ls11619\">to </span><span class=\"pp-class-20 pa t76546 l76560 ls76561\">pension </span><span class=\"pp-class-20 pa t76546 l76562 ls53935\">plans </span><span class=\"pp-class-20 pa t76546 l76563 ls76564\">(so-called </span><span class=\"pp-class-20 pa t76546 l76565 ls53949\">\u2018Law </span><span class=\"pp-class-20 pa t76566 l3 ls54980\">Vandenbroucke\u2019), </span><span class=\"pp-class-20 pa t76566 l76567 ls1574\">all </span><span class=\"pp-class-20 pa t76566 l76568 ls3601\">Belgian </span><span class=\"pp-class-20 pa t76566 l76569 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76570 ls1329\">contribution </span><span class=\"pp-class-20 pa t76566 l76571 ls2378\">plans </span><span class=\"pp-class-20 pa t76566 l76572 ls787\">have </span><span class=\"pp-class-20 pa t76566 l76573 ls618\">to </span><span class=\"pp-class-20 pa t76566 l76574 ls6777\">be </span><span class=\"pp-class-20 pa t76566 l76575 ls7707\">considered </span><span class=\"pp-class-20 pa t76566 l76576 ls1903\">under </span><span class=\"pp-class-20 pa t76566 l76577 ls4628\">IFRS </span><span class=\"pp-class-20 pa t76566 l22744 ls6305\">as </span><span class=\"pp-class-20 pa t76566 l76578 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76579 xx96 ls2639\">benefit </span><span class=\"pp-class-20 pa t76580 l3 ls1164\">plans. </span><span class=\"pp-class-20 pa t76580 l76581 ls119\">This </span><span class=\"pp-class-20 pa t76580 l76582 ls527\">\u2018Law </span><span class=\"pp-class-20 pa t76580 l76583 ls5644\">Vandenbroucke\u2019, </span><span class=\"pp-class-20 pa t76580 l76584 ls511\">which </span><span class=\"pp-class-20 pa t76580 l76585 ls5172\">came </span><span class=\"pp-class-20 pa t76580 l76586 ls2684\">into </span><span class=\"pp-class-20 pa t76580 l76587 ls647\">force </span><span class=\"pp-class-20 pa t76580 l76588 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76589 ls4140\">2004, </span><span class=\"pp-class-20 pa t76580 l76590 ls967\">states </span><span class=\"pp-class-20 pa t76580 l76591 ls1017\">that </span><span class=\"pp-class-20 pa t76580 l76592 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76593 ls2440\">the </span><span class=\"pp-class-20 pa t76580 l76594 ls777\">context </span><span class=\"pp-class-20 pa t76580 l47020 ls3592\">of </span><span class=\"pp-class-20 pa t76580 l76595 xx96 ls11345\">defined </span><span class=\"pp-class-20 pa t76596 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76596 l76597 ls835\">plans, </span><span class=\"pp-class-20 pa t76596 l76598 ls451\">the </span><span class=\"pp-class-20 pa t76596 l76599 ls1266\">employer </span><span class=\"pp-class-20 pa t76596 l76600 ls3615\">must </span><span class=\"pp-class-20 pa t76596 l76601 ls3551\">guarantee </span><span class=\"pp-class-20 pa t76596 l76602\">a </span><span class=\"pp-class-20 pa t76596 l76603 ls1566\">minimum </span><span class=\"pp-class-20 pa t76596 l76604 ls627\">return </span><span class=\"pp-class-20 pa t76596 l76605 ls295\">of </span><span class=\"pp-class-20 pa t76596 l76606 ls4231\">3.75% </span><span class=\"pp-class-20 pa t76596 l76607 ls313\">on </span><span class=\"pp-class-20 pa t76596 l76608 ls631\">employee </span><span class=\"pp-class-20 pa t76596 l76609 ls2718\">contributions </span><span class=\"pp-class-20 pa t76610 l3 ls8875\">and </span><span class=\"pp-class-20 pa t76610 l76611 ls6565\">3.25% </span><span class=\"pp-class-20 pa t76610 l76612 ls346\">on </span><span class=\"pp-class-20 pa t76610 l76613 ls2201\">employer </span><span class=\"pp-class-20 pa t76610 l76614 ls214\">contributions. </span><span class=\"pp-class-20 pa t76610 l76615 ls32729\">As </span><span class=\"pp-class-20 pa t76610 l76616 ls1017\">from </span><span class=\"pp-class-20 pa t76610 l76617 ls2180\">January </span><span class=\"pp-class-20 pa t76610 l76618 ls60\">1, </span><span class=\"pp-class-20 pa t76610 l76619 ls10237\">2016, </span><span class=\"pp-class-20 pa t76610 l76620 ls3182\">these </span><span class=\"pp-class-20 pa t76610 l76621 ls161\">percentages </span><span class=\"pp-class-20 pa t76610 l76622 ls4706\">have </span><span class=\"pp-class-20 pa t76610 l76623 ls9822\">been </span><span class=\"pp-class-20 pa t76610 l76624 ls362\">reviewed </span><span class=\"pp-class-20 pa t76625 l3 ls1036\">and </span><span class=\"pp-class-20 pa t76625 l76626 ls333\">adjusted </span><span class=\"pp-class-20 pa t76625 l76627 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76628 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l76629 ls142\">single </span><span class=\"pp-class-20 pa t76625 l76630 ls2352\">rate </span><span class=\"pp-class-20 pa t76625 l76631 ls231\">which </span><span class=\"pp-class-20 pa t76625 l76632 ls2757\">varies </span><span class=\"pp-class-20 pa t76625 l76633 ls8789\">with </span><span class=\"pp-class-20 pa t76625 l76634 ls1495\">the </span><span class=\"pp-class-20 pa t76625 l76635 ls811\">market </span><span class=\"pp-class-20 pa t76625 l76636 ls190\">rates, </span><span class=\"pp-class-20 pa t76625 l76637 ls2977\">subject </span><span class=\"pp-class-20 pa t76625 l76638 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76639 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l71190 ls2080\">minimum </span><span class=\"pp-class-20 pa t76625 l76640 ls8819\">of </span><span class=\"pp-class-20 pa t76625 l76641 ls1576\">1.75% </span><span class=\"pp-class-20 pa t76625 l76642 ls648\">and </span><span class=\"pp-class-20 pa t76643 l3 ls25758\">a </span><span class=\"pp-class-20 pa t76643 l76644 ls406\">maximum </span><span class=\"pp-class-20 pa t76643 l76645 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76646 ls2807\">3.75%, </span><span class=\"pp-class-20 pa t76643 l76647 ls2867\">reducing </span><span class=\"pp-class-20 pa t76643 l76648 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76649 ls11030\">risk </span><span class=\"pp-class-20 pa t76643 l76650 ls1333\">for </span><span class=\"pp-class-20 pa t76643 l76651 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76652 ls385\">employer. </span><span class=\"pp-class-20 pa t76643 l76653 ls2778\">Because </span><span class=\"pp-class-20 pa t76643 l76654 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76655 ls1189\">this </span><span class=\"pp-class-20 pa t76643 l76656 ls161\">minimum </span><span class=\"pp-class-20 pa t76643 l76657 ls901\">guaranteed </span><span class=\"pp-class-20 pa t76643 l76658 ls3581\">return </span><span class=\"pp-class-20 pa t76659 l3 ls4058\">for </span><span class=\"pp-class-20 pa t76659 l76660 xx96 ls10966\">defined </span><span class=\"pp-class-20 pa t76659 l76661 ls811\">contribution </span><span class=\"pp-class-20 pa t76659 l76662 ls1095\">plans </span><span class=\"pp-class-20 pa t76659 l76663 ls2778\">in </span><span class=\"pp-class-20 pa t76659 l76664 ls1021\">Belgium, </span><span class=\"pp-class-20 pa t76659 l76665 ls5431\">the </span><span class=\"pp-class-20 pa t76659 l76666 ls608\">employer </span><span class=\"pp-class-20 pa t76659 l76667 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76668 ls9444\">exposed </span><span class=\"pp-class-20 pa t76659 l76669 ls1233\">to </span><span class=\"pp-class-20 pa t76659 l76670 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76671 xx96 ls2372\">financial </span><span class=\"pp-class-20 pa t76659 l76672 ls6788\">risk </span><span class=\"pp-class-20 pa t76659 l76673 ls2594\">(there </span><span class=\"pp-class-20 pa t76659 l76674 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76675 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76676 ls669\">legal </span><span class=\"pp-class-20 pa t76677 l3 ls509\">obligation </span><span class=\"pp-class-20 pa t76677 l76678 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76679 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76680 ls9447\">further </span><span class=\"pp-class-20 pa t76677 l76681 ls157\">contributions </span><span class=\"pp-class-20 pa t76677 l76682 ls832\">if </span><span class=\"pp-class-20 pa t76677 l76683 ls8957\">the </span><span class=\"pp-class-20 pa t76677 l76684 ls303\">fund </span><span class=\"pp-class-20 pa t76677 l76685 ls3161\">does </span><span class=\"pp-class-20 pa t76677 l76686 ls2147\">not </span><span class=\"pp-class-20 pa t76677 l76687 ls1095\">hold </span><span class=\"pp-class-20 pa t76677 l76688 xx96 ls420\">sufficient </span><span class=\"pp-class-20 pa t76677 l76689 ls5670\">assets </span><span class=\"pp-class-20 pa t76677 l76690 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76691 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76692 ls840\">all </span><span class=\"pp-class-20 pa t76677 l76693 ls491\">employee </span><span class=\"pp-class-20 pa t76694 l3 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t76694 l76695 ls2166\">relating </span><span class=\"pp-class-20 pa t76694 l76696 ls309\">to </span><span class=\"pp-class-20 pa t76694 l76697 ls631\">employee </span><span class=\"pp-class-20 pa t76694 l76698 ls98\">service </span><span class=\"pp-class-20 pa t76694 l76699 ls324\">in </span><span class=\"pp-class-20 pa t76694 l76700 ls451\">the </span><span class=\"pp-class-20 pa t76694 l76701 ls2594\">current </span><span class=\"pp-class-20 pa t76694 l76702 ls299\">and </span><span class=\"pp-class-20 pa t76694 l76703 ls360\">prior </span><span class=\"pp-class-20 pa t76694 l76704 ls2605\">periods). </span><span class=\"pp-class-20 pa t76694 l76705 ls1233\">These </span><span class=\"pp-class-20 pa t76694 l76706 ls2288\">plans </span><span class=\"pp-class-20 pa t76694 l76707 ls3416\">should </span><span class=\"pp-class-20 pa t76694 l76708 ls12078\">therefore </span><span class=\"pp-class-20 pa t76694 l44402 ls346\">be </span><span class=\"pp-class-20 pa t76709 l3 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t76709 l76710 ls299\">and </span><span class=\"pp-class-20 pa t76709 l76711 ls604\">accounted </span><span class=\"pp-class-20 pa t76709 l76712 ls350\">for </span><span class=\"pp-class-20 pa t76709 l76713 ls624\">as </span><span class=\"pp-class-20 pa t76709 l76714 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76709 l76715 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76709 l76716 ls2288\">plans </span><span class=\"pp-class-20 pa t76709 l76717 ls2537\">under </span><span class=\"pp-class-20 pa t76709 l76718 ls12244\">IAS </span><span class=\"pp-class-20 pa t76709 l39467 ls66826\">19.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7776\"><div class=\" w4676 h1 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76719 l3 ls5382\">The </span><span class=\"pp-class-20 pa t76719 l76720 ls274\">following </span><span class=\"pp-class-20 pa t76719 l76721 ls318\">tables </span><span class=\"pp-class-20 pa t76719 l76722 ls1329\">reconcile </span><span class=\"pp-class-20 pa t76719 l76723 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76724 ls1305\">amounts </span><span class=\"pp-class-20 pa t76719 l76725 ls4178\">recognised </span><span class=\"pp-class-20 pa t76719 l76635 ls608\">in </span><span class=\"pp-class-20 pa t76719 l76726 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76727 ls5265\">statement </span><span class=\"pp-class-20 pa t76719 l76728 ls689\">of </span><span class=\"pp-class-20 pa t76719 l76729 xx96 ls2035\">financial </span><span class=\"pp-class-20 pa t76719 l76730 ls7744\">position, </span><span class=\"pp-class-20 pa t76719 l76731 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76732 ls8636\">statement </span><span class=\"pp-class-20 pa t76733 l3 ls295\">of </span><span class=\"pp-class-20 pa t76733 l5940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t76733 l76734 ls2778\">or </span><span class=\"pp-class-20 pa t76733 l76735 ls1333\">loss </span><span class=\"pp-class-20 pa t76733 l76736 ls299\">and </span><span class=\"pp-class-20 pa t76733 l76737 ls451\">the </span><span class=\"pp-class-20 pa t76733 l76738 ls397\">statement </span><span class=\"pp-class-20 pa t76733 l76739 ls295\">of </span><span class=\"pp-class-20 pa t76733 l76740 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76733 l76741 ls3024\">income:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7777\"><div class=\" w4676 h76742 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Defined </span><span class=\"pp-class-65 pa t70499 l70562\">benefit </span><span class=\"pp-class-65 pa t70499 l70565\">obligation</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26921\">29,848 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26922 ls67117\">12,933\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Fair </span><span class=\"pp-class-65 pa t70500 l76743\">value </span><span class=\"pp-class-65 pa t70500 l76744\">of </span><span class=\"pp-class-65 pa t70500 l76745\">plan </span><span class=\"pp-class-65 pa t70500 l76746\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l71246\">(22,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls67526\">\u00a0(7,569)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t76514 l70505 ls299\">POST-EMPLOYMENT </span><span class=\"pp-class-167 pa t76514 l76747 ls1480\">OBLIGATIONS </span><span class=\"pp-class-167 pa t76514 l76748\">(FUNDED </span><span class=\"pp-class-167 pa t76514 l76749 ls33804\">STATUS)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\">Current </span><span class=\"pp-class-65 pa t76520 l67188\">service </span><span class=\"pp-class-65 pa t76520 l76750\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l23115 ls107\">Past </span><span class=\"pp-class-65 pa t70798 l76751\">service </span><span class=\"pp-class-65 pa t70798 l76752\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l71331\"></span><span class=\"pp-class-65 pa t70798 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l23115 ls19165\">Service </span><span class=\"pp-class-66 pa t76753 l71773\">cost </span><span class=\"pp-class-66 pa t76753 l76754\">recognised </span><span class=\"pp-class-66 pa t76753 l76755\">as </span><span class=\"pp-class-66 pa t76753 l76756\">part </span><span class=\"pp-class-66 pa t76753 l76757\">of </span><span class=\"pp-class-66 pa t76753 l76758\">employee </span><span class=\"pp-class-66 pa t76753 l76759\">benefit </span><span class=\"pp-class-66 pa t76753 l76760\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l74664\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l76761 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Net </span><span class=\"pp-class-65 pa t70574 l67437\">interest </span><span class=\"pp-class-65 pa t70574 l76762\">expenses </span><span class=\"pp-class-65 pa t70574 l76763\">on </span><span class=\"pp-class-65 pa t70574 l76764\">post-employment </span><span class=\"pp-class-65 pa t70574 l76765\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l23115 ls1769\">Total </span><span class=\"pp-class-66 pa t76767 l26407\">defined </span><span class=\"pp-class-66 pa t76767 l76768\">benefit </span><span class=\"pp-class-66 pa t76767 l76769\">cost </span><span class=\"pp-class-66 pa t76767 l76770\">(statement </span><span class=\"pp-class-66 pa t76767 l76771\">of </span><span class=\"pp-class-66 pa t76767 l76772\">profit </span><span class=\"pp-class-66 pa t76767 l76773\">or </span><span class=\"pp-class-66 pa t76767 l76774\">loss)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l74664 ls66978\">2,985\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l76761 ls67272\">640\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76775 l23115\">Remeasurements </span><span class=\"pp-class-66 pa t76775 l76776\">of </span><span class=\"pp-class-66 pa t76775 l76777\">defined </span><span class=\"pp-class-66 pa t76775 l76778\">benefit </span><span class=\"pp-class-66 pa t76775 l76779\">plans </span><span class=\"pp-class-66 pa t76780 l23115\">(other </span><span class=\"pp-class-66 pa t76780 l76781\">comprehensive </span><span class=\"pp-class-66 pa t76780 l76782\">income)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l74664 ls66978\">1,965\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l76761 ls67272\">731\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7779\"><div class=\" w4676 h76787 pa t2 l3 wtro4 xx76788 tro6 xx76789\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76790 l3 ls889\">The </span><span class=\"pp-class-20 pa t76790 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t76790 l21607 ls365\">table </span><span class=\"pp-class-20 pa t76790 l74937 ls2326\">reconciles </span><span class=\"pp-class-20 pa t76790 l75966 ls451\">the </span><span class=\"pp-class-20 pa t76790 l75967 ls10411\">post-employment </span><span class=\"pp-class-20 pa t76790 l76791 ls1613\">obligations: </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7780\"><div class=\" w4676 h76792 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115\">Net </span><span class=\"pp-class-66 pa t70499 l69810\">liability </span><span class=\"pp-class-66 pa t70499 l76793\">as </span><span class=\"pp-class-66 pa t70499 l76794\">at </span><span class=\"pp-class-66 pa t70499 l76795\">January </span><span class=\"pp-class-66 pa t70499 l76796\">1</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74664\">5,364 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74665 ls66978\">4,518\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Service </span><span class=\"pp-class-65 pa t70500 l76797\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Net </span><span class=\"pp-class-65 pa t70501 l67437\">interest </span><span class=\"pp-class-65 pa t70501 l76762\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls11239\">Remeasurements </span><span class=\"pp-class-65 pa t70502 l76798\">of </span><span class=\"pp-class-65 pa t70502 l76799\">defined </span><span class=\"pp-class-65 pa t70502 l23126\">benefit </span><span class=\"pp-class-65 pa t70502 l76800\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">1,965 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">731\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Employer </span><span class=\"pp-class-65 pa t70503 l76801\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70740\"></span><span class=\"pp-class-65 pa t70503 l70741\">(2,558) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70752 ls67117\">\u00a0(525)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70504 l23115 ls4157\">NET </span><span class=\"pp-class-167 pa t70504 l76802 ls9737\">LIABILITY </span><span class=\"pp-class-167 pa t70504 l76803\">AS </span><span class=\"pp-class-167 pa t70504 l76804 ls72040\">AT </span><span class=\"pp-class-167 pa t70504 l76805\">DECEMBER </span><span class=\"pp-class-167 pa t70504 l76806\">31</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__53-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70556 l3 ls3778\">6.\t</span><span class=\"pp-class-19 pa t70556 l17371 ls7304\">Employee </span><span class=\"pp-class-19 pa t70556 l70557 ls1778\">benefit </span><span class=\"pp-class-19 pa t70556 l70558 ls1694\">expenses</span></p><div class=\"pp-class-4\" id=\"pp-id-7669\"><div class=\" w4676 h70559 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Short-term </span><span class=\"pp-class-65 pa t70499 l20927\">employee </span><span class=\"pp-class-65 pa t70499 l70560\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">207,330 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">187,419\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Social </span><span class=\"pp-class-65 pa t70500 l60698\">security </span><span class=\"pp-class-65 pa t70500 l70561\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">34,415 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">30,358\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Defined </span><span class=\"pp-class-65 pa t70501 l70562\">contribution </span><span class=\"pp-class-65 pa t70501 l70563\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">1,729 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">4,059\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Defined </span><span class=\"pp-class-65 pa t70502 l70562\">benefit </span><span class=\"pp-class-65 pa t70502 l70565\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other </span><span class=\"pp-class-65 pa t70503 l63160\">employee </span><span class=\"pp-class-65 pa t70503 l70566\">benefit </span><span class=\"pp-class-65 pa t70503 l70567\">expenses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26921\">13,542 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26922 ls67117\">12,301\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">employee </span><span class=\"pp-class-155 pa t70504 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t70504 l70568\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l70569\">259,920</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67216 ls7651\">234,633\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l23115 ls6015\">Average </span><span class=\"pp-class-65 pa t70570 l70571\">number </span><span class=\"pp-class-65 pa t70570 l70572\">of </span><span class=\"pp-class-65 pa t70570 l70573\">employees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l70564\">3,794 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l67233 ls66978\">3,239\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Number </span><span class=\"pp-class-65 pa t70574 l57192\">of </span><span class=\"pp-class-65 pa t70574 l70575\">employees </span><span class=\"pp-class-65 pa t70574 l70576\">as </span><span class=\"pp-class-65 pa t70574 l70577\">at </span><span class=\"pp-class-65 pa t70574 l70578\">the </span><span class=\"pp-class-65 pa t70574 l31955\">end </span><span class=\"pp-class-65 pa t70574 l39170\">of </span><span class=\"pp-class-65 pa t70574 l70579\">the </span><span class=\"pp-class-65 pa t70574 l70580\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l70564\">4,164 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67233 ls66978\">3,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7670\"><div class=\" w70581 h70450 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70582 l3 ls11632\">The </span><span class=\"pp-class-20 pa t70582 l70583 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70584 ls2147\">employee </span><span class=\"pp-class-20 pa t70582 l70585 xx96 ls11267\">benefit </span><span class=\"pp-class-20 pa t70582 l70586 ls21046\">expenses </span><span class=\"pp-class-20 pa t70582 l70587 ls6777\">include </span><span class=\"pp-class-20 pa t70582 l70588 ls2767\">mainly </span><span class=\"pp-class-20 pa t70582 l70589 ls7162\">the </span><span class=\"pp-class-20 pa t70582 l70590 ls9737\">costs </span><span class=\"pp-class-20 pa t70582 l57309 ls5989\">of </span><span class=\"pp-class-20 pa t70582 l70591 ls4591\">training </span><span class=\"pp-class-20 pa t70582 l70592 ls18852\">and </span><span class=\"pp-class-20 pa t70582 l70593 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70594 ls235\">employee-related </span><span class=\"pp-class-20 pa t70595 l3 ls2317\">insurances.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p><div class=\"pp-class-4\" id=\"pp-id-7771\"><div class=\" w4676 h76107 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls76108\">23. </span><span class=\"pp-class-19 pa t70784 l76109 ls7304\">Employee </span><span class=\"pp-class-19 pa t70784 l76110 ls1778\">benefit </span><span class=\"pp-class-19 pa t70784 l76111 ls58847\">obligations</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7772\"><div class=\" w4676 h76300 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76430 l3 ls2849\">23.2 </span><span class=\"pp-class-25 pa t76430 l76431 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76432 l3 ls889\">The </span><span class=\"pp-class-20 pa t76432 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76432 l69287 ls3675\">operates </span><span class=\"pp-class-20 pa t76432 l76433 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76434 ls883\">contribution </span><span class=\"pp-class-20 pa t76432 l76435 ls2288\">plans </span><span class=\"pp-class-20 pa t76432 l76436 ls299\">and </span><span class=\"pp-class-20 pa t76432 l76437 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76438 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76432 l76439 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76440 l3 ls297\">For </span><span class=\"pp-class-20 pa t76440 l49114 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76441 xx96 ls3182\">defined </span><span class=\"pp-class-20 pa t76440 l76442 ls333\">contribution </span><span class=\"pp-class-20 pa t76440 l76443 ls2767\">plans, </span><span class=\"pp-class-20 pa t76440 l76444 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76445 ls4295\">Group </span><span class=\"pp-class-20 pa t76440 l76446 ls2977\">pays </span><span class=\"pp-class-20 pa t76440 l76447 ls537\">contributions </span><span class=\"pp-class-20 pa t76440 l76448 ls2137\">to </span><span class=\"pp-class-20 pa t76440 l76449 ls2469\">insurance </span><span class=\"pp-class-20 pa t76440 l76450 ls551\">companies. </span><span class=\"pp-class-20 pa t76440 l76451 ls2688\">Management </span><span class=\"pp-class-20 pa t76452 l3 ls4226\">of </span><span class=\"pp-class-20 pa t76452 l76453 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76454 ls1482\">pension </span><span class=\"pp-class-20 pa t76452 l76455 ls1189\">plan </span><span class=\"pp-class-20 pa t76452 l76456 ls3668\">is </span><span class=\"pp-class-20 pa t76452 l76457 ls142\">outsourced </span><span class=\"pp-class-20 pa t76452 l76458 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76459 ls2309\">an </span><span class=\"pp-class-20 pa t76452 l76460 ls573\">insurance </span><span class=\"pp-class-20 pa t76452 l76461 ls11583\">company. </span><span class=\"pp-class-20 pa t76452 l76462 ls161\">For </span><span class=\"pp-class-20 pa t76452 l76463 ls182\">2025, </span><span class=\"pp-class-20 pa t76452 l18175 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76464 ls994\">expense </span><span class=\"pp-class-20 pa t76452 l76465 ls1333\">amounts </span><span class=\"pp-class-20 pa t76452 l76466 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76467 ls998\">EUR </span><span class=\"pp-class-20 pa t76452 l76468 ls10223\">1,729 </span><span class=\"pp-class-20 pa t76469 l3 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76470 ls2245\">compared </span><span class=\"pp-class-20 pa t76469 l76471 ls798\">to </span><span class=\"pp-class-20 pa t76469 l76472 ls5001\">EUR </span><span class=\"pp-class-20 pa t76469 l76473 ls1004\">4,059 </span><span class=\"pp-class-20 pa t76469 l76474 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76475 ls2092\">for </span><span class=\"pp-class-20 pa t76469 l76476 ls1137\">2024 </span><span class=\"pp-class-20 pa t76469 l76477 ls392\">(see </span><span class=\"pp-class-20 pa t76469 l76478 ls354\">also </span><span class=\"pp-class-20 pa t76469 l76479 ls414\">note </span><span class=\"pp-class-20 pa t76469 l76480 ls20571\">6 </span><span class=\"pp-class-20 pa t76469 l76481 ls15445\">on </span><span class=\"pp-class-20 pa t76469 l76482 ls720\">employee </span><span class=\"pp-class-20 pa t76469 l76483 xx96 ls3187\">benefit </span><span class=\"pp-class-20 pa t76469 l76484 ls794\">expenses). </span><span class=\"pp-class-20 pa t76485 l3 ls889\">The </span><span class=\"pp-class-20 pa t76485 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76485 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t76485 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t76485 l69289 ls124\">further </span><span class=\"pp-class-20 pa t76485 l76486 ls584\">obligations </span><span class=\"pp-class-20 pa t76485 l76487 ls1150\">next </span><span class=\"pp-class-20 pa t76485 l76488 ls309\">to </span><span class=\"pp-class-20 pa t76485 l44591 ls1159\">these </span><span class=\"pp-class-20 pa t76485 l76489 ls4092\">contributions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7773\"><div class=\" w4676 h76491 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76492 l3 ls119\">In </span><span class=\"pp-class-20 pa t76492 l76493 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76494 ls887\">consolidated </span><span class=\"pp-class-20 pa t76492 l76495 ls2700\">statement </span><span class=\"pp-class-20 pa t76492 l76496 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76497 xx96 ls891\">financial </span><span class=\"pp-class-20 pa t76492 l76498 ls7088\">position, </span><span class=\"pp-class-20 pa t76492 l76499 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76500 ls587\">employee </span><span class=\"pp-class-20 pa t76492 l76501 xx96 ls202\">benefit </span><span class=\"pp-class-20 pa t76492 l76502 ls7634\">liabilities </span><span class=\"pp-class-20 pa t76492 l76503 ls184\">consist </span><span class=\"pp-class-20 pa t76492 l76504 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76505 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76506 ls1078\">following </span><span class=\"pp-class-20 pa t76507 l3 ls3097\">items:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7774\"><div class=\" w4676 h76508 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l71999\">Dec. </span><span class=\"pp-class-118 pa t66928 l72000\">31, </span><span class=\"pp-class-118 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l67211\">Dec. </span><span class=\"pp-class-118 pa t66928 l67212\">31, </span><span class=\"pp-class-118 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Non-current </span><span class=\"pp-class-65 pa t70499 l76509\">employee </span><span class=\"pp-class-65 pa t70499 l76510\">benefit </span><span class=\"pp-class-65 pa t70499 l76511\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">7,294 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls67032\">4,901\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">employee </span><span class=\"pp-class-65 pa t70500 l76512\">benefit </span><span class=\"pp-class-65 pa t70500 l76513\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67117\">463\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t76514 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t76514 l70505\">employee </span><span class=\"pp-class-155 pa t76514 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t76514 l70568 ls1478\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls67032\">5,364\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l23115\"></span><span class=\"pp-class-65 pa t76516 l50228\">of </span><span class=\"pp-class-65 pa t76516 l76517\">which </span><span class=\"pp-class-65 pa t76516 l76518\">post-employment </span><span class=\"pp-class-65 pa t76516 l76519\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l70564\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l67233 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\"></span><span class=\"pp-class-65 pa t76520 l50228\">of </span><span class=\"pp-class-65 pa t76520 l76517\">which </span><span class=\"pp-class-65 pa t76520 l76518\">termination </span><span class=\"pp-class-65 pa t76520 l76521\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l71331\"></span><span class=\"pp-class-65 pa t76520 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7775\"><div class=\" w4676 h76523 pa t2 l3 wtro4 xx76524 tro6 xx76525\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76526 l3 ls4222\">The </span><span class=\"pp-class-20 pa t76526 l76527 ls8469\">post-employment </span><span class=\"pp-class-20 pa t76526 l76528 xx96 ls484\">benefits </span><span class=\"pp-class-20 pa t76526 l76529 ls4165\">are </span><span class=\"pp-class-20 pa t76526 l76530 xx96 ls157\">defined </span><span class=\"pp-class-20 pa t76526 l76531 xx96 ls414\">benefit </span><span class=\"pp-class-20 pa t76526 l76532 ls350\">pension </span><span class=\"pp-class-20 pa t76526 l76533 ls4538\">plans </span><span class=\"pp-class-20 pa t76526 l76534 ls516\">granted </span><span class=\"pp-class-20 pa t76526 l76535 ls1610\">by </span><span class=\"pp-class-20 pa t76526 l76536 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76537 ls216\">Group </span><span class=\"pp-class-20 pa t76526 l76538 ls1474\">in </span><span class=\"pp-class-20 pa t76526 l76539 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76540 ls693\">Netherlands, </span><span class=\"pp-class-20 pa t76541 l3 ls4381\">France, </span><span class=\"pp-class-20 pa t76541 l76542 ls8377\">Germany, </span><span class=\"pp-class-20 pa t76541 l76543 ls669\">Switzerland </span><span class=\"pp-class-20 pa t76541 l76544 ls299\">and </span><span class=\"pp-class-20 pa t76541 l76545 ls1216\">Thailand.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76546 l3 ls76547\">Furthermore, </span><span class=\"pp-class-20 pa t76546 l76548 ls76549\">as </span><span class=\"pp-class-20 pa t76546 l76550 ls76551\">a </span><span class=\"pp-class-20 pa t76546 l76552 ls20450\">result </span><span class=\"pp-class-20 pa t76546 l76553 ls54057\">of </span><span class=\"pp-class-20 pa t76546 l76554 ls76555\">the </span><span class=\"pp-class-20 pa t76546 l76556 ls53935\">Belgian </span><span class=\"pp-class-20 pa t76546 l76557 ls53939\">legislation </span><span class=\"pp-class-20 pa t76546 l76558 ls40775\">applicable </span><span class=\"pp-class-20 pa t76546 l76559 ls11619\">to </span><span class=\"pp-class-20 pa t76546 l76560 ls76561\">pension </span><span class=\"pp-class-20 pa t76546 l76562 ls53935\">plans </span><span class=\"pp-class-20 pa t76546 l76563 ls76564\">(so-called </span><span class=\"pp-class-20 pa t76546 l76565 ls53949\">\u2018Law </span><span class=\"pp-class-20 pa t76566 l3 ls54980\">Vandenbroucke\u2019), </span><span class=\"pp-class-20 pa t76566 l76567 ls1574\">all </span><span class=\"pp-class-20 pa t76566 l76568 ls3601\">Belgian </span><span class=\"pp-class-20 pa t76566 l76569 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76570 ls1329\">contribution </span><span class=\"pp-class-20 pa t76566 l76571 ls2378\">plans </span><span class=\"pp-class-20 pa t76566 l76572 ls787\">have </span><span class=\"pp-class-20 pa t76566 l76573 ls618\">to </span><span class=\"pp-class-20 pa t76566 l76574 ls6777\">be </span><span class=\"pp-class-20 pa t76566 l76575 ls7707\">considered </span><span class=\"pp-class-20 pa t76566 l76576 ls1903\">under </span><span class=\"pp-class-20 pa t76566 l76577 ls4628\">IFRS </span><span class=\"pp-class-20 pa t76566 l22744 ls6305\">as </span><span class=\"pp-class-20 pa t76566 l76578 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76579 xx96 ls2639\">benefit </span><span class=\"pp-class-20 pa t76580 l3 ls1164\">plans. </span><span class=\"pp-class-20 pa t76580 l76581 ls119\">This </span><span class=\"pp-class-20 pa t76580 l76582 ls527\">\u2018Law </span><span class=\"pp-class-20 pa t76580 l76583 ls5644\">Vandenbroucke\u2019, </span><span class=\"pp-class-20 pa t76580 l76584 ls511\">which </span><span class=\"pp-class-20 pa t76580 l76585 ls5172\">came </span><span class=\"pp-class-20 pa t76580 l76586 ls2684\">into </span><span class=\"pp-class-20 pa t76580 l76587 ls647\">force </span><span class=\"pp-class-20 pa t76580 l76588 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76589 ls4140\">2004, </span><span class=\"pp-class-20 pa t76580 l76590 ls967\">states </span><span class=\"pp-class-20 pa t76580 l76591 ls1017\">that </span><span class=\"pp-class-20 pa t76580 l76592 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76593 ls2440\">the </span><span class=\"pp-class-20 pa t76580 l76594 ls777\">context </span><span class=\"pp-class-20 pa t76580 l47020 ls3592\">of </span><span class=\"pp-class-20 pa t76580 l76595 xx96 ls11345\">defined </span><span class=\"pp-class-20 pa t76596 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76596 l76597 ls835\">plans, </span><span class=\"pp-class-20 pa t76596 l76598 ls451\">the </span><span class=\"pp-class-20 pa t76596 l76599 ls1266\">employer </span><span class=\"pp-class-20 pa t76596 l76600 ls3615\">must </span><span class=\"pp-class-20 pa t76596 l76601 ls3551\">guarantee </span><span class=\"pp-class-20 pa t76596 l76602\">a </span><span class=\"pp-class-20 pa t76596 l76603 ls1566\">minimum </span><span class=\"pp-class-20 pa t76596 l76604 ls627\">return </span><span class=\"pp-class-20 pa t76596 l76605 ls295\">of </span><span class=\"pp-class-20 pa t76596 l76606 ls4231\">3.75% </span><span class=\"pp-class-20 pa t76596 l76607 ls313\">on </span><span class=\"pp-class-20 pa t76596 l76608 ls631\">employee </span><span class=\"pp-class-20 pa t76596 l76609 ls2718\">contributions </span><span class=\"pp-class-20 pa t76610 l3 ls8875\">and </span><span class=\"pp-class-20 pa t76610 l76611 ls6565\">3.25% </span><span class=\"pp-class-20 pa t76610 l76612 ls346\">on </span><span class=\"pp-class-20 pa t76610 l76613 ls2201\">employer </span><span class=\"pp-class-20 pa t76610 l76614 ls214\">contributions. </span><span class=\"pp-class-20 pa t76610 l76615 ls32729\">As </span><span class=\"pp-class-20 pa t76610 l76616 ls1017\">from </span><span class=\"pp-class-20 pa t76610 l76617 ls2180\">January </span><span class=\"pp-class-20 pa t76610 l76618 ls60\">1, </span><span class=\"pp-class-20 pa t76610 l76619 ls10237\">2016, </span><span class=\"pp-class-20 pa t76610 l76620 ls3182\">these </span><span class=\"pp-class-20 pa t76610 l76621 ls161\">percentages </span><span class=\"pp-class-20 pa t76610 l76622 ls4706\">have </span><span class=\"pp-class-20 pa t76610 l76623 ls9822\">been </span><span class=\"pp-class-20 pa t76610 l76624 ls362\">reviewed </span><span class=\"pp-class-20 pa t76625 l3 ls1036\">and </span><span class=\"pp-class-20 pa t76625 l76626 ls333\">adjusted </span><span class=\"pp-class-20 pa t76625 l76627 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76628 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l76629 ls142\">single </span><span class=\"pp-class-20 pa t76625 l76630 ls2352\">rate </span><span class=\"pp-class-20 pa t76625 l76631 ls231\">which </span><span class=\"pp-class-20 pa t76625 l76632 ls2757\">varies </span><span class=\"pp-class-20 pa t76625 l76633 ls8789\">with </span><span class=\"pp-class-20 pa t76625 l76634 ls1495\">the </span><span class=\"pp-class-20 pa t76625 l76635 ls811\">market </span><span class=\"pp-class-20 pa t76625 l76636 ls190\">rates, </span><span class=\"pp-class-20 pa t76625 l76637 ls2977\">subject </span><span class=\"pp-class-20 pa t76625 l76638 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76639 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l71190 ls2080\">minimum </span><span class=\"pp-class-20 pa t76625 l76640 ls8819\">of </span><span class=\"pp-class-20 pa t76625 l76641 ls1576\">1.75% </span><span class=\"pp-class-20 pa t76625 l76642 ls648\">and </span><span class=\"pp-class-20 pa t76643 l3 ls25758\">a </span><span class=\"pp-class-20 pa t76643 l76644 ls406\">maximum </span><span class=\"pp-class-20 pa t76643 l76645 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76646 ls2807\">3.75%, </span><span class=\"pp-class-20 pa t76643 l76647 ls2867\">reducing </span><span class=\"pp-class-20 pa t76643 l76648 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76649 ls11030\">risk </span><span class=\"pp-class-20 pa t76643 l76650 ls1333\">for </span><span class=\"pp-class-20 pa t76643 l76651 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76652 ls385\">employer. </span><span class=\"pp-class-20 pa t76643 l76653 ls2778\">Because </span><span class=\"pp-class-20 pa t76643 l76654 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76655 ls1189\">this </span><span class=\"pp-class-20 pa t76643 l76656 ls161\">minimum </span><span class=\"pp-class-20 pa t76643 l76657 ls901\">guaranteed </span><span class=\"pp-class-20 pa t76643 l76658 ls3581\">return </span><span class=\"pp-class-20 pa t76659 l3 ls4058\">for </span><span class=\"pp-class-20 pa t76659 l76660 xx96 ls10966\">defined </span><span class=\"pp-class-20 pa t76659 l76661 ls811\">contribution </span><span class=\"pp-class-20 pa t76659 l76662 ls1095\">plans </span><span class=\"pp-class-20 pa t76659 l76663 ls2778\">in </span><span class=\"pp-class-20 pa t76659 l76664 ls1021\">Belgium, </span><span class=\"pp-class-20 pa t76659 l76665 ls5431\">the </span><span class=\"pp-class-20 pa t76659 l76666 ls608\">employer </span><span class=\"pp-class-20 pa t76659 l76667 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76668 ls9444\">exposed </span><span class=\"pp-class-20 pa t76659 l76669 ls1233\">to </span><span class=\"pp-class-20 pa t76659 l76670 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76671 xx96 ls2372\">financial </span><span class=\"pp-class-20 pa t76659 l76672 ls6788\">risk </span><span class=\"pp-class-20 pa t76659 l76673 ls2594\">(there </span><span class=\"pp-class-20 pa t76659 l76674 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76675 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76676 ls669\">legal </span><span class=\"pp-class-20 pa t76677 l3 ls509\">obligation </span><span class=\"pp-class-20 pa t76677 l76678 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76679 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76680 ls9447\">further </span><span class=\"pp-class-20 pa t76677 l76681 ls157\">contributions </span><span class=\"pp-class-20 pa t76677 l76682 ls832\">if </span><span class=\"pp-class-20 pa t76677 l76683 ls8957\">the </span><span class=\"pp-class-20 pa t76677 l76684 ls303\">fund </span><span class=\"pp-class-20 pa t76677 l76685 ls3161\">does </span><span class=\"pp-class-20 pa t76677 l76686 ls2147\">not </span><span class=\"pp-class-20 pa t76677 l76687 ls1095\">hold </span><span class=\"pp-class-20 pa t76677 l76688 xx96 ls420\">sufficient </span><span class=\"pp-class-20 pa t76677 l76689 ls5670\">assets </span><span class=\"pp-class-20 pa t76677 l76690 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76691 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76692 ls840\">all </span><span class=\"pp-class-20 pa t76677 l76693 ls491\">employee </span><span class=\"pp-class-20 pa t76694 l3 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t76694 l76695 ls2166\">relating </span><span class=\"pp-class-20 pa t76694 l76696 ls309\">to </span><span class=\"pp-class-20 pa t76694 l76697 ls631\">employee </span><span class=\"pp-class-20 pa t76694 l76698 ls98\">service </span><span class=\"pp-class-20 pa t76694 l76699 ls324\">in </span><span class=\"pp-class-20 pa t76694 l76700 ls451\">the </span><span class=\"pp-class-20 pa t76694 l76701 ls2594\">current </span><span class=\"pp-class-20 pa t76694 l76702 ls299\">and </span><span class=\"pp-class-20 pa t76694 l76703 ls360\">prior </span><span class=\"pp-class-20 pa t76694 l76704 ls2605\">periods). </span><span class=\"pp-class-20 pa t76694 l76705 ls1233\">These </span><span class=\"pp-class-20 pa t76694 l76706 ls2288\">plans </span><span class=\"pp-class-20 pa t76694 l76707 ls3416\">should </span><span class=\"pp-class-20 pa t76694 l76708 ls12078\">therefore </span><span class=\"pp-class-20 pa t76694 l44402 ls346\">be </span><span class=\"pp-class-20 pa t76709 l3 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t76709 l76710 ls299\">and </span><span class=\"pp-class-20 pa t76709 l76711 ls604\">accounted </span><span class=\"pp-class-20 pa t76709 l76712 ls350\">for </span><span class=\"pp-class-20 pa t76709 l76713 ls624\">as </span><span class=\"pp-class-20 pa t76709 l76714 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76709 l76715 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76709 l76716 ls2288\">plans </span><span class=\"pp-class-20 pa t76709 l76717 ls2537\">under </span><span class=\"pp-class-20 pa t76709 l76718 ls12244\">IAS </span><span class=\"pp-class-20 pa t76709 l39467 ls66826\">19.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7776\"><div class=\" w4676 h1 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76719 l3 ls5382\">The </span><span class=\"pp-class-20 pa t76719 l76720 ls274\">following </span><span class=\"pp-class-20 pa t76719 l76721 ls318\">tables </span><span class=\"pp-class-20 pa t76719 l76722 ls1329\">reconcile </span><span class=\"pp-class-20 pa t76719 l76723 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76724 ls1305\">amounts </span><span class=\"pp-class-20 pa t76719 l76725 ls4178\">recognised </span><span class=\"pp-class-20 pa t76719 l76635 ls608\">in </span><span class=\"pp-class-20 pa t76719 l76726 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76727 ls5265\">statement </span><span class=\"pp-class-20 pa t76719 l76728 ls689\">of </span><span class=\"pp-class-20 pa t76719 l76729 xx96 ls2035\">financial </span><span class=\"pp-class-20 pa t76719 l76730 ls7744\">position, </span><span class=\"pp-class-20 pa t76719 l76731 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76732 ls8636\">statement </span><span class=\"pp-class-20 pa t76733 l3 ls295\">of </span><span class=\"pp-class-20 pa t76733 l5940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t76733 l76734 ls2778\">or </span><span class=\"pp-class-20 pa t76733 l76735 ls1333\">loss </span><span class=\"pp-class-20 pa t76733 l76736 ls299\">and </span><span class=\"pp-class-20 pa t76733 l76737 ls451\">the </span><span class=\"pp-class-20 pa t76733 l76738 ls397\">statement </span><span class=\"pp-class-20 pa t76733 l76739 ls295\">of </span><span class=\"pp-class-20 pa t76733 l76740 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76733 l76741 ls3024\">income:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7777\"><div class=\" w4676 h76742 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Defined </span><span class=\"pp-class-65 pa t70499 l70562\">benefit </span><span class=\"pp-class-65 pa t70499 l70565\">obligation</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26921\">29,848 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26922 ls67117\">12,933\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Fair </span><span class=\"pp-class-65 pa t70500 l76743\">value </span><span class=\"pp-class-65 pa t70500 l76744\">of </span><span class=\"pp-class-65 pa t70500 l76745\">plan </span><span class=\"pp-class-65 pa t70500 l76746\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l71246\">(22,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls67526\">\u00a0(7,569)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t76514 l70505 ls299\">POST-EMPLOYMENT </span><span class=\"pp-class-167 pa t76514 l76747 ls1480\">OBLIGATIONS </span><span class=\"pp-class-167 pa t76514 l76748\">(FUNDED </span><span class=\"pp-class-167 pa t76514 l76749 ls33804\">STATUS)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\">Current </span><span class=\"pp-class-65 pa t76520 l67188\">service </span><span class=\"pp-class-65 pa t76520 l76750\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l23115 ls107\">Past </span><span class=\"pp-class-65 pa t70798 l76751\">service </span><span class=\"pp-class-65 pa t70798 l76752\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l71331\"></span><span class=\"pp-class-65 pa t70798 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l23115 ls19165\">Service </span><span class=\"pp-class-66 pa t76753 l71773\">cost </span><span class=\"pp-class-66 pa t76753 l76754\">recognised </span><span class=\"pp-class-66 pa t76753 l76755\">as </span><span class=\"pp-class-66 pa t76753 l76756\">part </span><span class=\"pp-class-66 pa t76753 l76757\">of </span><span class=\"pp-class-66 pa t76753 l76758\">employee </span><span class=\"pp-class-66 pa t76753 l76759\">benefit </span><span class=\"pp-class-66 pa t76753 l76760\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l74664\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l76761 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Net </span><span class=\"pp-class-65 pa t70574 l67437\">interest </span><span class=\"pp-class-65 pa t70574 l76762\">expenses </span><span class=\"pp-class-65 pa t70574 l76763\">on </span><span class=\"pp-class-65 pa t70574 l76764\">post-employment </span><span class=\"pp-class-65 pa t70574 l76765\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l23115 ls1769\">Total </span><span class=\"pp-class-66 pa t76767 l26407\">defined </span><span class=\"pp-class-66 pa t76767 l76768\">benefit </span><span class=\"pp-class-66 pa t76767 l76769\">cost </span><span class=\"pp-class-66 pa t76767 l76770\">(statement </span><span class=\"pp-class-66 pa t76767 l76771\">of </span><span class=\"pp-class-66 pa t76767 l76772\">profit </span><span class=\"pp-class-66 pa t76767 l76773\">or </span><span class=\"pp-class-66 pa t76767 l76774\">loss)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l74664 ls66978\">2,985\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l76761 ls67272\">640\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76775 l23115\">Remeasurements </span><span class=\"pp-class-66 pa t76775 l76776\">of </span><span class=\"pp-class-66 pa t76775 l76777\">defined </span><span class=\"pp-class-66 pa t76775 l76778\">benefit </span><span class=\"pp-class-66 pa t76775 l76779\">plans </span><span class=\"pp-class-66 pa t76780 l23115\">(other </span><span class=\"pp-class-66 pa t76780 l76781\">comprehensive </span><span class=\"pp-class-66 pa t76780 l76782\">income)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l74664 ls66978\">1,965\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l76761 ls67272\">731\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7779\"><div class=\" w4676 h76787 pa t2 l3 wtro4 xx76788 tro6 xx76789\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76790 l3 ls889\">The </span><span class=\"pp-class-20 pa t76790 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t76790 l21607 ls365\">table </span><span class=\"pp-class-20 pa t76790 l74937 ls2326\">reconciles </span><span class=\"pp-class-20 pa t76790 l75966 ls451\">the </span><span class=\"pp-class-20 pa t76790 l75967 ls10411\">post-employment </span><span class=\"pp-class-20 pa t76790 l76791 ls1613\">obligations: </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7780\"><div class=\" w4676 h76792 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115\">Net </span><span class=\"pp-class-66 pa t70499 l69810\">liability </span><span class=\"pp-class-66 pa t70499 l76793\">as </span><span class=\"pp-class-66 pa t70499 l76794\">at </span><span class=\"pp-class-66 pa t70499 l76795\">January </span><span class=\"pp-class-66 pa t70499 l76796\">1</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74664\">5,364 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74665 ls66978\">4,518\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Service </span><span class=\"pp-class-65 pa t70500 l76797\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Net </span><span class=\"pp-class-65 pa t70501 l67437\">interest </span><span class=\"pp-class-65 pa t70501 l76762\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls11239\">Remeasurements </span><span class=\"pp-class-65 pa t70502 l76798\">of </span><span class=\"pp-class-65 pa t70502 l76799\">defined </span><span class=\"pp-class-65 pa t70502 l23126\">benefit </span><span class=\"pp-class-65 pa t70502 l76800\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">1,965 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">731\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Employer </span><span class=\"pp-class-65 pa t70503 l76801\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70740\"></span><span class=\"pp-class-65 pa t70503 l70741\">(2,558) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70752 ls67117\">\u00a0(525)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70504 l23115 ls4157\">NET </span><span class=\"pp-class-167 pa t70504 l76802 ls9737\">LIABILITY </span><span class=\"pp-class-167 pa t70504 l76803\">AS </span><span class=\"pp-class-167 pa t70504 l76804 ls72040\">AT </span><span class=\"pp-class-167 pa t70504 l76805\">DECEMBER </span><span class=\"pp-class-167 pa t70504 l76806\">31</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__55-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70556 l3 ls3778\">6.\t</span><span class=\"pp-class-19 pa t70556 l17371 ls7304\">Employee </span><span class=\"pp-class-19 pa t70556 l70557 ls1778\">benefit </span><span class=\"pp-class-19 pa t70556 l70558 ls1694\">expenses</span></p><div class=\"pp-class-4\" id=\"pp-id-7669\"><div class=\" w4676 h70559 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Short-term </span><span class=\"pp-class-65 pa t70499 l20927\">employee </span><span class=\"pp-class-65 pa t70499 l70560\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">207,330 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">187,419\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Social </span><span class=\"pp-class-65 pa t70500 l60698\">security </span><span class=\"pp-class-65 pa t70500 l70561\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">34,415 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">30,358\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Defined </span><span class=\"pp-class-65 pa t70501 l70562\">contribution </span><span class=\"pp-class-65 pa t70501 l70563\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">1,729 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">4,059\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Defined </span><span class=\"pp-class-65 pa t70502 l70562\">benefit </span><span class=\"pp-class-65 pa t70502 l70565\">costs</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other </span><span class=\"pp-class-65 pa t70503 l63160\">employee </span><span class=\"pp-class-65 pa t70503 l70566\">benefit </span><span class=\"pp-class-65 pa t70503 l70567\">expenses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26921\">13,542 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l26922 ls67117\">12,301\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">employee </span><span class=\"pp-class-155 pa t70504 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t70504 l70568\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l70569\">259,920</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67216 ls7651\">234,633\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l23115 ls6015\">Average </span><span class=\"pp-class-65 pa t70570 l70571\">number </span><span class=\"pp-class-65 pa t70570 l70572\">of </span><span class=\"pp-class-65 pa t70570 l70573\">employees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l70564\">3,794 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70570 l67233 ls66978\">3,239\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Number </span><span class=\"pp-class-65 pa t70574 l57192\">of </span><span class=\"pp-class-65 pa t70574 l70575\">employees </span><span class=\"pp-class-65 pa t70574 l70576\">as </span><span class=\"pp-class-65 pa t70574 l70577\">at </span><span class=\"pp-class-65 pa t70574 l70578\">the </span><span class=\"pp-class-65 pa t70574 l31955\">end </span><span class=\"pp-class-65 pa t70574 l39170\">of </span><span class=\"pp-class-65 pa t70574 l70579\">the </span><span class=\"pp-class-65 pa t70574 l70580\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l70564\">4,164 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67233 ls66978\">3,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7670\"><div class=\" w70581 h70450 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70582 l3 ls11632\">The </span><span class=\"pp-class-20 pa t70582 l70583 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70584 ls2147\">employee </span><span class=\"pp-class-20 pa t70582 l70585 xx96 ls11267\">benefit </span><span class=\"pp-class-20 pa t70582 l70586 ls21046\">expenses </span><span class=\"pp-class-20 pa t70582 l70587 ls6777\">include </span><span class=\"pp-class-20 pa t70582 l70588 ls2767\">mainly </span><span class=\"pp-class-20 pa t70582 l70589 ls7162\">the </span><span class=\"pp-class-20 pa t70582 l70590 ls9737\">costs </span><span class=\"pp-class-20 pa t70582 l57309 ls5989\">of </span><span class=\"pp-class-20 pa t70582 l70591 ls4591\">training </span><span class=\"pp-class-20 pa t70582 l70592 ls18852\">and </span><span class=\"pp-class-20 pa t70582 l70593 ls9568\">other </span><span class=\"pp-class-20 pa t70582 l70594 ls235\">employee-related </span><span class=\"pp-class-20 pa t70595 l3 ls2317\">insurances.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p><div class=\"pp-class-4\" id=\"pp-id-7771\"><div class=\" w4676 h76107 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls76108\">23. </span><span class=\"pp-class-19 pa t70784 l76109 ls7304\">Employee </span><span class=\"pp-class-19 pa t70784 l76110 ls1778\">benefit </span><span class=\"pp-class-19 pa t70784 l76111 ls58847\">obligations</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7772\"><div class=\" w4676 h76300 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76430 l3 ls2849\">23.2 </span><span class=\"pp-class-25 pa t76430 l76431 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76432 l3 ls889\">The </span><span class=\"pp-class-20 pa t76432 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76432 l69287 ls3675\">operates </span><span class=\"pp-class-20 pa t76432 l76433 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76434 ls883\">contribution </span><span class=\"pp-class-20 pa t76432 l76435 ls2288\">plans </span><span class=\"pp-class-20 pa t76432 l76436 ls299\">and </span><span class=\"pp-class-20 pa t76432 l76437 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76432 l76438 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76432 l76439 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76440 l3 ls297\">For </span><span class=\"pp-class-20 pa t76440 l49114 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76441 xx96 ls3182\">defined </span><span class=\"pp-class-20 pa t76440 l76442 ls333\">contribution </span><span class=\"pp-class-20 pa t76440 l76443 ls2767\">plans, </span><span class=\"pp-class-20 pa t76440 l76444 ls2147\">the </span><span class=\"pp-class-20 pa t76440 l76445 ls4295\">Group </span><span class=\"pp-class-20 pa t76440 l76446 ls2977\">pays </span><span class=\"pp-class-20 pa t76440 l76447 ls537\">contributions </span><span class=\"pp-class-20 pa t76440 l76448 ls2137\">to </span><span class=\"pp-class-20 pa t76440 l76449 ls2469\">insurance </span><span class=\"pp-class-20 pa t76440 l76450 ls551\">companies. </span><span class=\"pp-class-20 pa t76440 l76451 ls2688\">Management </span><span class=\"pp-class-20 pa t76452 l3 ls4226\">of </span><span class=\"pp-class-20 pa t76452 l76453 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76454 ls1482\">pension </span><span class=\"pp-class-20 pa t76452 l76455 ls1189\">plan </span><span class=\"pp-class-20 pa t76452 l76456 ls3668\">is </span><span class=\"pp-class-20 pa t76452 l76457 ls142\">outsourced </span><span class=\"pp-class-20 pa t76452 l76458 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76459 ls2309\">an </span><span class=\"pp-class-20 pa t76452 l76460 ls573\">insurance </span><span class=\"pp-class-20 pa t76452 l76461 ls11583\">company. </span><span class=\"pp-class-20 pa t76452 l76462 ls161\">For </span><span class=\"pp-class-20 pa t76452 l76463 ls182\">2025, </span><span class=\"pp-class-20 pa t76452 l18175 ls1230\">the </span><span class=\"pp-class-20 pa t76452 l76464 ls994\">expense </span><span class=\"pp-class-20 pa t76452 l76465 ls1333\">amounts </span><span class=\"pp-class-20 pa t76452 l76466 ls2762\">to </span><span class=\"pp-class-20 pa t76452 l76467 ls998\">EUR </span><span class=\"pp-class-20 pa t76452 l76468 ls10223\">1,729 </span><span class=\"pp-class-20 pa t76469 l3 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76470 ls2245\">compared </span><span class=\"pp-class-20 pa t76469 l76471 ls798\">to </span><span class=\"pp-class-20 pa t76469 l76472 ls5001\">EUR </span><span class=\"pp-class-20 pa t76469 l76473 ls1004\">4,059 </span><span class=\"pp-class-20 pa t76469 l76474 ls9048\">thousands </span><span class=\"pp-class-20 pa t76469 l76475 ls2092\">for </span><span class=\"pp-class-20 pa t76469 l76476 ls1137\">2024 </span><span class=\"pp-class-20 pa t76469 l76477 ls392\">(see </span><span class=\"pp-class-20 pa t76469 l76478 ls354\">also </span><span class=\"pp-class-20 pa t76469 l76479 ls414\">note </span><span class=\"pp-class-20 pa t76469 l76480 ls20571\">6 </span><span class=\"pp-class-20 pa t76469 l76481 ls15445\">on </span><span class=\"pp-class-20 pa t76469 l76482 ls720\">employee </span><span class=\"pp-class-20 pa t76469 l76483 xx96 ls3187\">benefit </span><span class=\"pp-class-20 pa t76469 l76484 ls794\">expenses). </span><span class=\"pp-class-20 pa t76485 l3 ls889\">The </span><span class=\"pp-class-20 pa t76485 l21606 ls1478\">Group </span><span class=\"pp-class-20 pa t76485 l69287 ls2137\">has </span><span class=\"pp-class-20 pa t76485 l69288 ls9996\">no </span><span class=\"pp-class-20 pa t76485 l69289 ls124\">further </span><span class=\"pp-class-20 pa t76485 l76486 ls584\">obligations </span><span class=\"pp-class-20 pa t76485 l76487 ls1150\">next </span><span class=\"pp-class-20 pa t76485 l76488 ls309\">to </span><span class=\"pp-class-20 pa t76485 l44591 ls1159\">these </span><span class=\"pp-class-20 pa t76485 l76489 ls4092\">contributions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7773\"><div class=\" w4676 h76491 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76492 l3 ls119\">In </span><span class=\"pp-class-20 pa t76492 l76493 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76494 ls887\">consolidated </span><span class=\"pp-class-20 pa t76492 l76495 ls2700\">statement </span><span class=\"pp-class-20 pa t76492 l76496 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76497 xx96 ls891\">financial </span><span class=\"pp-class-20 pa t76492 l76498 ls7088\">position, </span><span class=\"pp-class-20 pa t76492 l76499 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76500 ls587\">employee </span><span class=\"pp-class-20 pa t76492 l76501 xx96 ls202\">benefit </span><span class=\"pp-class-20 pa t76492 l76502 ls7634\">liabilities </span><span class=\"pp-class-20 pa t76492 l76503 ls184\">consist </span><span class=\"pp-class-20 pa t76492 l76504 ls2447\">of </span><span class=\"pp-class-20 pa t76492 l76505 ls811\">the </span><span class=\"pp-class-20 pa t76492 l76506 ls1078\">following </span><span class=\"pp-class-20 pa t76507 l3 ls3097\">items:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7774\"><div class=\" w4676 h76508 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l71999\">Dec. </span><span class=\"pp-class-118 pa t66928 l72000\">31, </span><span class=\"pp-class-118 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l67211\">Dec. </span><span class=\"pp-class-118 pa t66928 l67212\">31, </span><span class=\"pp-class-118 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Non-current </span><span class=\"pp-class-65 pa t70499 l76509\">employee </span><span class=\"pp-class-65 pa t70499 l76510\">benefit </span><span class=\"pp-class-65 pa t70499 l76511\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">7,294 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls67032\">4,901\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">employee </span><span class=\"pp-class-65 pa t70500 l76512\">benefit </span><span class=\"pp-class-65 pa t70500 l76513\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67117\">463\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t76514 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t76514 l70505\">employee </span><span class=\"pp-class-155 pa t76514 l16243 ls28276\">benefit </span><span class=\"pp-class-155 pa t76514 l70568 ls1478\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls67032\">5,364\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l23115\"></span><span class=\"pp-class-65 pa t76516 l50228\">of </span><span class=\"pp-class-65 pa t76516 l76517\">which </span><span class=\"pp-class-65 pa t76516 l76518\">post-employment </span><span class=\"pp-class-65 pa t76516 l76519\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l70564\">7,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76516 l67233 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\"></span><span class=\"pp-class-65 pa t76520 l50228\">of </span><span class=\"pp-class-65 pa t76520 l76517\">which </span><span class=\"pp-class-65 pa t76520 l76518\">termination </span><span class=\"pp-class-65 pa t76520 l76521\">benefits</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l71331\"></span><span class=\"pp-class-65 pa t76520 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7775\"><div class=\" w4676 h76523 pa t2 l3 wtro4 xx76524 tro6 xx76525\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76526 l3 ls4222\">The </span><span class=\"pp-class-20 pa t76526 l76527 ls8469\">post-employment </span><span class=\"pp-class-20 pa t76526 l76528 xx96 ls484\">benefits </span><span class=\"pp-class-20 pa t76526 l76529 ls4165\">are </span><span class=\"pp-class-20 pa t76526 l76530 xx96 ls157\">defined </span><span class=\"pp-class-20 pa t76526 l76531 xx96 ls414\">benefit </span><span class=\"pp-class-20 pa t76526 l76532 ls350\">pension </span><span class=\"pp-class-20 pa t76526 l76533 ls4538\">plans </span><span class=\"pp-class-20 pa t76526 l76534 ls516\">granted </span><span class=\"pp-class-20 pa t76526 l76535 ls1610\">by </span><span class=\"pp-class-20 pa t76526 l76536 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76537 ls216\">Group </span><span class=\"pp-class-20 pa t76526 l76538 ls1474\">in </span><span class=\"pp-class-20 pa t76526 l76539 ls1208\">the </span><span class=\"pp-class-20 pa t76526 l76540 ls693\">Netherlands, </span><span class=\"pp-class-20 pa t76541 l3 ls4381\">France, </span><span class=\"pp-class-20 pa t76541 l76542 ls8377\">Germany, </span><span class=\"pp-class-20 pa t76541 l76543 ls669\">Switzerland </span><span class=\"pp-class-20 pa t76541 l76544 ls299\">and </span><span class=\"pp-class-20 pa t76541 l76545 ls1216\">Thailand.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76546 l3 ls76547\">Furthermore, </span><span class=\"pp-class-20 pa t76546 l76548 ls76549\">as </span><span class=\"pp-class-20 pa t76546 l76550 ls76551\">a </span><span class=\"pp-class-20 pa t76546 l76552 ls20450\">result </span><span class=\"pp-class-20 pa t76546 l76553 ls54057\">of </span><span class=\"pp-class-20 pa t76546 l76554 ls76555\">the </span><span class=\"pp-class-20 pa t76546 l76556 ls53935\">Belgian </span><span class=\"pp-class-20 pa t76546 l76557 ls53939\">legislation </span><span class=\"pp-class-20 pa t76546 l76558 ls40775\">applicable </span><span class=\"pp-class-20 pa t76546 l76559 ls11619\">to </span><span class=\"pp-class-20 pa t76546 l76560 ls76561\">pension </span><span class=\"pp-class-20 pa t76546 l76562 ls53935\">plans </span><span class=\"pp-class-20 pa t76546 l76563 ls76564\">(so-called </span><span class=\"pp-class-20 pa t76546 l76565 ls53949\">\u2018Law </span><span class=\"pp-class-20 pa t76566 l3 ls54980\">Vandenbroucke\u2019), </span><span class=\"pp-class-20 pa t76566 l76567 ls1574\">all </span><span class=\"pp-class-20 pa t76566 l76568 ls3601\">Belgian </span><span class=\"pp-class-20 pa t76566 l76569 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76570 ls1329\">contribution </span><span class=\"pp-class-20 pa t76566 l76571 ls2378\">plans </span><span class=\"pp-class-20 pa t76566 l76572 ls787\">have </span><span class=\"pp-class-20 pa t76566 l76573 ls618\">to </span><span class=\"pp-class-20 pa t76566 l76574 ls6777\">be </span><span class=\"pp-class-20 pa t76566 l76575 ls7707\">considered </span><span class=\"pp-class-20 pa t76566 l76576 ls1903\">under </span><span class=\"pp-class-20 pa t76566 l76577 ls4628\">IFRS </span><span class=\"pp-class-20 pa t76566 l22744 ls6305\">as </span><span class=\"pp-class-20 pa t76566 l76578 xx96 ls4731\">defined </span><span class=\"pp-class-20 pa t76566 l76579 xx96 ls2639\">benefit </span><span class=\"pp-class-20 pa t76580 l3 ls1164\">plans. </span><span class=\"pp-class-20 pa t76580 l76581 ls119\">This </span><span class=\"pp-class-20 pa t76580 l76582 ls527\">\u2018Law </span><span class=\"pp-class-20 pa t76580 l76583 ls5644\">Vandenbroucke\u2019, </span><span class=\"pp-class-20 pa t76580 l76584 ls511\">which </span><span class=\"pp-class-20 pa t76580 l76585 ls5172\">came </span><span class=\"pp-class-20 pa t76580 l76586 ls2684\">into </span><span class=\"pp-class-20 pa t76580 l76587 ls647\">force </span><span class=\"pp-class-20 pa t76580 l76588 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76589 ls4140\">2004, </span><span class=\"pp-class-20 pa t76580 l76590 ls967\">states </span><span class=\"pp-class-20 pa t76580 l76591 ls1017\">that </span><span class=\"pp-class-20 pa t76580 l76592 ls4113\">in </span><span class=\"pp-class-20 pa t76580 l76593 ls2440\">the </span><span class=\"pp-class-20 pa t76580 l76594 ls777\">context </span><span class=\"pp-class-20 pa t76580 l47020 ls3592\">of </span><span class=\"pp-class-20 pa t76580 l76595 xx96 ls11345\">defined </span><span class=\"pp-class-20 pa t76596 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76596 l76597 ls835\">plans, </span><span class=\"pp-class-20 pa t76596 l76598 ls451\">the </span><span class=\"pp-class-20 pa t76596 l76599 ls1266\">employer </span><span class=\"pp-class-20 pa t76596 l76600 ls3615\">must </span><span class=\"pp-class-20 pa t76596 l76601 ls3551\">guarantee </span><span class=\"pp-class-20 pa t76596 l76602\">a </span><span class=\"pp-class-20 pa t76596 l76603 ls1566\">minimum </span><span class=\"pp-class-20 pa t76596 l76604 ls627\">return </span><span class=\"pp-class-20 pa t76596 l76605 ls295\">of </span><span class=\"pp-class-20 pa t76596 l76606 ls4231\">3.75% </span><span class=\"pp-class-20 pa t76596 l76607 ls313\">on </span><span class=\"pp-class-20 pa t76596 l76608 ls631\">employee </span><span class=\"pp-class-20 pa t76596 l76609 ls2718\">contributions </span><span class=\"pp-class-20 pa t76610 l3 ls8875\">and </span><span class=\"pp-class-20 pa t76610 l76611 ls6565\">3.25% </span><span class=\"pp-class-20 pa t76610 l76612 ls346\">on </span><span class=\"pp-class-20 pa t76610 l76613 ls2201\">employer </span><span class=\"pp-class-20 pa t76610 l76614 ls214\">contributions. </span><span class=\"pp-class-20 pa t76610 l76615 ls32729\">As </span><span class=\"pp-class-20 pa t76610 l76616 ls1017\">from </span><span class=\"pp-class-20 pa t76610 l76617 ls2180\">January </span><span class=\"pp-class-20 pa t76610 l76618 ls60\">1, </span><span class=\"pp-class-20 pa t76610 l76619 ls10237\">2016, </span><span class=\"pp-class-20 pa t76610 l76620 ls3182\">these </span><span class=\"pp-class-20 pa t76610 l76621 ls161\">percentages </span><span class=\"pp-class-20 pa t76610 l76622 ls4706\">have </span><span class=\"pp-class-20 pa t76610 l76623 ls9822\">been </span><span class=\"pp-class-20 pa t76610 l76624 ls362\">reviewed </span><span class=\"pp-class-20 pa t76625 l3 ls1036\">and </span><span class=\"pp-class-20 pa t76625 l76626 ls333\">adjusted </span><span class=\"pp-class-20 pa t76625 l76627 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76628 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l76629 ls142\">single </span><span class=\"pp-class-20 pa t76625 l76630 ls2352\">rate </span><span class=\"pp-class-20 pa t76625 l76631 ls231\">which </span><span class=\"pp-class-20 pa t76625 l76632 ls2757\">varies </span><span class=\"pp-class-20 pa t76625 l76633 ls8789\">with </span><span class=\"pp-class-20 pa t76625 l76634 ls1495\">the </span><span class=\"pp-class-20 pa t76625 l76635 ls811\">market </span><span class=\"pp-class-20 pa t76625 l76636 ls190\">rates, </span><span class=\"pp-class-20 pa t76625 l76637 ls2977\">subject </span><span class=\"pp-class-20 pa t76625 l76638 ls5380\">to </span><span class=\"pp-class-20 pa t76625 l76639 ls21162\">a </span><span class=\"pp-class-20 pa t76625 l71190 ls2080\">minimum </span><span class=\"pp-class-20 pa t76625 l76640 ls8819\">of </span><span class=\"pp-class-20 pa t76625 l76641 ls1576\">1.75% </span><span class=\"pp-class-20 pa t76625 l76642 ls648\">and </span><span class=\"pp-class-20 pa t76643 l3 ls25758\">a </span><span class=\"pp-class-20 pa t76643 l76644 ls406\">maximum </span><span class=\"pp-class-20 pa t76643 l76645 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76646 ls2807\">3.75%, </span><span class=\"pp-class-20 pa t76643 l76647 ls2867\">reducing </span><span class=\"pp-class-20 pa t76643 l76648 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76649 ls11030\">risk </span><span class=\"pp-class-20 pa t76643 l76650 ls1333\">for </span><span class=\"pp-class-20 pa t76643 l76651 ls9651\">the </span><span class=\"pp-class-20 pa t76643 l76652 ls385\">employer. </span><span class=\"pp-class-20 pa t76643 l76653 ls2778\">Because </span><span class=\"pp-class-20 pa t76643 l76654 ls1500\">of </span><span class=\"pp-class-20 pa t76643 l76655 ls1189\">this </span><span class=\"pp-class-20 pa t76643 l76656 ls161\">minimum </span><span class=\"pp-class-20 pa t76643 l76657 ls901\">guaranteed </span><span class=\"pp-class-20 pa t76643 l76658 ls3581\">return </span><span class=\"pp-class-20 pa t76659 l3 ls4058\">for </span><span class=\"pp-class-20 pa t76659 l76660 xx96 ls10966\">defined </span><span class=\"pp-class-20 pa t76659 l76661 ls811\">contribution </span><span class=\"pp-class-20 pa t76659 l76662 ls1095\">plans </span><span class=\"pp-class-20 pa t76659 l76663 ls2778\">in </span><span class=\"pp-class-20 pa t76659 l76664 ls1021\">Belgium, </span><span class=\"pp-class-20 pa t76659 l76665 ls5431\">the </span><span class=\"pp-class-20 pa t76659 l76666 ls608\">employer </span><span class=\"pp-class-20 pa t76659 l76667 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76668 ls9444\">exposed </span><span class=\"pp-class-20 pa t76659 l76669 ls1233\">to </span><span class=\"pp-class-20 pa t76659 l76670 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76671 xx96 ls2372\">financial </span><span class=\"pp-class-20 pa t76659 l76672 ls6788\">risk </span><span class=\"pp-class-20 pa t76659 l76673 ls2594\">(there </span><span class=\"pp-class-20 pa t76659 l76674 ls2778\">is </span><span class=\"pp-class-20 pa t76659 l76675 ls33036\">a </span><span class=\"pp-class-20 pa t76659 l76676 ls669\">legal </span><span class=\"pp-class-20 pa t76677 l3 ls509\">obligation </span><span class=\"pp-class-20 pa t76677 l76678 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76679 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76680 ls9447\">further </span><span class=\"pp-class-20 pa t76677 l76681 ls157\">contributions </span><span class=\"pp-class-20 pa t76677 l76682 ls832\">if </span><span class=\"pp-class-20 pa t76677 l76683 ls8957\">the </span><span class=\"pp-class-20 pa t76677 l76684 ls303\">fund </span><span class=\"pp-class-20 pa t76677 l76685 ls3161\">does </span><span class=\"pp-class-20 pa t76677 l76686 ls2147\">not </span><span class=\"pp-class-20 pa t76677 l76687 ls1095\">hold </span><span class=\"pp-class-20 pa t76677 l76688 xx96 ls420\">sufficient </span><span class=\"pp-class-20 pa t76677 l76689 ls5670\">assets </span><span class=\"pp-class-20 pa t76677 l76690 ls1493\">to </span><span class=\"pp-class-20 pa t76677 l76691 ls4480\">pay </span><span class=\"pp-class-20 pa t76677 l76692 ls840\">all </span><span class=\"pp-class-20 pa t76677 l76693 ls491\">employee </span><span class=\"pp-class-20 pa t76694 l3 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t76694 l76695 ls2166\">relating </span><span class=\"pp-class-20 pa t76694 l76696 ls309\">to </span><span class=\"pp-class-20 pa t76694 l76697 ls631\">employee </span><span class=\"pp-class-20 pa t76694 l76698 ls98\">service </span><span class=\"pp-class-20 pa t76694 l76699 ls324\">in </span><span class=\"pp-class-20 pa t76694 l76700 ls451\">the </span><span class=\"pp-class-20 pa t76694 l76701 ls2594\">current </span><span class=\"pp-class-20 pa t76694 l76702 ls299\">and </span><span class=\"pp-class-20 pa t76694 l76703 ls360\">prior </span><span class=\"pp-class-20 pa t76694 l76704 ls2605\">periods). </span><span class=\"pp-class-20 pa t76694 l76705 ls1233\">These </span><span class=\"pp-class-20 pa t76694 l76706 ls2288\">plans </span><span class=\"pp-class-20 pa t76694 l76707 ls3416\">should </span><span class=\"pp-class-20 pa t76694 l76708 ls12078\">therefore </span><span class=\"pp-class-20 pa t76694 l44402 ls346\">be </span><span class=\"pp-class-20 pa t76709 l3 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t76709 l76710 ls299\">and </span><span class=\"pp-class-20 pa t76709 l76711 ls604\">accounted </span><span class=\"pp-class-20 pa t76709 l76712 ls350\">for </span><span class=\"pp-class-20 pa t76709 l76713 ls624\">as </span><span class=\"pp-class-20 pa t76709 l76714 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t76709 l76715 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76709 l76716 ls2288\">plans </span><span class=\"pp-class-20 pa t76709 l76717 ls2537\">under </span><span class=\"pp-class-20 pa t76709 l76718 ls12244\">IAS </span><span class=\"pp-class-20 pa t76709 l39467 ls66826\">19.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7776\"><div class=\" w4676 h1 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76719 l3 ls5382\">The </span><span class=\"pp-class-20 pa t76719 l76720 ls274\">following </span><span class=\"pp-class-20 pa t76719 l76721 ls318\">tables </span><span class=\"pp-class-20 pa t76719 l76722 ls1329\">reconcile </span><span class=\"pp-class-20 pa t76719 l76723 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76724 ls1305\">amounts </span><span class=\"pp-class-20 pa t76719 l76725 ls4178\">recognised </span><span class=\"pp-class-20 pa t76719 l76635 ls608\">in </span><span class=\"pp-class-20 pa t76719 l76726 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76727 ls5265\">statement </span><span class=\"pp-class-20 pa t76719 l76728 ls689\">of </span><span class=\"pp-class-20 pa t76719 l76729 xx96 ls2035\">financial </span><span class=\"pp-class-20 pa t76719 l76730 ls7744\">position, </span><span class=\"pp-class-20 pa t76719 l76731 ls210\">the </span><span class=\"pp-class-20 pa t76719 l76732 ls8636\">statement </span><span class=\"pp-class-20 pa t76733 l3 ls295\">of </span><span class=\"pp-class-20 pa t76733 l5940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t76733 l76734 ls2778\">or </span><span class=\"pp-class-20 pa t76733 l76735 ls1333\">loss </span><span class=\"pp-class-20 pa t76733 l76736 ls299\">and </span><span class=\"pp-class-20 pa t76733 l76737 ls451\">the </span><span class=\"pp-class-20 pa t76733 l76738 ls397\">statement </span><span class=\"pp-class-20 pa t76733 l76739 ls295\">of </span><span class=\"pp-class-20 pa t76733 l76740 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76733 l76741 ls3024\">income:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7777\"><div class=\" w4676 h76742 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Defined </span><span class=\"pp-class-65 pa t70499 l70562\">benefit </span><span class=\"pp-class-65 pa t70499 l70565\">obligation</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26921\">29,848 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26922 ls67117\">12,933\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Fair </span><span class=\"pp-class-65 pa t70500 l76743\">value </span><span class=\"pp-class-65 pa t70500 l76744\">of </span><span class=\"pp-class-65 pa t70500 l76745\">plan </span><span class=\"pp-class-65 pa t70500 l76746\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l71246\">(22,092)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70742 ls67526\">\u00a0(7,569)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t76514 l70505 ls299\">POST-EMPLOYMENT </span><span class=\"pp-class-167 pa t76514 l76747 ls1480\">OBLIGATIONS </span><span class=\"pp-class-167 pa t76514 l76748\">(FUNDED </span><span class=\"pp-class-167 pa t76514 l76749 ls33804\">STATUS)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\">Current </span><span class=\"pp-class-65 pa t76520 l67188\">service </span><span class=\"pp-class-65 pa t76520 l76750\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l23115 ls107\">Past </span><span class=\"pp-class-65 pa t70798 l76751\">service </span><span class=\"pp-class-65 pa t70798 l76752\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l71331\"></span><span class=\"pp-class-65 pa t70798 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l76522 ls66966\">\u00a0-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l23115 ls19165\">Service </span><span class=\"pp-class-66 pa t76753 l71773\">cost </span><span class=\"pp-class-66 pa t76753 l76754\">recognised </span><span class=\"pp-class-66 pa t76753 l76755\">as </span><span class=\"pp-class-66 pa t76753 l76756\">part </span><span class=\"pp-class-66 pa t76753 l76757\">of </span><span class=\"pp-class-66 pa t76753 l76758\">employee </span><span class=\"pp-class-66 pa t76753 l76759\">benefit </span><span class=\"pp-class-66 pa t76753 l76760\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l74664\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76753 l76761 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l23115\">Net </span><span class=\"pp-class-65 pa t70574 l67437\">interest </span><span class=\"pp-class-65 pa t70574 l76762\">expenses </span><span class=\"pp-class-65 pa t70574 l76763\">on </span><span class=\"pp-class-65 pa t70574 l76764\">post-employment </span><span class=\"pp-class-65 pa t70574 l76765\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70574 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l23115 ls1769\">Total </span><span class=\"pp-class-66 pa t76767 l26407\">defined </span><span class=\"pp-class-66 pa t76767 l76768\">benefit </span><span class=\"pp-class-66 pa t76767 l76769\">cost </span><span class=\"pp-class-66 pa t76767 l76770\">(statement </span><span class=\"pp-class-66 pa t76767 l76771\">of </span><span class=\"pp-class-66 pa t76767 l76772\">profit </span><span class=\"pp-class-66 pa t76767 l76773\">or </span><span class=\"pp-class-66 pa t76767 l76774\">loss)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l74664 ls66978\">2,985\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76767 l76761 ls67272\">640\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76775 l23115\">Remeasurements </span><span class=\"pp-class-66 pa t76775 l76776\">of </span><span class=\"pp-class-66 pa t76775 l76777\">defined </span><span class=\"pp-class-66 pa t76775 l76778\">benefit </span><span class=\"pp-class-66 pa t76775 l76779\">plans </span><span class=\"pp-class-66 pa t76780 l23115\">(other </span><span class=\"pp-class-66 pa t76780 l76781\">comprehensive </span><span class=\"pp-class-66 pa t76780 l76782\">income)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l74664 ls66978\">1,965\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76780 l76761 ls67272\">731\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7779\"><div class=\" w4676 h76787 pa t2 l3 wtro4 xx76788 tro6 xx76789\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76790 l3 ls889\">The </span><span class=\"pp-class-20 pa t76790 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t76790 l21607 ls365\">table </span><span class=\"pp-class-20 pa t76790 l74937 ls2326\">reconciles </span><span class=\"pp-class-20 pa t76790 l75966 ls451\">the </span><span class=\"pp-class-20 pa t76790 l75967 ls10411\">post-employment </span><span class=\"pp-class-20 pa t76790 l76791 ls1613\">obligations: </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7780\"><div class=\" w4676 h76792 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115\">Net </span><span class=\"pp-class-66 pa t70499 l69810\">liability </span><span class=\"pp-class-66 pa t70499 l76793\">as </span><span class=\"pp-class-66 pa t70499 l76794\">at </span><span class=\"pp-class-66 pa t70499 l76795\">January </span><span class=\"pp-class-66 pa t70499 l76796\">1</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74664\">5,364 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l74665 ls66978\">4,518\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Service </span><span class=\"pp-class-65 pa t70500 l76797\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">2,904 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">495\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Net </span><span class=\"pp-class-65 pa t70501 l67437\">interest </span><span class=\"pp-class-65 pa t70501 l76762\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l76766\">81 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67239 ls67272\">145\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls11239\">Remeasurements </span><span class=\"pp-class-65 pa t70502 l76798\">of </span><span class=\"pp-class-65 pa t70502 l76799\">defined </span><span class=\"pp-class-65 pa t70502 l23126\">benefit </span><span class=\"pp-class-65 pa t70502 l76800\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">1,965 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67239 ls67272\">731\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Employer </span><span class=\"pp-class-65 pa t70503 l76801\">contributions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70740\"></span><span class=\"pp-class-65 pa t70503 l70741\">(2,558) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70752 ls67117\">\u00a0(525)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70504 l23115 ls4157\">NET </span><span class=\"pp-class-167 pa t70504 l76802 ls9737\">LIABILITY </span><span class=\"pp-class-167 pa t70504 l76803\">AS </span><span class=\"pp-class-167 pa t70504 l76804 ls72040\">AT </span><span class=\"pp-class-167 pa t70504 l76805\">DECEMBER </span><span class=\"pp-class-167 pa t70504 l76806\">31</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74664 ls66978\">7,757\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l74665 ls66978\">5,364\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__58": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7673\"><div class=\" w4676 h70600 pa t2 l3 wtro4 xx69352 tro6 xx69353\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t69354 l3 ls70601\">7.\t</span><span class=\"pp-class-19 pa t69354 l17371 ls30964\">Depreciation </span><span class=\"pp-class-19 pa t69354 l70602 ls180\">and </span><span class=\"pp-class-19 pa t69354 l70603 ls1771\">amortisation </span><span class=\"pp-class-19 pa t70604 l3 ls1694\">expenses</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7674\"><div class=\" w4676 h70605 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Amortisation </span><span class=\"pp-class-65 pa t70499 l70606\">of </span><span class=\"pp-class-65 pa t70499 l70607\">intangible </span><span class=\"pp-class-65 pa t70499 l70608\">assets </span><span class=\"pp-class-65 pa t70499 l70609\">(see </span><span class=\"pp-class-65 pa t70499 l70610\">note </span><span class=\"pp-class-65 pa t70499 l70611\">14)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70564\">1,170 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67233 ls66978\">1,265\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70500 l66953\">of </span><span class=\"pp-class-65 pa t70500 l70612 ls2730\">property, </span><span class=\"pp-class-65 pa t70500 l70613\">plant </span><span class=\"pp-class-65 pa t70500 l70614\">and </span><span class=\"pp-class-65 pa t70500 l70615\">equipment </span><span class=\"pp-class-65 pa t70500 l70616\">(see </span><span class=\"pp-class-65 pa t70500 l70617\">note </span><span class=\"pp-class-65 pa t70500 l70618\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">32,159 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">29,191\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Depreciation </span><span class=\"pp-class-65 pa t70501 l66953\">of </span><span class=\"pp-class-65 pa t70501 l70612\">right-of-use </span><span class=\"pp-class-65 pa t70501 l70619\">assets </span><span class=\"pp-class-65 pa t70501 l70620\">(see </span><span class=\"pp-class-65 pa t70501 l70621\">note </span><span class=\"pp-class-65 pa t70501 l70622\">15)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70564\">6,870 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67233 ls66978\">6,137\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70623 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70623 l70505 ls4295\">depreciation </span><span class=\"pp-class-155 pa t70623 l70624\">and </span><span class=\"pp-class-155 pa t70623 l70625 ls618\">amortisation </span><span class=\"pp-class-155 pa t70623 l70626\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70628\">40,199</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70629 ls67006\">36,593\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__60": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7675\"><div class=\" w4676 h70630 pa t2 l3 wtro4 xx70631 tro6 xx70632\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70633 l3 ls8655\">8.\t</span><span class=\"pp-class-19 pa t70633 l17371 ls5099\">Other </span><span class=\"pp-class-19 pa t70633 l70634 ls4314\">operating </span><span class=\"pp-class-19 pa t70633 l70635 ls4979\">income </span><span class=\"pp-class-19 pa t70633 l70636 ls180\">and </span><span class=\"pp-class-19 pa t70633 l70637 ls1694\">expenses</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70638 l3 ls889\">The </span><span class=\"pp-class-20 pa t70638 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70638 l70640 ls2639\">income </span><span class=\"pp-class-20 pa t70638 l70641 ls3386\">consists </span><span class=\"pp-class-20 pa t70638 l70642 ls3386\">primarily </span><span class=\"pp-class-20 pa t70638 l70643 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70644 ls1472\">external </span><span class=\"pp-class-20 pa t70638 l70645 ls3675\">sales </span><span class=\"pp-class-20 pa t70638 l70646 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70647 ls629\">raw </span><span class=\"pp-class-20 pa t70638 l70648 ls838\">materials </span><span class=\"pp-class-20 pa t70638 l70649 ls299\">and </span><span class=\"pp-class-20 pa t70638 l70650 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70651 ls214\">non-core </span><span class=\"pp-class-20 pa t70652 l3 ls8964\">items, </span><span class=\"pp-class-20 pa t70652 l70653 ls4818\">various </span><span class=\"pp-class-20 pa t70652 l70654 ls3473\">costs </span><span class=\"pp-class-20 pa t70652 l70655 ls920\">recovered </span><span class=\"pp-class-20 pa t70652 l70656 ls1221\">at </span><span class=\"pp-class-20 pa t70652 l70657 ls451\">the </span><span class=\"pp-class-20 pa t70652 l70658 ls511\">time </span><span class=\"pp-class-20 pa t70652 l70659 ls295\">of </span><span class=\"pp-class-20 pa t70652 l70660 ls631\">sale </span><span class=\"pp-class-20 pa t70652 l70661 ls299\">and </span><span class=\"pp-class-20 pa t70652 l70662 xx96 ls759\">indemnification </span><span class=\"pp-class-20 pa t70652 l70663 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70664 l3 ls889\">The </span><span class=\"pp-class-20 pa t70664 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70664 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70664 l70640 ls4265\">expenses </span><span class=\"pp-class-20 pa t70664 l70665 ls1123\">include </span><span class=\"pp-class-20 pa t70664 l29462 ls1144\">local </span><span class=\"pp-class-20 pa t70664 l70666 ls901\">levies </span><span class=\"pp-class-20 pa t70664 l70667 ls307\">(property </span><span class=\"pp-class-20 pa t70664 l70668 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70669 ls499\">municipal </span><span class=\"pp-class-20 pa t70664 l70670 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70671 ls161\">packaging </span><span class=\"pp-class-20 pa t70664 l70672 ls618\">tax\u2026) </span><span class=\"pp-class-20 pa t70673 l3 ls299\">and </span><span class=\"pp-class-20 pa t70673 l539 ls3043\">penalties.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__62": {
   "value": "<span class=\"pp-class-20 pa t70638 l3 ls889\">The </span><span class=\"pp-class-20 pa t70638 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70638 l70640 ls2639\">income </span><span class=\"pp-class-20 pa t70638 l70641 ls3386\">consists </span><span class=\"pp-class-20 pa t70638 l70642 ls3386\">primarily </span><span class=\"pp-class-20 pa t70638 l70643 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70644 ls1472\">external </span><span class=\"pp-class-20 pa t70638 l70645 ls3675\">sales </span><span class=\"pp-class-20 pa t70638 l70646 ls295\">of </span><span class=\"pp-class-20 pa t70638 l70647 ls629\">raw </span><span class=\"pp-class-20 pa t70638 l70648 ls838\">materials </span><span class=\"pp-class-20 pa t70638 l70649 ls299\">and </span><span class=\"pp-class-20 pa t70638 l70650 ls1921\">other </span><span class=\"pp-class-20 pa t70638 l70651 ls214\">non-core </span><span class=\"pp-class-20 pa t70652 l3 ls8964\">items, </span><span class=\"pp-class-20 pa t70652 l70653 ls4818\">various </span><span class=\"pp-class-20 pa t70652 l70654 ls3473\">costs </span><span class=\"pp-class-20 pa t70652 l70655 ls920\">recovered </span><span class=\"pp-class-20 pa t70652 l70656 ls1221\">at </span><span class=\"pp-class-20 pa t70652 l70657 ls451\">the </span><span class=\"pp-class-20 pa t70652 l70658 ls511\">time </span><span class=\"pp-class-20 pa t70652 l70659 ls295\">of </span><span class=\"pp-class-20 pa t70652 l70660 ls631\">sale </span><span class=\"pp-class-20 pa t70652 l70661 ls299\">and </span><span class=\"pp-class-20 pa t70652 l70662 xx96 ls759\">indemnification </span><span class=\"pp-class-20 pa t70652 l70663 ls2477\">payments.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__63": {
   "value": "<span class=\"pp-class-20 pa t70664 l3 ls889\">The </span><span class=\"pp-class-20 pa t70664 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t70664 l70639 ls1268\">operating </span><span class=\"pp-class-20 pa t70664 l70640 ls4265\">expenses </span><span class=\"pp-class-20 pa t70664 l70665 ls1123\">include </span><span class=\"pp-class-20 pa t70664 l29462 ls1144\">local </span><span class=\"pp-class-20 pa t70664 l70666 ls901\">levies </span><span class=\"pp-class-20 pa t70664 l70667 ls307\">(property </span><span class=\"pp-class-20 pa t70664 l70668 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70669 ls499\">municipal </span><span class=\"pp-class-20 pa t70664 l70670 ls220\">taxes, </span><span class=\"pp-class-20 pa t70664 l70671 ls161\">packaging </span><span class=\"pp-class-20 pa t70664 l70672 ls618\">tax\u2026) </span><span class=\"pp-class-20 pa t70673 l3 ls299\">and </span><span class=\"pp-class-20 pa t70673 l539 ls3043\">penalties.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__68": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__69": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__70": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__71": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__72": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__73": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7680\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls70785\">10.\t</span><span class=\"pp-class-19 pa t70784 l17371 ls3627\">Financial </span><span class=\"pp-class-19 pa t70784 l70786 ls70787\">result</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7683\"><div class=\" w4676 h70788 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest </span><span class=\"pp-class-65 pa t70499 l70789\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70740\"></span><span class=\"pp-class-65 pa t70499 l70741\">(3,299)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l70742 ls10223\">\u00a0(4,448)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Interest </span><span class=\"pp-class-65 pa t70500 l70789\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">3,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">3,505\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l23115\">Interest </span><span class=\"pp-class-66 pa t70501 l26577\">income </span><span class=\"pp-class-66 pa t70501 l70790\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70791\"></span><span class=\"pp-class-66 pa t70501 l70792\">(235)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70501 l70793 ls67006\">\u00a0(942)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l23115 ls1451\">Foreign </span><span class=\"pp-class-66 pa t70503 l70794\">exchange </span><span class=\"pp-class-66 pa t70503 l70795\">gains </span><span class=\"pp-class-66 pa t70503 l70796\">(losses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70756 ls7651\">(1,431)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70503 l70797 ls67032\">(358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l23115\">Other </span><span class=\"pp-class-66 pa t70798 l67082\">financial </span><span class=\"pp-class-66 pa t70798 l70799\">income </span><span class=\"pp-class-66 pa t70798 l70800\">(expenses)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70792 ls67032\">(733)\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70798 l70797 ls67032\">(913)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70801 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70801 l70505 ls105\">financial </span><span class=\"pp-class-155 pa t70801 l70802 ls387\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70803 ls67526\">\u00a0(2,399)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t63768 l70757 ls67526\">\u00a0(2,213)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7684\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls889\">The </span><span class=\"pp-class-20 pa t6619 l3495 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t6619 l3496 ls352\">result </span><span class=\"pp-class-20 pa t6619 l3497 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3498 ls324\">EUR </span><span class=\"pp-class-20 pa t6619 l3499 ls3500\">-2.4 </span><span class=\"pp-class-20 pa t6619 l3501 ls1930\">million </span><span class=\"pp-class-20 pa t6619 l3502 ls3386\">consists </span><span class=\"pp-class-20 pa t6619 l3503 ls1297\">mainly </span><span class=\"pp-class-20 pa t6619 l3504 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3505 ls397\">interest </span><span class=\"pp-class-20 pa t6619 l3506 ls3507\">expenses, </span><span class=\"pp-class-20 pa t6619 l3508 ls3509\">net </span><span class=\"pp-class-20 pa t6619 l3510 ls295\">of </span><span class=\"pp-class-20 pa t6619 l3511 ls436\">cash </span><span class=\"pp-class-20 pa t6619 l3512 ls511\">deposit </span><span class=\"pp-class-20 pa t6619 l3513 ls3514\">income, </span><span class=\"pp-class-20 pa t6621 l3 ls307\">bank </span><span class=\"pp-class-20 pa t6621 l70805 ls770\">charges </span><span class=\"pp-class-20 pa t6621 l70806 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70807\">a </span><span class=\"pp-class-20 pa t6621 l70808 ls3520\">negative </span><span class=\"pp-class-20 pa t6621 l70809 ls2352\">impact </span><span class=\"pp-class-20 pa t6621 l70810 ls295\">of </span><span class=\"pp-class-20 pa t6621 l70811 ls1359\">realised </span><span class=\"pp-class-20 pa t6621 l70812 ls299\">and </span><span class=\"pp-class-20 pa t6621 l70813 ls3526\">unrealised </span><span class=\"pp-class-20 pa t6621 l70814 ls174\">exchange </span><span class=\"pp-class-20 pa t6621 l70815 ls557\">results </span><span class=\"pp-class-20 pa t6621 l70816 ls313\">on </span><span class=\"pp-class-20 pa t6621 l70817 ls311\">balance </span><span class=\"pp-class-20 pa t6621 l70818 ls545\">sheet </span><span class=\"pp-class-20 pa t6621 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t6623 l3 ls324\">in </span><span class=\"pp-class-20 pa t6623 l3919 ls1059\">foreign </span><span class=\"pp-class-20 pa t6623 l70820 ls283\">currencies.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44782 l3 ls889\">The </span><span class=\"pp-class-20 pa t44782 l70821 ls1059\">foreign </span><span class=\"pp-class-20 pa t44782 l70822 ls174\">exchange </span><span class=\"pp-class-20 pa t44782 l70823 ls2097\">gains </span><span class=\"pp-class-20 pa t44782 l70824 ls3254\">(losses) </span><span class=\"pp-class-20 pa t44782 l70825 ls305\">are </span><span class=\"pp-class-20 pa t44782 l70826 ls553\">related </span><span class=\"pp-class-20 pa t44782 l70827 ls309\">to </span><span class=\"pp-class-20 pa t44782 l70828 ls451\">the </span><span class=\"pp-class-20 pa t44782 l70829 ls615\">realisation </span><span class=\"pp-class-20 pa t44782 l70830 ls299\">and </span><span class=\"pp-class-20 pa t44782 l70831 ls651\">revaluation </span><span class=\"pp-class-20 pa t44782 l70832 ls295\">of </span><span class=\"pp-class-20 pa t44782 l70833 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t44782 l70819 ls464\">positions </span><span class=\"pp-class-20 pa t56407 l3 ls1297\">mainly </span><span class=\"pp-class-20 pa t56407 l70834 ls324\">in </span><span class=\"pp-class-20 pa t56407 l70835 ls7132\">GBP </span><span class=\"pp-class-20 pa t56407 l70836 ls817\">(pounds </span><span class=\"pp-class-20 pa t56407 l70837 ls1297\">sterling) </span><span class=\"pp-class-20 pa t56407 l70838 ls299\">and </span><span class=\"pp-class-20 pa t56407 l70839 ls4319\">USD </span><span class=\"pp-class-20 pa t56407 l70840 ls411\">(US </span><span class=\"pp-class-20 pa t56407 l70841 ls19688\">dollars).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__74": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7685\"><div class=\" w4676 h70842 pa t2 l3 wtro4 xx70843 tro6 xx70844\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70845 l3 ls70846\">11.\t</span><span class=\"pp-class-19 pa t70845 l17371 ls4979\">Income </span><span class=\"pp-class-19 pa t70845 l70847 ls33779\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7686\"><div class=\" w4676 h71118 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71213 l3 ls71214\">11.2\t</span><span class=\"pp-class-25 pa t71213 l17371 ls178\">Income </span><span class=\"pp-class-25 pa t71213 l71215 ls7088\">taxes </span><span class=\"pp-class-25 pa t71213 l71216 ls1877\">in </span><span class=\"pp-class-25 pa t71213 l71217 ls986\">the </span><span class=\"pp-class-25 pa t71213 l71218 ls10914\">statement </span><span class=\"pp-class-25 pa t71213 l71219 ls3394\">of </span><span class=\"pp-class-25 pa t71213 l71220 ls2846\">profit </span><span class=\"pp-class-25 pa t71213 l71221 ls3394\">or </span><span class=\"pp-class-25 pa t71213 l71222 ls1271\">loss</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71223 l3 ls889\">The </span><span class=\"pp-class-20 pa t71223 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71223 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71223 l71225 ls1123\">recognised </span><span class=\"pp-class-20 pa t71223 l71226 ls324\">in </span><span class=\"pp-class-20 pa t71223 l71227 ls451\">the </span><span class=\"pp-class-20 pa t71223 l71228 ls397\">statement </span><span class=\"pp-class-20 pa t71223 l71229 ls295\">of </span><span class=\"pp-class-20 pa t71223 l71230 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t71223 l71231 ls2778\">or </span><span class=\"pp-class-20 pa t71223 l71232 ls1333\">loss </span><span class=\"pp-class-20 pa t71223 l71233 ls342\">can </span><span class=\"pp-class-20 pa t71223 l71234 ls346\">be </span><span class=\"pp-class-20 pa t71223 l71235 ls397\">detailed </span><span class=\"pp-class-20 pa t71223 l71236 ls624\">as </span><span class=\"pp-class-20 pa t71223 l71237 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7687\"><div class=\" w4676 h71238 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Current </span><span class=\"pp-class-65 pa t70499 l67188\">taxes </span><span class=\"pp-class-65 pa t70499 l71239\">in </span><span class=\"pp-class-65 pa t70499 l71240\">respect </span><span class=\"pp-class-65 pa t70499 l71241\">of </span><span class=\"pp-class-65 pa t70499 l71242\">the </span><span class=\"pp-class-65 pa t70499 l71243\">current </span><span class=\"pp-class-65 pa t70499 l71244\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l71245\"></span><span class=\"pp-class-65 pa t70499 l71246\">(46,877)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67224 ls1576\">\u00a0(42,134)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">taxes </span><span class=\"pp-class-65 pa t70500 l71239\">in </span><span class=\"pp-class-65 pa t70500 l71240\">respect </span><span class=\"pp-class-65 pa t70500 l71241\">of </span><span class=\"pp-class-65 pa t70500 l71242\">the </span><span class=\"pp-class-65 pa t70500 l71243\">prior </span><span class=\"pp-class-65 pa t70500 l71247\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">446 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">467\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t70501 l71248 ls4448\">Taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71249\"></span><span class=\"pp-class-65 pa t70501 l71250 ls9421\">(987)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71251 ls71252\">\u00a0(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Deferred </span><span class=\"pp-class-65 pa t70502 l67172\">taxes </span><span class=\"pp-class-65 pa t70502 l71253\">in </span><span class=\"pp-class-65 pa t70502 l71254\">respect </span><span class=\"pp-class-65 pa t70502 l71255\">of </span><span class=\"pp-class-65 pa t70502 l71256\">the </span><span class=\"pp-class-65 pa t70502 l71257\">current </span><span class=\"pp-class-65 pa t70502 l71258\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71259\"></span><span class=\"pp-class-65 pa t70502 l71260 ls7287\">(4,862)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71261 ls71262\">\u00a0(2,843)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Deferred </span><span class=\"pp-class-65 pa t70503 l67172\">taxes </span><span class=\"pp-class-65 pa t70503 l71253\">in </span><span class=\"pp-class-65 pa t70503 l71254\">respect </span><span class=\"pp-class-65 pa t70503 l71255\">of </span><span class=\"pp-class-65 pa t70503 l71256\">the </span><span class=\"pp-class-65 pa t70503 l71257\">prior </span><span class=\"pp-class-65 pa t70503 l71263\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70750\"></span><span class=\"pp-class-65 pa t70503 l70751\">(648)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70742 ls10223\">\u00a0(1,085)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">income </span><span class=\"pp-class-155 pa t70504 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71265 ls14412\">(52,928) </span><span class=\"pp-class-128 pa t70506 l71266 ls71267\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71268 ls1323\">(46,769)\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7688\"><div class=\" w4676 h71269 pa t2 l3 wtro4 xx71270 tro6 xx71271\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71272 l3 ls889\">The </span><span class=\"pp-class-20 pa t71272 l21606 ls553\">average </span><span class=\"pp-class-20 pa t71272 l71273 ls759\">effective </span><span class=\"pp-class-20 pa t71272 l71274 ls3553\">tax </span><span class=\"pp-class-20 pa t71272 l71275 ls713\">rate </span><span class=\"pp-class-20 pa t71272 l71276 ls324\">in </span><span class=\"pp-class-20 pa t71272 l71277 ls689\">2025 </span><span class=\"pp-class-20 pa t71272 l71278 ls324\">is </span><span class=\"pp-class-20 pa t71272 l71279 ls573\">constant </span><span class=\"pp-class-20 pa t71272 l71280 ls309\">to </span><span class=\"pp-class-20 pa t71272 l71281 ls379\">2024 </span><span class=\"pp-class-20 pa t71272 l71282 ls1221\">at </span><span class=\"pp-class-20 pa t71272 l71283 ls1980\">23.5%.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7689\"><div class=\" w4676 h71284 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71119 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71225 ls545\">expense </span><span class=\"pp-class-20 pa t71119 l37728 ls342\">can </span><span class=\"pp-class-20 pa t71119 l71285 ls346\">be </span><span class=\"pp-class-20 pa t71119 l71286 ls460\">reconciled </span><span class=\"pp-class-20 pa t71119 l71287 ls624\">as </span><span class=\"pp-class-20 pa t71119 l71288 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7690\"><div class=\" w4676 h71289 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Result </span><span class=\"pp-class-66 pa t26920 l69804\">before </span><span class=\"pp-class-66 pa t26920 l69805\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l70569\">225,197 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Legal </span><span class=\"pp-class-65 pa t26923 l31782\">tax </span><span class=\"pp-class-65 pa t26923 l46653\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l71290\">25.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l57994 ls67006\">25.00%\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l23115\">Income </span><span class=\"pp-class-66 pa t71291 l71292\">tax </span><span class=\"pp-class-66 pa t71291 l71293\">expense </span><span class=\"pp-class-66 pa t71291 l71294\">computed </span><span class=\"pp-class-66 pa t71291 l71295\">at </span><span class=\"pp-class-66 pa t71291 l71296\">the </span><span class=\"pp-class-66 pa t71291 l71297\">legal </span><span class=\"pp-class-66 pa t71291 l71298\">tax </span><span class=\"pp-class-66 pa t71291 l71299 ls324\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71300\"></span><span class=\"pp-class-66 pa t71291 l71301\">(56,299) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71302 ls69855\">\u00a0(49,813)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l23115\">Effect </span><span class=\"pp-class-65 pa t57204 l67369\">of </span><span class=\"pp-class-65 pa t57204 l67370\">different </span><span class=\"pp-class-65 pa t57204 l71303\">tax </span><span class=\"pp-class-65 pa t57204 l71304\">rates </span><span class=\"pp-class-65 pa t57204 l71305\">in </span><span class=\"pp-class-65 pa t57204 l71306\">other </span><span class=\"pp-class-65 pa t57204 l71307\">countries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l70564\">2,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l67233 ls66978\">1,473\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l23115\">Deductions </span><span class=\"pp-class-65 pa t26359 l71308\">of </span><span class=\"pp-class-65 pa t26359 l71309\">taxable </span><span class=\"pp-class-65 pa t26359 l71310\">income </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l70564\">3,392 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l67233 ls66978\">5,373\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t26360 l71311\">adjustments </span><span class=\"pp-class-65 pa t26360 l71312\">for </span><span class=\"pp-class-65 pa t26360 l71313\">prior </span><span class=\"pp-class-65 pa t26360 l71314\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70750\"></span><span class=\"pp-class-65 pa t26360 l70751\">(202) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70752 ls67117\">\u00a0(618)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l23115\">Disallowed </span><span class=\"pp-class-65 pa t71315 l71316\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70750\"></span><span class=\"pp-class-65 pa t71315 l70751\">(910) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70742 ls67526\">\u00a0(1,095)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t69327 l71311\">exempted </span><span class=\"pp-class-65 pa t69327 l71317\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l71318\"></span><span class=\"pp-class-65 pa t69327 l71319\">8 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l67235 ls66934\">56\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71320 l71311\">losses </span><span class=\"pp-class-65 pa t71320 l71321\">used </span><span class=\"pp-class-65 pa t71320 l71322\">for </span><span class=\"pp-class-65 pa t71320 l71323\">which </span><span class=\"pp-class-65 pa t71320 l71324\">no </span><span class=\"pp-class-65 pa t71320 l71325\">deferred </span><span class=\"pp-class-65 pa t71320 l71326\">tax </span><span class=\"pp-class-65 pa t71320 l71327\">asset </span><span class=\"pp-class-65 pa t71320 l71328\">has </span><span class=\"pp-class-65 pa t71320 l71329\">been </span><span class=\"pp-class-65 pa t71320 l71330\">recorded</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l71331\"></span><span class=\"pp-class-65 pa t71320 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l67235 ls66934\">37\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l23115\">Unrecognised </span><span class=\"pp-class-65 pa t26380 l71332\">deferred </span><span class=\"pp-class-65 pa t26380 l71333\">tax </span><span class=\"pp-class-65 pa t26380 l71334\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70740\"></span><span class=\"pp-class-65 pa t26380 l70741\">(1,239) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70752 ls67117\">\u00a0(677)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t26381 l71335\">tax</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l70750\"></span><span class=\"pp-class-65 pa t26381 l70751\">(987) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l71336 ls7651\">(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l70749\">355 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l71337 ls67032\">(332)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t71338 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t71338 l70505\">income </span><span class=\"pp-class-155 pa t71338 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71301\">(52,928) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71340 ls10223\">(46,769)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l23115\">Effective </span><span class=\"pp-class-65 pa t71341 l71342\">tax </span><span class=\"pp-class-65 pa t71341 l71343\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l71344\">23.5%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l58002 ls67032\">23.5%\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7691\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71345 l3 ls2185\">In </span><span class=\"pp-class-20 pa t71345 l71346 ls994\">October </span><span class=\"pp-class-20 pa t71345 l71347 ls25421\">2021, </span><span class=\"pp-class-20 pa t71345 l71348 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71349 ls2594\">OECD </span><span class=\"pp-class-20 pa t71345 l71350 ls876\">reached </span><span class=\"pp-class-20 pa t71345 l71351 ls750\">agreement </span><span class=\"pp-class-20 pa t71345 l71352 ls4068\">on </span><span class=\"pp-class-20 pa t71345 l71353 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71354 ls397\">Pillar </span><span class=\"pp-class-20 pa t71345 l71355 ls60930\">Two </span><span class=\"pp-class-20 pa t71345 l71356 ls587\">global </span><span class=\"pp-class-20 pa t71345 l71357 ls2836\">minimum </span><span class=\"pp-class-20 pa t71345 l71358 ls6194\">tax </span><span class=\"pp-class-20 pa t71345 l71359 ls449\">rules </span><span class=\"pp-class-20 pa t71345 l71360 ls151\">to </span><span class=\"pp-class-20 pa t71345 l71361 ls389\">address </span><span class=\"pp-class-20 pa t71345 l71362 ls303\">the </span><span class=\"pp-class-20 pa t71363 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71363 l19581 ls2732\">challenges </span><span class=\"pp-class-20 pa t71363 l71364 ls1564\">arising </span><span class=\"pp-class-20 pa t71363 l71365 ls1361\">from </span><span class=\"pp-class-20 pa t71363 l71366 ls3071\">digitalisation </span><span class=\"pp-class-20 pa t71363 l71367 ls295\">of </span><span class=\"pp-class-20 pa t71363 l71368 ls451\">the </span><span class=\"pp-class-20 pa t71363 l71369 ls1102\">economy. </span><span class=\"pp-class-20 pa t71363 l71370 ls889\">The </span><span class=\"pp-class-20 pa t71363 l71371 ls1051\">agreement </span><span class=\"pp-class-20 pa t71363 l71372 ls464\">includes </span><span class=\"pp-class-20 pa t71363 l71373\">a </span><span class=\"pp-class-20 pa t71363 l71374 ls2836\">coordinated </span><span class=\"pp-class-20 pa t71363 l71375 ls157\">system </span><span class=\"pp-class-20 pa t71376 l3 ls2762\">of </span><span class=\"pp-class-20 pa t71376 l71377 ls3794\">Global </span><span class=\"pp-class-20 pa t71376 l71378 ls509\">anti-Base </span><span class=\"pp-class-20 pa t71376 l71379 ls1361\">Erosion </span><span class=\"pp-class-20 pa t71376 l71380 ls3024\">(GloBE) </span><span class=\"pp-class-20 pa t71376 l71381 ls10\">rules </span><span class=\"pp-class-20 pa t71376 l71382 ls663\">that </span><span class=\"pp-class-20 pa t71376 l71383 ls1507\">are </span><span class=\"pp-class-20 pa t71376 l71384 ls3416\">designed </span><span class=\"pp-class-20 pa t71376 l71385 ls151\">to </span><span class=\"pp-class-20 pa t71376 l71386 ls738\">ensure </span><span class=\"pp-class-20 pa t71376 l71387 ls161\">large </span><span class=\"pp-class-20 pa t71376 l71388 ls10457\">multinational </span><span class=\"pp-class-20 pa t71376 l71389 ls2487\">companies </span><span class=\"pp-class-20 pa t71376 l71390 ls1137\">pay </span><span class=\"pp-class-20 pa t71376 l71391 ls281\">a </span><span class=\"pp-class-20 pa t71392 l3 ls1359\">minimum </span><span class=\"pp-class-20 pa t71392 l71393 ls2035\">level </span><span class=\"pp-class-20 pa t71392 l71394 ls3425\">of </span><span class=\"pp-class-20 pa t71392 l71395 ls5670\">tax </span><span class=\"pp-class-20 pa t71392 l71396 ls8819\">on </span><span class=\"pp-class-20 pa t71392 l71397 ls6142\">the </span><span class=\"pp-class-20 pa t71392 l30115 ls365\">income </span><span class=\"pp-class-20 pa t71392 l71398 ls2469\">arising </span><span class=\"pp-class-20 pa t71392 l71399 ls88\">in </span><span class=\"pp-class-20 pa t71392 l71400 ls2594\">each </span><span class=\"pp-class-20 pa t71392 l71401 ls4538\">jurisdiction </span><span class=\"pp-class-20 pa t71392 l71402 ls1032\">where </span><span class=\"pp-class-20 pa t71392 l71403 ls1217\">they </span><span class=\"pp-class-20 pa t71392 l71404 ls1380\">operate, </span><span class=\"pp-class-20 pa t71392 l71405 ls453\">establishing </span><span class=\"pp-class-20 pa t71392 l71406 ls20326\">a </span><span class=\"pp-class-20 pa t71392 l71407 ls397\">global </span><span class=\"pp-class-20 pa t71408 l3 ls573\">minimum </span><span class=\"pp-class-20 pa t71408 l71409 ls2639\">corporate </span><span class=\"pp-class-20 pa t71408 l71410 ls3161\">tax </span><span class=\"pp-class-20 pa t71408 l71411 ls2201\">rate </span><span class=\"pp-class-20 pa t71408 l71412 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71413 ls17626\">15% </span><span class=\"pp-class-20 pa t71408 l71414 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l61643 ls7143\">the </span><span class=\"pp-class-20 pa t71408 l71415 xx96 ls3675\">profit. </span><span class=\"pp-class-20 pa t71408 l71416 ls1615\">This </span><span class=\"pp-class-20 pa t71408 l71417 ls3758\">set </span><span class=\"pp-class-20 pa t71408 l71418 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71419 ls1478\">measures </span><span class=\"pp-class-20 pa t71408 l71420 ls289\">would </span><span class=\"pp-class-20 pa t71408 l71421 ls9708\">be </span><span class=\"pp-class-20 pa t71408 l71422 ls929\">applied </span><span class=\"pp-class-20 pa t71408 l71423 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l71424 ls4171\">a </span><span class=\"pp-class-20 pa t71408 l71425 ls560\">Country-</span><span class=\"pp-class-20 pa t71426 l3 ls1157\">by-Country </span><span class=\"pp-class-20 pa t71426 l71427 ls854\">basis </span><span class=\"pp-class-20 pa t71426 l71428 ls309\">to </span><span class=\"pp-class-20 pa t71426 l71429 ls69\">multinational </span><span class=\"pp-class-20 pa t71426 l71430 ls835\">companies </span><span class=\"pp-class-20 pa t71426 l71431 ls285\">with </span><span class=\"pp-class-20 pa t71426 l71432 ls1097\">revenue </span><span class=\"pp-class-20 pa t71426 l71433 ls891\">exceeding </span><span class=\"pp-class-20 pa t71426 l71434 ls324\">EUR </span><span class=\"pp-class-20 pa t71426 l71435 ls4113\">750 </span><span class=\"pp-class-20 pa t71426 l71436 ls3396\">million.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71437 l3 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t71437 l71438 ls451\">the </span><span class=\"pp-class-20 pa t71437 l71439 ls1478\">Group </span><span class=\"pp-class-20 pa t71437 l71440 ls2137\">has </span><span class=\"pp-class-20 pa t71437 l71441 ls1123\">recognised </span><span class=\"pp-class-20 pa t71437 l71442 ls15\">an </span><span class=\"pp-class-20 pa t71437 l71443 ls750\">estimated </span><span class=\"pp-class-20 pa t71437 l71444 ls4265\">top-up </span><span class=\"pp-class-20 pa t71437 l71445 ls3553\">tax </span><span class=\"pp-class-20 pa t71437 l71446 ls2166\">relating </span><span class=\"pp-class-20 pa t71437 l71447 ls309\">to </span><span class=\"pp-class-20 pa t71437 l71448 ls248\">its </span><span class=\"pp-class-20 pa t71437 l71449 ls1219\">activities </span><span class=\"pp-class-20 pa t71437 l71450 ls324\">in </span><span class=\"pp-class-20 pa t71437 l71451 ls876\">Switzerland.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7695\"><div class=\" w71456 h71457 pa t2 l3 wtro4 xx71458 tro6 xx71459\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71460 l3 ls71461\">11.3\t</span><span class=\"pp-class-25 pa t71460 l17371 ls178\">Income </span><span class=\"pp-class-25 pa t71460 l71215 ls7088\">taxes </span><span class=\"pp-class-25 pa t71460 l71216 ls1877\">in </span><span class=\"pp-class-25 pa t71460 l71217 ls986\">the </span><span class=\"pp-class-25 pa t71460 l71218 ls10914\">statement </span><span class=\"pp-class-25 pa t71460 l71219 ls3394\">of </span><span class=\"pp-class-25 pa t71460 l71220 ls192\">financial </span><span class=\"pp-class-25 pa t71460 l71462 ls1507\">position</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t71463 l3 ls2326\">Deferred </span><span class=\"pp-class-69 pa t71463 l71464 ls1129\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71151 l3 ls889\">The </span><span class=\"pp-class-20 pa t71151 l21606 ls1051\">deferred </span><span class=\"pp-class-20 pa t71151 l71465 ls3553\">tax </span><span class=\"pp-class-20 pa t71151 l71466 ls15\">assets </span><span class=\"pp-class-20 pa t71151 l71467 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71468 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71151 l71469 ls342\">can </span><span class=\"pp-class-20 pa t71151 l71470 ls346\">be </span><span class=\"pp-class-20 pa t71151 l71471 ls460\">reconciled </span><span class=\"pp-class-20 pa t71151 l71472 ls624\">as </span><span class=\"pp-class-20 pa t71151 l71473 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7696\"><div class=\" w4676 h71474 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503\"></span><span class=\"pp-class-65 pa t71502 l71504\">(34,727) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71505\"></span><span class=\"pp-class-65 pa t71502 l71506\">(172) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507\"></span><span class=\"pp-class-65 pa t71502 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71509\">806 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510\"></span><span class=\"pp-class-65 pa t71502 l71511\">(34,093) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503\"></span><span class=\"pp-class-65 pa t71512 l71504\">(42,948) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513\"></span><span class=\"pp-class-65 pa t71512 l71514\">(5,680) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507\"></span><span class=\"pp-class-65 pa t71512 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71515\">2,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510\"></span><span class=\"pp-class-65 pa t71512 l71511\">(46,564) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71517\">286 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507\"></span><span class=\"pp-class-65 pa t67055 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518\"></span><span class=\"pp-class-65 pa t67055 l71519\">(51) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520\">697 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71521\">1,161 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522\"></span><span class=\"pp-class-65 pa t67064 l71523\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71524\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526\">1,620 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527\"></span><span class=\"pp-class-65 pa t67066 l71528\">(4,602) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71517\">632 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507\"></span><span class=\"pp-class-65 pa t67066 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71518\"></span><span class=\"pp-class-65 pa t67066 l71519\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529\"></span><span class=\"pp-class-65 pa t67066 l71530\">(3,998) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534\"></span><span class=\"pp-class-65 pa t71531 l71535\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71536\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507\"></span><span class=\"pp-class-65 pa t71531 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71537\">- </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521\">2,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71540\">1,201 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507\"></span><span class=\"pp-class-65 pa t71538 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71541\"></span><span class=\"pp-class-65 pa t71538 l71542\">(213) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526\">3,745 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521\">5,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71513\"></span><span class=\"pp-class-65 pa t71543 l71514\">(1,749) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507\"></span><span class=\"pp-class-65 pa t71543 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71544\"></span><span class=\"pp-class-65 pa t71543 l71509\">153 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526\">4,161 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547\"></span><span class=\"pp-class-127 pa t71546 l71548\">(72,140) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549\"></span><span class=\"pp-class-127 pa t71546 l71550\">(5,510) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71551\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l15099\">2,732 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552\"></span><span class=\"pp-class-127 pa t71546 l71553\">(74,431) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521\">2,485 </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526\">3,957 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503\"></span><span class=\"pp-class-65 pa t67346 l71504\">(74,624) </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510\"></span><span class=\"pp-class-65 pa t67346 l71511\">(78,388) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7697\"><div class=\" w4676 h71564 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503 ls69855\">\u00a0(33,820)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71522 ls66978\">\u00a0(76)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71541 ls67117\">\u00a0(831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510 ls69855\">\u00a0(34,727)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503 ls69855\">\u00a0(38,452)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513 ls67526\">\u00a0(3,471)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71565 ls67526\">\u00a0(1,025)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510 ls69855\">\u00a0(42,948)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516 ls67272\">666\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71505 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518 ls66978\">\u00a0(12)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520 ls67272\">463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71516 ls67272\">998\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522 ls66978\">\u00a0(85)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71566 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71509 ls67272\">153\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526 ls66978\">1,161\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527 ls67526\">\u00a0(4,113)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71505 ls67117\">\u00a0(513)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71567 ls66934\">23\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529 ls67526\">\u00a0(4,602)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71568 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71569 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71570 ls66934\">\u00a0-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521 ls66978\">6,402\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71513 ls67526\">\u00a0(3,760)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71509 ls67272\">115\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526 ls66978\">2,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521 ls66978\">2,414\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71540 ls66978\">4,170\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71541 ls67117\">\u00a0(828)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526 ls66978\">5,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547 ls69855\">\u00a0(65,905)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549 ls67526\">\u00a0(3,927)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71571 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71572 ls67526\">\u00a0(2,403)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552 ls69855\">\u00a0(72,140)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521 ls66978\">2,120\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526 ls66978\">2,485\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503 ls69855\">\u00a0(68,024)\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510 ls69855\">\u00a0(74,624)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7698\"><div class=\" w4676 h71573 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls2253\">The </span><span class=\"pp-class-20 pa t68246 l71574 ls4778\">recognition </span><span class=\"pp-class-20 pa t68246 l71575 ls468\">of </span><span class=\"pp-class-20 pa t68246 l71576 ls2127\">these </span><span class=\"pp-class-20 pa t68246 l71577 ls184\">deferred </span><span class=\"pp-class-20 pa t68246 l71578 ls476\">tax </span><span class=\"pp-class-20 pa t68246 l71579 ls994\">assets </span><span class=\"pp-class-20 pa t68246 l71580 ls2977\">is </span><span class=\"pp-class-20 pa t68246 l71581 ls10\">supported </span><span class=\"pp-class-20 pa t68246 l71582 ls414\">by </span><span class=\"pp-class-20 pa t68246 l71583 xx96 ls1595\">profit </span><span class=\"pp-class-20 pa t68246 l71584 ls1113\">expectations </span><span class=\"pp-class-20 pa t68246 l71585 ls94\">in </span><span class=\"pp-class-20 pa t68246 l71586 ls4586\">the </span><span class=\"pp-class-20 pa t68246 l71587 ls4178\">foreseeable </span><span class=\"pp-class-20 pa t68246 l71588 ls14381\">future.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71589 l3 ls534\">At </span><span class=\"pp-class-20 pa t71589 l71590 ls3925\">year-end </span><span class=\"pp-class-20 pa t71589 l71591 ls356\">2025, </span><span class=\"pp-class-20 pa t71589 l71592 ls451\">the </span><span class=\"pp-class-20 pa t71589 l71593 ls1478\">Group </span><span class=\"pp-class-20 pa t71589 l71594 ls3416\">did </span><span class=\"pp-class-20 pa t71589 l71595 ls994\">not </span><span class=\"pp-class-20 pa t71589 l71596 ls540\">recognise </span><span class=\"pp-class-20 pa t71589 l71597 ls1051\">deferred </span><span class=\"pp-class-20 pa t71589 l71598 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71599 ls15\">assets </span><span class=\"pp-class-20 pa t71589 l71600 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71601 ls595\">unused </span><span class=\"pp-class-20 pa t71589 l71602 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71603 ls110\">losses </span><span class=\"pp-class-20 pa t71589 l71604 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71605\">a </span><span class=\"pp-class-20 pa t71589 l71606 ls311\">total </span><span class=\"pp-class-20 pa t71589 l3981 ls960\">gross </span><span class=\"pp-class-20 pa t71607 l3 ls689\">amount </span><span class=\"pp-class-20 pa t71607 l71608 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71609 ls324\">EUR </span><span class=\"pp-class-20 pa t71607 l71610 ls19380\">7.5 </span><span class=\"pp-class-20 pa t71607 l71611 ls1930\">million </span><span class=\"pp-class-20 pa t71607 l71612 ls285\">with </span><span class=\"pp-class-20 pa t71607 l71613 ls281\">a </span><span class=\"pp-class-20 pa t71607 l71614 ls2665\">maturity </span><span class=\"pp-class-20 pa t71607 l71615 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71616\">5 </span><span class=\"pp-class-20 pa t71607 l71617 ls3551\">years. </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7699\"><div class=\" w4676 h71573 pa t2 l3 wtro4 xx71618 tro6 xx71619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t71620 l3 ls199\">Current </span><span class=\"pp-class-69 pa t71620 l71621 ls1129\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68256 l3 ls889\">The </span><span class=\"pp-class-20 pa t68256 l71622 ls2594\">current </span><span class=\"pp-class-20 pa t68256 l71623 ls3553\">tax </span><span class=\"pp-class-20 pa t68256 l71624 ls15\">assets </span><span class=\"pp-class-20 pa t68256 l71625 ls1297\">mainly </span><span class=\"pp-class-20 pa t68256 l71626 ls2424\">relate </span><span class=\"pp-class-20 pa t68256 l71627 ls309\">to </span><span class=\"pp-class-20 pa t68256 l71628 ls451\">the </span><span class=\"pp-class-20 pa t68256 l71629 ls178\">excess </span><span class=\"pp-class-20 pa t68256 l71630 ls295\">of </span><span class=\"pp-class-20 pa t68256 l71631 ls1221\">pre-payments </span><span class=\"pp-class-20 pa t68256 l71632 ls449\">made </span><span class=\"pp-class-20 pa t68256 l71633 ls2201\">compared </span><span class=\"pp-class-20 pa t68256 l71634 ls309\">to </span><span class=\"pp-class-20 pa t68256 l71635 ls451\">the </span><span class=\"pp-class-20 pa t68256 l71636 ls551\">actual </span><span class=\"pp-class-20 pa t68256 l71637 ls2639\">income </span><span class=\"pp-class-20 pa t68271 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t68271 l71638 ls178\">payable </span><span class=\"pp-class-20 pa t68271 l71639 ls350\">for </span><span class=\"pp-class-20 pa t68271 l71640 ls451\">the </span><span class=\"pp-class-20 pa t68271 l71641 ls1712\">year. </span><span class=\"pp-class-20 pa t68271 l71642 ls889\">The </span><span class=\"pp-class-20 pa t68271 l71643 ls2594\">current </span><span class=\"pp-class-20 pa t68271 l71644 ls3553\">tax </span><span class=\"pp-class-20 pa t68271 l71645 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68271 l71646 ls1123\">include </span><span class=\"pp-class-20 pa t68271 l71647 ls551\">actual </span><span class=\"pp-class-20 pa t68271 l71648 ls369\">corporate </span><span class=\"pp-class-20 pa t68271 l71649 ls420\">taxes </span><span class=\"pp-class-20 pa t68271 l71650 ls6614\">payable.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__75-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71213 l3 ls71214\">11.2\t</span><span class=\"pp-class-25 pa t71213 l17371 ls178\">Income </span><span class=\"pp-class-25 pa t71213 l71215 ls7088\">taxes </span><span class=\"pp-class-25 pa t71213 l71216 ls1877\">in </span><span class=\"pp-class-25 pa t71213 l71217 ls986\">the </span><span class=\"pp-class-25 pa t71213 l71218 ls10914\">statement </span><span class=\"pp-class-25 pa t71213 l71219 ls3394\">of </span><span class=\"pp-class-25 pa t71213 l71220 ls2846\">profit </span><span class=\"pp-class-25 pa t71213 l71221 ls3394\">or </span><span class=\"pp-class-25 pa t71213 l71222 ls1271\">loss</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71223 l3 ls889\">The </span><span class=\"pp-class-20 pa t71223 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71223 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71223 l71225 ls1123\">recognised </span><span class=\"pp-class-20 pa t71223 l71226 ls324\">in </span><span class=\"pp-class-20 pa t71223 l71227 ls451\">the </span><span class=\"pp-class-20 pa t71223 l71228 ls397\">statement </span><span class=\"pp-class-20 pa t71223 l71229 ls295\">of </span><span class=\"pp-class-20 pa t71223 l71230 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t71223 l71231 ls2778\">or </span><span class=\"pp-class-20 pa t71223 l71232 ls1333\">loss </span><span class=\"pp-class-20 pa t71223 l71233 ls342\">can </span><span class=\"pp-class-20 pa t71223 l71234 ls346\">be </span><span class=\"pp-class-20 pa t71223 l71235 ls397\">detailed </span><span class=\"pp-class-20 pa t71223 l71236 ls624\">as </span><span class=\"pp-class-20 pa t71223 l71237 ls659\">follows:</span></p><div class=\"pp-class-4\" id=\"pp-id-7687\"><div class=\" w4676 h71238 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Current </span><span class=\"pp-class-65 pa t70499 l67188\">taxes </span><span class=\"pp-class-65 pa t70499 l71239\">in </span><span class=\"pp-class-65 pa t70499 l71240\">respect </span><span class=\"pp-class-65 pa t70499 l71241\">of </span><span class=\"pp-class-65 pa t70499 l71242\">the </span><span class=\"pp-class-65 pa t70499 l71243\">current </span><span class=\"pp-class-65 pa t70499 l71244\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l71245\"></span><span class=\"pp-class-65 pa t70499 l71246\">(46,877)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l67224 ls1576\">\u00a0(42,134)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Current </span><span class=\"pp-class-65 pa t70500 l67188\">taxes </span><span class=\"pp-class-65 pa t70500 l71239\">in </span><span class=\"pp-class-65 pa t70500 l71240\">respect </span><span class=\"pp-class-65 pa t70500 l71241\">of </span><span class=\"pp-class-65 pa t70500 l71242\">the </span><span class=\"pp-class-65 pa t70500 l71243\">prior </span><span class=\"pp-class-65 pa t70500 l71247\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70749\">446 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67239 ls67272\">467\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t70501 l71248 ls4448\">Taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71249\"></span><span class=\"pp-class-65 pa t70501 l71250 ls9421\">(987)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l71251 ls71252\">\u00a0(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115\">Deferred </span><span class=\"pp-class-65 pa t70502 l67172\">taxes </span><span class=\"pp-class-65 pa t70502 l71253\">in </span><span class=\"pp-class-65 pa t70502 l71254\">respect </span><span class=\"pp-class-65 pa t70502 l71255\">of </span><span class=\"pp-class-65 pa t70502 l71256\">the </span><span class=\"pp-class-65 pa t70502 l71257\">current </span><span class=\"pp-class-65 pa t70502 l71258\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71259\"></span><span class=\"pp-class-65 pa t70502 l71260 ls7287\">(4,862)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l71261 ls71262\">\u00a0(2,843)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Deferred </span><span class=\"pp-class-65 pa t70503 l67172\">taxes </span><span class=\"pp-class-65 pa t70503 l71253\">in </span><span class=\"pp-class-65 pa t70503 l71254\">respect </span><span class=\"pp-class-65 pa t70503 l71255\">of </span><span class=\"pp-class-65 pa t70503 l71256\">the </span><span class=\"pp-class-65 pa t70503 l71257\">prior </span><span class=\"pp-class-65 pa t70503 l71263\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70750\"></span><span class=\"pp-class-65 pa t70503 l70751\">(648)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70742 ls10223\">\u00a0(1,085)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t70504 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t70504 l70505\">income </span><span class=\"pp-class-155 pa t70504 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71265 ls14412\">(52,928) </span><span class=\"pp-class-128 pa t70506 l71266 ls71267\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l71268 ls1323\">(46,769)\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7688\"><div class=\" w4676 h71269 pa t2 l3 wtro4 xx71270 tro6 xx71271\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71272 l3 ls889\">The </span><span class=\"pp-class-20 pa t71272 l21606 ls553\">average </span><span class=\"pp-class-20 pa t71272 l71273 ls759\">effective </span><span class=\"pp-class-20 pa t71272 l71274 ls3553\">tax </span><span class=\"pp-class-20 pa t71272 l71275 ls713\">rate </span><span class=\"pp-class-20 pa t71272 l71276 ls324\">in </span><span class=\"pp-class-20 pa t71272 l71277 ls689\">2025 </span><span class=\"pp-class-20 pa t71272 l71278 ls324\">is </span><span class=\"pp-class-20 pa t71272 l71279 ls573\">constant </span><span class=\"pp-class-20 pa t71272 l71280 ls309\">to </span><span class=\"pp-class-20 pa t71272 l71281 ls379\">2024 </span><span class=\"pp-class-20 pa t71272 l71282 ls1221\">at </span><span class=\"pp-class-20 pa t71272 l71283 ls1980\">23.5%.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7689\"><div class=\" w4676 h71284 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l21606 ls2639\">income </span><span class=\"pp-class-20 pa t71119 l71224 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71225 ls545\">expense </span><span class=\"pp-class-20 pa t71119 l37728 ls342\">can </span><span class=\"pp-class-20 pa t71119 l71285 ls346\">be </span><span class=\"pp-class-20 pa t71119 l71286 ls460\">reconciled </span><span class=\"pp-class-20 pa t71119 l71287 ls624\">as </span><span class=\"pp-class-20 pa t71119 l71288 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7690\"><div class=\" w4676 h71289 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t26322 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Result </span><span class=\"pp-class-66 pa t26920 l69804\">before </span><span class=\"pp-class-66 pa t26920 l69805\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l70569\">225,197 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216 ls67040\">199,250\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Legal </span><span class=\"pp-class-65 pa t26923 l31782\">tax </span><span class=\"pp-class-65 pa t26923 l46653\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l71290\">25.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l57994 ls67006\">25.00%\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l23115\">Income </span><span class=\"pp-class-66 pa t71291 l71292\">tax </span><span class=\"pp-class-66 pa t71291 l71293\">expense </span><span class=\"pp-class-66 pa t71291 l71294\">computed </span><span class=\"pp-class-66 pa t71291 l71295\">at </span><span class=\"pp-class-66 pa t71291 l71296\">the </span><span class=\"pp-class-66 pa t71291 l71297\">legal </span><span class=\"pp-class-66 pa t71291 l71298\">tax </span><span class=\"pp-class-66 pa t71291 l71299 ls324\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71300\"></span><span class=\"pp-class-66 pa t71291 l71301\">(56,299) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71291 l71302 ls69855\">\u00a0(49,813)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l23115\">Effect </span><span class=\"pp-class-65 pa t57204 l67369\">of </span><span class=\"pp-class-65 pa t57204 l67370\">different </span><span class=\"pp-class-65 pa t57204 l71303\">tax </span><span class=\"pp-class-65 pa t57204 l71304\">rates </span><span class=\"pp-class-65 pa t57204 l71305\">in </span><span class=\"pp-class-65 pa t57204 l71306\">other </span><span class=\"pp-class-65 pa t57204 l71307\">countries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l70564\">2,739 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t57204 l67233 ls66978\">1,473\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l23115\">Deductions </span><span class=\"pp-class-65 pa t26359 l71308\">of </span><span class=\"pp-class-65 pa t26359 l71309\">taxable </span><span class=\"pp-class-65 pa t26359 l71310\">income </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l70564\">3,392 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26359 l67233 ls66978\">5,373\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t26360 l71311\">adjustments </span><span class=\"pp-class-65 pa t26360 l71312\">for </span><span class=\"pp-class-65 pa t26360 l71313\">prior </span><span class=\"pp-class-65 pa t26360 l71314\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70750\"></span><span class=\"pp-class-65 pa t26360 l70751\">(202) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26360 l70752 ls67117\">\u00a0(618)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l23115\">Disallowed </span><span class=\"pp-class-65 pa t71315 l71316\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70750\"></span><span class=\"pp-class-65 pa t71315 l70751\">(910) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71315 l70742 ls67526\">\u00a0(1,095)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t69327 l71311\">exempted </span><span class=\"pp-class-65 pa t69327 l71317\">income</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l71318\"></span><span class=\"pp-class-65 pa t69327 l71319\">8 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t69327 l67235 ls66934\">56\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71320 l71311\">losses </span><span class=\"pp-class-65 pa t71320 l71321\">used </span><span class=\"pp-class-65 pa t71320 l71322\">for </span><span class=\"pp-class-65 pa t71320 l71323\">which </span><span class=\"pp-class-65 pa t71320 l71324\">no </span><span class=\"pp-class-65 pa t71320 l71325\">deferred </span><span class=\"pp-class-65 pa t71320 l71326\">tax </span><span class=\"pp-class-65 pa t71320 l71327\">asset </span><span class=\"pp-class-65 pa t71320 l71328\">has </span><span class=\"pp-class-65 pa t71320 l71329\">been </span><span class=\"pp-class-65 pa t71320 l71330\">recorded</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l71331\"></span><span class=\"pp-class-65 pa t71320 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71320 l67235 ls66934\">37\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l23115\">Unrecognised </span><span class=\"pp-class-65 pa t26380 l71332\">deferred </span><span class=\"pp-class-65 pa t26380 l71333\">tax </span><span class=\"pp-class-65 pa t26380 l71334\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70740\"></span><span class=\"pp-class-65 pa t26380 l70741\">(1,239) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26380 l70752 ls67117\">\u00a0(677)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l23115 ls602\">Withholding </span><span class=\"pp-class-65 pa t26381 l71335\">tax</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l70750\"></span><span class=\"pp-class-65 pa t26381 l70751\">(987) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26381 l71336 ls7651\">(1,174)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l70749\">355 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26384 l71337 ls67032\">(332)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t71338 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t71338 l70505\">income </span><span class=\"pp-class-155 pa t71338 l71264 ls659\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71301\">(52,928) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71339 l71340 ls10223\">(46,769)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l23115\">Effective </span><span class=\"pp-class-65 pa t71341 l71342\">tax </span><span class=\"pp-class-65 pa t71341 l71343\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l71344\">23.5%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71341 l58002 ls67032\">23.5%\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7691\"><div class=\" w4676 h70804 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71345 l3 ls2185\">In </span><span class=\"pp-class-20 pa t71345 l71346 ls994\">October </span><span class=\"pp-class-20 pa t71345 l71347 ls25421\">2021, </span><span class=\"pp-class-20 pa t71345 l71348 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71349 ls2594\">OECD </span><span class=\"pp-class-20 pa t71345 l71350 ls876\">reached </span><span class=\"pp-class-20 pa t71345 l71351 ls750\">agreement </span><span class=\"pp-class-20 pa t71345 l71352 ls4068\">on </span><span class=\"pp-class-20 pa t71345 l71353 ls1453\">the </span><span class=\"pp-class-20 pa t71345 l71354 ls397\">Pillar </span><span class=\"pp-class-20 pa t71345 l71355 ls60930\">Two </span><span class=\"pp-class-20 pa t71345 l71356 ls587\">global </span><span class=\"pp-class-20 pa t71345 l71357 ls2836\">minimum </span><span class=\"pp-class-20 pa t71345 l71358 ls6194\">tax </span><span class=\"pp-class-20 pa t71345 l71359 ls449\">rules </span><span class=\"pp-class-20 pa t71345 l71360 ls151\">to </span><span class=\"pp-class-20 pa t71345 l71361 ls389\">address </span><span class=\"pp-class-20 pa t71345 l71362 ls303\">the </span><span class=\"pp-class-20 pa t71363 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71363 l19581 ls2732\">challenges </span><span class=\"pp-class-20 pa t71363 l71364 ls1564\">arising </span><span class=\"pp-class-20 pa t71363 l71365 ls1361\">from </span><span class=\"pp-class-20 pa t71363 l71366 ls3071\">digitalisation </span><span class=\"pp-class-20 pa t71363 l71367 ls295\">of </span><span class=\"pp-class-20 pa t71363 l71368 ls451\">the </span><span class=\"pp-class-20 pa t71363 l71369 ls1102\">economy. </span><span class=\"pp-class-20 pa t71363 l71370 ls889\">The </span><span class=\"pp-class-20 pa t71363 l71371 ls1051\">agreement </span><span class=\"pp-class-20 pa t71363 l71372 ls464\">includes </span><span class=\"pp-class-20 pa t71363 l71373\">a </span><span class=\"pp-class-20 pa t71363 l71374 ls2836\">coordinated </span><span class=\"pp-class-20 pa t71363 l71375 ls157\">system </span><span class=\"pp-class-20 pa t71376 l3 ls2762\">of </span><span class=\"pp-class-20 pa t71376 l71377 ls3794\">Global </span><span class=\"pp-class-20 pa t71376 l71378 ls509\">anti-Base </span><span class=\"pp-class-20 pa t71376 l71379 ls1361\">Erosion </span><span class=\"pp-class-20 pa t71376 l71380 ls3024\">(GloBE) </span><span class=\"pp-class-20 pa t71376 l71381 ls10\">rules </span><span class=\"pp-class-20 pa t71376 l71382 ls663\">that </span><span class=\"pp-class-20 pa t71376 l71383 ls1507\">are </span><span class=\"pp-class-20 pa t71376 l71384 ls3416\">designed </span><span class=\"pp-class-20 pa t71376 l71385 ls151\">to </span><span class=\"pp-class-20 pa t71376 l71386 ls738\">ensure </span><span class=\"pp-class-20 pa t71376 l71387 ls161\">large </span><span class=\"pp-class-20 pa t71376 l71388 ls10457\">multinational </span><span class=\"pp-class-20 pa t71376 l71389 ls2487\">companies </span><span class=\"pp-class-20 pa t71376 l71390 ls1137\">pay </span><span class=\"pp-class-20 pa t71376 l71391 ls281\">a </span><span class=\"pp-class-20 pa t71392 l3 ls1359\">minimum </span><span class=\"pp-class-20 pa t71392 l71393 ls2035\">level </span><span class=\"pp-class-20 pa t71392 l71394 ls3425\">of </span><span class=\"pp-class-20 pa t71392 l71395 ls5670\">tax </span><span class=\"pp-class-20 pa t71392 l71396 ls8819\">on </span><span class=\"pp-class-20 pa t71392 l71397 ls6142\">the </span><span class=\"pp-class-20 pa t71392 l30115 ls365\">income </span><span class=\"pp-class-20 pa t71392 l71398 ls2469\">arising </span><span class=\"pp-class-20 pa t71392 l71399 ls88\">in </span><span class=\"pp-class-20 pa t71392 l71400 ls2594\">each </span><span class=\"pp-class-20 pa t71392 l71401 ls4538\">jurisdiction </span><span class=\"pp-class-20 pa t71392 l71402 ls1032\">where </span><span class=\"pp-class-20 pa t71392 l71403 ls1217\">they </span><span class=\"pp-class-20 pa t71392 l71404 ls1380\">operate, </span><span class=\"pp-class-20 pa t71392 l71405 ls453\">establishing </span><span class=\"pp-class-20 pa t71392 l71406 ls20326\">a </span><span class=\"pp-class-20 pa t71392 l71407 ls397\">global </span><span class=\"pp-class-20 pa t71408 l3 ls573\">minimum </span><span class=\"pp-class-20 pa t71408 l71409 ls2639\">corporate </span><span class=\"pp-class-20 pa t71408 l71410 ls3161\">tax </span><span class=\"pp-class-20 pa t71408 l71411 ls2201\">rate </span><span class=\"pp-class-20 pa t71408 l71412 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71413 ls17626\">15% </span><span class=\"pp-class-20 pa t71408 l71414 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l61643 ls7143\">the </span><span class=\"pp-class-20 pa t71408 l71415 xx96 ls3675\">profit. </span><span class=\"pp-class-20 pa t71408 l71416 ls1615\">This </span><span class=\"pp-class-20 pa t71408 l71417 ls3758\">set </span><span class=\"pp-class-20 pa t71408 l71418 ls7132\">of </span><span class=\"pp-class-20 pa t71408 l71419 ls1478\">measures </span><span class=\"pp-class-20 pa t71408 l71420 ls289\">would </span><span class=\"pp-class-20 pa t71408 l71421 ls9708\">be </span><span class=\"pp-class-20 pa t71408 l71422 ls929\">applied </span><span class=\"pp-class-20 pa t71408 l71423 ls11478\">on </span><span class=\"pp-class-20 pa t71408 l71424 ls4171\">a </span><span class=\"pp-class-20 pa t71408 l71425 ls560\">Country-</span><span class=\"pp-class-20 pa t71426 l3 ls1157\">by-Country </span><span class=\"pp-class-20 pa t71426 l71427 ls854\">basis </span><span class=\"pp-class-20 pa t71426 l71428 ls309\">to </span><span class=\"pp-class-20 pa t71426 l71429 ls69\">multinational </span><span class=\"pp-class-20 pa t71426 l71430 ls835\">companies </span><span class=\"pp-class-20 pa t71426 l71431 ls285\">with </span><span class=\"pp-class-20 pa t71426 l71432 ls1097\">revenue </span><span class=\"pp-class-20 pa t71426 l71433 ls891\">exceeding </span><span class=\"pp-class-20 pa t71426 l71434 ls324\">EUR </span><span class=\"pp-class-20 pa t71426 l71435 ls4113\">750 </span><span class=\"pp-class-20 pa t71426 l71436 ls3396\">million.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71437 l3 ls3146\">Therefore, </span><span class=\"pp-class-20 pa t71437 l71438 ls451\">the </span><span class=\"pp-class-20 pa t71437 l71439 ls1478\">Group </span><span class=\"pp-class-20 pa t71437 l71440 ls2137\">has </span><span class=\"pp-class-20 pa t71437 l71441 ls1123\">recognised </span><span class=\"pp-class-20 pa t71437 l71442 ls15\">an </span><span class=\"pp-class-20 pa t71437 l71443 ls750\">estimated </span><span class=\"pp-class-20 pa t71437 l71444 ls4265\">top-up </span><span class=\"pp-class-20 pa t71437 l71445 ls3553\">tax </span><span class=\"pp-class-20 pa t71437 l71446 ls2166\">relating </span><span class=\"pp-class-20 pa t71437 l71447 ls309\">to </span><span class=\"pp-class-20 pa t71437 l71448 ls248\">its </span><span class=\"pp-class-20 pa t71437 l71449 ls1219\">activities </span><span class=\"pp-class-20 pa t71437 l71450 ls324\">in </span><span class=\"pp-class-20 pa t71437 l71451 ls876\">Switzerland.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t71463 l3 ls2326\">Deferred </span><span class=\"pp-class-69 pa t71463 l71464 ls1129\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71151 l3 ls889\">The </span><span class=\"pp-class-20 pa t71151 l21606 ls1051\">deferred </span><span class=\"pp-class-20 pa t71151 l71465 ls3553\">tax </span><span class=\"pp-class-20 pa t71151 l71466 ls15\">assets </span><span class=\"pp-class-20 pa t71151 l71467 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71468 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71151 l71469 ls342\">can </span><span class=\"pp-class-20 pa t71151 l71470 ls346\">be </span><span class=\"pp-class-20 pa t71151 l71471 ls460\">reconciled </span><span class=\"pp-class-20 pa t71151 l71472 ls624\">as </span><span class=\"pp-class-20 pa t71151 l71473 ls659\">follows:</span></p><div class=\"pp-class-4\" id=\"pp-id-7696\"><div class=\" w4676 h71474 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503\"></span><span class=\"pp-class-65 pa t71502 l71504\">(34,727) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71505\"></span><span class=\"pp-class-65 pa t71502 l71506\">(172) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507\"></span><span class=\"pp-class-65 pa t71502 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71509\">806 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510\"></span><span class=\"pp-class-65 pa t71502 l71511\">(34,093) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503\"></span><span class=\"pp-class-65 pa t71512 l71504\">(42,948) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513\"></span><span class=\"pp-class-65 pa t71512 l71514\">(5,680) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507\"></span><span class=\"pp-class-65 pa t71512 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71515\">2,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510\"></span><span class=\"pp-class-65 pa t71512 l71511\">(46,564) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71517\">286 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507\"></span><span class=\"pp-class-65 pa t67055 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518\"></span><span class=\"pp-class-65 pa t67055 l71519\">(51) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520\">697 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71521\">1,161 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522\"></span><span class=\"pp-class-65 pa t67064 l71523\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71524\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526\">1,620 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527\"></span><span class=\"pp-class-65 pa t67066 l71528\">(4,602) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71517\">632 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507\"></span><span class=\"pp-class-65 pa t67066 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71518\"></span><span class=\"pp-class-65 pa t67066 l71519\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529\"></span><span class=\"pp-class-65 pa t67066 l71530\">(3,998) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534\"></span><span class=\"pp-class-65 pa t71531 l71535\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71536\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507\"></span><span class=\"pp-class-65 pa t71531 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71537\">- </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521\">2,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71540\">1,201 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507\"></span><span class=\"pp-class-65 pa t71538 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71541\"></span><span class=\"pp-class-65 pa t71538 l71542\">(213) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526\">3,745 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521\">5,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71513\"></span><span class=\"pp-class-65 pa t71543 l71514\">(1,749) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507\"></span><span class=\"pp-class-65 pa t71543 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71544\"></span><span class=\"pp-class-65 pa t71543 l71509\">153 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526\">4,161 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547\"></span><span class=\"pp-class-127 pa t71546 l71548\">(72,140) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549\"></span><span class=\"pp-class-127 pa t71546 l71550\">(5,510) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71551\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l15099\">2,732 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552\"></span><span class=\"pp-class-127 pa t71546 l71553\">(74,431) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521\">2,485 </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526\">3,957 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503\"></span><span class=\"pp-class-65 pa t67346 l71504\">(74,624) </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510\"></span><span class=\"pp-class-65 pa t67346 l71511\">(78,388) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7697\"><div class=\" w4676 h71564 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503 ls69855\">\u00a0(33,820)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71522 ls66978\">\u00a0(76)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71541 ls67117\">\u00a0(831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510 ls69855\">\u00a0(34,727)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503 ls69855\">\u00a0(38,452)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513 ls67526\">\u00a0(3,471)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71565 ls67526\">\u00a0(1,025)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510 ls69855\">\u00a0(42,948)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516 ls67272\">666\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71505 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518 ls66978\">\u00a0(12)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520 ls67272\">463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71516 ls67272\">998\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522 ls66978\">\u00a0(85)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71566 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71509 ls67272\">153\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526 ls66978\">1,161\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527 ls67526\">\u00a0(4,113)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71505 ls67117\">\u00a0(513)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71567 ls66934\">23\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529 ls67526\">\u00a0(4,602)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71568 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71569 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71570 ls66934\">\u00a0-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521 ls66978\">6,402\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71513 ls67526\">\u00a0(3,760)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71509 ls67272\">115\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526 ls66978\">2,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521 ls66978\">2,414\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71540 ls66978\">4,170\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71541 ls67117\">\u00a0(828)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526 ls66978\">5,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547 ls69855\">\u00a0(65,905)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549 ls67526\">\u00a0(3,927)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71571 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71572 ls67526\">\u00a0(2,403)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552 ls69855\">\u00a0(72,140)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521 ls66978\">2,120\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526 ls66978\">2,485\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503 ls69855\">\u00a0(68,024)\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510 ls69855\">\u00a0(74,624)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7698\"><div class=\" w4676 h71573 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls2253\">The </span><span class=\"pp-class-20 pa t68246 l71574 ls4778\">recognition </span><span class=\"pp-class-20 pa t68246 l71575 ls468\">of </span><span class=\"pp-class-20 pa t68246 l71576 ls2127\">these </span><span class=\"pp-class-20 pa t68246 l71577 ls184\">deferred </span><span class=\"pp-class-20 pa t68246 l71578 ls476\">tax </span><span class=\"pp-class-20 pa t68246 l71579 ls994\">assets </span><span class=\"pp-class-20 pa t68246 l71580 ls2977\">is </span><span class=\"pp-class-20 pa t68246 l71581 ls10\">supported </span><span class=\"pp-class-20 pa t68246 l71582 ls414\">by </span><span class=\"pp-class-20 pa t68246 l71583 xx96 ls1595\">profit </span><span class=\"pp-class-20 pa t68246 l71584 ls1113\">expectations </span><span class=\"pp-class-20 pa t68246 l71585 ls94\">in </span><span class=\"pp-class-20 pa t68246 l71586 ls4586\">the </span><span class=\"pp-class-20 pa t68246 l71587 ls4178\">foreseeable </span><span class=\"pp-class-20 pa t68246 l71588 ls14381\">future.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71589 l3 ls534\">At </span><span class=\"pp-class-20 pa t71589 l71590 ls3925\">year-end </span><span class=\"pp-class-20 pa t71589 l71591 ls356\">2025, </span><span class=\"pp-class-20 pa t71589 l71592 ls451\">the </span><span class=\"pp-class-20 pa t71589 l71593 ls1478\">Group </span><span class=\"pp-class-20 pa t71589 l71594 ls3416\">did </span><span class=\"pp-class-20 pa t71589 l71595 ls994\">not </span><span class=\"pp-class-20 pa t71589 l71596 ls540\">recognise </span><span class=\"pp-class-20 pa t71589 l71597 ls1051\">deferred </span><span class=\"pp-class-20 pa t71589 l71598 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71599 ls15\">assets </span><span class=\"pp-class-20 pa t71589 l71600 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71601 ls595\">unused </span><span class=\"pp-class-20 pa t71589 l71602 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71603 ls110\">losses </span><span class=\"pp-class-20 pa t71589 l71604 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71605\">a </span><span class=\"pp-class-20 pa t71589 l71606 ls311\">total </span><span class=\"pp-class-20 pa t71589 l3981 ls960\">gross </span><span class=\"pp-class-20 pa t71607 l3 ls689\">amount </span><span class=\"pp-class-20 pa t71607 l71608 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71609 ls324\">EUR </span><span class=\"pp-class-20 pa t71607 l71610 ls19380\">7.5 </span><span class=\"pp-class-20 pa t71607 l71611 ls1930\">million </span><span class=\"pp-class-20 pa t71607 l71612 ls285\">with </span><span class=\"pp-class-20 pa t71607 l71613 ls281\">a </span><span class=\"pp-class-20 pa t71607 l71614 ls2665\">maturity </span><span class=\"pp-class-20 pa t71607 l71615 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71616\">5 </span><span class=\"pp-class-20 pa t71607 l71617 ls3551\">years. </span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__77-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><div class=\"pp-class-4\" id=\"pp-id-7695\"><div class=\" w71456 h71457 pa t2 l3 wtro4 xx71458 tro6 xx71459\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71460 l3 ls71461\">11.3\t</span><span class=\"pp-class-25 pa t71460 l17371 ls178\">Income </span><span class=\"pp-class-25 pa t71460 l71215 ls7088\">taxes </span><span class=\"pp-class-25 pa t71460 l71216 ls1877\">in </span><span class=\"pp-class-25 pa t71460 l71217 ls986\">the </span><span class=\"pp-class-25 pa t71460 l71218 ls10914\">statement </span><span class=\"pp-class-25 pa t71460 l71219 ls3394\">of </span><span class=\"pp-class-25 pa t71460 l71220 ls192\">financial </span><span class=\"pp-class-25 pa t71460 l71462 ls1507\">position</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t71463 l3 ls2326\">Deferred </span><span class=\"pp-class-69 pa t71463 l71464 ls1129\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71151 l3 ls889\">The </span><span class=\"pp-class-20 pa t71151 l21606 ls1051\">deferred </span><span class=\"pp-class-20 pa t71151 l71465 ls3553\">tax </span><span class=\"pp-class-20 pa t71151 l71466 ls15\">assets </span><span class=\"pp-class-20 pa t71151 l71467 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71468 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71151 l71469 ls342\">can </span><span class=\"pp-class-20 pa t71151 l71470 ls346\">be </span><span class=\"pp-class-20 pa t71151 l71471 ls460\">reconciled </span><span class=\"pp-class-20 pa t71151 l71472 ls624\">as </span><span class=\"pp-class-20 pa t71151 l71473 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7696\"><div class=\" w4676 h71474 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503\"></span><span class=\"pp-class-65 pa t71502 l71504\">(34,727) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71505\"></span><span class=\"pp-class-65 pa t71502 l71506\">(172) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507\"></span><span class=\"pp-class-65 pa t71502 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71509\">806 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510\"></span><span class=\"pp-class-65 pa t71502 l71511\">(34,093) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503\"></span><span class=\"pp-class-65 pa t71512 l71504\">(42,948) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513\"></span><span class=\"pp-class-65 pa t71512 l71514\">(5,680) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507\"></span><span class=\"pp-class-65 pa t71512 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71515\">2,064 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510\"></span><span class=\"pp-class-65 pa t71512 l71511\">(46,564) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516\">463 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71517\">286 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507\"></span><span class=\"pp-class-65 pa t67055 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518\"></span><span class=\"pp-class-65 pa t67055 l71519\">(51) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520\">697 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71521\">1,161 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522\"></span><span class=\"pp-class-65 pa t67064 l71523\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71524\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526\">1,620 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527\"></span><span class=\"pp-class-65 pa t67066 l71528\">(4,602) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71517\">632 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507\"></span><span class=\"pp-class-65 pa t67066 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71518\"></span><span class=\"pp-class-65 pa t67066 l71519\">(28) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529\"></span><span class=\"pp-class-65 pa t67066 l71530\">(3,998) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534\"></span><span class=\"pp-class-65 pa t71531 l71535\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71536\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507\"></span><span class=\"pp-class-65 pa t71531 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71525\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71537\">- </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521\">2,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71540\">1,201 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507\"></span><span class=\"pp-class-65 pa t71538 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71541\"></span><span class=\"pp-class-65 pa t71538 l71542\">(213) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526\">3,745 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521\">5,757 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71513\"></span><span class=\"pp-class-65 pa t71543 l71514\">(1,749) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507\"></span><span class=\"pp-class-65 pa t71543 l71508\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71544\"></span><span class=\"pp-class-65 pa t71543 l71509\">153 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526\">4,161 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547\"></span><span class=\"pp-class-127 pa t71546 l71548\">(72,140) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549\"></span><span class=\"pp-class-127 pa t71546 l71550\">(5,510) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71551\">487 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l15099\">2,732 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552\"></span><span class=\"pp-class-127 pa t71546 l71553\">(74,431) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521\">2,485 </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526\">3,957 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503\"></span><span class=\"pp-class-65 pa t67346 l71504\">(74,624) </span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510\"></span><span class=\"pp-class-65 pa t67346 l71511\">(78,388) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7697\"><div class=\" w4676 h71564 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71476\">As </span><span class=\"pp-class-127 pa t71475 l71477 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71478\">Jan. </span><span class=\"pp-class-127 pa t71475 l71479\">1, </span><span class=\"pp-class-127 pa t71475 l71480\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71481 l71482\">Recognised </span><span class=\"pp-class-118 pa t71483 l71484\">through </span><span class=\"pp-class-118 pa t71483 l71485\">the </span><span class=\"pp-class-118 pa t71486 l71487 ls2643\">statement </span><span class=\"pp-class-118 pa t71475 l71488\">of </span><span class=\"pp-class-118 pa t71475 l71489 ls11446\">profit </span><span class=\"pp-class-118 pa t71475 l71490\">or </span><span class=\"pp-class-118 pa t71475 l71491\">loss</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71492\">Recognised </span><span class=\"pp-class-118 pa t71475 l71493\">through </span><span class=\"pp-class-118 pa t71475 l71494 ls313\">equity</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71486 l71495\">Exchange </span><span class=\"pp-class-118 pa t71475 l71496\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71475 l71497\">As </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l23115\">Intangible </span><span class=\"pp-class-65 pa t71502 l67160\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71503 ls69855\">\u00a0(33,820)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71522 ls66978\">\u00a0(76)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71541 ls67117\">\u00a0(831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71502 l71510 ls69855\">\u00a0(34,727)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l23115 ls838\">Property, </span><span class=\"pp-class-65 pa t71512 l67162\">plant </span><span class=\"pp-class-65 pa t71512 l67163\">and </span><span class=\"pp-class-65 pa t71512 l67164\">equipment</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71503 ls69855\">\u00a0(38,452)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71513 ls67526\">\u00a0(3,471)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71565 ls67526\">\u00a0(1,025)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71512 l71510 ls69855\">\u00a0(42,948)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l23115\">Inventories</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71516 ls67272\">666\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71505 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71518 ls66978\">\u00a0(12)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67055 l71520 ls67272\">463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l23115\">Employee </span><span class=\"pp-class-65 pa t67064 l66950\">benefit </span><span class=\"pp-class-65 pa t67064 l66951\">obligations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71516 ls67272\">998\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71522 ls66978\">\u00a0(85)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71566 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71509 ls67272\">153\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67064 l71526 ls66978\">1,161\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l23115\">Other </span><span class=\"pp-class-65 pa t67066 l63160\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71527 ls67526\">\u00a0(4,113)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71505 ls67117\">\u00a0(513)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71567 ls66934\">23\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67066 l71529 ls67526\">\u00a0(4,602)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l23115\">Derivative </span><span class=\"pp-class-65 pa t71531 l71532\">financial </span><span class=\"pp-class-65 pa t71531 l71533\">instruments</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71534 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71568 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71569 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71531 l71570 ls66934\">\u00a0-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t71538 l71311\">losses </span><span class=\"pp-class-65 pa t71538 l71321\">carried </span><span class=\"pp-class-65 pa t71538 l71539\">forward</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71521 ls66978\">6,402\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71513 ls67526\">\u00a0(3,760)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71507 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71509 ls67272\">115\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71538 l71526 ls66978\">2,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71521 ls66978\">2,414\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71540 ls66978\">4,170\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71507 ls66934\">\u00a0-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71541 ls67117\">\u00a0(828)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71543 l71526 ls66978\">5,757\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t71545 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t71545 l67089\">deferred </span><span class=\"pp-class-148 pa t71545 l69897 ls1582\">taxes</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71547 ls69855\">\u00a0(65,905)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71549 ls67526\">\u00a0(3,927)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71571 ls66934\">95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71572 ls67526\">\u00a0(2,403)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71546 l71552 ls69855\">\u00a0(72,140)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l23115\"></span><span class=\"pp-class-65 pa t71554 l71555\">of </span><span class=\"pp-class-65 pa t71554 l71556\">which </span><span class=\"pp-class-65 pa t71554 l71557\">deferred </span><span class=\"pp-class-65 pa t71554 l71558\">tax </span><span class=\"pp-class-65 pa t71554 l71559\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71521 ls66978\">2,120\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71554 l71526 ls66978\">2,485\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l23115\"></span><span class=\"pp-class-65 pa t67346 l71555\">of </span><span class=\"pp-class-65 pa t67346 l71556\">which </span><span class=\"pp-class-65 pa t67346 l71557\">deferred </span><span class=\"pp-class-65 pa t67346 l71558\">tax </span><span class=\"pp-class-65 pa t67346 l71559\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71503 ls69855\">\u00a0(68,024)\u00a0\u00a0</span></p></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t67346 l71510 ls69855\">\u00a0(74,624)\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7698\"><div class=\" w4676 h71573 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls2253\">The </span><span class=\"pp-class-20 pa t68246 l71574 ls4778\">recognition </span><span class=\"pp-class-20 pa t68246 l71575 ls468\">of </span><span class=\"pp-class-20 pa t68246 l71576 ls2127\">these </span><span class=\"pp-class-20 pa t68246 l71577 ls184\">deferred </span><span class=\"pp-class-20 pa t68246 l71578 ls476\">tax </span><span class=\"pp-class-20 pa t68246 l71579 ls994\">assets </span><span class=\"pp-class-20 pa t68246 l71580 ls2977\">is </span><span class=\"pp-class-20 pa t68246 l71581 ls10\">supported </span><span class=\"pp-class-20 pa t68246 l71582 ls414\">by </span><span class=\"pp-class-20 pa t68246 l71583 xx96 ls1595\">profit </span><span class=\"pp-class-20 pa t68246 l71584 ls1113\">expectations </span><span class=\"pp-class-20 pa t68246 l71585 ls94\">in </span><span class=\"pp-class-20 pa t68246 l71586 ls4586\">the </span><span class=\"pp-class-20 pa t68246 l71587 ls4178\">foreseeable </span><span class=\"pp-class-20 pa t68246 l71588 ls14381\">future.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71589 l3 ls534\">At </span><span class=\"pp-class-20 pa t71589 l71590 ls3925\">year-end </span><span class=\"pp-class-20 pa t71589 l71591 ls356\">2025, </span><span class=\"pp-class-20 pa t71589 l71592 ls451\">the </span><span class=\"pp-class-20 pa t71589 l71593 ls1478\">Group </span><span class=\"pp-class-20 pa t71589 l71594 ls3416\">did </span><span class=\"pp-class-20 pa t71589 l71595 ls994\">not </span><span class=\"pp-class-20 pa t71589 l71596 ls540\">recognise </span><span class=\"pp-class-20 pa t71589 l71597 ls1051\">deferred </span><span class=\"pp-class-20 pa t71589 l71598 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71599 ls15\">assets </span><span class=\"pp-class-20 pa t71589 l71600 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71601 ls595\">unused </span><span class=\"pp-class-20 pa t71589 l71602 ls3553\">tax </span><span class=\"pp-class-20 pa t71589 l71603 ls110\">losses </span><span class=\"pp-class-20 pa t71589 l71604 ls350\">for </span><span class=\"pp-class-20 pa t71589 l71605\">a </span><span class=\"pp-class-20 pa t71589 l71606 ls311\">total </span><span class=\"pp-class-20 pa t71589 l3981 ls960\">gross </span><span class=\"pp-class-20 pa t71607 l3 ls689\">amount </span><span class=\"pp-class-20 pa t71607 l71608 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71609 ls324\">EUR </span><span class=\"pp-class-20 pa t71607 l71610 ls19380\">7.5 </span><span class=\"pp-class-20 pa t71607 l71611 ls1930\">million </span><span class=\"pp-class-20 pa t71607 l71612 ls285\">with </span><span class=\"pp-class-20 pa t71607 l71613 ls281\">a </span><span class=\"pp-class-20 pa t71607 l71614 ls2665\">maturity </span><span class=\"pp-class-20 pa t71607 l71615 ls295\">of </span><span class=\"pp-class-20 pa t71607 l71616\">5 </span><span class=\"pp-class-20 pa t71607 l71617 ls3551\">years. </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7699\"><div class=\" w4676 h71573 pa t2 l3 wtro4 xx71618 tro6 xx71619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t71620 l3 ls199\">Current </span><span class=\"pp-class-69 pa t71620 l71621 ls1129\">taxes</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68256 l3 ls889\">The </span><span class=\"pp-class-20 pa t68256 l71622 ls2594\">current </span><span class=\"pp-class-20 pa t68256 l71623 ls3553\">tax </span><span class=\"pp-class-20 pa t68256 l71624 ls15\">assets </span><span class=\"pp-class-20 pa t68256 l71625 ls1297\">mainly </span><span class=\"pp-class-20 pa t68256 l71626 ls2424\">relate </span><span class=\"pp-class-20 pa t68256 l71627 ls309\">to </span><span class=\"pp-class-20 pa t68256 l71628 ls451\">the </span><span class=\"pp-class-20 pa t68256 l71629 ls178\">excess </span><span class=\"pp-class-20 pa t68256 l71630 ls295\">of </span><span class=\"pp-class-20 pa t68256 l71631 ls1221\">pre-payments </span><span class=\"pp-class-20 pa t68256 l71632 ls449\">made </span><span class=\"pp-class-20 pa t68256 l71633 ls2201\">compared </span><span class=\"pp-class-20 pa t68256 l71634 ls309\">to </span><span class=\"pp-class-20 pa t68256 l71635 ls451\">the </span><span class=\"pp-class-20 pa t68256 l71636 ls551\">actual </span><span class=\"pp-class-20 pa t68256 l71637 ls2639\">income </span><span class=\"pp-class-20 pa t68271 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t68271 l71638 ls178\">payable </span><span class=\"pp-class-20 pa t68271 l71639 ls350\">for </span><span class=\"pp-class-20 pa t68271 l71640 ls451\">the </span><span class=\"pp-class-20 pa t68271 l71641 ls1712\">year. </span><span class=\"pp-class-20 pa t68271 l71642 ls889\">The </span><span class=\"pp-class-20 pa t68271 l71643 ls2594\">current </span><span class=\"pp-class-20 pa t68271 l71644 ls3553\">tax </span><span class=\"pp-class-20 pa t68271 l71645 ls2399\">liabilities </span><span class=\"pp-class-20 pa t68271 l71646 ls1123\">include </span><span class=\"pp-class-20 pa t68271 l71647 ls551\">actual </span><span class=\"pp-class-20 pa t68271 l71648 ls369\">corporate </span><span class=\"pp-class-20 pa t68271 l71649 ls420\">taxes </span><span class=\"pp-class-20 pa t68271 l71650 ls6614\">payable.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__79-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79755 l3 ls3668\">Non-underlying </span><span class=\"pp-class-69 pa t79755 l79797 ls2469\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79756 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79756 l79798 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79799 ls305\">are </span><span class=\"pp-class-20 pa t79756 l20088 ls2309\">those </span><span class=\"pp-class-20 pa t79756 l79800 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79801 ls337\">that </span><span class=\"pp-class-20 pa t79756 l79802 ls305\">are </span><span class=\"pp-class-20 pa t79756 l79803 ls389\">considered </span><span class=\"pp-class-20 pa t79756 l79804 ls409\">by </span><span class=\"pp-class-20 pa t79756 l79805 ls726\">management </span><span class=\"pp-class-20 pa t79756 l79806 ls994\">not </span><span class=\"pp-class-20 pa t79756 l79807 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79808 ls2424\">relate </span><span class=\"pp-class-20 pa t79756 l79809 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79810 ls460\">transactions, </span><span class=\"pp-class-20 pa t79770 l3 ls2137\">projects </span><span class=\"pp-class-20 pa t79770 l79811 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79812 ls94\">adjustments </span><span class=\"pp-class-20 pa t79770 l79813 ls5606\">to </span><span class=\"pp-class-20 pa t79770 l79814 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79815 ls1405\">value </span><span class=\"pp-class-20 pa t79770 l79816 ls4750\">of </span><span class=\"pp-class-20 pa t79770 l79817 ls23317\">assets </span><span class=\"pp-class-20 pa t79770 l79818 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79819 ls2434\">liabilities </span><span class=\"pp-class-20 pa t79770 l79820 ls2440\">taking </span><span class=\"pp-class-20 pa t79770 l79821 ls170\">place </span><span class=\"pp-class-20 pa t79770 l79822 ls1542\">in </span><span class=\"pp-class-20 pa t79770 l79823 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79824 ls2147\">ordinary </span><span class=\"pp-class-20 pa t79770 l79825 ls5606\">course </span><span class=\"pp-class-20 pa t79770 l79826 ls1877\">of </span><span class=\"pp-class-20 pa t79827 l3 ls464\">activities </span><span class=\"pp-class-20 pa t79827 l79828 ls4628\">of </span><span class=\"pp-class-20 pa t79827 l79829 ls1405\">the </span><span class=\"pp-class-20 pa t79827 l79830 ls3662\">company. </span><span class=\"pp-class-20 pa t79827 l79831 ls3416\">Non-underlying </span><span class=\"pp-class-20 pa t79827 l79832 ls1903\">items </span><span class=\"pp-class-20 pa t79827 l79833 ls2684\">are </span><span class=\"pp-class-20 pa t79827 l79834 ls168\">presented </span><span class=\"pp-class-20 pa t79827 l79835 ls15987\">separately, </span><span class=\"pp-class-20 pa t79827 l79836 ls10923\">due </span><span class=\"pp-class-20 pa t79827 l79837 ls1453\">to </span><span class=\"pp-class-20 pa t79827 l79838 ls322\">their </span><span class=\"pp-class-20 pa t79827 l79839 ls4378\">size </span><span class=\"pp-class-20 pa t79827 l79840 ls11345\">or </span><span class=\"pp-class-20 pa t79827 l79841 ls601\">nature, </span><span class=\"pp-class-20 pa t79827 l79842 ls7135\">so </span><span class=\"pp-class-20 pa t79843 l3 ls7953\">as </span><span class=\"pp-class-20 pa t79843 l79844 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79845 ls7587\">allow </span><span class=\"pp-class-20 pa t79843 l79846 ls595\">users </span><span class=\"pp-class-20 pa t79843 l79847 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79848 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79849 ls3601\">Consolidated </span><span class=\"pp-class-20 pa t79843 l79850 ls174\">Financial </span><span class=\"pp-class-20 pa t79843 l79851 ls238\">Statements </span><span class=\"pp-class-20 pa t79843 l24394 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79852 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79853 ls83\">company </span><span class=\"pp-class-20 pa t79843 l79854 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79855 ls3820\">get </span><span class=\"pp-class-20 pa t79843 l79856 ls7159\">a </span><span class=\"pp-class-20 pa t79843 l79857 ls350\">better </span><span class=\"pp-class-20 pa t79843 l79858 ls365\">understanding </span><span class=\"pp-class-20 pa t79859 l3 ls295\">of </span><span class=\"pp-class-20 pa t79859 l5940 ls451\">the </span><span class=\"pp-class-20 pa t79859 l53664 ls1170\">normalised </span><span class=\"pp-class-20 pa t79859 l79860 ls229\">performance </span><span class=\"pp-class-20 pa t79859 l79861 ls295\">of </span><span class=\"pp-class-20 pa t79859 l79862 ls451\">the </span><span class=\"pp-class-20 pa t79859 l79863 ls8469\">company. </span><span class=\"pp-class-20 pa t79859 l79864 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79859 l79865 ls738\">items </span><span class=\"pp-class-20 pa t79859 l79866 ls2424\">relate </span><span class=\"pp-class-20 pa t79859 l79867 ls4648\">to:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79868 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79868 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79868 l6361 ls4265\">expenses </span><span class=\"pp-class-20 pa t79868 l79869 ls2166\">relating </span><span class=\"pp-class-20 pa t79868 l79870 ls309\">to </span><span class=\"pp-class-20 pa t79868 l79871 ls718\">business </span><span class=\"pp-class-20 pa t79868 l79872 ls2984\">combinations </span><span class=\"pp-class-20 pa t79868 l79873 ls299\">and </span><span class=\"pp-class-20 pa t79868 l79874 ls1921\">other </span><span class=\"pp-class-20 pa t79868 l79875 ls3127\">acquisitions </span><span class=\"pp-class-20 pa t79868 l79876 ls295\">of </span><span class=\"pp-class-20 pa t79868 l79877 ls1359\">investments;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79878 l3 ls4970 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79878 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79878 l6361 ls379\">changes </span><span class=\"pp-class-20 pa t79878 l79879 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79880 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79881 ls365\">Group </span><span class=\"pp-class-20 pa t79878 l79882 ls1070\">structure, </span><span class=\"pp-class-20 pa t79878 l79883 ls4462\">including </span><span class=\"pp-class-20 pa t79878 l79884 ls715\">costs </span><span class=\"pp-class-20 pa t79878 l79885 ls2407\">related </span><span class=\"pp-class-20 pa t79878 l79886 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79887 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79888 ls5816\">liquidation </span><span class=\"pp-class-20 pa t79878 l79889 ls484\">of </span><span class=\"pp-class-20 pa t79878 l79890 ls174\">subsidiaries </span><span class=\"pp-class-20 pa t79878 l79891 ls2260\">and </span><span class=\"pp-class-20 pa t79878 l79892 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79893 ls5799\">closure, </span><span class=\"pp-class-20 pa t79894 l6361 ls471\">opening </span><span class=\"pp-class-20 pa t79894 l79895 ls2778\">or </span><span class=\"pp-class-20 pa t79894 l79896 ls587\">relocations </span><span class=\"pp-class-20 pa t79894 l79897 ls295\">of </span><span class=\"pp-class-20 pa t79894 l79898 ls647\">activities;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79899 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79899 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79899 l6361 ls3794\">impairment </span><span class=\"pp-class-20 pa t79899 l43583 ls295\">of </span><span class=\"pp-class-20 pa t79899 l79900 ls15\">assets </span><span class=\"pp-class-20 pa t79899 l79901 ls299\">and </span><span class=\"pp-class-20 pa t79899 l79902 ls4462\">major </span><span class=\"pp-class-20 pa t79899 l79903 ls5892\">litigations.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__80": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t70848 l3 ls70849\">11.1\t</span><span class=\"pp-class-25 pa t70848 l17371 ls1730\">Accounting </span><span class=\"pp-class-25 pa t70848 l69421 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70850 l3 ls534\">Income </span><span class=\"pp-class-20 pa t70850 l70851 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70852 ls1123\">include </span><span class=\"pp-class-20 pa t70850 l70853 ls2594\">current </span><span class=\"pp-class-20 pa t70850 l70854 ls299\">and </span><span class=\"pp-class-20 pa t70850 l70855 ls1051\">deferred </span><span class=\"pp-class-20 pa t70850 l70856 ls634\">taxes. </span><span class=\"pp-class-20 pa t70850 l70857 ls1083\">Both </span><span class=\"pp-class-20 pa t70850 l70858 ls420\">taxes </span><span class=\"pp-class-20 pa t70850 l70859 ls305\">are </span><span class=\"pp-class-20 pa t70850 l70860 ls1123\">recognised </span><span class=\"pp-class-20 pa t70850 l70861 ls324\">in </span><span class=\"pp-class-20 pa t70850 l70862 ls451\">the </span><span class=\"pp-class-20 pa t70850 l70863 ls397\">statement </span><span class=\"pp-class-20 pa t70850 l70864 ls295\">of </span><span class=\"pp-class-20 pa t70850 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t70865 l3 ls2778\">or </span><span class=\"pp-class-20 pa t70865 l70866 ls1333\">loss </span><span class=\"pp-class-20 pa t70865 l70867 ls3043\">except </span><span class=\"pp-class-20 pa t70865 l70868 ls110\">if </span><span class=\"pp-class-20 pa t70865 l70869 ls451\">the </span><span class=\"pp-class-20 pa t70865 l70870 ls3416\">underlying </span><span class=\"pp-class-20 pa t70865 l70871 ls2639\">transaction </span><span class=\"pp-class-20 pa t70865 l70872 ls2137\">has </span><span class=\"pp-class-20 pa t70865 l70873 ls2266\">been </span><span class=\"pp-class-20 pa t70865 l70874 ls1123\">recognised </span><span class=\"pp-class-20 pa t70865 l70875 ls8964\">directly </span><span class=\"pp-class-20 pa t70865 l70876 ls324\">in </span><span class=\"pp-class-20 pa t70865 l70877 ls1921\">other </span><span class=\"pp-class-20 pa t70865 l70878 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l3 ls1059\">income. </span><span class=\"pp-class-20 pa t70879 l70880 ls1480\">If </span><span class=\"pp-class-20 pa t70879 l70881 ls424\">so, </span><span class=\"pp-class-20 pa t70879 l70882 ls451\">the </span><span class=\"pp-class-20 pa t70879 l70883 ls553\">related </span><span class=\"pp-class-20 pa t70879 l70884 ls2639\">income </span><span class=\"pp-class-20 pa t70879 l70885 ls420\">taxes </span><span class=\"pp-class-20 pa t70879 l70886 ls305\">are </span><span class=\"pp-class-20 pa t70879 l70887 ls520\">also </span><span class=\"pp-class-20 pa t70879 l70888 ls8964\">directly </span><span class=\"pp-class-20 pa t70879 l70889 ls1123\">recognised </span><span class=\"pp-class-20 pa t70879 l70890 ls324\">in </span><span class=\"pp-class-20 pa t70879 l70891 ls1921\">other </span><span class=\"pp-class-20 pa t70879 l70892 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t70879 l70893 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70894 l3 ls713\">Current </span><span class=\"pp-class-20 pa t70894 l70895 ls420\">taxes </span><span class=\"pp-class-20 pa t70894 l70896 ls1123\">include </span><span class=\"pp-class-20 pa t70894 l70897 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70898 ls689\">amount </span><span class=\"pp-class-20 pa t70894 l70899 ls295\">of </span><span class=\"pp-class-20 pa t70894 l70900 ls3553\">tax </span><span class=\"pp-class-20 pa t70894 l70901 ls178\">payable </span><span class=\"pp-class-20 pa t70894 l70902 ls313\">on </span><span class=\"pp-class-20 pa t70894 l70903 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70904 ls471\">taxable </span><span class=\"pp-class-20 pa t70894 l70905 ls2665\">earnings </span><span class=\"pp-class-20 pa t70894 l70906 ls350\">for </span><span class=\"pp-class-20 pa t70894 l70907 ls451\">the </span><span class=\"pp-class-20 pa t70894 l70908 ls1233\">period </span><span class=\"pp-class-20 pa t70894 l70909 ls2972\">calculated </span><span class=\"pp-class-20 pa t70894 l64100 ls1221\">at </span><span class=\"pp-class-20 pa t70910 l3 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70911 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70912 ls713\">rate </span><span class=\"pp-class-20 pa t70910 l70913 ls2050\">applicable </span><span class=\"pp-class-20 pa t70910 l70914 ls313\">on </span><span class=\"pp-class-20 pa t70910 l70915 ls451\">the </span><span class=\"pp-class-20 pa t70910 l70916 ls1478\">reporting </span><span class=\"pp-class-20 pa t70910 l70917 ls10288\">date. </span><span class=\"pp-class-20 pa t70910 l68780 ls6326\">They </span><span class=\"pp-class-20 pa t70910 l70918 ls520\">also </span><span class=\"pp-class-20 pa t70910 l70919 ls1123\">include </span><span class=\"pp-class-20 pa t70910 l70920 ls2487\">adjustments </span><span class=\"pp-class-20 pa t70910 l70921 ls309\">to </span><span class=\"pp-class-20 pa t70910 l70922 ls2639\">income </span><span class=\"pp-class-20 pa t70910 l70923 ls3553\">tax </span><span class=\"pp-class-20 pa t70910 l70924 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70925 l3 ls350\">for </span><span class=\"pp-class-20 pa t70925 l70926 ls2447\">previous </span><span class=\"pp-class-20 pa t70925 l70927 ls3551\">years. </span><span class=\"pp-class-20 pa t70925 l70928 ls354\">In </span><span class=\"pp-class-20 pa t70925 l70929 ls178\">line </span><span class=\"pp-class-20 pa t70925 l70930 ls285\">with </span><span class=\"pp-class-20 pa t70925 l70931 ls12244\">IAS </span><span class=\"pp-class-20 pa t70925 l70932 ls823\">12 </span><span class=\"pp-class-20 pa t70925 l37695\">\u2013 </span><span class=\"pp-class-40 pa t70925 l70933 ls2092\">Income </span><span class=\"pp-class-40 pa t70925 l70934 ls21277\">Taxes</span><span class=\"pp-class-20 pa t70925 l70935\">, </span><span class=\"pp-class-20 pa t70925 l70936 ls726\">management </span><span class=\"pp-class-20 pa t70925 l70937 ls11460\">assesses </span><span class=\"pp-class-20 pa t70925 l70938 ls313\">on </span><span class=\"pp-class-20 pa t70925 l70939\">a </span><span class=\"pp-class-20 pa t70925 l70940 ls1044\">periodic </span><span class=\"pp-class-20 pa t70925 l70941 ls854\">basis </span><span class=\"pp-class-20 pa t70925 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70942 l3 ls464\">positions </span><span class=\"pp-class-20 pa t70942 l70943 ls348\">taken </span><span class=\"pp-class-20 pa t70942 l59210 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70944 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70945 ls1982\">declarations </span><span class=\"pp-class-20 pa t70942 l70946 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70947 ls420\">respect </span><span class=\"pp-class-20 pa t70942 l70948 ls295\">of </span><span class=\"pp-class-20 pa t70942 l70949 ls738\">items </span><span class=\"pp-class-20 pa t70942 l70950 ls389\">subject </span><span class=\"pp-class-20 pa t70942 l70951 ls309\">to </span><span class=\"pp-class-20 pa t70942 l70952 ls516\">interpretation </span><span class=\"pp-class-20 pa t70942 l70953 ls324\">in </span><span class=\"pp-class-20 pa t70942 l70954 ls451\">the </span><span class=\"pp-class-20 pa t70942 l70955 ls3553\">tax </span><span class=\"pp-class-20 pa t70942 l70956 ls8595\">legislation, </span><span class=\"pp-class-20 pa t70942 l731 ls299\">and </span><span class=\"pp-class-20 pa t70957 l3 ls375\">records, </span><span class=\"pp-class-20 pa t70957 l70958 ls110\">if </span><span class=\"pp-class-20 pa t70957 l70959 ls1935\">necessary, </span><span class=\"pp-class-20 pa t70957 l70960 ls1827\">additional </span><span class=\"pp-class-20 pa t70957 l70961 ls2639\">income </span><span class=\"pp-class-20 pa t70957 l70962 ls3553\">tax </span><span class=\"pp-class-20 pa t70957 l70963 ls2399\">liabilities </span><span class=\"pp-class-20 pa t70957 l70964 ls6131\">based </span><span class=\"pp-class-20 pa t70957 l70965 ls313\">on </span><span class=\"pp-class-20 pa t70957 l70966 ls451\">the </span><span class=\"pp-class-20 pa t70957 l70967 ls2274\">expected </span><span class=\"pp-class-20 pa t70957 l70968 ls468\">amounts </span><span class=\"pp-class-20 pa t70957 l70969 ls178\">payable </span><span class=\"pp-class-20 pa t70957 l70970 ls309\">to </span><span class=\"pp-class-20 pa t70957 l2292 ls451\">the </span><span class=\"pp-class-20 pa t70971 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t70971 l70972 ls1097\">authorities. </span><span class=\"pp-class-20 pa t70971 l70973 ls889\">The </span><span class=\"pp-class-20 pa t70971 l70974 ls3358\">assessment </span><span class=\"pp-class-20 pa t70971 l70975 ls324\">is </span><span class=\"pp-class-20 pa t70971 l70976 ls449\">made </span><span class=\"pp-class-20 pa t70971 l70977 ls350\">for </span><span class=\"pp-class-20 pa t70971 l70978 ls163\">all </span><span class=\"pp-class-20 pa t70971 l70979 xx96 ls994\">fiscal </span><span class=\"pp-class-20 pa t70971 l70980 ls3189\">periods </span><span class=\"pp-class-20 pa t70971 l70981 ls2097\">still </span><span class=\"pp-class-20 pa t70971 l70982 ls389\">subject </span><span class=\"pp-class-20 pa t70971 l70983 ls309\">to </span><span class=\"pp-class-20 pa t70971 l70984 ls723\">controls </span><span class=\"pp-class-20 pa t70971 l70985 ls409\">by </span><span class=\"pp-class-20 pa t70971 l70986 ls451\">the </span><span class=\"pp-class-20 pa t70971 l70987 ls1097\">authorities. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__81": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t70988 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t70988 l70989 ls420\">taxes </span><span class=\"pp-class-20 pa t70988 l70990 ls305\">are </span><span class=\"pp-class-20 pa t70988 l70991 ls2972\">calculated </span><span class=\"pp-class-20 pa t70988 l70992 ls449\">using </span><span class=\"pp-class-20 pa t70988 l70993 ls451\">the </span><span class=\"pp-class-20 pa t70988 l70994 ls311\">balance </span><span class=\"pp-class-20 pa t70988 l70995 ls545\">sheet </span><span class=\"pp-class-20 pa t70988 l70996 ls151\">method </span><span class=\"pp-class-20 pa t70988 l70997 ls299\">and </span><span class=\"pp-class-20 pa t70988 l70998 ls352\">result </span><span class=\"pp-class-20 pa t70988 l70999 ls1297\">mainly </span><span class=\"pp-class-20 pa t70988 l71000 ls1361\">from </span><span class=\"pp-class-20 pa t70988 l71001 ls9048\">temporary </span><span class=\"pp-class-20 pa t71002 l3 ls218\">differences </span><span class=\"pp-class-20 pa t71002 l71003 ls1083\">between </span><span class=\"pp-class-20 pa t71002 l71004 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71005 ls4157\">carrying </span><span class=\"pp-class-20 pa t71002 l71006 ls689\">amount </span><span class=\"pp-class-20 pa t71002 l71007 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71008 ls235\">both </span><span class=\"pp-class-20 pa t71002 l71009 ls15\">assets </span><span class=\"pp-class-20 pa t71002 l71010 ls299\">and </span><span class=\"pp-class-20 pa t71002 l71011 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71002 l71012 ls324\">in </span><span class=\"pp-class-20 pa t71002 l71013 ls451\">the </span><span class=\"pp-class-20 pa t71002 l71014 ls397\">statement </span><span class=\"pp-class-20 pa t71002 l71015 ls295\">of </span><span class=\"pp-class-20 pa t71002 l71016 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t71002 l71017 ls2053\">position </span><span class=\"pp-class-20 pa t71018 l3 ls299\">and </span><span class=\"pp-class-20 pa t71018 l71019 ls740\">their </span><span class=\"pp-class-20 pa t71018 l71020 ls2730\">respective </span><span class=\"pp-class-20 pa t71018 l71021 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71022 ls779\">base. </span><span class=\"pp-class-20 pa t71018 l71023 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71018 l71024 ls420\">taxes </span><span class=\"pp-class-20 pa t71018 l71025 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71026 ls142\">measured </span><span class=\"pp-class-20 pa t71018 l71027 ls1221\">at </span><span class=\"pp-class-20 pa t71018 l71028 ls451\">the </span><span class=\"pp-class-20 pa t71018 l71029 ls3553\">tax </span><span class=\"pp-class-20 pa t71018 l71030 ls631\">rates </span><span class=\"pp-class-20 pa t71018 l71031 ls337\">that </span><span class=\"pp-class-20 pa t71018 l71032 ls305\">are </span><span class=\"pp-class-20 pa t71018 l71033 ls2274\">expected </span><span class=\"pp-class-20 pa t71018 l71034 ls309\">to </span><span class=\"pp-class-20 pa t71018 l71035 ls2326\">apply </span><span class=\"pp-class-20 pa t71018 l3876 ls324\">in </span><span class=\"pp-class-20 pa t71036 l3 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71037 ls389\">year </span><span class=\"pp-class-20 pa t71036 l71038 ls2137\">when </span><span class=\"pp-class-20 pa t71036 l71039 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71040 ls1230\">asset </span><span class=\"pp-class-20 pa t71036 l71041 ls324\">is </span><span class=\"pp-class-20 pa t71036 l32885 ls1359\">realised </span><span class=\"pp-class-20 pa t71036 l71042 ls2778\">or </span><span class=\"pp-class-20 pa t71036 l71043 ls451\">the </span><span class=\"pp-class-20 pa t71036 l71044 ls15987\">liability </span><span class=\"pp-class-20 pa t71036 l71045 ls324\">is </span><span class=\"pp-class-20 pa t71036 l71046 ls1827\">settled, </span><span class=\"pp-class-20 pa t71036 l71047 ls6131\">based </span><span class=\"pp-class-20 pa t71036 l71048 ls313\">on </span><span class=\"pp-class-20 pa t71036 l71049 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71050 ls631\">rates </span><span class=\"pp-class-20 pa t71036 l71051 ls940\">(and </span><span class=\"pp-class-20 pa t71036 l71052 ls3553\">tax </span><span class=\"pp-class-20 pa t71036 l71053 ls7611\">laws) </span><span class=\"pp-class-20 pa t71036 l71054 ls337\">that </span><span class=\"pp-class-20 pa t71036 l17572 ls2264\">have </span><span class=\"pp-class-20 pa t71055 l3 ls2266\">been </span><span class=\"pp-class-20 pa t71055 l71056 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71057 ls2778\">or </span><span class=\"pp-class-20 pa t71055 l71058 ls2955\">substantively </span><span class=\"pp-class-20 pa t71055 l71059 ls2092\">enacted </span><span class=\"pp-class-20 pa t71055 l71060 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l71061 ls1478\">reporting </span><span class=\"pp-class-20 pa t71055 l71062 ls10288\">date. </span><span class=\"pp-class-20 pa t71055 l71063 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71055 l71064 ls420\">taxes </span><span class=\"pp-class-20 pa t71055 l71065 ls305\">are </span><span class=\"pp-class-20 pa t71055 l71066 ls1123\">recognised </span><span class=\"pp-class-20 pa t71055 l71067 ls1221\">at </span><span class=\"pp-class-20 pa t71055 l67916 ls740\">their </span><span class=\"pp-class-20 pa t71055 l71068 ls2041\">nominal </span><span class=\"pp-class-20 pa t71069 l3 ls643\">value </span><span class=\"pp-class-20 pa t71069 l35041 ls299\">and </span><span class=\"pp-class-20 pa t71069 l34264 ls305\">are </span><span class=\"pp-class-20 pa t71069 l71070 ls994\">not </span><span class=\"pp-class-20 pa t71069 l71071 ls806\">discounted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71072 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71072 l71073 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71074 ls15\">assets </span><span class=\"pp-class-20 pa t71072 l71075 ls1361\">from </span><span class=\"pp-class-20 pa t71072 l71076 ls618\">deductible </span><span class=\"pp-class-20 pa t71072 l71077 ls9048\">temporary </span><span class=\"pp-class-20 pa t71072 l71078 ls218\">differences </span><span class=\"pp-class-20 pa t71072 l71079 ls299\">and </span><span class=\"pp-class-20 pa t71072 l71080 ls595\">unused </span><span class=\"pp-class-20 pa t71072 l71081 ls3553\">tax </span><span class=\"pp-class-20 pa t71072 l71082 ls110\">losses </span><span class=\"pp-class-20 pa t71072 l71083 ls8957\">carry </span><span class=\"pp-class-20 pa t71072 l67148 ls220\">forwards </span><span class=\"pp-class-20 pa t71072 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71084 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t71084 l71085 ls309\">to </span><span class=\"pp-class-20 pa t71084 l71086 ls451\">the </span><span class=\"pp-class-20 pa t71084 l71087 ls2665\">extent </span><span class=\"pp-class-20 pa t71084 l71088 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71089 ls449\">it </span><span class=\"pp-class-20 pa t71084 l71090 ls324\">is </span><span class=\"pp-class-20 pa t71084 l71091 ls1170\">probable </span><span class=\"pp-class-20 pa t71084 l27470 ls337\">that </span><span class=\"pp-class-20 pa t71084 l71092 ls471\">taxable </span><span class=\"pp-class-20 pa t71084 l71093 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71084 l71094 ls511\">will </span><span class=\"pp-class-20 pa t71084 l71095 ls346\">be </span><span class=\"pp-class-20 pa t71084 l71096 ls3897\">available </span><span class=\"pp-class-20 pa t71084 l71097 ls3192\">against </span><span class=\"pp-class-20 pa t71084 l71098 ls631\">which </span><span class=\"pp-class-20 pa t71084 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71099 l3 ls618\">deductible </span><span class=\"pp-class-20 pa t71099 l71100 ls9048\">temporary </span><span class=\"pp-class-20 pa t71099 l71101 ls3254\">differences, </span><span class=\"pp-class-20 pa t71099 l26326 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71102 ls451\">the </span><span class=\"pp-class-20 pa t71099 l71103 ls8957\">carry </span><span class=\"pp-class-20 pa t71099 l71104 ls629\">forward </span><span class=\"pp-class-20 pa t71099 l71105 ls295\">of </span><span class=\"pp-class-20 pa t71099 l71106 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71107 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71108 ls1472\">credits </span><span class=\"pp-class-20 pa t71099 l71109 ls299\">and </span><span class=\"pp-class-20 pa t71099 l71110 ls595\">unused </span><span class=\"pp-class-20 pa t71099 l71111 ls3553\">tax </span><span class=\"pp-class-20 pa t71099 l71112 ls110\">losses </span><span class=\"pp-class-20 pa t71099 l341 ls342\">can </span><span class=\"pp-class-20 pa t71113 l3 ls346\">be </span><span class=\"pp-class-20 pa t71113 l50784 ls2431\">offset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71119 l3 ls889\">The </span><span class=\"pp-class-20 pa t71119 l71120 ls4157\">carrying </span><span class=\"pp-class-20 pa t71119 l71121 ls689\">amount </span><span class=\"pp-class-20 pa t71119 l71122 ls295\">of </span><span class=\"pp-class-20 pa t71119 l71123 ls1051\">deferred </span><span class=\"pp-class-20 pa t71119 l71124 ls3553\">tax </span><span class=\"pp-class-20 pa t71119 l71125 ls15\">assets </span><span class=\"pp-class-20 pa t71119 l71126 ls324\">is </span><span class=\"pp-class-20 pa t71119 l71127 ls854\">reassessed </span><span class=\"pp-class-20 pa t71119 l71128 ls1221\">at </span><span class=\"pp-class-20 pa t71119 l71129 ls2767\">each </span><span class=\"pp-class-20 pa t71119 l71130 ls1478\">reporting </span><span class=\"pp-class-20 pa t71119 l71131 ls2095\">date </span><span class=\"pp-class-20 pa t71119 l71132 ls299\">and </span><span class=\"pp-class-20 pa t71119 l71133 ls1610\">reduced </span><span class=\"pp-class-20 pa t71119 l71134 ls2137\">when </span><span class=\"pp-class-20 pa t71119 l71135 ls449\">it </span><span class=\"pp-class-20 pa t71119 l68567 ls324\">is </span><span class=\"pp-class-20 pa t71136 l3 ls9996\">no </span><span class=\"pp-class-20 pa t71136 l71137 ls537\">longer </span><span class=\"pp-class-20 pa t71136 l71138 ls1170\">probable </span><span class=\"pp-class-20 pa t71136 l71139 ls337\">that </span><span class=\"pp-class-20 pa t71136 l71140 ls451\">the </span><span class=\"pp-class-20 pa t71136 l71141 ls553\">related </span><span class=\"pp-class-20 pa t71136 l71142 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71143 ls3820\">savings </span><span class=\"pp-class-20 pa t71136 l71144 ls342\">can </span><span class=\"pp-class-20 pa t71136 l71145 ls346\">be </span><span class=\"pp-class-20 pa t71136 l71146 ls525\">generated. </span><span class=\"pp-class-20 pa t71136 l71147 ls551\">Unrecognised </span><span class=\"pp-class-20 pa t71136 l71148 ls1051\">deferred </span><span class=\"pp-class-20 pa t71136 l71149 ls3553\">tax </span><span class=\"pp-class-20 pa t71136 l71150 ls15\">assets </span><span class=\"pp-class-20 pa t71136 l69638 ls305\">are </span><span class=\"pp-class-20 pa t71151 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t71151 l71152 ls1221\">at </span><span class=\"pp-class-20 pa t71151 l71153 ls2767\">each </span><span class=\"pp-class-20 pa t71151 l71154 ls1478\">reporting </span><span class=\"pp-class-20 pa t71151 l71155 ls2095\">date </span><span class=\"pp-class-20 pa t71151 l71156 ls299\">and </span><span class=\"pp-class-20 pa t71151 l71157 ls305\">are </span><span class=\"pp-class-20 pa t71151 l71158 ls1123\">recognised </span><span class=\"pp-class-20 pa t71151 l69100 ls309\">to </span><span class=\"pp-class-20 pa t71151 l71159 ls451\">the </span><span class=\"pp-class-20 pa t71151 l71160 ls2665\">extent </span><span class=\"pp-class-20 pa t71151 l71161 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71162 ls449\">it </span><span class=\"pp-class-20 pa t71151 l71163 ls324\">is </span><span class=\"pp-class-20 pa t71151 l71164 ls1170\">probable </span><span class=\"pp-class-20 pa t71151 l71165 ls337\">that </span><span class=\"pp-class-20 pa t71151 l71166 ls516\">future </span><span class=\"pp-class-20 pa t71151 l71167 ls471\">taxable </span><span class=\"pp-class-20 pa t71168 l3 xx96 ls157\">profits </span><span class=\"pp-class-20 pa t71168 l71169 ls10411\">allow </span><span class=\"pp-class-20 pa t71168 l50345 ls451\">the </span><span class=\"pp-class-20 pa t71168 l71170 ls1051\">deferred </span><span class=\"pp-class-20 pa t71168 l71171 ls3553\">tax </span><span class=\"pp-class-20 pa t71168 l71172 ls1230\">asset </span><span class=\"pp-class-20 pa t71168 l71173 ls309\">to </span><span class=\"pp-class-20 pa t71168 l71174 ls346\">be </span><span class=\"pp-class-20 pa t71168 l71175 ls2700\">recovered.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71176 l3\"></span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71177 l3 ls1137\">Deferred </span><span class=\"pp-class-20 pa t71177 l71178 ls3553\">tax </span><span class=\"pp-class-20 pa t71177 l71179 ls15\">assets </span><span class=\"pp-class-20 pa t71177 l71180 ls299\">and </span><span class=\"pp-class-20 pa t71177 l71181 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71177 l71182 ls305\">are </span><span class=\"pp-class-20 pa t71177 l71183 ls740\">offset </span><span class=\"pp-class-20 pa t71177 l71184 ls2137\">when </span><span class=\"pp-class-20 pa t71177 l71185 ls669\">there </span><span class=\"pp-class-20 pa t71177 l71186 ls324\">is </span><span class=\"pp-class-20 pa t71177 l71187\">a </span><span class=\"pp-class-20 pa t71177 l71188 ls138\">legally </span><span class=\"pp-class-20 pa t71177 l71189 ls1668\">enforceable </span><span class=\"pp-class-20 pa t71177 l71190 ls901\">right </span><span class=\"pp-class-20 pa t71177 l71191 ls309\">to </span><span class=\"pp-class-20 pa t71177 l71192 ls6326\">set </span><span class=\"pp-class-20 pa t71177 l50405 ls4058\">off </span><span class=\"pp-class-20 pa t71177 l68122 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l3 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71194 ls15\">assets </span><span class=\"pp-class-20 pa t71193 l71195 ls3192\">against </span><span class=\"pp-class-20 pa t71193 l71196 ls2594\">current </span><span class=\"pp-class-20 pa t71193 l71197 ls3553\">tax </span><span class=\"pp-class-20 pa t71193 l71198 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71193 l71199 ls299\">and </span><span class=\"pp-class-20 pa t71193 l71200 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71201 ls1051\">deferred </span><span class=\"pp-class-20 pa t71193 l71202 ls420\">taxes </span><span class=\"pp-class-20 pa t71193 l71203 ls2424\">relate </span><span class=\"pp-class-20 pa t71193 l71204 ls309\">to </span><span class=\"pp-class-20 pa t71193 l71205 ls451\">the </span><span class=\"pp-class-20 pa t71193 l71206 ls2867\">same </span><span class=\"pp-class-20 pa t71193 l71207 ls471\">taxable </span><span class=\"pp-class-20 pa t71193 l71208 ls1361\">entity </span><span class=\"pp-class-20 pa t71193 l71209 ls299\">and </span><span class=\"pp-class-20 pa t71193 l2292 ls451\">the </span><span class=\"pp-class-20 pa t71210 l3 ls2867\">same </span><span class=\"pp-class-20 pa t71210 l71211 ls293\">taxation </span><span class=\"pp-class-20 pa t71210 l71212 ls4462\">authority.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__86": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7700\"><div class=\" w4676 h70734 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls71658\">12. </span><span class=\"pp-class-19 pa t71657 l71659 ls3950\">Earnings </span><span class=\"pp-class-19 pa t71657 l71660 ls601\">per </span><span class=\"pp-class-19 pa t71657 l71661 ls2684\">share</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71662 l3 ls854\">Basic </span><span class=\"pp-class-20 pa t71662 l71663 ls713\">earnings </span><span class=\"pp-class-20 pa t71662 l71664 ls6305\">per </span><span class=\"pp-class-20 pa t71662 l71665 ls379\">share </span><span class=\"pp-class-20 pa t71662 l71666 ls2057\">is </span><span class=\"pp-class-20 pa t71662 l71667 ls3043\">calculated </span><span class=\"pp-class-20 pa t71662 l71668 ls1480\">by </span><span class=\"pp-class-20 pa t71662 l71669 ls779\">dividing </span><span class=\"pp-class-20 pa t71662 l71670 ls309\">the </span><span class=\"pp-class-20 pa t71662 l71671 ls9499\">Group\u2019s </span><span class=\"pp-class-20 pa t71662 l71672 ls379\">share </span><span class=\"pp-class-20 pa t71662 l71673 ls2057\">in </span><span class=\"pp-class-20 pa t71662 l71674 ls975\">net </span><span class=\"pp-class-20 pa t71662 l71675 ls1912\">result </span><span class=\"pp-class-20 pa t71662 l71676 ls1480\">by </span><span class=\"pp-class-20 pa t71662 l71677 ls309\">the </span><span class=\"pp-class-20 pa t71662 l71678 ls3526\">weighted </span><span class=\"pp-class-20 pa t71662 l71679 ls1827\">average </span><span class=\"pp-class-20 pa t71680 l3 ls975\">number </span><span class=\"pp-class-20 pa t71680 l71681 ls295\">of </span><span class=\"pp-class-20 pa t71680 l25431 ls2053\">outstanding </span><span class=\"pp-class-20 pa t71680 l71682 ls350\">shares </span><span class=\"pp-class-20 pa t71680 l71683 ls1247\">over </span><span class=\"pp-class-20 pa t71680 l71684 ls451\">the </span><span class=\"pp-class-20 pa t71680 l71685 ls389\">year </span><span class=\"pp-class-20 pa t71680 l71686 ls3146\">(total </span><span class=\"pp-class-20 pa t71680 l71687 ls975\">number </span><span class=\"pp-class-20 pa t71680 l71688 ls295\">of </span><span class=\"pp-class-20 pa t71680 l71689 ls350\">shares </span><span class=\"pp-class-20 pa t71680 l71690\">\u2013 </span><span class=\"pp-class-20 pa t71680 l71691 ls909\">treasury </span><span class=\"pp-class-20 pa t71680 l71692 ls5871\">shares).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71693 l3 ls1598\">Diluted </span><span class=\"pp-class-20 pa t71693 l71694 ls782\">earnings </span><span class=\"pp-class-20 pa t71693 l71695 ls909\">per </span><span class=\"pp-class-20 pa t71693 l71696 ls2424\">share </span><span class=\"pp-class-20 pa t71693 l71697 ls817\">is </span><span class=\"pp-class-20 pa t71693 l71698 ls10552\">calculated </span><span class=\"pp-class-20 pa t71693 l71699 ls335\">by </span><span class=\"pp-class-20 pa t71693 l71700 ls2162\">dividing </span><span class=\"pp-class-20 pa t71693 l71701 ls449\">the </span><span class=\"pp-class-20 pa t71693 l66499 ls1682\">Group\u2019s </span><span class=\"pp-class-20 pa t71693 l71702 ls2424\">share </span><span class=\"pp-class-20 pa t71693 l71703 ls817\">in </span><span class=\"pp-class-20 pa t71693 l71704 ls2092\">net </span><span class=\"pp-class-20 pa t71693 l71705 ls2172\">result </span><span class=\"pp-class-20 pa t71693 l71706 ls335\">by </span><span class=\"pp-class-20 pa t71693 l71707 ls449\">the </span><span class=\"pp-class-20 pa t71693 l71708 ls457\">weighted </span><span class=\"pp-class-20 pa t71693 l71709 ls1588\">average </span><span class=\"pp-class-20 pa t71710 l3 ls595\">number </span><span class=\"pp-class-20 pa t71710 l71711 ls7143\">of </span><span class=\"pp-class-20 pa t71710 l71712 ls3820\">outstanding </span><span class=\"pp-class-20 pa t71710 l71713 ls707\">shares </span><span class=\"pp-class-20 pa t71710 l71714 ls534\">over </span><span class=\"pp-class-20 pa t71710 l71715 ls821\">the </span><span class=\"pp-class-20 pa t71710 l71716 ls8726\">year, </span><span class=\"pp-class-20 pa t71710 l71717 ls509\">adjusted </span><span class=\"pp-class-20 pa t71710 l71718 ls3010\">for </span><span class=\"pp-class-20 pa t71710 l71719 ls821\">the </span><span class=\"pp-class-20 pa t71710 l71720 ls163\">potential </span><span class=\"pp-class-20 pa t71710 l71721 ls1403\">dilution </span><span class=\"pp-class-20 pa t71710 l71722 ls7143\">of </span><span class=\"pp-class-20 pa t71710 l71723 ls994\">ordinary </span><span class=\"pp-class-20 pa t71710 l71724 ls707\">shares </span><span class=\"pp-class-20 pa t71710 l71725 ls11784\">as </span><span class=\"pp-class-20 pa t71710 l71726 ls281\">a </span><span class=\"pp-class-20 pa t71727 l3 ls352\">result </span><span class=\"pp-class-20 pa t71727 l71728 ls295\">of </span><span class=\"pp-class-20 pa t71727 l71729 ls293\">options </span><span class=\"pp-class-20 pa t71727 l71730 ls2326\">granted </span><span class=\"pp-class-20 pa t71727 l71731 ls2537\">under </span><span class=\"pp-class-20 pa t71727 l71732 ls451\">the </span><span class=\"pp-class-20 pa t71727 l71733 ls449\">stock </span><span class=\"pp-class-20 pa t71727 l71734 ls229\">option </span><span class=\"pp-class-20 pa t71727 l71735 ls2587\">plan </span><span class=\"pp-class-20 pa t71727 l71736 ls350\">for </span><span class=\"pp-class-20 pa t71727 l71737 ls726\">management </span><span class=\"pp-class-20 pa t71727 l71738 ls153\">(see </span><span class=\"pp-class-20 pa t71727 l71739 ls715\">note </span><span class=\"pp-class-20 pa t71727 l71740 ls71741\">21).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7701\"><div class=\" w4676 h71742 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l23115\">Net </span><span class=\"pp-class-66 pa t71744 l69810\">result </span><span class=\"pp-class-66 pa t71744 l71745\">- </span><span class=\"pp-class-66 pa t71744 l71746\">Basic </span><span class=\"pp-class-66 pa t71744 l71747\">and </span><span class=\"pp-class-66 pa t71744 l71748\">diluted </span><span class=\"pp-class-66 pa t71744 l71749\">earnings </span><span class=\"pp-class-66 pa t71744 l71750\">per </span><span class=\"pp-class-66 pa t71744 l71751\">share</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l70569\">172,269 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l67216 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l71753\">of </span><span class=\"pp-class-65 pa t71752 l71754\">which </span><span class=\"pp-class-65 pa t71752 l71755\">attributable </span><span class=\"pp-class-65 pa t71752 l71756\">to </span><span class=\"pp-class-65 pa t71752 l71757\">equity </span><span class=\"pp-class-65 pa t71752 l71758\">holders </span><span class=\"pp-class-65 pa t71752 l71759\">of </span><span class=\"pp-class-65 pa t71752 l71760\">Lotus </span><span class=\"pp-class-65 pa t71752 l71761\">Bakeries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26918\">172,258 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26919 ls67040\">152,577\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71762 l23115 ls1491\">Weighted </span><span class=\"pp-class-66 pa t71762 l71763 ls1447\">average </span><span class=\"pp-class-66 pa t71762 l71764\">number </span><span class=\"pp-class-66 pa t71762 l71765\">of </span><span class=\"pp-class-66 pa t71762 l71766\">shares </span><span class=\"pp-class-66 pa t71762 l71767\">- </span><span class=\"pp-class-66 pa t71762 l71768\">Basic </span><span class=\"pp-class-66 pa t71762 l71769\">earnings </span><span class=\"pp-class-66 pa t71762 l71770\">per </span><span class=\"pp-class-66 pa t71762 l71771\">share</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71762 l70569\">812,323 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71762 l67216 ls67040\">811,863\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l23115\">Dilutive </span><span class=\"pp-class-65 pa t71772 l71773\">effect</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l70749\">688 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l67233 ls66978\">1,211\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71774 l23115 ls1491\">Weighted </span><span class=\"pp-class-66 pa t71774 l71763 ls1447\">average </span><span class=\"pp-class-66 pa t71774 l71764\">number </span><span class=\"pp-class-66 pa t71774 l71765\">of </span><span class=\"pp-class-66 pa t71774 l71766\">shares </span><span class=\"pp-class-66 pa t71774 l71767\">- </span><span class=\"pp-class-66 pa t71774 l71768\">Diluted </span><span class=\"pp-class-66 pa t71774 l71775\">earnings </span><span class=\"pp-class-66 pa t71774 l71776\">per </span><span class=\"pp-class-66 pa t71774 l71777\">share</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71774 l70569\">813,010 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71774 l67216 ls67040\">813,074\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t71778 l23115\">BASIC </span><span class=\"pp-class-167 pa t71778 l71779\">EARNINGS </span><span class=\"pp-class-167 pa t71778 l71780\">PER </span><span class=\"pp-class-167 pa t71778 l71781\">SHARE </span><span class=\"pp-class-167 pa t71778 l71782\">(IN </span><span class=\"pp-class-167 pa t71778 l71783\">EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71784 l70628\">212.07 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71784 l70629 ls67117\">187.82\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71785 l71753\">of </span><span class=\"pp-class-65 pa t71785 l71754\">which </span><span class=\"pp-class-65 pa t71785 l71755\">attributable </span><span class=\"pp-class-65 pa t71785 l71756\">to </span><span class=\"pp-class-65 pa t71785 l71757\">equity </span><span class=\"pp-class-65 pa t71785 l71758\">holders </span><span class=\"pp-class-65 pa t71785 l71759\">of </span><span class=\"pp-class-65 pa t71785 l71760\">Lotus </span><span class=\"pp-class-65 pa t71785 l71761\">Bakeries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71785 l26921\">212.06 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71785 l26922 ls67117\">187.93\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t71786 l23115\">DILUTED </span><span class=\"pp-class-167 pa t71786 l71787\">EARNINGS </span><span class=\"pp-class-167 pa t71786 l71788\">PER </span><span class=\"pp-class-167 pa t71786 l71789\">SHARE </span><span class=\"pp-class-167 pa t71786 l71790\">(IN </span><span class=\"pp-class-167 pa t71786 l71791\">EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71792 l70628\">211.89 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t71792 l70629 ls67117\">187.54\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71793 l71753\">of </span><span class=\"pp-class-65 pa t71793 l71754\">which </span><span class=\"pp-class-65 pa t71793 l71755\">attributable </span><span class=\"pp-class-65 pa t71793 l71756\">to </span><span class=\"pp-class-65 pa t71793 l71757\">equity </span><span class=\"pp-class-65 pa t71793 l71758\">holders </span><span class=\"pp-class-65 pa t71793 l71759\">of </span><span class=\"pp-class-65 pa t71793 l71760\">Lotus </span><span class=\"pp-class-65 pa t71793 l71761\">Bakeries</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71793 l26921\">211.88 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71793 l26922 ls67117\">187.65\u00a0\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__87-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7702\"><div class=\" w4676 h71794 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls71795\">13. </span><span class=\"pp-class-19 pa t71657 l71796 ls9393\">Goodwill</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7706\"><div class=\" w4676 h71981 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71982 l3 ls71983\">13.2 </span><span class=\"pp-class-25 pa t71982 l71984 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71985 l3 ls889\">The </span><span class=\"pp-class-20 pa t71985 l21606 ls4157\">carrying </span><span class=\"pp-class-20 pa t71985 l71986 ls689\">amount </span><span class=\"pp-class-20 pa t71985 l71987 ls295\">of </span><span class=\"pp-class-20 pa t71985 l71988 ls233\">goodwill </span><span class=\"pp-class-20 pa t71985 l71989 ls2137\">has </span><span class=\"pp-class-20 pa t71985 l71990 ls2266\">been </span><span class=\"pp-class-20 pa t71985 l71991 ls1027\">allocated </span><span class=\"pp-class-20 pa t71985 l71992 ls309\">to </span><span class=\"pp-class-20 pa t71985 l71993 ls451\">the </span><span class=\"pp-class-20 pa t71985 l71994 ls4818\">various </span><span class=\"pp-class-20 pa t71985 l71995 ls669\">independent </span><span class=\"pp-class-20 pa t71985 l71996 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71985 l71997 ls1116\">units </span><span class=\"pp-class-20 pa t71662 l3 ls624\">as </span><span class=\"pp-class-20 pa t71662 l71998 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7707\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t70499 l72001\">Natural </span><span class=\"pp-class-65 pa t70499 l72002\">Foods </span><span class=\"pp-class-65 pa t70499 l72003\">(Natural </span><span class=\"pp-class-65 pa t70499 l72004\">Balance </span><span class=\"pp-class-65 pa t70499 l72005\">Foods, </span><span class=\"pp-class-65 pa t70499 l72006\">Urban </span><span class=\"pp-class-65 pa t70499 l72007\">Fresh </span><span class=\"pp-class-65 pa t70499 l72008\">Foods,</span><span class=\"pp-class-65 pa t72009 l23115 ls2565\">Kiddylicious </span><span class=\"pp-class-65 pa t72009 l72010\">and </span><span class=\"pp-class-65 pa t72009 l72011 ls2222\">Peter\u2019s </span><span class=\"pp-class-65 pa t72009 l72012 ls4795\">Yard)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26918\">170,227</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26919 ls67040\">176,975\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26921\">20,773 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26922 ls67117\">20,773\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l23115\">The </span><span class=\"pp-class-65 pa t72015 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26921\">17,151 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26922 ls67117\">17,151\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l23115\">Asia</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l70564\">7,310 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l67233 ls66978\">8,096\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l23115\">Nordics</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l70564\">5,677 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l67233 ls66978\">5,371\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l70564\">1,704 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l67233 ls66978\">1,704\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t72019 l23115 ls29043\">total </span><span class=\"pp-class-155 pa t72019 l70505 ls207\">goodwill</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72021 ls973\">222,841</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72022 ls72023\">230,070\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7708\"><div class=\" w4676 h72024 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Carrying </span><span class=\"pp-class-66 pa t26920 l72025\">amount </span><span class=\"pp-class-66 pa t26920 l72026\">as </span><span class=\"pp-class-66 pa t26920 l72027\">at </span><span class=\"pp-class-66 pa t26920 l72028\">January </span><span class=\"pp-class-66 pa t26920 l72029\">1, </span><span class=\"pp-class-66 pa t26920 l72030\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216\">222,915</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Effect </span><span class=\"pp-class-65 pa t26923 l67369\">of </span><span class=\"pp-class-65 pa t26923 l67370\">movements </span><span class=\"pp-class-65 pa t26923 l12272\">in </span><span class=\"pp-class-65 pa t26923 l72031\">foreign </span><span class=\"pp-class-65 pa t26923 l72032\">exchange </span><span class=\"pp-class-65 pa t26923 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l67233\">7,155</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l23115\">Carrying </span><span class=\"pp-class-66 pa t26346 l72025\">amount </span><span class=\"pp-class-66 pa t26346 l72026\">as </span><span class=\"pp-class-66 pa t26346 l72027\">at </span><span class=\"pp-class-66 pa t26346 l72028\">December </span><span class=\"pp-class-66 pa t26346 l72034\">31, </span><span class=\"pp-class-66 pa t26346 l72035\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l67216\">230,070</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l23115\">Effect </span><span class=\"pp-class-65 pa t26349 l67369\">of </span><span class=\"pp-class-65 pa t26349 l67370\">movements </span><span class=\"pp-class-65 pa t26349 l12272\">in </span><span class=\"pp-class-65 pa t26349 l72031\">foreign </span><span class=\"pp-class-65 pa t26349 l72032\">exchange </span><span class=\"pp-class-65 pa t26349 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l71336\">(7,229)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t72036 l23115 ls2274\">CARRYING </span><span class=\"pp-class-167 pa t72036 l72037 ls10966\">AMOUNT </span><span class=\"pp-class-167 pa t72036 l72038\">AS </span><span class=\"pp-class-167 pa t72036 l72039 ls72040\">AT </span><span class=\"pp-class-167 pa t72036 l72041\">DECEMBER </span><span class=\"pp-class-167 pa t72036 l72042\">31, </span><span class=\"pp-class-167 pa t72036 l72043\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72044 l67216\">222,841 </span><span class=\"pp-class-128 pa t72044 l72045 ls71267\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7714\"><div class=\" w4676 h72560 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls72561\">14. </span><span class=\"pp-class-19 pa t71657 l72562 ls15391\">Intangible </span><span class=\"pp-class-19 pa t71657 l72563 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls72564\">14.1 </span><span class=\"pp-class-25 pa t71797 l72565 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l72566 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls1137\">Intangible </span><span class=\"pp-class-20 pa t71680 l72567 ls11998\">assets </span><span class=\"pp-class-20 pa t71680 l72568 ls297\">which </span><span class=\"pp-class-20 pa t71680 l72569 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72570 ls1137\">acquired </span><span class=\"pp-class-20 pa t71680 l72571 ls225\">separately </span><span class=\"pp-class-20 pa t71680 l72572 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72573 ls6574\">measured </span><span class=\"pp-class-20 pa t71680 l72574 ls887\">initially </span><span class=\"pp-class-20 pa t71680 l72575 ls629\">at </span><span class=\"pp-class-20 pa t71680 l72576 ls770\">cost. </span><span class=\"pp-class-20 pa t71680 l13413 ls537\">After </span><span class=\"pp-class-20 pa t71680 l72577 ls1988\">initial </span><span class=\"pp-class-20 pa t71680 l72578 ls352\">recognition, </span><span class=\"pp-class-20 pa t71817 l3 ls920\">intangible </span><span class=\"pp-class-20 pa t71817 l70443 ls15\">assets </span><span class=\"pp-class-20 pa t71817 l72579 ls305\">are </span><span class=\"pp-class-20 pa t71817 l72580 ls142\">measured </span><span class=\"pp-class-20 pa t71817 l72581 ls1221\">at </span><span class=\"pp-class-20 pa t71817 l72582 ls335\">cost </span><span class=\"pp-class-20 pa t71817 l72583 ls817\">less </span><span class=\"pp-class-20 pa t71817 l72584 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71817 l72585 ls367\">amortisations </span><span class=\"pp-class-20 pa t71817 l72586 ls299\">and </span><span class=\"pp-class-20 pa t71817 l72587 ls3794\">impairment </span><span class=\"pp-class-20 pa t71817 l72588 ls627\">losses.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7715\"><div class=\" w266 h72769 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72828 l3 ls13304\">14.2\t</span><span class=\"pp-class-25 pa t72828 l17371 ls379\">Overview</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7716\"><div class=\" w4676 h72829 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l72830\">Brands </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l72831 ls901\">software</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71743 l43623 ls16226\">total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\"></span><span class=\"pp-class-65 pa t70499 l72832\">Acquisition </span><span class=\"pp-class-65 pa t70499 l72833\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72834\">149,601 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72835\">13,989 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72836\">163,590 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\"></span><span class=\"pp-class-65 pa t70500 l72832\">Accumulated </span><span class=\"pp-class-65 pa t70500 l72837\">amortisation </span><span class=\"pp-class-65 pa t70500 l72838\">and </span><span class=\"pp-class-65 pa t70500 l72839\">impairment </span><span class=\"pp-class-65 pa t70500 l72840\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l53136\"></span><span class=\"pp-class-65 pa t70500 l72841\">(4,627) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l72842\"></span><span class=\"pp-class-65 pa t70500 l72843\">(11,138) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l72844\"></span><span class=\"pp-class-65 pa t70500 l72845\">(15,765) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t72846 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t72846 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t72846 l72848\">as </span><span class=\"pp-class-148 pa t72846 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t72846 l72850 ls142\">January </span><span class=\"pp-class-148 pa t72846 l72851\">1, </span><span class=\"pp-class-148 pa t72846 l72852\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72854\">144,974 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72855\">2,851 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72856\">147,825 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l23115\">Acquisitions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72857\"></span><span class=\"pp-class-65 pa t66952 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72859\">531 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72860\">531 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l23115\">Amortisation </span><span class=\"pp-class-65 pa t72861 l70606\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72857\"></span><span class=\"pp-class-65 pa t72861 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72862\"></span><span class=\"pp-class-65 pa t72861 l72863\">(1,265) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72864\"></span><span class=\"pp-class-65 pa t72861 l72865\">(1,265) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l23115 ls2730\">Transfer </span><span class=\"pp-class-65 pa t72866 l72867\">from </span><span class=\"pp-class-65 pa t72866 l72868\">one </span><span class=\"pp-class-65 pa t72866 l72869\">heading </span><span class=\"pp-class-65 pa t72866 l72870\">to </span><span class=\"pp-class-65 pa t72866 l72871\">another</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72857\"></span><span class=\"pp-class-65 pa t72866 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72859\">260 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72860\">260 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l23115\">Effect </span><span class=\"pp-class-65 pa t66975 l67369\">of </span><span class=\"pp-class-65 pa t66975 l67370\">movements </span><span class=\"pp-class-65 pa t66975 l12272\">in </span><span class=\"pp-class-65 pa t66975 l72031\">foreign </span><span class=\"pp-class-65 pa t66975 l72032\">exchange </span><span class=\"pp-class-65 pa t66975 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72872\">3,085 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72873\">2 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72874\">3,087 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t66979 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t66979 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t66979 l72848\">as </span><span class=\"pp-class-148 pa t66979 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t66979 l72850\">December </span><span class=\"pp-class-148 pa t66979 l72875\">31, </span><span class=\"pp-class-148 pa t66979 l72876\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72854\">148,059</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72855\">2,379</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72856\">150,437</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l71753\"></span><span class=\"pp-class-65 pa t66990 l72878\">Acquisition </span><span class=\"pp-class-65 pa t66990 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72834\">152,686 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72835\">14,466 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72836\">167,151 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l71753\"></span><span class=\"pp-class-65 pa t72880 l72878\">Accumulated </span><span class=\"pp-class-65 pa t72880 l72881\">amortisation </span><span class=\"pp-class-65 pa t72880 l72882\">and </span><span class=\"pp-class-65 pa t72880 l72883\">impairment </span><span class=\"pp-class-65 pa t72880 l72884\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72885 ls1865\">(4,627)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72886 ls7485\">(12,087)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72887 ls72888\">(16,714)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72889 l23115\">Acquisitions </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72891\">1,218 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72874\">1,218</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l23115\">Amortisation </span><span class=\"pp-class-65 pa t72892 l70606\">expense </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72863\">(1,170)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72865\">(1,170)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l23115 ls2730\">Transfer </span><span class=\"pp-class-65 pa t72893 l72867\">from </span><span class=\"pp-class-65 pa t72893 l72868\">one </span><span class=\"pp-class-65 pa t72893 l72869\">heading </span><span class=\"pp-class-65 pa t72893 l72870\">to </span><span class=\"pp-class-65 pa t72893 l72871\">another </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72859\">649 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72860\">649 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72894 l23115\">Effect </span><span class=\"pp-class-65 pa t72894 l67369\">of </span><span class=\"pp-class-65 pa t72894 l67370\">movements </span><span class=\"pp-class-65 pa t72894 l12272\">in </span><span class=\"pp-class-65 pa t72894 l72031\">foreign </span><span class=\"pp-class-65 pa t72894 l72032\">exchange </span><span class=\"pp-class-65 pa t72894 l72033\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72841 ls67040\">(3,189)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72896\"></span><span class=\"pp-class-65 pa t72895 l72897\">(2)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72864\"></span><span class=\"pp-class-65 pa t72895 l72865\">(3,191)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t72898 l23115 ls5425\">CARRYING </span><span class=\"pp-class-48 pa t72898 l72847 ls10966\">AMOUNT </span><span class=\"pp-class-48 pa t72898 l72848\">AS </span><span class=\"pp-class-48 pa t72898 l72849 ls67379\">AT </span><span class=\"pp-class-48 pa t72898 l72850\">DECEMBER </span><span class=\"pp-class-48 pa t72898 l72875\">31, </span><span class=\"pp-class-48 pa t72898 l72876\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72854\">144,869 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72855\">3,074 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72856\">147,944 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l71753\"></span><span class=\"pp-class-65 pa t72900 l72878\">Acquisition </span><span class=\"pp-class-65 pa t72900 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72834\">149,496 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72835\">16,283 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72836\">165,780 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l71753\"></span><span class=\"pp-class-65 pa t72901 l72878\">Accumulated </span><span class=\"pp-class-65 pa t72901 l72881\">amortisation </span><span class=\"pp-class-65 pa t72901 l72882\">and </span><span class=\"pp-class-65 pa t72901 l72883\">impairment </span><span class=\"pp-class-65 pa t72901 l72884\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72902\"></span><span class=\"pp-class-65 pa t72901 l72885 ls1865\">(4,627)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72903\"></span><span class=\"pp-class-65 pa t72901 l72904 ls55816\">(13,209)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72905\"></span><span class=\"pp-class-65 pa t72901 l72906 ls72907\">(17,836)</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7717\"><div class=\" w4676 h72912 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls1921\">Intangible </span><span class=\"pp-class-20 pa t72913 l72914 ls11446\">assets </span><span class=\"pp-class-20 pa t72913 l72915 ls2372\">include </span><span class=\"pp-class-20 pa t72913 l72916 ls7132\">brands </span><span class=\"pp-class-20 pa t72913 l72917 ls1233\">and </span><span class=\"pp-class-20 pa t72913 l72918 ls909\">software </span><span class=\"pp-class-20 pa t72913 l72919 ls2730\">investments. </span><span class=\"pp-class-20 pa t72913 l72920 ls520\">Software </span><span class=\"pp-class-20 pa t72913 l72921 ls2684\">relates </span><span class=\"pp-class-20 pa t72913 l72922 ls2378\">mainly </span><span class=\"pp-class-20 pa t72913 l72923 ls20763\">to </span><span class=\"pp-class-20 pa t72913 l72924 ls1447\">the </span><span class=\"pp-class-20 pa t72913 l72925 ls1403\">capitalised </span><span class=\"pp-class-20 pa t72926 l3 ls540\">external </span><span class=\"pp-class-20 pa t72926 l72927 ls2537\">and </span><span class=\"pp-class-20 pa t72926 l72928 ls516\">internal </span><span class=\"pp-class-20 pa t72926 l72929 ls1321\">costs </span><span class=\"pp-class-20 pa t72926 l72930 ls3010\">connected </span><span class=\"pp-class-20 pa t72926 l72931 ls409\">with </span><span class=\"pp-class-20 pa t72926 l72932 ls436\">the </span><span class=\"pp-class-20 pa t72926 l72933 ls608\">further </span><span class=\"pp-class-20 pa t72926 l72934 ls3043\">roll-out </span><span class=\"pp-class-20 pa t72926 l72935 ls4226\">of </span><span class=\"pp-class-20 pa t72926 l72936 ls436\">the </span><span class=\"pp-class-20 pa t72926 l72937 ls6112\">ERP </span><span class=\"pp-class-20 pa t72926 l72938 ls1039\">information </span><span class=\"pp-class-20 pa t72926 l72939 ls1321\">system </span><span class=\"pp-class-20 pa t72926 l72940 ls6005\">SAP </span><span class=\"pp-class-20 pa t72926 l72941 ls216\">across </span><span class=\"pp-class-20 pa t72942 l3 ls451\">the </span><span class=\"pp-class-20 pa t72942 l972 ls548\">Lotus </span><span class=\"pp-class-20 pa t72942 l8766 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72942 l72943 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls889\">The </span><span class=\"pp-class-20 pa t72944 l21606 ls362\">brands </span><span class=\"pp-class-20 pa t72944 l72945 ls2424\">relate </span><span class=\"pp-class-20 pa t72944 l72946 ls309\">to </span><span class=\"pp-class-20 pa t72944 l72947 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72948 ls362\">brands </span><span class=\"pp-class-20 pa t72944 l72949 ls3520\">acquired </span><span class=\"pp-class-20 pa t72944 l72950 ls409\">by </span><span class=\"pp-class-20 pa t72944 l72951 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72952 ls283\">company </span><span class=\"pp-class-20 pa t72944 l72953 ls1247\">over </span><span class=\"pp-class-20 pa t72944 l72954 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72955 ls182\">years:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72956 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72956 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72956 l6361 ls819 wtro4477 wtr4472 tro4478 tr4474\">Peijnenburg</span><span class=\"pp-class-24 pa t72957 l72958 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72956 l72959 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72956 l72960 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72956 l72961 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72956 l72962 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72956 l72963 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72956 l72964 ls726 wtro4477 wtr4472 tro4478 tr4474\">Netherlands;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72965 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72965 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72965 l6361 ls293 wtro4477 wtr4472 tro4478 tr4474\">Dinosaurus</span><span class=\"pp-class-24 pa t72966 l59235 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72965 l72967 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72965 l48410 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72965 l72968 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t72965 l72969 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72965 l72970 ls41254 wtro4477 wtr4472 tro4478 tr4474\">2012;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72971 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72971 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72971 l6361 ls464 wtro4477 wtr4472 tro4478 tr4474\">Annas</span><span class=\"pp-class-24 pa t72972 l72973 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72971 l72974 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72971 l72975 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72971 l72976 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72971 l72977 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t72971 l72978 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72971 l72979 ls320 wtro4477 wtr4472 tro4478 tr4474\">Nordic </span><span class=\"pp-class-20 pa t72971 l72980 ls2447 wtro4477 wtr4472 tro4478 tr4474\">region </span><span class=\"pp-class-20 pa t72971 l72981 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t72971 l72982 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72971 l72983 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72971 l72984 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t72971 l72985 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72971 l72986 ls3049 wtro4477 wtr4472 tro4478 tr4474\">pepparkakor </span><span class=\"pp-class-20 pa t72971 l72987 ls420 wtro4477 wtr4472 tro4478 tr4474\">products </span><span class=\"pp-class-20 pa t72971 l72988 ls468 wtro4477 wtr4472 tro4478 tr4474\">outside </span><span class=\"pp-class-20 pa t72971 l72989 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72990 l6361 ls320 wtro4477 wtr4472 tro4478 tr4474\">Nordic </span><span class=\"pp-class-20 pa t72990 l72991 ls2984 wtro4477 wtr4472 tro4478 tr4474\">region;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72992 l6361 ls1008 wtro4477 wtr4472 tro4478 tr4474\">n\u0101kd.</span><span class=\"pp-class-24 pa t72993 l72994 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72992 l72995 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72992 l72996 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72992 l72997 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t72992 l72998 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72992 l72999 ls3846 wtro4477 wtr4472 tro4478 tr4474\">2015 </span><span class=\"pp-class-20 pa t72992 l73000 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t72992 l73001 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t72992 l73002 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t72992 l73003 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72992 l73004 ls3033 wtro4477 wtr4472 tro4478 tr4474\">acquisition </span><span class=\"pp-class-20 pa t72992 l73005 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t72992 l73006 ls794 wtro4477 wtr4472 tro4478 tr4474\">Natural </span><span class=\"pp-class-20 pa t72992 l48435 ls1361 wtro4477 wtr4472 tro4478 tr4474\">Balance </span><span class=\"pp-class-20 pa t72992 l73007 ls926 wtro4477 wtr4472 tro4478 tr4474\">Foods;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73008 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73008 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73008 l6361 ls998 wtro4477 wtr4472 tro4478 tr4474\">BEAR</span><span class=\"pp-class-24 pa t73009 l73010 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73008 l73011 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73008 l73012 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73008 l73013 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73008 l73014 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73008 l73015 ls3846 wtro4477 wtr4472 tro4478 tr4474\">2015 </span><span class=\"pp-class-20 pa t73008 l73016 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t73008 l73017 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t73008 l73018 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t73008 l73019 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t73008 l73020 ls3033 wtro4477 wtr4472 tro4478 tr4474\">acquisition </span><span class=\"pp-class-20 pa t73008 l73021 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t73008 l73022 ls2762 wtro4477 wtr4472 tro4478 tr4474\">Urban </span><span class=\"pp-class-20 pa t73008 l73023 ls1099 wtro4477 wtr4472 tro4478 tr4474\">Fresh </span><span class=\"pp-class-20 pa t73008 l73024 ls926 wtro4477 wtr4472 tro4478 tr4474\">Foods;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73025 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73025 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73025 l6361 ls516 wtro4477 wtr4472 tro4478 tr4474\">Kiddylicious</span><span class=\"pp-class-24 pa t73026 l73027 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73025 l73028 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73025 l58596 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73025 l73029 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73025 l73030 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73025 l73031 ls7697 wtro4477 wtr4472 tro4478 tr4474\">2018;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73032 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73032 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73032 l6361 ls180 wtro4477 wtr4472 tro4478 tr4474\">Kung </span><span class=\"pp-class-20 pa t73032 l73033 ls631 wtro4477 wtr4472 tro4478 tr4474\">Oscar</span><span class=\"pp-class-24 pa t73034 l73035 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73032 l73036 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73032 l73037 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73032 l73038 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73032 l73039 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73032 l73040 ls509 wtro4477 wtr4472 tro4478 tr4474\">2022; </span><span class=\"pp-class-20 pa t73032 l73041 ls289 wtro4477 wtr4472 tro4478 tr4474\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73042 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73042 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73042 l6361 ls4010 wtro4477 wtr4472 tro4478 tr4474\">Peter\u2019s </span><span class=\"pp-class-20 pa t73042 l73043 ls5251 wtro4477 wtr4472 tro4478 tr4474\">Yard</span><span class=\"pp-class-24 pa t73044 l73045 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73042 l73046 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73042 l73047 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73042 l73048 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73042 l73049 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73042 l73050 ls1266 wtro4477 wtr4472 tro4478 tr4474\">2022.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7718\"><div class=\" w4676 h73051 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t73052 l23115\">IN </span><span class=\"pp-class-150 pa t73052 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t73052 l63719\">OF </span><span class=\"pp-class-150 pa t73052 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73052 l71999\">DEC. </span><span class=\"pp-class-118 pa t73052 l72000\">31, </span><span class=\"pp-class-118 pa t73052 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73052 l67211\">DEC. </span><span class=\"pp-class-118 pa t73052 l67212\">31, </span><span class=\"pp-class-118 pa t73052 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t73053 l72001\">Natural </span><span class=\"pp-class-65 pa t73053 l72002\">Foods </span><span class=\"pp-class-65 pa t73053 l72003\">(n\u0101kd.</span><span class=\"pp-class-137 pa t73054 l73055\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73056\">, </span><span class=\"pp-class-150 pa t73053 l73057\">Bear</span><span class=\"pp-class-137 pa t73054 l73058\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73059\">, </span><span class=\"pp-class-65 pa t73053 l73060 ls11446\">Kiddylicious</span><span class=\"pp-class-137 pa t73054 l73061\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73062\">, </span><span class=\"pp-class-65 pa t73053 l73063 ls1451\">Peter's </span><span class=\"pp-class-65 pa t73053 l73064 ls1974\">Yard</span><span class=\"pp-class-137 pa t73054 l73065\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73066\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l26921\">73,280 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l26922 ls67117\">76,862\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l23115\">Other </span><span class=\"pp-class-65 pa t73067 l63160\">brands </span><span class=\"pp-class-65 pa t73067 l73068\">(Dinosaurus</span><span class=\"pp-class-137 pa t73069 l73070\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73071\">, </span><span class=\"pp-class-65 pa t73067 l69057 ls1527\">Peijnenburg</span><span class=\"pp-class-137 pa t73069 l73072\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73073\">, </span><span class=\"pp-class-65 pa t73067 l73074\">Annas</span><span class=\"pp-class-137 pa t73069 l73075\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73076\">, </span><span class=\"pp-class-65 pa t73067 l73077 ls622\">Kung </span><span class=\"pp-class-65 pa t73067 l73078\">Oscar</span><span class=\"pp-class-137 pa t73069 l73079\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73080\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l26921\">71,590 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l26922 ls67117\">71,196\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t73081 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t73081 l70505 ls2274\">CARRYING </span><span class=\"pp-class-167 pa t73081 l73082 ls676\">AMOUNT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t73083 l70569\">144,869 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t73083 l67216 ls67040\">148,059\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7719\"><div class=\" w4676 h73084 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls142\">At </span><span class=\"pp-class-20 pa t72913 l73085 ls10288\">year-end </span><span class=\"pp-class-20 pa t72913 l73086 ls356\">2025, </span><span class=\"pp-class-20 pa t72913 l73087 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73088 ls1478\">Group </span><span class=\"pp-class-20 pa t72913 l73089 ls3416\">tested </span><span class=\"pp-class-20 pa t72913 l73090 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73091 ls214\">value </span><span class=\"pp-class-20 pa t72913 l73092 ls684\">of </span><span class=\"pp-class-20 pa t72913 l73093 ls1159\">these </span><span class=\"pp-class-20 pa t72913 l73094 ls1208\">brands </span><span class=\"pp-class-20 pa t72913 l73095 ls808\">to </span><span class=\"pp-class-20 pa t72913 l73096 ls11460\">assess </span><span class=\"pp-class-20 pa t72913 l73097 ls2639\">any </span><span class=\"pp-class-20 pa t72913 l73098 ls6255\">recoverability </span><span class=\"pp-class-20 pa t72913 l73099 ls3416\">issues. </span><span class=\"pp-class-20 pa t72913 l73100 ls5864\">Taking </span><span class=\"pp-class-20 pa t72926 l3 ls901\">into </span><span class=\"pp-class-20 pa t72926 l73101 ls2260\">account </span><span class=\"pp-class-20 pa t72926 l73102 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73103 ls6326\">assumptions </span><span class=\"pp-class-20 pa t72926 l73104 ls204\">used, </span><span class=\"pp-class-20 pa t72926 l73105 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73106 ls1331\">value </span><span class=\"pp-class-20 pa t72926 l73107 ls3172\">in </span><span class=\"pp-class-20 pa t72926 l73108 ls6795\">use </span><span class=\"pp-class-20 pa t72926 l73109 ls1495\">of </span><span class=\"pp-class-20 pa t72926 l73110 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73111 ls4329\">related </span><span class=\"pp-class-20 pa t72926 l73112 ls5382\">cash-generating </span><span class=\"pp-class-20 pa t72926 l73113 ls6326\">units </span><span class=\"pp-class-20 pa t72926 l73114 ls3615\">exceeds </span><span class=\"pp-class-20 pa t72926 l73115 ls105\">its </span><span class=\"pp-class-20 pa t72942 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t72942 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t72942 l73117 ls299\">and </span><span class=\"pp-class-20 pa t72942 l73118 ls9996\">no </span><span class=\"pp-class-20 pa t72942 l73119 ls3794\">impairment </span><span class=\"pp-class-20 pa t72942 l73120 ls1333\">loss </span><span class=\"pp-class-20 pa t72942 l73121 ls324\">is </span><span class=\"pp-class-20 pa t72942 l73122 ls2095\">recognised.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls740\">For </span><span class=\"pp-class-20 pa t72944 l73123 ls287\">more </span><span class=\"pp-class-20 pa t72944 l73124 ls4024\">details </span><span class=\"pp-class-20 pa t72944 l73125 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73126 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73127 ls3794\">impairment </span><span class=\"pp-class-20 pa t72944 l73128 ls180\">test </span><span class=\"pp-class-20 pa t72944 l73129 ls2260\">conducted </span><span class=\"pp-class-20 pa t72944 l73130 ls3592\">per </span><span class=\"pp-class-20 pa t72944 l73131 ls8967\">CGU, </span><span class=\"pp-class-20 pa t72944 l73132 ls303\">we </span><span class=\"pp-class-20 pa t72944 l73133 ls1049\">refer </span><span class=\"pp-class-20 pa t72944 l73134 ls309\">to </span><span class=\"pp-class-20 pa t72944 l73135 ls715\">note </span><span class=\"pp-class-20 pa t72944 l73136 ls6322\">13 </span><span class=\"pp-class-20 pa t72944 l73137 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73138 ls643\">goodwill.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls540\">Although </span><span class=\"pp-class-20 pa t72956 l73139 ls548\">Lotus </span><span class=\"pp-class-20 pa t72956 l73140 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72956 l73141 ls352\">believes </span><span class=\"pp-class-20 pa t72956 l73142 ls337\">that </span><span class=\"pp-class-20 pa t72956 l73143 ls248\">its </span><span class=\"pp-class-20 pa t72956 l73144 ls210\">assessments, </span><span class=\"pp-class-20 pa t72956 l73145 ls916\">assumptions </span><span class=\"pp-class-20 pa t72956 l73146 ls299\">and </span><span class=\"pp-class-20 pa t72956 l73147 ls2487\">estimates </span><span class=\"pp-class-20 pa t72956 l73148 ls305\">are </span><span class=\"pp-class-20 pa t72956 l73149 ls5890\">reasonable, </span><span class=\"pp-class-20 pa t72956 l73150 ls551\">actual </span><span class=\"pp-class-20 pa t72965 l3 ls557\">results </span><span class=\"pp-class-20 pa t72965 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72965 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72965 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72965 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72965 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72965 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72965 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72965 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72965 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72965 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72965 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72965 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72965 l72559 ls8595\">conditions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls2397\">During </span><span class=\"pp-class-20 pa t72990 l73151 ls356\">2025, </span><span class=\"pp-class-20 pa t72990 l73152 ls451\">the </span><span class=\"pp-class-20 pa t72990 l73153 ls1478\">Group </span><span class=\"pp-class-20 pa t72990 l73154 ls2137\">has </span><span class=\"pp-class-20 pa t72990 l73155 ls3049\">incurred </span><span class=\"pp-class-20 pa t72990 l73156 ls489\">research </span><span class=\"pp-class-20 pa t72990 l73157 ls299\">and </span><span class=\"pp-class-20 pa t72990 l73158 ls311\">development </span><span class=\"pp-class-20 pa t72990 l73159 ls4265\">expenses </span><span class=\"pp-class-20 pa t72990 l73160 ls295\">of </span><span class=\"pp-class-20 pa t72990 l73161 ls324\">EUR </span><span class=\"pp-class-20 pa t72990 l73162 ls56705\">2,214 </span><span class=\"pp-class-20 pa t72990 l73163 ls1480\">thousands </span><span class=\"pp-class-20 pa t72990 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t72992 l3 ls3553\">EUR </span><span class=\"pp-class-20 pa t72992 l73165 ls33560\">1,766 </span><span class=\"pp-class-20 pa t72992 l73166 ls560\">thousands), </span><span class=\"pp-class-20 pa t72992 l73167 ls986\">which </span><span class=\"pp-class-20 pa t72992 l73168 ls7132\">are </span><span class=\"pp-class-20 pa t72992 l73169 ls367\">mainly </span><span class=\"pp-class-20 pa t72992 l73170 ls20326\">composed </span><span class=\"pp-class-20 pa t72992 l73171 ls18852\">of </span><span class=\"pp-class-20 pa t72992 l73172 ls622\">employee </span><span class=\"pp-class-20 pa t72992 l73173 xx96 ls346\">benefit </span><span class=\"pp-class-20 pa t72992 l73174 ls21427\">expenses </span><span class=\"pp-class-20 pa t72992 l73175 ls28229\">and </span><span class=\"pp-class-20 pa t72992 l73176 ls994\">consumables.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__88": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7702\"><div class=\" w4676 h71794 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls71795\">13. </span><span class=\"pp-class-19 pa t71657 l71796 ls9393\">Goodwill</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7706\"><div class=\" w4676 h71981 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71982 l3 ls71983\">13.2 </span><span class=\"pp-class-25 pa t71982 l71984 ls379\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71985 l3 ls889\">The </span><span class=\"pp-class-20 pa t71985 l21606 ls4157\">carrying </span><span class=\"pp-class-20 pa t71985 l71986 ls689\">amount </span><span class=\"pp-class-20 pa t71985 l71987 ls295\">of </span><span class=\"pp-class-20 pa t71985 l71988 ls233\">goodwill </span><span class=\"pp-class-20 pa t71985 l71989 ls2137\">has </span><span class=\"pp-class-20 pa t71985 l71990 ls2266\">been </span><span class=\"pp-class-20 pa t71985 l71991 ls1027\">allocated </span><span class=\"pp-class-20 pa t71985 l71992 ls309\">to </span><span class=\"pp-class-20 pa t71985 l71993 ls451\">the </span><span class=\"pp-class-20 pa t71985 l71994 ls4818\">various </span><span class=\"pp-class-20 pa t71985 l71995 ls669\">independent </span><span class=\"pp-class-20 pa t71985 l71996 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71985 l71997 ls1116\">units </span><span class=\"pp-class-20 pa t71662 l3 ls624\">as </span><span class=\"pp-class-20 pa t71662 l71998 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7707\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t70499 l72001\">Natural </span><span class=\"pp-class-65 pa t70499 l72002\">Foods </span><span class=\"pp-class-65 pa t70499 l72003\">(Natural </span><span class=\"pp-class-65 pa t70499 l72004\">Balance </span><span class=\"pp-class-65 pa t70499 l72005\">Foods, </span><span class=\"pp-class-65 pa t70499 l72006\">Urban </span><span class=\"pp-class-65 pa t70499 l72007\">Fresh </span><span class=\"pp-class-65 pa t70499 l72008\">Foods,</span><span class=\"pp-class-65 pa t72009 l23115 ls2565\">Kiddylicious </span><span class=\"pp-class-65 pa t72009 l72010\">and </span><span class=\"pp-class-65 pa t72009 l72011 ls2222\">Peter\u2019s </span><span class=\"pp-class-65 pa t72009 l72012 ls4795\">Yard)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26918\">170,227</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72013 l26919 ls67040\">176,975\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l23115\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26921\">20,773 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72014 l26922 ls67117\">20,773\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l23115\">The </span><span class=\"pp-class-65 pa t72015 l69867\">Netherlands</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26921\">17,151 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72015 l26922 ls67117\">17,151\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l23115\">Asia</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l70564\">7,310 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72016 l67233 ls66978\">8,096\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l23115\">Nordics</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l70564\">5,677 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72017 l67233 ls66978\">5,371\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l70564\">1,704 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72018 l67233 ls66978\">1,704\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t72019 l23115 ls29043\">total </span><span class=\"pp-class-155 pa t72019 l70505 ls207\">goodwill</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72021 ls973\">222,841</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72020 l72022 ls72023\">230,070\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7708\"><div class=\" w4676 h72024 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t26322 l23115\">IN </span><span class=\"pp-class-150 pa t26322 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t26322 l63719\">OF </span><span class=\"pp-class-150 pa t26322 l63720\">EUR</span></p></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l23115\">Carrying </span><span class=\"pp-class-66 pa t26920 l72025\">amount </span><span class=\"pp-class-66 pa t26920 l72026\">as </span><span class=\"pp-class-66 pa t26920 l72027\">at </span><span class=\"pp-class-66 pa t26920 l72028\">January </span><span class=\"pp-class-66 pa t26920 l72029\">1, </span><span class=\"pp-class-66 pa t26920 l72030\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26920 l67216\">222,915</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l23115\">Effect </span><span class=\"pp-class-65 pa t26923 l67369\">of </span><span class=\"pp-class-65 pa t26923 l67370\">movements </span><span class=\"pp-class-65 pa t26923 l12272\">in </span><span class=\"pp-class-65 pa t26923 l72031\">foreign </span><span class=\"pp-class-65 pa t26923 l72032\">exchange </span><span class=\"pp-class-65 pa t26923 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26923 l67233\">7,155</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l23115\">Carrying </span><span class=\"pp-class-66 pa t26346 l72025\">amount </span><span class=\"pp-class-66 pa t26346 l72026\">as </span><span class=\"pp-class-66 pa t26346 l72027\">at </span><span class=\"pp-class-66 pa t26346 l72028\">December </span><span class=\"pp-class-66 pa t26346 l72034\">31, </span><span class=\"pp-class-66 pa t26346 l72035\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t26346 l67216\">230,070</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l23115\">Effect </span><span class=\"pp-class-65 pa t26349 l67369\">of </span><span class=\"pp-class-65 pa t26349 l67370\">movements </span><span class=\"pp-class-65 pa t26349 l12272\">in </span><span class=\"pp-class-65 pa t26349 l72031\">foreign </span><span class=\"pp-class-65 pa t26349 l72032\">exchange </span><span class=\"pp-class-65 pa t26349 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t26349 l71336\">(7,229)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t72036 l23115 ls2274\">CARRYING </span><span class=\"pp-class-167 pa t72036 l72037 ls10966\">AMOUNT </span><span class=\"pp-class-167 pa t72036 l72038\">AS </span><span class=\"pp-class-167 pa t72036 l72039 ls72040\">AT </span><span class=\"pp-class-167 pa t72036 l72041\">DECEMBER </span><span class=\"pp-class-167 pa t72036 l72042\">31, </span><span class=\"pp-class-167 pa t72036 l72043\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72044 l67216\">222,841 </span><span class=\"pp-class-128 pa t72044 l72045 ls71267\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__91-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls72564\">14.1 </span><span class=\"pp-class-25 pa t71797 l72565 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l72566 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls1137\">Intangible </span><span class=\"pp-class-20 pa t71680 l72567 ls11998\">assets </span><span class=\"pp-class-20 pa t71680 l72568 ls297\">which </span><span class=\"pp-class-20 pa t71680 l72569 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72570 ls1137\">acquired </span><span class=\"pp-class-20 pa t71680 l72571 ls225\">separately </span><span class=\"pp-class-20 pa t71680 l72572 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72573 ls6574\">measured </span><span class=\"pp-class-20 pa t71680 l72574 ls887\">initially </span><span class=\"pp-class-20 pa t71680 l72575 ls629\">at </span><span class=\"pp-class-20 pa t71680 l72576 ls770\">cost. </span><span class=\"pp-class-20 pa t71680 l13413 ls537\">After </span><span class=\"pp-class-20 pa t71680 l72577 ls1988\">initial </span><span class=\"pp-class-20 pa t71680 l72578 ls352\">recognition, </span><span class=\"pp-class-20 pa t71817 l3 ls920\">intangible </span><span class=\"pp-class-20 pa t71817 l70443 ls15\">assets </span><span class=\"pp-class-20 pa t71817 l72579 ls305\">are </span><span class=\"pp-class-20 pa t71817 l72580 ls142\">measured </span><span class=\"pp-class-20 pa t71817 l72581 ls1221\">at </span><span class=\"pp-class-20 pa t71817 l72582 ls335\">cost </span><span class=\"pp-class-20 pa t71817 l72583 ls817\">less </span><span class=\"pp-class-20 pa t71817 l72584 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71817 l72585 ls367\">amortisations </span><span class=\"pp-class-20 pa t71817 l72586 ls299\">and </span><span class=\"pp-class-20 pa t71817 l72587 ls3794\">impairment </span><span class=\"pp-class-20 pa t71817 l72588 ls627\">losses.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__92": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls71798\">13.1 </span><span class=\"pp-class-25 pa t71797 l20503 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l71799 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls320\">Goodwill </span><span class=\"pp-class-20 pa t71680 l71800 ls750\">arising </span><span class=\"pp-class-20 pa t71680 l71801 ls1598\">from </span><span class=\"pp-class-20 pa t71680 l71802 ls313\">a </span><span class=\"pp-class-20 pa t71680 l71803 ls499\">business </span><span class=\"pp-class-20 pa t71680 l71804 ls1694\">combination </span><span class=\"pp-class-20 pa t71680 l71805 ls1189\">is </span><span class=\"pp-class-20 pa t71680 l71806 ls1720\">initially </span><span class=\"pp-class-20 pa t71680 l71807 ls663\">measured </span><span class=\"pp-class-20 pa t71680 l71808 ls2097\">at </span><span class=\"pp-class-20 pa t71680 l71809 ls2317\">cost </span><span class=\"pp-class-20 pa t71680 l71810 ls71811\">(i.e., </span><span class=\"pp-class-20 pa t71680 l71812 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71813 ls3102\">excess </span><span class=\"pp-class-20 pa t71680 l71814 ls350\">between </span><span class=\"pp-class-20 pa t71680 l71815 ls289\">the </span><span class=\"pp-class-20 pa t71680 l71816 ls4949\">cost </span><span class=\"pp-class-20 pa t71817 l3 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71818 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71819 ls414\">business </span><span class=\"pp-class-20 pa t71817 l71820 ls3024\">combination </span><span class=\"pp-class-20 pa t71817 l71821 ls5260\">and </span><span class=\"pp-class-20 pa t71817 l71822 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71823 ls4648\">Group\u2019s </span><span class=\"pp-class-20 pa t71817 l71824 ls12078\">interest </span><span class=\"pp-class-20 pa t71817 l71825 ls1331\">in </span><span class=\"pp-class-20 pa t71817 l71826 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71827 ls2568\">fair </span><span class=\"pp-class-20 pa t71817 l71828 ls369\">value </span><span class=\"pp-class-20 pa t71817 l71829 ls285\">of </span><span class=\"pp-class-20 pa t71817 l71830 ls4818\">the </span><span class=\"pp-class-20 pa t71817 l71831 xx96 ls397\">identifiable </span><span class=\"pp-class-20 pa t71817 l71832 ls1578\">assets </span><span class=\"pp-class-20 pa t71817 l71833 ls1102\">acquired, </span><span class=\"pp-class-20 pa t71693 l3 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71834 ls354\">assumed </span><span class=\"pp-class-20 pa t71693 l71835 ls1095\">and </span><span class=\"pp-class-20 pa t71693 l71836 ls2487\">contingent </span><span class=\"pp-class-20 pa t71693 l71837 ls1400\">liabilities </span><span class=\"pp-class-20 pa t71693 l71838 ls337\">assumed). </span><span class=\"pp-class-20 pa t71693 l71839 ls929\">After </span><span class=\"pp-class-20 pa t71693 l71840 ls1102\">initial </span><span class=\"pp-class-20 pa t71693 l71841 ls4795\">recognition, </span><span class=\"pp-class-20 pa t71693 l71842 ls4226\">goodwill </span><span class=\"pp-class-20 pa t71693 l71843 ls6305\">is </span><span class=\"pp-class-20 pa t71693 l71844 ls3581\">measured </span><span class=\"pp-class-20 pa t71693 l71845 ls916\">at </span><span class=\"pp-class-20 pa t71710 l3 ls335\">cost </span><span class=\"pp-class-20 pa t71710 l71846 ls817\">less </span><span class=\"pp-class-20 pa t71710 l71847 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71710 l71848 ls3794\">impairment </span><span class=\"pp-class-20 pa t71710 l71849 ls293\">losses, </span><span class=\"pp-class-20 pa t71710 l71850 ls110\">if </span><span class=\"pp-class-20 pa t71710 l71851 ls1832\">any.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71852 l3 ls438\">Goodwill </span><span class=\"pp-class-20 pa t71852 l71853 ls324\">is </span><span class=\"pp-class-20 pa t71852 l71854 ls471\">tested </span><span class=\"pp-class-20 pa t71852 l71855 ls350\">for </span><span class=\"pp-class-20 pa t71852 l71856 ls3794\">impairment </span><span class=\"pp-class-20 pa t71852 l71857 ls2050\">annually </span><span class=\"pp-class-20 pa t71852 l71858 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71859 ls287\">more </span><span class=\"pp-class-20 pa t71852 l71860 ls377\">often </span><span class=\"pp-class-20 pa t71852 l71861 ls110\">if </span><span class=\"pp-class-20 pa t71852 l71862 ls770\">events </span><span class=\"pp-class-20 pa t71852 l71863 ls2778\">or </span><span class=\"pp-class-20 pa t71852 l71864 ls669\">changes </span><span class=\"pp-class-20 pa t71852 l71865 ls324\">in </span><span class=\"pp-class-20 pa t71852 l71866 ls540\">circumstances </span><span class=\"pp-class-20 pa t71852 l71867 ls2549\">indicate </span><span class=\"pp-class-20 pa t71868 l3 ls468\">that </span><span class=\"pp-class-20 pa t71868 l71869 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l71870 ls678\">carrying </span><span class=\"pp-class-20 pa t71868 l71871 ls207\">amount </span><span class=\"pp-class-20 pa t71868 l71872 ls994\">may </span><span class=\"pp-class-20 pa t71868 l71873 ls2053\">have </span><span class=\"pp-class-20 pa t71868 l71874 ls8781\">been </span><span class=\"pp-class-20 pa t71868 l71875 ls428\">impaired. </span><span class=\"pp-class-20 pa t71868 l71876 ls1150\">For </span><span class=\"pp-class-20 pa t71868 l71877 ls11290\">the </span><span class=\"pp-class-20 pa t71868 l31074 ls20756\">purpose </span><span class=\"pp-class-20 pa t71868 l71878 ls4750\">of </span><span class=\"pp-class-20 pa t71868 l71879 ls1109\">impairment </span><span class=\"pp-class-20 pa t71868 l71880 ls484\">testing, </span><span class=\"pp-class-20 pa t71868 l71881 ls1196\">goodwill </span><span class=\"pp-class-20 pa t71882 l3 ls320\">acquired </span><span class=\"pp-class-20 pa t71882 l71883 ls1451\">in </span><span class=\"pp-class-20 pa t71882 l71884 ls7749\">a </span><span class=\"pp-class-20 pa t71882 l71885 ls303\">business </span><span class=\"pp-class-20 pa t71882 l71886 ls838\">combination </span><span class=\"pp-class-20 pa t71882 l71887 ls411\">is, </span><span class=\"pp-class-20 pa t71882 l71888 ls1116\">from </span><span class=\"pp-class-20 pa t71882 l71889 ls4949\">acquisition </span><span class=\"pp-class-20 pa t71882 l71890 ls1067\">date </span><span class=\"pp-class-20 pa t71882 l71891 ls6746\">onwards, </span><span class=\"pp-class-20 pa t71882 l71892 ls962\">allocated </span><span class=\"pp-class-20 pa t71882 l71893 ls10963\">to </span><span class=\"pp-class-20 pa t71882 l71894 ls202\">each </span><span class=\"pp-class-20 pa t71882 l71895 ls2147\">of </span><span class=\"pp-class-20 pa t71882 l71896 ls1872\">the </span><span class=\"pp-class-20 pa t71882 l71897 ls1958\">Group\u2019s </span><span class=\"pp-class-20 pa t71898 l3 ls7934\">cash </span><span class=\"pp-class-20 pa t71898 l71899 ls424\">generating </span><span class=\"pp-class-20 pa t71898 l71900 ls190\">units </span><span class=\"pp-class-20 pa t71898 l71901 ls311\">that </span><span class=\"pp-class-20 pa t71898 l71902 ls2053\">are </span><span class=\"pp-class-20 pa t71898 l71903 ls9791\">expected </span><span class=\"pp-class-20 pa t71898 l71904 ls303\">to </span><span class=\"pp-class-20 pa t71898 l71905 xx96 ls3668\">benefit </span><span class=\"pp-class-20 pa t71898 l71906 ls1170\">from </span><span class=\"pp-class-20 pa t71898 l71907 ls2309\">the </span><span class=\"pp-class-20 pa t71898 l71908 ls1588\">combination, </span><span class=\"pp-class-20 pa t71898 l71909 ls1921\">irrespective </span><span class=\"pp-class-20 pa t71898 l71910 ls9048\">of </span><span class=\"pp-class-20 pa t71898 l71911 ls482\">whether </span><span class=\"pp-class-20 pa t71898 l55368 ls3049\">other </span><span class=\"pp-class-20 pa t71912 l3 ls15\">assets </span><span class=\"pp-class-20 pa t71912 l68438 ls2778\">or </span><span class=\"pp-class-20 pa t71912 l71913 ls2399\">liabilities </span><span class=\"pp-class-20 pa t71912 l71914 ls295\">of </span><span class=\"pp-class-20 pa t71912 l71915 ls451\">the </span><span class=\"pp-class-20 pa t71912 l71916 ls838\">acquiree </span><span class=\"pp-class-20 pa t71912 l71917 ls305\">are </span><span class=\"pp-class-20 pa t71912 l71918 ls1217\">assigned </span><span class=\"pp-class-20 pa t71912 l71919 ls309\">to </span><span class=\"pp-class-20 pa t71912 l71920 ls2309\">those </span><span class=\"pp-class-20 pa t71912 l71921 ls2095\">units.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls4949\">For </span><span class=\"pp-class-20 pa t71922 l71923 ls356\">sales, </span><span class=\"pp-class-20 pa t71922 l71924 ls631\">production </span><span class=\"pp-class-20 pa t71922 l71925 ls3358\">and </span><span class=\"pp-class-20 pa t71922 l71926 ls3043\">internal </span><span class=\"pp-class-20 pa t71922 l71927 ls568\">reporting, </span><span class=\"pp-class-20 pa t71922 l71928 ls342\">the </span><span class=\"pp-class-20 pa t71922 l71929 ls153\">Group </span><span class=\"pp-class-20 pa t71922 l71930 ls2912\">is </span><span class=\"pp-class-20 pa t71922 l71931 ls176\">organised </span><span class=\"pp-class-20 pa t71922 l71932 ls2434\">into </span><span class=\"pp-class-20 pa t71922 l71933 ls592\">geographic </span><span class=\"pp-class-20 pa t71922 l71934 ls643\">regions </span><span class=\"pp-class-20 pa t71922 l71935 ls723\">(see </span><span class=\"pp-class-20 pa t71922 l71936 ls511\">also </span><span class=\"pp-class-20 pa t71922 l71937 ls1361\">note </span><span class=\"pp-class-20 pa t71938 l3\">3 </span><span class=\"pp-class-20 pa t71938 l7473 ls1217\">Segment </span><span class=\"pp-class-20 pa t71938 l71939 ls174\">reporting). </span><span class=\"pp-class-20 pa t71938 l71940 ls889\">The </span><span class=\"pp-class-20 pa t71938 l71941 ls6574\">segments </span><span class=\"pp-class-20 pa t71938 l71942 ls2594\">consist </span><span class=\"pp-class-20 pa t71938 l71943 ls295\">of </span><span class=\"pp-class-20 pa t71938 l71944 ls3416\">underlying </span><span class=\"pp-class-20 pa t71938 l71945 ls718\">business </span><span class=\"pp-class-20 pa t71938 l71946 ls1361\">units. </span><span class=\"pp-class-20 pa t71938 l71947 ls1233\">These </span><span class=\"pp-class-20 pa t71938 l71948 ls718\">business </span><span class=\"pp-class-20 pa t71938 l20243 ls1116\">units </span><span class=\"pp-class-20 pa t71938 l71949 ls551\">represent </span><span class=\"pp-class-20 pa t71950 l3 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71951 ls83\">lowest </span><span class=\"pp-class-20 pa t71950 l71952 ls496\">level </span><span class=\"pp-class-20 pa t71950 l71953 ls557\">within </span><span class=\"pp-class-20 pa t71950 l71954 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71955 ls527\">Group </span><span class=\"pp-class-20 pa t71950 l71956 ls2665\">at </span><span class=\"pp-class-20 pa t71950 l71957 ls389\">which </span><span class=\"pp-class-20 pa t71950 l71958 ls1230\">the </span><span class=\"pp-class-20 pa t71950 l71959 ls362\">goodwill </span><span class=\"pp-class-20 pa t71950 l71960 ls3668\">is </span><span class=\"pp-class-20 pa t71950 l71961 ls3794\">monitored </span><span class=\"pp-class-20 pa t71950 l71962 ls1247\">for </span><span class=\"pp-class-20 pa t71950 l71963 ls516\">internal </span><span class=\"pp-class-20 pa t71950 l71964 ls4092\">management </span><span class=\"pp-class-20 pa t71950 l71965 ls5382\">purposes. </span><span class=\"pp-class-20 pa t71966 l3 ls1233\">These </span><span class=\"pp-class-20 pa t71966 l53725 ls718\">business </span><span class=\"pp-class-20 pa t71966 l71967 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71968 ls305\">are </span><span class=\"pp-class-20 pa t71966 l71969 ls451\">the </span><span class=\"pp-class-20 pa t71966 l71970 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t71966 l71971 ls1116\">units </span><span class=\"pp-class-20 pa t71966 l71972 ls309\">to </span><span class=\"pp-class-20 pa t71966 l71973 ls631\">which </span><span class=\"pp-class-20 pa t71966 l71974 ls233\">goodwill </span><span class=\"pp-class-20 pa t71966 l71975 ls324\">is </span><span class=\"pp-class-20 pa t71966 l71976 ls10457\">allocated.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__96-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__97-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7709\"><div class=\" w4676 h72046 pa t2 l3 wtro4 xx72047 tro6 xx72048\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72049 l3 ls71658\">13.3 </span><span class=\"pp-class-25 pa t72049 l72050 ls2469\">Impairment </span><span class=\"pp-class-25 pa t72049 l72051 ls86\">test</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72052 l3 ls192\">Goodwill, </span><span class=\"pp-class-20 pa t72052 l72053 ls876\">representing </span><span class=\"pp-class-20 pa t72052 l72054 ls4178\">approximately </span><span class=\"pp-class-20 pa t72052 l72055 ls5836\">15% </span><span class=\"pp-class-20 pa t72052 l72056 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72057 ls451\">the </span><span class=\"pp-class-20 pa t72052 l72058 ls311\">total </span><span class=\"pp-class-20 pa t72052 l72059 ls15\">assets </span><span class=\"pp-class-20 pa t72052 l72060 ls295\">of </span><span class=\"pp-class-20 pa t72052 l72061 ls548\">Lotus </span><span class=\"pp-class-20 pa t72052 l72062 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72052 l72063 ls1221\">at </span><span class=\"pp-class-20 pa t72052 l72064 ls2447\">December </span><span class=\"pp-class-20 pa t72052 l72065 ls17666\">31, </span><span class=\"pp-class-20 pa t72052 l72066 ls356\">2025, </span><span class=\"pp-class-20 pa t72052 l68567 ls324\">is </span><span class=\"pp-class-20 pa t72067 l3 ls428\">tested </span><span class=\"pp-class-20 pa t72067 l72068 ls779\">for </span><span class=\"pp-class-20 pa t72067 l72069 ls2948\">impairment </span><span class=\"pp-class-20 pa t72067 l72070 ls11460\">every </span><span class=\"pp-class-20 pa t72067 l72071 ls835\">year </span><span class=\"pp-class-20 pa t72067 l72072 ls2057\">during </span><span class=\"pp-class-20 pa t72067 l72073 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72074 ls1208\">fourth </span><span class=\"pp-class-20 pa t72067 l72075 ls1482\">quarter </span><span class=\"pp-class-20 pa t72067 l72076 ls238\">after </span><span class=\"pp-class-20 pa t72067 l72077 ls9048\">the </span><span class=\"pp-class-20 pa t72067 l72078 ls3581\">budget </span><span class=\"pp-class-20 pa t72067 l72079 ls2688\">process </span><span class=\"pp-class-20 pa t72067 l72080 ls2095\">(or </span><span class=\"pp-class-20 pa t72067 l72081 ls305\">whenever </span><span class=\"pp-class-20 pa t72067 l72082 ls192\">there </span><span class=\"pp-class-20 pa t72083 l3 ls324\">is </span><span class=\"pp-class-20 pa t72083 l72084\">a </span><span class=\"pp-class-20 pa t72083 l29764 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72083 l72085 ls2587\">reason </span><span class=\"pp-class-20 pa t72083 l72086 ls309\">to </span><span class=\"pp-class-20 pa t72083 l72087 ls3172\">do </span><span class=\"pp-class-20 pa t72083 l72088 ls10411\">so) </span><span class=\"pp-class-20 pa t72083 l72089 ls409\">by </span><span class=\"pp-class-20 pa t72083 l72090 ls689\">comparing </span><span class=\"pp-class-20 pa t72083 l72091 ls451\">the </span><span class=\"pp-class-20 pa t72083 l72092 ls4157\">carrying </span><span class=\"pp-class-20 pa t72083 l72093 ls689\">amount </span><span class=\"pp-class-20 pa t72083 l72094 ls295\">of </span><span class=\"pp-class-20 pa t72083 l72095 ls2767\">each </span><span class=\"pp-class-20 pa t72083 l72096 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72083 l72097 ls186\">unit </span><span class=\"pp-class-20 pa t72083 l72098 ls1737\">(CGU) </span><span class=\"pp-class-20 pa t72083 l12940 ls285\">with </span><span class=\"pp-class-20 pa t72099 l3 ls248\">its </span><span class=\"pp-class-20 pa t72099 l72100 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72101 ls1247\">amount. </span><span class=\"pp-class-20 pa t72099 l72102 ls889\">The </span><span class=\"pp-class-20 pa t72099 l72103 ls184\">recoverable </span><span class=\"pp-class-20 pa t72099 l72104 ls689\">amount </span><span class=\"pp-class-20 pa t72099 l72105 ls295\">of </span><span class=\"pp-class-20 pa t72099 l72106\">a </span><span class=\"pp-class-20 pa t72099 l72107 ls1903\">cash-generating </span><span class=\"pp-class-20 pa t72099 l72108 ls186\">unit </span><span class=\"pp-class-20 pa t72099 l72109 ls324\">is </span><span class=\"pp-class-20 pa t72099 l72110 ls168\">determined </span><span class=\"pp-class-20 pa t72099 l72111 ls313\">on </span><span class=\"pp-class-20 pa t72099 l69548 ls451\">the </span><span class=\"pp-class-20 pa t72099 l72112 ls854\">basis </span><span class=\"pp-class-20 pa t72099 l316 ls295\">of </span><span class=\"pp-class-20 pa t72113 l3 ls451\">the </span><span class=\"pp-class-20 pa t72113 l972 ls643\">value </span><span class=\"pp-class-20 pa t72113 l55251 ls324\">in </span><span class=\"pp-class-20 pa t72113 l72114 ls1982\">use. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72115 l3 ls889\">The </span><span class=\"pp-class-20 pa t72115 l72116 ls643\">value </span><span class=\"pp-class-20 pa t72115 l72117 ls324\">in </span><span class=\"pp-class-20 pa t72115 l72118 ls4140\">use </span><span class=\"pp-class-20 pa t72115 l72119 ls324\">is </span><span class=\"pp-class-20 pa t72115 l72120 ls168\">determined </span><span class=\"pp-class-20 pa t72115 l72121 ls624\">as </span><span class=\"pp-class-20 pa t72115 l72122 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72123 ls618\">present </span><span class=\"pp-class-20 pa t72115 l72124 ls643\">value </span><span class=\"pp-class-20 pa t72115 l23326 ls295\">of </span><span class=\"pp-class-20 pa t72115 l72125 ls2274\">expected </span><span class=\"pp-class-20 pa t72115 l72126 ls516\">future </span><span class=\"pp-class-20 pa t72115 l72127 ls436\">cash </span><span class=\"pp-class-20 pa t72115 l72128 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72115 l72129 ls6131\">based </span><span class=\"pp-class-20 pa t72115 l72130 ls313\">on </span><span class=\"pp-class-20 pa t72115 l72131 ls451\">the </span><span class=\"pp-class-20 pa t72115 l72132 ls2594\">current </span><span class=\"pp-class-20 pa t72133 l3 ls840\">long-term </span><span class=\"pp-class-20 pa t72133 l72134 ls581\">planning </span><span class=\"pp-class-20 pa t72133 l72135 ls10963\">of </span><span class=\"pp-class-20 pa t72133 l72136 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72137 ls883\">Group. </span><span class=\"pp-class-20 pa t72133 l72138 ls4750\">The </span><span class=\"pp-class-20 pa t72133 l72139 ls627\">discount </span><span class=\"pp-class-20 pa t72133 l71369 ls350\">rate </span><span class=\"pp-class-20 pa t72133 l72140 ls3773\">used </span><span class=\"pp-class-20 pa t72133 l72141 ls360\">in </span><span class=\"pp-class-20 pa t72133 l72142 ls1935\">determining </span><span class=\"pp-class-20 pa t72133 l72143 ls8813\">the </span><span class=\"pp-class-20 pa t72133 l72144 ls1482\">present </span><span class=\"pp-class-20 pa t72133 l72145 ls960\">value </span><span class=\"pp-class-20 pa t72133 l72146 ls11574\">of </span><span class=\"pp-class-20 pa t72133 l72147 ls595\">expected </span><span class=\"pp-class-20 pa t72148 l3 ls176\">future </span><span class=\"pp-class-20 pa t72148 l72149 ls986\">cash </span><span class=\"pp-class-20 pa t72148 l72150 xx96 ls1095\">flows </span><span class=\"pp-class-20 pa t72148 l22361 ls10963\">is </span><span class=\"pp-class-20 pa t72148 l72151 ls476\">based </span><span class=\"pp-class-20 pa t72148 l72152 ls18852\">on </span><span class=\"pp-class-20 pa t72148 l72153 ls12430\">a </span><span class=\"pp-class-20 pa t72148 l72154 ls499\">weighted </span><span class=\"pp-class-20 pa t72148 l72155 ls373\">average </span><span class=\"pp-class-20 pa t72148 l72156 ls1217\">cost </span><span class=\"pp-class-20 pa t72148 l72157 ls11460\">of </span><span class=\"pp-class-20 pa t72148 l72158 ls525\">capital </span><span class=\"pp-class-20 pa t72148 l72159 ls5640\">(WACC) </span><span class=\"pp-class-20 pa t72148 l72160 ls1144\">before </span><span class=\"pp-class-20 pa t72148 l72161 ls6305\">taxes </span><span class=\"pp-class-20 pa t72148 l72162 ls2372\">(pre-tax </span><span class=\"pp-class-20 pa t72148 l32803 ls779\">discount </span><span class=\"pp-class-20 pa t72163 l3 ls1958\">rate). </span><span class=\"pp-class-20 pa t72163 l72164 ls19209\">The </span><span class=\"pp-class-20 pa t72163 l72165 ls107\">impairment </span><span class=\"pp-class-20 pa t72163 l72166 ls1196\">test </span><span class=\"pp-class-20 pa t72163 l72167 ls4818\">for </span><span class=\"pp-class-20 pa t72163 l72168 ls9822\">goodwill </span><span class=\"pp-class-20 pa t72163 l72169 ls5670\">is </span><span class=\"pp-class-20 pa t72163 l72170 ls16294\">based </span><span class=\"pp-class-20 pa t72163 l72171 ls39897\">on </span><span class=\"pp-class-20 pa t72163 l72172 ls53983\">a </span><span class=\"pp-class-20 pa t72163 l72173 ls9822\">number </span><span class=\"pp-class-20 pa t72163 l72174 ls7953\">of </span><span class=\"pp-class-20 pa t72163 l72175 ls4319\">critical </span><span class=\"pp-class-20 pa t72163 l72176 ls5172\">judgements, </span><span class=\"pp-class-20 pa t72163 l72177 ls235\">estimates </span><span class=\"pp-class-20 pa t72163 l72178 ls11345\">and </span><span class=\"pp-class-20 pa t72179 l3 ls876\">assumptions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72180 l3 ls4560\">The </span><span class=\"pp-class-20 pa t72180 l72181 ls422\">assumptions </span><span class=\"pp-class-20 pa t72180 l72182 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72183 ls693\">consistent </span><span class=\"pp-class-20 pa t72180 l72184 ls3615\">and </span><span class=\"pp-class-20 pa t72180 l72185 ls713\">reasonable </span><span class=\"pp-class-20 pa t72180 l72186 ls631\">for </span><span class=\"pp-class-20 pa t72180 l72187 ls838\">all </span><span class=\"pp-class-20 pa t72180 l72188 ls1982\">cash-generating </span><span class=\"pp-class-20 pa t72180 l72189 ls4200\">units, </span><span class=\"pp-class-20 pa t72180 l72190 ls320\">which </span><span class=\"pp-class-20 pa t72180 l72191 ls715\">are </span><span class=\"pp-class-20 pa t72180 l72192 ls1574\">mainly </span><span class=\"pp-class-20 pa t72180 l72193 ls1266\">located </span><span class=\"pp-class-20 pa t72180 l72194 ls4222\">in </span><span class=\"pp-class-20 pa t72195 l3 ls1449\">Europe </span><span class=\"pp-class-20 pa t72195 l2393 ls299\">and </span><span class=\"pp-class-20 pa t72195 l72196 ls451\">the </span><span class=\"pp-class-20 pa t72195 l72197 ls854\">UK:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72198 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72198 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72198 l6361 ls136\">Revenue </span><span class=\"pp-class-20 pa t72198 l72199 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72200 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l72201 ls1988\">result: </span><span class=\"pp-class-20 pa t72198 l72202 ls1097\">revenue </span><span class=\"pp-class-20 pa t72198 l72203 ls299\">and </span><span class=\"pp-class-20 pa t72198 l72204 ls1268\">operating </span><span class=\"pp-class-20 pa t72198 l34257 ls352\">result </span><span class=\"pp-class-20 pa t72198 l72205 xx96 ls94\">reflect </span><span class=\"pp-class-20 pa t72198 l72206 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72198 l72207 ls1032\">expectations </span><span class=\"pp-class-20 pa t72198 l72208 ls6131\">based </span><span class=\"pp-class-20 pa t72209 l6361 ls313\">on </span><span class=\"pp-class-20 pa t72209 l54108 ls1578\">past </span><span class=\"pp-class-20 pa t72209 l72210 ls527\">experience </span><span class=\"pp-class-20 pa t72209 l72211 ls299\">and </span><span class=\"pp-class-20 pa t72209 l72212 ls1164\">taking </span><span class=\"pp-class-20 pa t72209 l72213 ls1113\">into </span><span class=\"pp-class-20 pa t72209 l72214 ls478\">account </span><span class=\"pp-class-20 pa t72209 l72215 ls451\">the </span><span class=\"pp-class-20 pa t72209 l68238 ls16127\">risks </span><span class=\"pp-class-20 pa t72209 l72216 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72209 l72217 ls309\">to </span><span class=\"pp-class-20 pa t72209 l72218 ls451\">the </span><span class=\"pp-class-20 pa t72209 l72219 ls4731\">reportable </span><span class=\"pp-class-20 pa t72209 l72220 ls718\">business </span><span class=\"pp-class-20 pa t72209 l72221 ls984\">unit;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72222 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72222 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72222 l6361 ls889\">The </span><span class=\"pp-class-20 pa t72222 l62778 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72222 l72223 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72224 ls295\">of </span><span class=\"pp-class-20 pa t72222 l72225 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72226 ls9048\">model </span><span class=\"pp-class-20 pa t72222 l72227 ls324\">is </span><span class=\"pp-class-20 pa t72222 l72228 ls6131\">based </span><span class=\"pp-class-20 pa t72222 l72229 ls313\">on </span><span class=\"pp-class-20 pa t72222 l72230 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72231 ls1615\">budget </span><span class=\"pp-class-20 pa t72222 l72232 ls350\">for </span><span class=\"pp-class-20 pa t72222 l72233 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72234 ls389\">year </span><span class=\"pp-class-20 pa t72222 l72235 ls624\">as </span><span class=\"pp-class-20 pa t72222 l72236 ls1097\">approved </span><span class=\"pp-class-20 pa t72222 l72237 ls409\">by </span><span class=\"pp-class-20 pa t72222 l72238 ls451\">the </span><span class=\"pp-class-20 pa t72222 l72239 ls210\">board </span><span class=\"pp-class-20 pa t72222 l72240 ls295\">of </span><span class=\"pp-class-20 pa t72241 l6361 ls83\">directors, </span><span class=\"pp-class-20 pa t72241 l72242 ls1164\">taking </span><span class=\"pp-class-20 pa t72241 l72243 ls1113\">into </span><span class=\"pp-class-20 pa t72241 l72244 ls478\">account </span><span class=\"pp-class-20 pa t72241 l72245 ls759\">historical </span><span class=\"pp-class-20 pa t72241 l72246 ls557\">results </span><span class=\"pp-class-20 pa t72241 l72247 ls299\">and </span><span class=\"pp-class-20 pa t72241 l72248 ls324\">is </span><span class=\"pp-class-20 pa t72241 l72249 ls7611\">management\u2019s </span><span class=\"pp-class-20 pa t72241 l72250 ls1126\">best </span><span class=\"pp-class-20 pa t72241 l72251 ls1089\">estimate </span><span class=\"pp-class-20 pa t72241 l72252 ls295\">of </span><span class=\"pp-class-20 pa t72241 l72253 ls451\">the </span><span class=\"pp-class-20 pa t72241 l72254 ls1507\">free </span><span class=\"pp-class-20 pa t72241 l72255 ls436\">cash </span><span class=\"pp-class-20 pa t72256 l6361 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t72256 l72257 ls190\">outlook </span><span class=\"pp-class-20 pa t72256 l72258 ls350\">for </span><span class=\"pp-class-20 pa t72256 l72259 ls451\">the </span><span class=\"pp-class-20 pa t72256 l72260 ls2594\">current </span><span class=\"pp-class-20 pa t72256 l72261 ls6624\">year;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72262 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72262 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72262 l6361 ls354\">In </span><span class=\"pp-class-20 pa t72262 l72263 ls293\">years </span><span class=\"pp-class-20 pa t72262 l72264 ls798\">two </span><span class=\"pp-class-20 pa t72262 l72265 ls309\">to </span><span class=\"pp-class-20 pa t72262 l72266 ls449\">three </span><span class=\"pp-class-20 pa t72262 l72267 ls295\">of </span><span class=\"pp-class-20 pa t72262 l72268 ls451\">the </span><span class=\"pp-class-20 pa t72262 l72269 ls715\">model, </span><span class=\"pp-class-20 pa t72262 l72270 ls1507\">free </span><span class=\"pp-class-20 pa t72262 l72271 ls436\">cash </span><span class=\"pp-class-20 pa t72262 l72272 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72262 l72273 ls305\">are </span><span class=\"pp-class-20 pa t72262 l72274 ls6131\">based </span><span class=\"pp-class-20 pa t72262 l72275 ls313\">on </span><span class=\"pp-class-20 pa t72262 l72276 ls548\">Lotus </span><span class=\"pp-class-20 pa t72262 l72277 ls551\">Bakeries\u2019 </span><span class=\"pp-class-20 pa t72262 l72278 ls365\">long-term </span><span class=\"pp-class-20 pa t72262 l72279 ls440\">plan. </span><span class=\"pp-class-20 pa t72262 l72280 ls889\">The </span><span class=\"pp-class-20 pa t72281 l6361 ls365\">long-term </span><span class=\"pp-class-20 pa t72281 l72282 ls2587\">plan </span><span class=\"pp-class-20 pa t72281 l72283 ls324\">is </span><span class=\"pp-class-20 pa t72281 l72284 ls1268\">prepared </span><span class=\"pp-class-20 pa t72281 l72285 ls1194\">country </span><span class=\"pp-class-20 pa t72281 l72286 ls409\">by </span><span class=\"pp-class-20 pa t72281 l72287 ls2958\">country, </span><span class=\"pp-class-20 pa t72281 l72288 ls6131\">based </span><span class=\"pp-class-20 pa t72281 l72289 ls313\">on </span><span class=\"pp-class-20 pa t72281 l72290 ls83\">reasonable </span><span class=\"pp-class-20 pa t72281 l72291 ls2095\">internal </span><span class=\"pp-class-20 pa t72281 l72292 ls2288\">plans </span><span class=\"pp-class-20 pa t72281 l72293 ls337\">that </span><span class=\"pp-class-20 pa t72281 l72294 ls715\">take </span><span class=\"pp-class-20 pa t72281 l72295 ls1113\">into </span><span class=\"pp-class-20 pa t72296 l6361 ls478\">account </span><span class=\"pp-class-20 pa t72296 l72297 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72298 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t72296 l72299 ls4538\">market </span><span class=\"pp-class-20 pa t72296 l72300 ls2984\">situation </span><span class=\"pp-class-20 pa t72296 l72301 ls299\">and </span><span class=\"pp-class-20 pa t72296 l72302 ls451\">the </span><span class=\"pp-class-20 pa t72296 l72303 ls713\">past;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72304 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72304 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72304 l6361 ls11574\">Cash </span><span class=\"pp-class-20 pa t72304 l72305 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t72304 l72306 ls233\">beyond </span><span class=\"pp-class-20 pa t72304 l72307 ls451\">the </span><span class=\"pp-class-20 pa t72304 l72308 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t72304 l72309 ls449\">three </span><span class=\"pp-class-20 pa t72304 l72310 ls293\">years </span><span class=\"pp-class-20 pa t72304 l72311 ls305\">are </span><span class=\"pp-class-20 pa t72304 l72312 ls320\">extrapolated </span><span class=\"pp-class-20 pa t72304 l72313 ls409\">by </span><span class=\"pp-class-20 pa t72304 l72314 ls3386\">applying </span><span class=\"pp-class-20 pa t72304 l72315\">a </span><span class=\"pp-class-20 pa t72304 l72316 ls840\">perpetual </span><span class=\"pp-class-20 pa t72304 l15322 ls10\">growth </span><span class=\"pp-class-20 pa t72304 l72317 ls713\">rate </span><span class=\"pp-class-20 pa t72304 l72318 ls631\">which </span><span class=\"pp-class-20 pa t72319 l6361 ls4733\">does </span><span class=\"pp-class-20 pa t72319 l72320 ls994\">not </span><span class=\"pp-class-20 pa t72319 l72321 ls540\">exceed </span><span class=\"pp-class-20 pa t72319 l72322 ls451\">the </span><span class=\"pp-class-20 pa t72319 l72323 ls1049\">relevant </span><span class=\"pp-class-20 pa t72319 l72324 ls365\">long-term </span><span class=\"pp-class-20 pa t72319 l72325 xx96 ls1982\">inflation </span><span class=\"pp-class-20 pa t72319 l72326 ls3192\">rates; </span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7711\"><div class=\" w4676 h72331 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t62777 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t62777 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t62777 l6361 ls2317\">Projections </span><span class=\"pp-class-20 pa t62777 l72332 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72333 ls723\">discounted </span><span class=\"pp-class-20 pa t62777 l72334 ls1221\">at </span><span class=\"pp-class-20 pa t62777 l72335 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72336 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t62777 l72337 ls397\">weighted </span><span class=\"pp-class-20 pa t62777 l72338 ls553\">average </span><span class=\"pp-class-20 pa t62777 l9389 ls335\">cost </span><span class=\"pp-class-20 pa t62777 l72339 ls295\">of </span><span class=\"pp-class-20 pa t62777 l72340 ls238\">capital </span><span class=\"pp-class-20 pa t62777 l72341 ls7107\">(WACC). </span><span class=\"pp-class-20 pa t62777 l72342 ls889\">The </span><span class=\"pp-class-20 pa t62777 l72343 ls8678\">WACC </span><span class=\"pp-class-20 pa t62777 l72344 ls2137\">has </span><span class=\"pp-class-20 pa t33373 l6361 ls2266\">been </span><span class=\"pp-class-20 pa t33373 l72345 ls168\">determined </span><span class=\"pp-class-20 pa t33373 l72346 ls409\">by </span><span class=\"pp-class-20 pa t33373 l72347 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t33373 l72348 ls299\">and </span><span class=\"pp-class-20 pa t33373 l72349 ls537\">considering </span><span class=\"pp-class-20 pa t33373 l72350 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72351 xx96 ls2397\">specific </span><span class=\"pp-class-20 pa t33373 l72352 ls16127\">risks </span><span class=\"pp-class-20 pa t33373 l72353 ls553\">related </span><span class=\"pp-class-20 pa t33373 l72354 ls309\">to </span><span class=\"pp-class-20 pa t33373 l57478 ls2767\">each </span><span class=\"pp-class-20 pa t33373 l72355 ls1919\">CGU. </span><span class=\"pp-class-20 pa t33373 l72356 ls1032\">Main </span><span class=\"pp-class-20 pa t33373 l72357 ls994\">inputs </span><span class=\"pp-class-20 pa t33389 l6361 ls1123\">include </span><span class=\"pp-class-20 pa t33389 l72358 ls8964\">risk-free </span><span class=\"pp-class-20 pa t33389 l72359 ls2796\">rate, </span><span class=\"pp-class-20 pa t33389 l72360 ls4538\">market </span><span class=\"pp-class-20 pa t33389 l72361 ls811\">risk, </span><span class=\"pp-class-20 pa t33389 l72362 ls1877\">risk </span><span class=\"pp-class-20 pa t33389 l72363 ls1305\">premium </span><span class=\"pp-class-20 pa t33389 l72364 ls299\">and </span><span class=\"pp-class-20 pa t33389 l72365 ls451\">the </span><span class=\"pp-class-20 pa t33389 l72366 ls335\">cost </span><span class=\"pp-class-20 pa t33389 l72367 ls295\">of </span><span class=\"pp-class-20 pa t33389 l72368 ls184\">debt.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33893 l3 ls420\">The </span><span class=\"pp-class-20 pa t33893 l72369 ls2857\">impairment </span><span class=\"pp-class-20 pa t33893 l72370 ls320\">test </span><span class=\"pp-class-20 pa t33893 l72371 ls1321\">is </span><span class=\"pp-class-20 pa t33893 l72372 ls5565\">highly </span><span class=\"pp-class-20 pa t33893 l72373 ls3024\">sensitive </span><span class=\"pp-class-20 pa t33893 l72374 ls414\">to </span><span class=\"pp-class-20 pa t33893 l72375 ls1217\">the </span><span class=\"pp-class-20 pa t33893 l72376 ls962\">key </span><span class=\"pp-class-20 pa t33893 l72377 ls1039\">assumptions, </span><span class=\"pp-class-20 pa t33893 l72378 ls2245\">pre-tax </span><span class=\"pp-class-20 pa t33893 l72379 ls1206\">discount </span><span class=\"pp-class-20 pa t33893 l72380 ls1988\">rate </span><span class=\"pp-class-20 pa t33893 l72381 ls471\">and </span><span class=\"pp-class-20 pa t33893 l72382 ls962\">perpetual </span><span class=\"pp-class-20 pa t33893 l72383 ls1137\">growth </span><span class=\"pp-class-20 pa t33414 l3 ls2796\">rate, </span><span class=\"pp-class-20 pa t33414 l72384 ls631\">which </span><span class=\"pp-class-20 pa t33414 l72385 ls305\">are </span><span class=\"pp-class-20 pa t33414 l72386 ls397\">detailed </span><span class=\"pp-class-20 pa t33414 l72387 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7712\"><div class=\" w4676 h72388 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72391 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l72392 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72393 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72394\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72395 ls297\">Pre-tax </span><span class=\"pp-class-118 pa t69311 l70518 ls1491\">discount </span><span class=\"pp-class-118 pa t69311 l72396 ls659\">rate</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72397\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72398 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72399\">growth </span><span class=\"pp-class-118 pa t69311 l72400 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l72401\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72390 l72402 ls1539\">Perpetual </span><span class=\"pp-class-118 pa t69311 l72403\">growth </span><span class=\"pp-class-118 pa t69311 l72404 ls1174\">rate </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t72389 l57191\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t72405 l72001\">Natural </span><span class=\"pp-class-65 pa t72405 l72002\">Foods </span><span class=\"pp-class-65 pa t72405 l72003\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72406\">6.3%-6.6%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72407\">8.4%-8.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72405 l72409\">2.0%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l23115\">Other </span><span class=\"pp-class-65 pa t72410 l63160\">CGU's</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72406\">5.9%-6.8%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72407\">7.4%-8.9%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72408\">2.0%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72410 l72409\">2.0%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7713\"><div class=\" w4676 h72411 pa t2 l3 wtro4 xx72412 tro6 xx72413\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72414 l3 ls2352\">At </span><span class=\"pp-class-20 pa t72414 l72415 ls1607\">the </span><span class=\"pp-class-20 pa t72414 l72416 ls1126\">end </span><span class=\"pp-class-20 pa t72414 l72417 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72418 ls2097\">2025, </span><span class=\"pp-class-20 pa t72414 l72419 ls4058\">Lotus </span><span class=\"pp-class-20 pa t72414 l72420 ls1194\">Bakeries </span><span class=\"pp-class-20 pa t72414 l72421 ls5001\">has </span><span class=\"pp-class-20 pa t72414 l72422 ls883\">completed </span><span class=\"pp-class-20 pa t72414 l72423 ls11460\">its </span><span class=\"pp-class-20 pa t72414 l72424 ls669\">annual </span><span class=\"pp-class-20 pa t72414 l72425 ls1051\">impairment </span><span class=\"pp-class-20 pa t72414 l72426 ls5260\">test </span><span class=\"pp-class-20 pa t72414 l72427 ls6015\">of </span><span class=\"pp-class-20 pa t72414 l72428 ls124\">goodwill. </span><span class=\"pp-class-20 pa t72414 l72429 ls1495\">The </span><span class=\"pp-class-20 pa t72414 l72430 ls1137\">discount </span><span class=\"pp-class-20 pa t72431 l3 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72432 ls3763\">have </span><span class=\"pp-class-20 pa t72431 l72433 ls595\">been </span><span class=\"pp-class-20 pa t72431 l72434 ls647\">updated </span><span class=\"pp-class-20 pa t72431 l72435 ls901\">to </span><span class=\"pp-class-20 pa t72431 l72436 xx96 ls1157\">reflect </span><span class=\"pp-class-20 pa t72431 l28467 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72437 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72438 ls2127\">of </span><span class=\"pp-class-20 pa t72431 l72439 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72440 ls940\">risk-free </span><span class=\"pp-class-20 pa t72431 l72441 ls647\">rates </span><span class=\"pp-class-20 pa t72431 l72442 ls3787\">on </span><span class=\"pp-class-20 pa t72431 l72443 ls94\">the </span><span class=\"pp-class-20 pa t72431 l72444 ls6565\">market. </span><span class=\"pp-class-20 pa t72431 l72445 ls4628\">These </span><span class=\"pp-class-20 pa t72431 l72446 ls876\">changes </span><span class=\"pp-class-20 pa t72431 l72447 ls157\">in </span><span class=\"pp-class-20 pa t72431 l72448 ls2594\">key </span><span class=\"pp-class-20 pa t72449 l3 ls4024\">assumptions </span><span class=\"pp-class-20 pa t72449 l72450 ls4778\">have </span><span class=\"pp-class-20 pa t72449 l72451 ls705\">impacted </span><span class=\"pp-class-20 pa t72449 l72452 ls3024\">positively </span><span class=\"pp-class-20 pa t72449 l72453 ls4295\">the </span><span class=\"pp-class-20 pa t72449 l72454 ls1315\">different </span><span class=\"pp-class-20 pa t72449 l72455 ls587\">headrooms, </span><span class=\"pp-class-20 pa t72449 l72456 ls3820\">and </span><span class=\"pp-class-20 pa t72449 l72457 ls1144\">did </span><span class=\"pp-class-20 pa t72449 l72458 ls707\">not </span><span class=\"pp-class-20 pa t72449 l72459 ls326\">result </span><span class=\"pp-class-20 pa t72449 l72460 ls4295\">in </span><span class=\"pp-class-20 pa t72449 l72461 ls779\">any </span><span class=\"pp-class-20 pa t72449 l72462 ls2434\">impairment </span><span class=\"pp-class-20 pa t72449 l72463 ls1099\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72464 l3 ls20455\">As </span><span class=\"pp-class-20 pa t72464 l72465 ls11446\">part </span><span class=\"pp-class-20 pa t72464 l72466 ls7143\">of </span><span class=\"pp-class-20 pa t72464 l72467 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72468 ls136\">impairment </span><span class=\"pp-class-20 pa t72464 l72469 ls344\">test, </span><span class=\"pp-class-20 pa t72464 l72470 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72471 ls4378\">company </span><span class=\"pp-class-20 pa t72464 l72472 ls5001\">carried </span><span class=\"pp-class-20 pa t72464 l72473 ls1055\">out </span><span class=\"pp-class-20 pa t72464 l72474 ls27943\">a </span><span class=\"pp-class-20 pa t72464 l72475 ls468\">sensitivity </span><span class=\"pp-class-20 pa t72464 l72476 ls4949\">analysis </span><span class=\"pp-class-20 pa t72464 l72477 ls297\">for </span><span class=\"pp-class-20 pa t72464 l72478 ls821\">the </span><span class=\"pp-class-20 pa t72464 l72479 ls3358\">key </span><span class=\"pp-class-20 pa t72464 l72480 ls3358\">assumptions </span><span class=\"pp-class-20 pa t72481 l3 ls471\">used, </span><span class=\"pp-class-20 pa t72481 l72482 ls72483\">i.e. </span><span class=\"pp-class-20 pa t72481 l72484 ls808\">the </span><span class=\"pp-class-20 pa t72481 l72485 ls235\">pre-tax </span><span class=\"pp-class-20 pa t72481 l72486 ls936\">discount </span><span class=\"pp-class-20 pa t72481 l72487 ls962\">rate </span><span class=\"pp-class-20 pa t72481 l72488 ls2597\">and </span><span class=\"pp-class-20 pa t72481 l72489 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72490 ls471\">growth </span><span class=\"pp-class-20 pa t72481 l72491 ls1301\">rate. </span><span class=\"pp-class-20 pa t72481 l72492 ls457\">Here, </span><span class=\"pp-class-20 pa t72481 l72493 ls4698\">a </span><span class=\"pp-class-20 pa t72481 l72494 ls1157\">decrease </span><span class=\"pp-class-20 pa t72481 l72495 ls4282\">in </span><span class=\"pp-class-20 pa t72481 l72496 ls309\">the </span><span class=\"pp-class-20 pa t72481 l72497 ls322\">perpetual </span><span class=\"pp-class-20 pa t72481 l72498 ls720\">growth </span><span class=\"pp-class-20 pa t72499 l3 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72500 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72501 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72502 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72503 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72504 ls299\">and </span><span class=\"pp-class-20 pa t72499 l72505 ls15\">an </span><span class=\"pp-class-20 pa t72499 l72506 ls161\">increase </span><span class=\"pp-class-20 pa t72499 l72507 ls324\">in </span><span class=\"pp-class-20 pa t72499 l72508 ls451\">the </span><span class=\"pp-class-20 pa t72499 l72509 ls9791\">pre-tax </span><span class=\"pp-class-20 pa t72499 l72510 ls713\">discount </span><span class=\"pp-class-20 pa t72499 l72511 ls713\">rate </span><span class=\"pp-class-20 pa t72499 l72512 ls409\">by </span><span class=\"pp-class-20 pa t72499 l72513 ls6574\">100 </span><span class=\"pp-class-20 pa t72499 l72514 ls854\">basis </span><span class=\"pp-class-20 pa t72499 l72515 ls2092\">points </span><span class=\"pp-class-20 pa t72499 l72516 ls705\">were </span><span class=\"pp-class-20 pa t72499 l72517 ls3033\">applied. </span><span class=\"pp-class-20 pa t72499 l72518\">A </span><span class=\"pp-class-20 pa t72519 l3 ls322\">change </span><span class=\"pp-class-20 pa t72519 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72519 l72520 ls451\">the </span><span class=\"pp-class-20 pa t72519 l72521 ls305\">key </span><span class=\"pp-class-20 pa t72519 l72522 ls916\">assumptions </span><span class=\"pp-class-20 pa t72519 l72523 ls1164\">used, </span><span class=\"pp-class-20 pa t72519 l72524 ls624\">as </span><span class=\"pp-class-20 pa t72519 l72525 ls2397\">described </span><span class=\"pp-class-20 pa t72519 l72526 ls138\">above, </span><span class=\"pp-class-20 pa t72519 l72527 ls4733\">does </span><span class=\"pp-class-20 pa t72519 l72528 ls994\">not </span><span class=\"pp-class-20 pa t72519 l72529 ls2487\">lead </span><span class=\"pp-class-20 pa t72519 l72530 ls309\">to </span><span class=\"pp-class-20 pa t72519 l72531 ls15\">an </span><span class=\"pp-class-20 pa t72519 l72532 ls3794\">impairment </span><span class=\"pp-class-20 pa t72519 l72533 ls161\">loss. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72534 l3 ls10\">Although </span><span class=\"pp-class-20 pa t72534 l72535 ls4818\">Lotus </span><span class=\"pp-class-20 pa t72534 l72536 ls798\">Bakeries </span><span class=\"pp-class-20 pa t72534 l72537 ls2469\">believes </span><span class=\"pp-class-20 pa t72534 l72538 ls534\">that </span><span class=\"pp-class-20 pa t72534 l72539 ls2778\">its </span><span class=\"pp-class-20 pa t72534 l72540 ls4116\">assessments, </span><span class=\"pp-class-20 pa t72534 l72541 ls339\">assumptions </span><span class=\"pp-class-20 pa t72534 l72542 ls1872\">and </span><span class=\"pp-class-20 pa t72534 l72543 ls1921\">estimates </span><span class=\"pp-class-20 pa t72534 l72544 ls110\">are </span><span class=\"pp-class-20 pa t72534 l72545 ls2035\">suitable, </span><span class=\"pp-class-20 pa t72534 l72546 ls1189\">actual </span><span class=\"pp-class-20 pa t72547 l3 ls557\">results </span><span class=\"pp-class-20 pa t72547 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72547 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72547 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72547 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72547 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72547 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72547 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72547 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72547 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72547 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72547 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72547 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72547 l72559 ls8595\">conditions.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__100": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7714\"><div class=\" w4676 h72560 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls72561\">14. </span><span class=\"pp-class-19 pa t71657 l72562 ls15391\">Intangible </span><span class=\"pp-class-19 pa t71657 l72563 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls72564\">14.1 </span><span class=\"pp-class-25 pa t71797 l72565 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l72566 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls1137\">Intangible </span><span class=\"pp-class-20 pa t71680 l72567 ls11998\">assets </span><span class=\"pp-class-20 pa t71680 l72568 ls297\">which </span><span class=\"pp-class-20 pa t71680 l72569 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72570 ls1137\">acquired </span><span class=\"pp-class-20 pa t71680 l72571 ls225\">separately </span><span class=\"pp-class-20 pa t71680 l72572 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72573 ls6574\">measured </span><span class=\"pp-class-20 pa t71680 l72574 ls887\">initially </span><span class=\"pp-class-20 pa t71680 l72575 ls629\">at </span><span class=\"pp-class-20 pa t71680 l72576 ls770\">cost. </span><span class=\"pp-class-20 pa t71680 l13413 ls537\">After </span><span class=\"pp-class-20 pa t71680 l72577 ls1988\">initial </span><span class=\"pp-class-20 pa t71680 l72578 ls352\">recognition, </span><span class=\"pp-class-20 pa t71817 l3 ls920\">intangible </span><span class=\"pp-class-20 pa t71817 l70443 ls15\">assets </span><span class=\"pp-class-20 pa t71817 l72579 ls305\">are </span><span class=\"pp-class-20 pa t71817 l72580 ls142\">measured </span><span class=\"pp-class-20 pa t71817 l72581 ls1221\">at </span><span class=\"pp-class-20 pa t71817 l72582 ls335\">cost </span><span class=\"pp-class-20 pa t71817 l72583 ls817\">less </span><span class=\"pp-class-20 pa t71817 l72584 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71817 l72585 ls367\">amortisations </span><span class=\"pp-class-20 pa t71817 l72586 ls299\">and </span><span class=\"pp-class-20 pa t71817 l72587 ls3794\">impairment </span><span class=\"pp-class-20 pa t71817 l72588 ls627\">losses.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7715\"><div class=\" w266 h72769 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t72828 l3 ls13304\">14.2\t</span><span class=\"pp-class-25 pa t72828 l17371 ls379\">Overview</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7716\"><div class=\" w4676 h72829 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l72830\">Brands </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l72831 ls901\">software</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71743 l43623 ls16226\">total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\"></span><span class=\"pp-class-65 pa t70499 l72832\">Acquisition </span><span class=\"pp-class-65 pa t70499 l72833\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72834\">149,601 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72835\">13,989 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l72836\">163,590 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\"></span><span class=\"pp-class-65 pa t70500 l72832\">Accumulated </span><span class=\"pp-class-65 pa t70500 l72837\">amortisation </span><span class=\"pp-class-65 pa t70500 l72838\">and </span><span class=\"pp-class-65 pa t70500 l72839\">impairment </span><span class=\"pp-class-65 pa t70500 l72840\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l53136\"></span><span class=\"pp-class-65 pa t70500 l72841\">(4,627) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l72842\"></span><span class=\"pp-class-65 pa t70500 l72843\">(11,138) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l72844\"></span><span class=\"pp-class-65 pa t70500 l72845\">(15,765) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t72846 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t72846 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t72846 l72848\">as </span><span class=\"pp-class-148 pa t72846 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t72846 l72850 ls142\">January </span><span class=\"pp-class-148 pa t72846 l72851\">1, </span><span class=\"pp-class-148 pa t72846 l72852\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72854\">144,974 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72855\">2,851 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72853 l72856\">147,825 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l23115\">Acquisitions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72857\"></span><span class=\"pp-class-65 pa t66952 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72859\">531 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66952 l72860\">531 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l23115\">Amortisation </span><span class=\"pp-class-65 pa t72861 l70606\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72857\"></span><span class=\"pp-class-65 pa t72861 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72862\"></span><span class=\"pp-class-65 pa t72861 l72863\">(1,265) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72861 l72864\"></span><span class=\"pp-class-65 pa t72861 l72865\">(1,265) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l23115 ls2730\">Transfer </span><span class=\"pp-class-65 pa t72866 l72867\">from </span><span class=\"pp-class-65 pa t72866 l72868\">one </span><span class=\"pp-class-65 pa t72866 l72869\">heading </span><span class=\"pp-class-65 pa t72866 l72870\">to </span><span class=\"pp-class-65 pa t72866 l72871\">another</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72857\"></span><span class=\"pp-class-65 pa t72866 l72858\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72859\">260 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72866 l72860\">260 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l23115\">Effect </span><span class=\"pp-class-65 pa t66975 l67369\">of </span><span class=\"pp-class-65 pa t66975 l67370\">movements </span><span class=\"pp-class-65 pa t66975 l12272\">in </span><span class=\"pp-class-65 pa t66975 l72031\">foreign </span><span class=\"pp-class-65 pa t66975 l72032\">exchange </span><span class=\"pp-class-65 pa t66975 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72872\">3,085 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72873\">2 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66975 l72874\">3,087 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t66979 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t66979 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t66979 l72848\">as </span><span class=\"pp-class-148 pa t66979 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t66979 l72850\">December </span><span class=\"pp-class-148 pa t66979 l72875\">31, </span><span class=\"pp-class-148 pa t66979 l72876\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72854\">148,059</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72855\">2,379</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72877 l72856\">150,437</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l71753\"></span><span class=\"pp-class-65 pa t66990 l72878\">Acquisition </span><span class=\"pp-class-65 pa t66990 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72834\">152,686 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72835\">14,466 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t66990 l72836\">167,151 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l71753\"></span><span class=\"pp-class-65 pa t72880 l72878\">Accumulated </span><span class=\"pp-class-65 pa t72880 l72881\">amortisation </span><span class=\"pp-class-65 pa t72880 l72882\">and </span><span class=\"pp-class-65 pa t72880 l72883\">impairment </span><span class=\"pp-class-65 pa t72880 l72884\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72885 ls1865\">(4,627)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72886 ls7485\">(12,087)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72880 l72887 ls72888\">(16,714)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72889 l23115\">Acquisitions </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72891\">1,218 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72890 l72874\">1,218</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l23115\">Amortisation </span><span class=\"pp-class-65 pa t72892 l70606\">expense </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72863\">(1,170)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72892 l72865\">(1,170)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l23115 ls2730\">Transfer </span><span class=\"pp-class-65 pa t72893 l72867\">from </span><span class=\"pp-class-65 pa t72893 l72868\">one </span><span class=\"pp-class-65 pa t72893 l72869\">heading </span><span class=\"pp-class-65 pa t72893 l72870\">to </span><span class=\"pp-class-65 pa t72893 l72871\">another </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72857 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72859\">649 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72893 l72860\">649 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72894 l23115\">Effect </span><span class=\"pp-class-65 pa t72894 l67369\">of </span><span class=\"pp-class-65 pa t72894 l67370\">movements </span><span class=\"pp-class-65 pa t72894 l12272\">in </span><span class=\"pp-class-65 pa t72894 l72031\">foreign </span><span class=\"pp-class-65 pa t72894 l72032\">exchange </span><span class=\"pp-class-65 pa t72894 l72033\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72841 ls67040\">(3,189)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72896\"></span><span class=\"pp-class-65 pa t72895 l72897\">(2)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72895 l72864\"></span><span class=\"pp-class-65 pa t72895 l72865\">(3,191)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t72898 l23115 ls5425\">CARRYING </span><span class=\"pp-class-48 pa t72898 l72847 ls10966\">AMOUNT </span><span class=\"pp-class-48 pa t72898 l72848\">AS </span><span class=\"pp-class-48 pa t72898 l72849 ls67379\">AT </span><span class=\"pp-class-48 pa t72898 l72850\">DECEMBER </span><span class=\"pp-class-48 pa t72898 l72875\">31, </span><span class=\"pp-class-48 pa t72898 l72876\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72854\">144,869 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72855\">3,074 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t72899 l72856\">147,944 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l71753\"></span><span class=\"pp-class-65 pa t72900 l72878\">Acquisition </span><span class=\"pp-class-65 pa t72900 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72834\">149,496 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72835\">16,283 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72900 l72836\">165,780 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l71753\"></span><span class=\"pp-class-65 pa t72901 l72878\">Accumulated </span><span class=\"pp-class-65 pa t72901 l72881\">amortisation </span><span class=\"pp-class-65 pa t72901 l72882\">and </span><span class=\"pp-class-65 pa t72901 l72883\">impairment </span><span class=\"pp-class-65 pa t72901 l72884\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72902\"></span><span class=\"pp-class-65 pa t72901 l72885 ls1865\">(4,627)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72903\"></span><span class=\"pp-class-65 pa t72901 l72904 ls55816\">(13,209)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t72901 l72905\"></span><span class=\"pp-class-65 pa t72901 l72906 ls72907\">(17,836)</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7717\"><div class=\" w4676 h72912 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls1921\">Intangible </span><span class=\"pp-class-20 pa t72913 l72914 ls11446\">assets </span><span class=\"pp-class-20 pa t72913 l72915 ls2372\">include </span><span class=\"pp-class-20 pa t72913 l72916 ls7132\">brands </span><span class=\"pp-class-20 pa t72913 l72917 ls1233\">and </span><span class=\"pp-class-20 pa t72913 l72918 ls909\">software </span><span class=\"pp-class-20 pa t72913 l72919 ls2730\">investments. </span><span class=\"pp-class-20 pa t72913 l72920 ls520\">Software </span><span class=\"pp-class-20 pa t72913 l72921 ls2684\">relates </span><span class=\"pp-class-20 pa t72913 l72922 ls2378\">mainly </span><span class=\"pp-class-20 pa t72913 l72923 ls20763\">to </span><span class=\"pp-class-20 pa t72913 l72924 ls1447\">the </span><span class=\"pp-class-20 pa t72913 l72925 ls1403\">capitalised </span><span class=\"pp-class-20 pa t72926 l3 ls540\">external </span><span class=\"pp-class-20 pa t72926 l72927 ls2537\">and </span><span class=\"pp-class-20 pa t72926 l72928 ls516\">internal </span><span class=\"pp-class-20 pa t72926 l72929 ls1321\">costs </span><span class=\"pp-class-20 pa t72926 l72930 ls3010\">connected </span><span class=\"pp-class-20 pa t72926 l72931 ls409\">with </span><span class=\"pp-class-20 pa t72926 l72932 ls436\">the </span><span class=\"pp-class-20 pa t72926 l72933 ls608\">further </span><span class=\"pp-class-20 pa t72926 l72934 ls3043\">roll-out </span><span class=\"pp-class-20 pa t72926 l72935 ls4226\">of </span><span class=\"pp-class-20 pa t72926 l72936 ls436\">the </span><span class=\"pp-class-20 pa t72926 l72937 ls6112\">ERP </span><span class=\"pp-class-20 pa t72926 l72938 ls1039\">information </span><span class=\"pp-class-20 pa t72926 l72939 ls1321\">system </span><span class=\"pp-class-20 pa t72926 l72940 ls6005\">SAP </span><span class=\"pp-class-20 pa t72926 l72941 ls216\">across </span><span class=\"pp-class-20 pa t72942 l3 ls451\">the </span><span class=\"pp-class-20 pa t72942 l972 ls548\">Lotus </span><span class=\"pp-class-20 pa t72942 l8766 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72942 l72943 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls889\">The </span><span class=\"pp-class-20 pa t72944 l21606 ls362\">brands </span><span class=\"pp-class-20 pa t72944 l72945 ls2424\">relate </span><span class=\"pp-class-20 pa t72944 l72946 ls309\">to </span><span class=\"pp-class-20 pa t72944 l72947 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72948 ls362\">brands </span><span class=\"pp-class-20 pa t72944 l72949 ls3520\">acquired </span><span class=\"pp-class-20 pa t72944 l72950 ls409\">by </span><span class=\"pp-class-20 pa t72944 l72951 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72952 ls283\">company </span><span class=\"pp-class-20 pa t72944 l72953 ls1247\">over </span><span class=\"pp-class-20 pa t72944 l72954 ls451\">the </span><span class=\"pp-class-20 pa t72944 l72955 ls182\">years:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72956 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72956 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72956 l6361 ls819 wtro4477 wtr4472 tro4478 tr4474\">Peijnenburg</span><span class=\"pp-class-24 pa t72957 l72958 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72956 l72959 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72956 l72960 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72956 l72961 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72956 l72962 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72956 l72963 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72956 l72964 ls726 wtro4477 wtr4472 tro4478 tr4474\">Netherlands;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72965 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72965 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72965 l6361 ls293 wtro4477 wtr4472 tro4478 tr4474\">Dinosaurus</span><span class=\"pp-class-24 pa t72966 l59235 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72965 l72967 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72965 l48410 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72965 l72968 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t72965 l72969 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72965 l72970 ls41254 wtro4477 wtr4472 tro4478 tr4474\">2012;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72971 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72971 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72971 l6361 ls464 wtro4477 wtr4472 tro4478 tr4474\">Annas</span><span class=\"pp-class-24 pa t72972 l72973 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72971 l72974 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72971 l72975 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72971 l72976 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72971 l72977 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t72971 l72978 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72971 l72979 ls320 wtro4477 wtr4472 tro4478 tr4474\">Nordic </span><span class=\"pp-class-20 pa t72971 l72980 ls2447 wtro4477 wtr4472 tro4478 tr4474\">region </span><span class=\"pp-class-20 pa t72971 l72981 ls299 wtro4477 wtr4472 tro4478 tr4474\">and </span><span class=\"pp-class-20 pa t72971 l72982 ls6131 wtro4477 wtr4472 tro4478 tr4474\">base </span><span class=\"pp-class-20 pa t72971 l72983 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72971 l72984 ls350 wtro4477 wtr4472 tro4478 tr4474\">for </span><span class=\"pp-class-20 pa t72971 l72985 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72971 l72986 ls3049 wtro4477 wtr4472 tro4478 tr4474\">pepparkakor </span><span class=\"pp-class-20 pa t72971 l72987 ls420 wtro4477 wtr4472 tro4478 tr4474\">products </span><span class=\"pp-class-20 pa t72971 l72988 ls468 wtro4477 wtr4472 tro4478 tr4474\">outside </span><span class=\"pp-class-20 pa t72971 l72989 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72990 l6361 ls320 wtro4477 wtr4472 tro4478 tr4474\">Nordic </span><span class=\"pp-class-20 pa t72990 l72991 ls2984 wtro4477 wtr4472 tro4478 tr4474\">region;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72992 l6361 ls1008 wtro4477 wtr4472 tro4478 tr4474\">n\u0101kd.</span><span class=\"pp-class-24 pa t72993 l72994 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t72992 l72995 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t72992 l72996 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t72992 l72997 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t72992 l72998 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t72992 l72999 ls3846 wtro4477 wtr4472 tro4478 tr4474\">2015 </span><span class=\"pp-class-20 pa t72992 l73000 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t72992 l73001 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t72992 l73002 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t72992 l73003 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t72992 l73004 ls3033 wtro4477 wtr4472 tro4478 tr4474\">acquisition </span><span class=\"pp-class-20 pa t72992 l73005 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t72992 l73006 ls794 wtro4477 wtr4472 tro4478 tr4474\">Natural </span><span class=\"pp-class-20 pa t72992 l48435 ls1361 wtro4477 wtr4472 tro4478 tr4474\">Balance </span><span class=\"pp-class-20 pa t72992 l73007 ls926 wtro4477 wtr4472 tro4478 tr4474\">Foods;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73008 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73008 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73008 l6361 ls998 wtro4477 wtr4472 tro4478 tr4474\">BEAR</span><span class=\"pp-class-24 pa t73009 l73010 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73008 l73011 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73008 l73012 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73008 l73013 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73008 l73014 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73008 l73015 ls3846 wtro4477 wtr4472 tro4478 tr4474\">2015 </span><span class=\"pp-class-20 pa t73008 l73016 ls624 wtro4477 wtr4472 tro4478 tr4474\">as </span><span class=\"pp-class-20 pa t73008 l73017 ls2440 wtro4477 wtr4472 tro4478 tr4474\">part </span><span class=\"pp-class-20 pa t73008 l73018 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t73008 l73019 ls451 wtro4477 wtr4472 tro4478 tr4474\">the </span><span class=\"pp-class-20 pa t73008 l73020 ls3033 wtro4477 wtr4472 tro4478 tr4474\">acquisition </span><span class=\"pp-class-20 pa t73008 l73021 ls295 wtro4477 wtr4472 tro4478 tr4474\">of </span><span class=\"pp-class-20 pa t73008 l73022 ls2762 wtro4477 wtr4472 tro4478 tr4474\">Urban </span><span class=\"pp-class-20 pa t73008 l73023 ls1099 wtro4477 wtr4472 tro4478 tr4474\">Fresh </span><span class=\"pp-class-20 pa t73008 l73024 ls926 wtro4477 wtr4472 tro4478 tr4474\">Foods;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73025 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73025 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73025 l6361 ls516 wtro4477 wtr4472 tro4478 tr4474\">Kiddylicious</span><span class=\"pp-class-24 pa t73026 l73027 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73025 l73028 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73025 l58596 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73025 l73029 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73025 l73030 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73025 l73031 ls7697 wtro4477 wtr4472 tro4478 tr4474\">2018;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73032 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73032 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73032 l6361 ls180 wtro4477 wtr4472 tro4478 tr4474\">Kung </span><span class=\"pp-class-20 pa t73032 l73033 ls631 wtro4477 wtr4472 tro4478 tr4474\">Oscar</span><span class=\"pp-class-24 pa t73034 l73035 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73032 l73036 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73032 l73037 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73032 l73038 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73032 l73039 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73032 l73040 ls509 wtro4477 wtr4472 tro4478 tr4474\">2022; </span><span class=\"pp-class-20 pa t73032 l73041 ls289 wtro4477 wtr4472 tro4478 tr4474\">and</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t73042 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t73042 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t73042 l6361 ls4010 wtro4477 wtr4472 tro4478 tr4474\">Peter\u2019s </span><span class=\"pp-class-20 pa t73042 l73043 ls5251 wtro4477 wtr4472 tro4478 tr4474\">Yard</span><span class=\"pp-class-24 pa t73044 l73045 ls309 wtro4485 wtr4472 tro4486 tr4474\">\u00ae</span><span class=\"pp-class-20 pa t73042 l73046 wtro4477 wtr4472 tro4478 tr4474\">: </span><span class=\"pp-class-20 pa t73042 l73047 ls468 wtro4477 wtr4472 tro4478 tr4474\">brand </span><span class=\"pp-class-20 pa t73042 l73048 ls3520 wtro4477 wtr4472 tro4478 tr4474\">acquired </span><span class=\"pp-class-20 pa t73042 l73049 ls324 wtro4477 wtr4472 tro4478 tr4474\">in </span><span class=\"pp-class-20 pa t73042 l73050 ls1266 wtro4477 wtr4472 tro4478 tr4474\">2022.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7718\"><div class=\" w4676 h73051 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t73052 l23115\">IN </span><span class=\"pp-class-150 pa t73052 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t73052 l63719\">OF </span><span class=\"pp-class-150 pa t73052 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73052 l71999\">DEC. </span><span class=\"pp-class-118 pa t73052 l72000\">31, </span><span class=\"pp-class-118 pa t73052 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73052 l67211\">DEC. </span><span class=\"pp-class-118 pa t73052 l67212\">31, </span><span class=\"pp-class-118 pa t73052 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l23115\">Lotus\u2122 </span><span class=\"pp-class-65 pa t73053 l72001\">Natural </span><span class=\"pp-class-65 pa t73053 l72002\">Foods </span><span class=\"pp-class-65 pa t73053 l72003\">(n\u0101kd.</span><span class=\"pp-class-137 pa t73054 l73055\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73056\">, </span><span class=\"pp-class-150 pa t73053 l73057\">Bear</span><span class=\"pp-class-137 pa t73054 l73058\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73059\">, </span><span class=\"pp-class-65 pa t73053 l73060 ls11446\">Kiddylicious</span><span class=\"pp-class-137 pa t73054 l73061\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73062\">, </span><span class=\"pp-class-65 pa t73053 l73063 ls1451\">Peter's </span><span class=\"pp-class-65 pa t73053 l73064 ls1974\">Yard</span><span class=\"pp-class-137 pa t73054 l73065\">\u00ae</span><span class=\"pp-class-65 pa t73053 l73066\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l26921\">73,280 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73053 l26922 ls67117\">76,862\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l23115\">Other </span><span class=\"pp-class-65 pa t73067 l63160\">brands </span><span class=\"pp-class-65 pa t73067 l73068\">(Dinosaurus</span><span class=\"pp-class-137 pa t73069 l73070\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73071\">, </span><span class=\"pp-class-65 pa t73067 l69057 ls1527\">Peijnenburg</span><span class=\"pp-class-137 pa t73069 l73072\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73073\">, </span><span class=\"pp-class-65 pa t73067 l73074\">Annas</span><span class=\"pp-class-137 pa t73069 l73075\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73076\">, </span><span class=\"pp-class-65 pa t73067 l73077 ls622\">Kung </span><span class=\"pp-class-65 pa t73067 l73078\">Oscar</span><span class=\"pp-class-137 pa t73069 l73079\">\u00ae</span><span class=\"pp-class-65 pa t73067 l73080\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l26921\">71,590 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73067 l26922 ls67117\">71,196\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t73081 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t73081 l70505 ls2274\">CARRYING </span><span class=\"pp-class-167 pa t73081 l73082 ls676\">AMOUNT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t73083 l70569\">144,869 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t73083 l67216 ls67040\">148,059\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7719\"><div class=\" w4676 h73084 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls142\">At </span><span class=\"pp-class-20 pa t72913 l73085 ls10288\">year-end </span><span class=\"pp-class-20 pa t72913 l73086 ls356\">2025, </span><span class=\"pp-class-20 pa t72913 l73087 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73088 ls1478\">Group </span><span class=\"pp-class-20 pa t72913 l73089 ls3416\">tested </span><span class=\"pp-class-20 pa t72913 l73090 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73091 ls214\">value </span><span class=\"pp-class-20 pa t72913 l73092 ls684\">of </span><span class=\"pp-class-20 pa t72913 l73093 ls1159\">these </span><span class=\"pp-class-20 pa t72913 l73094 ls1208\">brands </span><span class=\"pp-class-20 pa t72913 l73095 ls808\">to </span><span class=\"pp-class-20 pa t72913 l73096 ls11460\">assess </span><span class=\"pp-class-20 pa t72913 l73097 ls2639\">any </span><span class=\"pp-class-20 pa t72913 l73098 ls6255\">recoverability </span><span class=\"pp-class-20 pa t72913 l73099 ls3416\">issues. </span><span class=\"pp-class-20 pa t72913 l73100 ls5864\">Taking </span><span class=\"pp-class-20 pa t72926 l3 ls901\">into </span><span class=\"pp-class-20 pa t72926 l73101 ls2260\">account </span><span class=\"pp-class-20 pa t72926 l73102 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73103 ls6326\">assumptions </span><span class=\"pp-class-20 pa t72926 l73104 ls204\">used, </span><span class=\"pp-class-20 pa t72926 l73105 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73106 ls1331\">value </span><span class=\"pp-class-20 pa t72926 l73107 ls3172\">in </span><span class=\"pp-class-20 pa t72926 l73108 ls6795\">use </span><span class=\"pp-class-20 pa t72926 l73109 ls1495\">of </span><span class=\"pp-class-20 pa t72926 l73110 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73111 ls4329\">related </span><span class=\"pp-class-20 pa t72926 l73112 ls5382\">cash-generating </span><span class=\"pp-class-20 pa t72926 l73113 ls6326\">units </span><span class=\"pp-class-20 pa t72926 l73114 ls3615\">exceeds </span><span class=\"pp-class-20 pa t72926 l73115 ls105\">its </span><span class=\"pp-class-20 pa t72942 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t72942 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t72942 l73117 ls299\">and </span><span class=\"pp-class-20 pa t72942 l73118 ls9996\">no </span><span class=\"pp-class-20 pa t72942 l73119 ls3794\">impairment </span><span class=\"pp-class-20 pa t72942 l73120 ls1333\">loss </span><span class=\"pp-class-20 pa t72942 l73121 ls324\">is </span><span class=\"pp-class-20 pa t72942 l73122 ls2095\">recognised.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls740\">For </span><span class=\"pp-class-20 pa t72944 l73123 ls287\">more </span><span class=\"pp-class-20 pa t72944 l73124 ls4024\">details </span><span class=\"pp-class-20 pa t72944 l73125 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73126 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73127 ls3794\">impairment </span><span class=\"pp-class-20 pa t72944 l73128 ls180\">test </span><span class=\"pp-class-20 pa t72944 l73129 ls2260\">conducted </span><span class=\"pp-class-20 pa t72944 l73130 ls3592\">per </span><span class=\"pp-class-20 pa t72944 l73131 ls8967\">CGU, </span><span class=\"pp-class-20 pa t72944 l73132 ls303\">we </span><span class=\"pp-class-20 pa t72944 l73133 ls1049\">refer </span><span class=\"pp-class-20 pa t72944 l73134 ls309\">to </span><span class=\"pp-class-20 pa t72944 l73135 ls715\">note </span><span class=\"pp-class-20 pa t72944 l73136 ls6322\">13 </span><span class=\"pp-class-20 pa t72944 l73137 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73138 ls643\">goodwill.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls540\">Although </span><span class=\"pp-class-20 pa t72956 l73139 ls548\">Lotus </span><span class=\"pp-class-20 pa t72956 l73140 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72956 l73141 ls352\">believes </span><span class=\"pp-class-20 pa t72956 l73142 ls337\">that </span><span class=\"pp-class-20 pa t72956 l73143 ls248\">its </span><span class=\"pp-class-20 pa t72956 l73144 ls210\">assessments, </span><span class=\"pp-class-20 pa t72956 l73145 ls916\">assumptions </span><span class=\"pp-class-20 pa t72956 l73146 ls299\">and </span><span class=\"pp-class-20 pa t72956 l73147 ls2487\">estimates </span><span class=\"pp-class-20 pa t72956 l73148 ls305\">are </span><span class=\"pp-class-20 pa t72956 l73149 ls5890\">reasonable, </span><span class=\"pp-class-20 pa t72956 l73150 ls551\">actual </span><span class=\"pp-class-20 pa t72965 l3 ls557\">results </span><span class=\"pp-class-20 pa t72965 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72965 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72965 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72965 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72965 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72965 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72965 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72965 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72965 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72965 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72965 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72965 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72965 l72559 ls8595\">conditions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls2397\">During </span><span class=\"pp-class-20 pa t72990 l73151 ls356\">2025, </span><span class=\"pp-class-20 pa t72990 l73152 ls451\">the </span><span class=\"pp-class-20 pa t72990 l73153 ls1478\">Group </span><span class=\"pp-class-20 pa t72990 l73154 ls2137\">has </span><span class=\"pp-class-20 pa t72990 l73155 ls3049\">incurred </span><span class=\"pp-class-20 pa t72990 l73156 ls489\">research </span><span class=\"pp-class-20 pa t72990 l73157 ls299\">and </span><span class=\"pp-class-20 pa t72990 l73158 ls311\">development </span><span class=\"pp-class-20 pa t72990 l73159 ls4265\">expenses </span><span class=\"pp-class-20 pa t72990 l73160 ls295\">of </span><span class=\"pp-class-20 pa t72990 l73161 ls324\">EUR </span><span class=\"pp-class-20 pa t72990 l73162 ls56705\">2,214 </span><span class=\"pp-class-20 pa t72990 l73163 ls1480\">thousands </span><span class=\"pp-class-20 pa t72990 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t72992 l3 ls3553\">EUR </span><span class=\"pp-class-20 pa t72992 l73165 ls33560\">1,766 </span><span class=\"pp-class-20 pa t72992 l73166 ls560\">thousands), </span><span class=\"pp-class-20 pa t72992 l73167 ls986\">which </span><span class=\"pp-class-20 pa t72992 l73168 ls7132\">are </span><span class=\"pp-class-20 pa t72992 l73169 ls367\">mainly </span><span class=\"pp-class-20 pa t72992 l73170 ls20326\">composed </span><span class=\"pp-class-20 pa t72992 l73171 ls18852\">of </span><span class=\"pp-class-20 pa t72992 l73172 ls622\">employee </span><span class=\"pp-class-20 pa t72992 l73173 xx96 ls346\">benefit </span><span class=\"pp-class-20 pa t72992 l73174 ls21427\">expenses </span><span class=\"pp-class-20 pa t72992 l73175 ls28229\">and </span><span class=\"pp-class-20 pa t72992 l73176 ls994\">consumables.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__103": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t71797 l3 ls72564\">14.1 </span><span class=\"pp-class-25 pa t71797 l72565 ls1730\">Accounting </span><span class=\"pp-class-25 pa t71797 l72566 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71680 l3 ls1137\">Intangible </span><span class=\"pp-class-20 pa t71680 l72567 ls11998\">assets </span><span class=\"pp-class-20 pa t71680 l72568 ls297\">which </span><span class=\"pp-class-20 pa t71680 l72569 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72570 ls1137\">acquired </span><span class=\"pp-class-20 pa t71680 l72571 ls225\">separately </span><span class=\"pp-class-20 pa t71680 l72572 ls1164\">are </span><span class=\"pp-class-20 pa t71680 l72573 ls6574\">measured </span><span class=\"pp-class-20 pa t71680 l72574 ls887\">initially </span><span class=\"pp-class-20 pa t71680 l72575 ls629\">at </span><span class=\"pp-class-20 pa t71680 l72576 ls770\">cost. </span><span class=\"pp-class-20 pa t71680 l13413 ls537\">After </span><span class=\"pp-class-20 pa t71680 l72577 ls1988\">initial </span><span class=\"pp-class-20 pa t71680 l72578 ls352\">recognition, </span><span class=\"pp-class-20 pa t71817 l3 ls920\">intangible </span><span class=\"pp-class-20 pa t71817 l70443 ls15\">assets </span><span class=\"pp-class-20 pa t71817 l72579 ls305\">are </span><span class=\"pp-class-20 pa t71817 l72580 ls142\">measured </span><span class=\"pp-class-20 pa t71817 l72581 ls1221\">at </span><span class=\"pp-class-20 pa t71817 l72582 ls335\">cost </span><span class=\"pp-class-20 pa t71817 l72583 ls817\">less </span><span class=\"pp-class-20 pa t71817 l72584 ls2097\">accumulated </span><span class=\"pp-class-20 pa t71817 l72585 ls367\">amortisations </span><span class=\"pp-class-20 pa t71817 l72586 ls299\">and </span><span class=\"pp-class-20 pa t71817 l72587 ls3794\">impairment </span><span class=\"pp-class-20 pa t71817 l72588 ls627\">losses.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__106-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71868 l3 ls4586\">Intangible </span><span class=\"pp-class-20 pa t71868 l72614 ls5925\">assets </span><span class=\"pp-class-20 pa t71868 l72615 ls468\">acquired </span><span class=\"pp-class-20 pa t71868 l72616 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72617 ls18852\">the </span><span class=\"pp-class-20 pa t71868 l72618 ls2912\">context </span><span class=\"pp-class-20 pa t71868 l72619 ls11462\">of </span><span class=\"pp-class-20 pa t71868 l72620 ls28166\">a </span><span class=\"pp-class-20 pa t71868 l72621 ls8819\">business </span><span class=\"pp-class-20 pa t71868 l72622 ls142\">combination </span><span class=\"pp-class-20 pa t71868 l72623 ls2975\">are </span><span class=\"pp-class-20 pa t71868 l72624 ls1129\">recognised </span><span class=\"pp-class-20 pa t71868 l72625 ls2953\">separately </span><span class=\"pp-class-20 pa t71868 l72626 ls16127\">in </span><span class=\"pp-class-20 pa t71868 l72627 ls8907\">the </span><span class=\"pp-class-20 pa t71882 l3 ls2767\">statement </span><span class=\"pp-class-20 pa t71882 l72628 ls2182\">of </span><span class=\"pp-class-20 pa t71882 l72629 xx96 ls484\">financial </span><span class=\"pp-class-20 pa t71882 l72630 ls5260\">position </span><span class=\"pp-class-20 pa t71882 l72631 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72632 ls342\">their </span><span class=\"pp-class-20 pa t71882 l72633 ls190\">estimated </span><span class=\"pp-class-20 pa t71882 l72634 ls184\">fair </span><span class=\"pp-class-20 pa t71882 l72635 ls468\">value </span><span class=\"pp-class-20 pa t71882 l72636 ls1482\">at </span><span class=\"pp-class-20 pa t71882 l72637 ls320\">acquisition </span><span class=\"pp-class-20 pa t71882 l72638 ls1380\">date. </span><span class=\"pp-class-20 pa t71882 l72639 ls4265\">This </span><span class=\"pp-class-20 pa t71882 l72640 ls2127\">concerns </span><span class=\"pp-class-20 pa t71882 l57983 ls2912\">brands. </span><span class=\"pp-class-20 pa t71898 l3 ls889\">The </span><span class=\"pp-class-20 pa t71898 l72641 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72642 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72643 ls1159\">these </span><span class=\"pp-class-20 pa t71898 l72644 ls362\">brands </span><span class=\"pp-class-20 pa t71898 l72645 ls406\">was </span><span class=\"pp-class-20 pa t71898 l72646 ls1935\">established </span><span class=\"pp-class-20 pa t71898 l72647 ls624\">as </span><span class=\"pp-class-20 pa t71898 l72648 ls2440\">part </span><span class=\"pp-class-20 pa t71898 l72649 ls295\">of </span><span class=\"pp-class-20 pa t71898 l72650 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72651 ls3526\">valuation </span><span class=\"pp-class-20 pa t71898 l72652 ls1221\">at </span><span class=\"pp-class-20 pa t71898 l72653 ls3763\">fair </span><span class=\"pp-class-20 pa t71898 l72654 ls643\">value </span><span class=\"pp-class-20 pa t71898 l72655 ls295\">of </span><span class=\"pp-class-20 pa t71898 l68750 ls451\">the </span><span class=\"pp-class-20 pa t71898 l72656 ls1230\">asset </span><span class=\"pp-class-20 pa t71898 l72657 ls299\">and </span><span class=\"pp-class-20 pa t71898 l46216 ls15987\">liability </span><span class=\"pp-class-20 pa t71912 l3 ls4329\">components </span><span class=\"pp-class-20 pa t71912 l72658 ls2182\">upon </span><span class=\"pp-class-20 pa t71912 l72659 xx96 ls2253\">first </span><span class=\"pp-class-20 pa t71912 l72660 ls457\">consolidation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72913 l3 ls142\">At </span><span class=\"pp-class-20 pa t72913 l73085 ls10288\">year-end </span><span class=\"pp-class-20 pa t72913 l73086 ls356\">2025, </span><span class=\"pp-class-20 pa t72913 l73087 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73088 ls1478\">Group </span><span class=\"pp-class-20 pa t72913 l73089 ls3416\">tested </span><span class=\"pp-class-20 pa t72913 l73090 ls2402\">the </span><span class=\"pp-class-20 pa t72913 l73091 ls214\">value </span><span class=\"pp-class-20 pa t72913 l73092 ls684\">of </span><span class=\"pp-class-20 pa t72913 l73093 ls1159\">these </span><span class=\"pp-class-20 pa t72913 l73094 ls1208\">brands </span><span class=\"pp-class-20 pa t72913 l73095 ls808\">to </span><span class=\"pp-class-20 pa t72913 l73096 ls11460\">assess </span><span class=\"pp-class-20 pa t72913 l73097 ls2639\">any </span><span class=\"pp-class-20 pa t72913 l73098 ls6255\">recoverability </span><span class=\"pp-class-20 pa t72913 l73099 ls3416\">issues. </span><span class=\"pp-class-20 pa t72913 l73100 ls5864\">Taking </span><span class=\"pp-class-20 pa t72926 l3 ls901\">into </span><span class=\"pp-class-20 pa t72926 l73101 ls2260\">account </span><span class=\"pp-class-20 pa t72926 l73102 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73103 ls6326\">assumptions </span><span class=\"pp-class-20 pa t72926 l73104 ls204\">used, </span><span class=\"pp-class-20 pa t72926 l73105 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73106 ls1331\">value </span><span class=\"pp-class-20 pa t72926 l73107 ls3172\">in </span><span class=\"pp-class-20 pa t72926 l73108 ls6795\">use </span><span class=\"pp-class-20 pa t72926 l73109 ls1495\">of </span><span class=\"pp-class-20 pa t72926 l73110 ls8148\">the </span><span class=\"pp-class-20 pa t72926 l73111 ls4329\">related </span><span class=\"pp-class-20 pa t72926 l73112 ls5382\">cash-generating </span><span class=\"pp-class-20 pa t72926 l73113 ls6326\">units </span><span class=\"pp-class-20 pa t72926 l73114 ls3615\">exceeds </span><span class=\"pp-class-20 pa t72926 l73115 ls105\">its </span><span class=\"pp-class-20 pa t72942 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t72942 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t72942 l73117 ls299\">and </span><span class=\"pp-class-20 pa t72942 l73118 ls9996\">no </span><span class=\"pp-class-20 pa t72942 l73119 ls3794\">impairment </span><span class=\"pp-class-20 pa t72942 l73120 ls1333\">loss </span><span class=\"pp-class-20 pa t72942 l73121 ls324\">is </span><span class=\"pp-class-20 pa t72942 l73122 ls2095\">recognised.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72944 l3 ls740\">For </span><span class=\"pp-class-20 pa t72944 l73123 ls287\">more </span><span class=\"pp-class-20 pa t72944 l73124 ls4024\">details </span><span class=\"pp-class-20 pa t72944 l73125 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73126 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73127 ls3794\">impairment </span><span class=\"pp-class-20 pa t72944 l73128 ls180\">test </span><span class=\"pp-class-20 pa t72944 l73129 ls2260\">conducted </span><span class=\"pp-class-20 pa t72944 l73130 ls3592\">per </span><span class=\"pp-class-20 pa t72944 l73131 ls8967\">CGU, </span><span class=\"pp-class-20 pa t72944 l73132 ls303\">we </span><span class=\"pp-class-20 pa t72944 l73133 ls1049\">refer </span><span class=\"pp-class-20 pa t72944 l73134 ls309\">to </span><span class=\"pp-class-20 pa t72944 l73135 ls715\">note </span><span class=\"pp-class-20 pa t72944 l73136 ls6322\">13 </span><span class=\"pp-class-20 pa t72944 l73137 ls313\">on </span><span class=\"pp-class-20 pa t72944 l73138 ls643\">goodwill.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls540\">Although </span><span class=\"pp-class-20 pa t72956 l73139 ls548\">Lotus </span><span class=\"pp-class-20 pa t72956 l73140 ls634\">Bakeries </span><span class=\"pp-class-20 pa t72956 l73141 ls352\">believes </span><span class=\"pp-class-20 pa t72956 l73142 ls337\">that </span><span class=\"pp-class-20 pa t72956 l73143 ls248\">its </span><span class=\"pp-class-20 pa t72956 l73144 ls210\">assessments, </span><span class=\"pp-class-20 pa t72956 l73145 ls916\">assumptions </span><span class=\"pp-class-20 pa t72956 l73146 ls299\">and </span><span class=\"pp-class-20 pa t72956 l73147 ls2487\">estimates </span><span class=\"pp-class-20 pa t72956 l73148 ls305\">are </span><span class=\"pp-class-20 pa t72956 l73149 ls5890\">reasonable, </span><span class=\"pp-class-20 pa t72956 l73150 ls551\">actual </span><span class=\"pp-class-20 pa t72965 l3 ls557\">results </span><span class=\"pp-class-20 pa t72965 l72548 ls509\">may </span><span class=\"pp-class-20 pa t72965 l72549 ls7088\">differ </span><span class=\"pp-class-20 pa t72965 l72550 ls1361\">from </span><span class=\"pp-class-20 pa t72965 l57378 ls1159\">these </span><span class=\"pp-class-20 pa t72965 l72551 ls2487\">estimates </span><span class=\"pp-class-20 pa t72965 l72552 ls324\">in </span><span class=\"pp-class-20 pa t72965 l72553 ls451\">the </span><span class=\"pp-class-20 pa t72965 l72554 ls568\">event </span><span class=\"pp-class-20 pa t72965 l72555 ls295\">of </span><span class=\"pp-class-20 pa t72965 l72556 ls1921\">changed </span><span class=\"pp-class-20 pa t72965 l72557 ls916\">assumptions </span><span class=\"pp-class-20 pa t72965 l72558 ls299\">and </span><span class=\"pp-class-20 pa t72965 l72559 ls8595\">conditions.</span></p><div class=\"pp-class-4\" id=\"pp-id-7746\"><div class=\" w4676 h74487 pa t2 l3 wtro4 xx74685 tro6 xx74686\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74687 l3 ls74688\">19. </span><span class=\"pp-class-19 pa t74687 l12290 ls1491\">Cash </span><span class=\"pp-class-19 pa t74687 l74689 ls180\">and </span><span class=\"pp-class-19 pa t74687 l74690 ls1491\">cash </span><span class=\"pp-class-19 pa t74687 l74691 ls64032\">equivalents</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74692 l3 ls11574\">Cash </span><span class=\"pp-class-20 pa t74692 l74693 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74694 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74695 ls738\">equivalents </span><span class=\"pp-class-20 pa t74692 l74696 ls1123\">include </span><span class=\"pp-class-20 pa t74692 l74697 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74698 ls324\">in </span><span class=\"pp-class-20 pa t74692 l74699 ls663\">hand, </span><span class=\"pp-class-20 pa t74692 l74700 ls307\">bank </span><span class=\"pp-class-20 pa t74692 l74701 ls557\">balances </span><span class=\"pp-class-20 pa t74692 l74702 ls453\">(current </span><span class=\"pp-class-20 pa t74692 l74703 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74704 ls511\">deposit </span><span class=\"pp-class-20 pa t74692 l74705 ls1822\">accounts) </span><span class=\"pp-class-20 pa t74692 l74706 ls299\">and </span><span class=\"pp-class-20 pa t74707 l3 ls1921\">other </span><span class=\"pp-class-20 pa t74707 l70488 ls375\">short-term </span><span class=\"pp-class-20 pa t74707 l74708 ls329\">highly </span><span class=\"pp-class-20 pa t74707 l74709 ls2984\">liquid </span><span class=\"pp-class-20 pa t74707 l74710 ls509\">investments </span><span class=\"pp-class-20 pa t74707 l74711 ls285\">with </span><span class=\"pp-class-20 pa t74707 l74712 ls379\">maturities </span><span class=\"pp-class-20 pa t74707 l74713 ls2718\">since </span><span class=\"pp-class-20 pa t74707 l74714 ls3033\">acquisition </span><span class=\"pp-class-20 pa t74707 l74715 ls2095\">date </span><span class=\"pp-class-20 pa t74707 l74716 ls295\">of </span><span class=\"pp-class-20 pa t74707 l74717 ls449\">three </span><span class=\"pp-class-20 pa t74707 l74718 ls2730\">months </span><span class=\"pp-class-20 pa t74707 l74719 ls2778\">or </span><span class=\"pp-class-20 pa t74720 l3 ls525\">less.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7747\"><div class=\" w4676 h74721 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Short-term </span><span class=\"pp-class-65 pa t71744 l20927\">bank </span><span class=\"pp-class-65 pa t71744 l74722\">deposits </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26921\">67,964 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26922 ls67117\">40,109\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Cash </span><span class=\"pp-class-65 pa t71752 l67198\">at </span><span class=\"pp-class-65 pa t71752 l74723\">bank </span><span class=\"pp-class-65 pa t71752 l74724\">and </span><span class=\"pp-class-65 pa t71752 l74725\">on </span><span class=\"pp-class-65 pa t71752 l74726\">hand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">53,921 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">58,205\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74727 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74727 l70505\">Cash </span><span class=\"pp-class-155 pa t74727 l74728\">and </span><span class=\"pp-class-155 pa t74727 l74729\">cash </span><span class=\"pp-class-155 pa t74727 l74730 ls482\">equivalents</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70569\">121,885 </span><span class=\"pp-class-128 pa t74731 l71266 ls71267\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70629 ls67117\">98,314\u00a0\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls740\">For </span><span class=\"pp-class-20 pa t74651 l73123 ls451\">the </span><span class=\"pp-class-20 pa t74651 l74732 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74733 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t74651 l74734 ls218\">statement, </span><span class=\"pp-class-20 pa t74651 l74735 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74736 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74737 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74738 ls738\">equivalents </span><span class=\"pp-class-20 pa t74651 l74739 ls1123\">include </span><span class=\"pp-class-20 pa t74651 l74740 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74741 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74742 ls307\">bank </span><span class=\"pp-class-20 pa t74651 l74743 ls557\">balances </span><span class=\"pp-class-20 pa t74651 l74744 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74745 ls110\">term </span><span class=\"pp-class-20 pa t74746 l3 ls548\">deposits. </span><span class=\"pp-class-20 pa t74746 l74747 ls4222\">Any </span><span class=\"pp-class-20 pa t74746 l74748 ls3520\">negative </span><span class=\"pp-class-20 pa t74746 l74749 ls436\">cash </span><span class=\"pp-class-20 pa t74746 l74750 ls324\">is </span><span class=\"pp-class-20 pa t74746 l74751 ls305\">included </span><span class=\"pp-class-20 pa t74746 l74752 ls2537\">under </span><span class=\"pp-class-20 pa t74746 l74753 ls2594\">current </span><span class=\"pp-class-20 pa t74746 l74754 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74746 l74755 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74746 l74756 ls324\">in </span><span class=\"pp-class-20 pa t74746 l74757 ls451\">the </span><span class=\"pp-class-20 pa t74746 l74758 ls397\">statement </span><span class=\"pp-class-20 pa t74746 l74759 ls295\">of </span><span class=\"pp-class-20 pa t74760 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74760 l74761 ls178\">position.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7781\"><div class=\" w4676 h76807 pa t2 l3 wtro4 xx70046 tro6 xx70047\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t6619 l3 ls365\">For </span><span class=\"pp-class-20 pa t6619 l76808 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76809 xx96 ls324\">defined </span><span class=\"pp-class-20 pa t6619 l76810 xx96 ls107\">benefit </span><span class=\"pp-class-20 pa t6619 l76811 ls1449\">pension </span><span class=\"pp-class-20 pa t6619 l76812 ls553\">plan, </span><span class=\"pp-class-20 pa t6619 l76813 ls90\">the </span><span class=\"pp-class-20 pa t6619 l76814 ls3331\">liabilities </span><span class=\"pp-class-20 pa t6619 l76815 ls929\">are </span><span class=\"pp-class-20 pa t6619 l76816 ls153\">measured </span><span class=\"pp-class-20 pa t6619 l76817 ls8907\">on </span><span class=\"pp-class-20 pa t6619 l76818 ls19161\">a </span><span class=\"pp-class-20 pa t6619 l76819 ls936\">discounted </span><span class=\"pp-class-20 pa t6619 l76820 ls10\">basis </span><span class=\"pp-class-20 pa t6619 l76821 ls339\">because </span><span class=\"pp-class-20 pa t6619 l76822 ls1474\">they </span><span class=\"pp-class-20 pa t6619 l76823 ls581\">are </span><span class=\"pp-class-20 pa t6621 l3 ls136\">settled </span><span class=\"pp-class-20 pa t6621 l76824 ls740\">many </span><span class=\"pp-class-20 pa t6621 l76825 ls3416\">years </span><span class=\"pp-class-20 pa t6621 l76826 ls2317\">after </span><span class=\"pp-class-20 pa t6621 l76827 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76828 ls534\">employees </span><span class=\"pp-class-20 pa t6621 l72073 ls392\">render </span><span class=\"pp-class-20 pa t6621 l76829 ls3187\">the </span><span class=\"pp-class-20 pa t6621 l76830 ls4200\">related </span><span class=\"pp-class-20 pa t6621 l76831 ls180\">service. </span><span class=\"pp-class-20 pa t6621 l76832 ls11040\">A </span><span class=\"pp-class-20 pa t6621 l76833 xx96 ls136\">qualified </span><span class=\"pp-class-20 pa t6621 l76834 ls8875\">actuary </span><span class=\"pp-class-20 pa t6621 l76835 ls360\">has </span><span class=\"pp-class-20 pa t6621 l76836 ls192\">determined </span><span class=\"pp-class-20 pa t6623 l3 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76837 ls1333\">present </span><span class=\"pp-class-20 pa t6623 l76838 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76839 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76840 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76841 xx96 ls1500\">defined </span><span class=\"pp-class-20 pa t6623 l76842 xx96 ls11460\">benefit </span><span class=\"pp-class-20 pa t6623 l76843 ls2540\">obligations </span><span class=\"pp-class-20 pa t6623 l76844 ls1159\">and </span><span class=\"pp-class-20 pa t6623 l76845 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76846 ls6624\">fair </span><span class=\"pp-class-20 pa t6623 l76847 ls4731\">value </span><span class=\"pp-class-20 pa t6623 l76848 ls9447\">of </span><span class=\"pp-class-20 pa t6623 l76849 ls10923\">the </span><span class=\"pp-class-20 pa t6623 l76850 ls520\">plan </span><span class=\"pp-class-20 pa t6623 l76851 ls5172\">assets. </span><span class=\"pp-class-20 pa t6623 l76852 ls11015\">These </span><span class=\"pp-class-20 pa t6623 l76853 ls1500\">assets </span><span class=\"pp-class-20 pa t56381 l3 ls4378\">are </span><span class=\"pp-class-20 pa t56381 l76854 ls967\">held </span><span class=\"pp-class-20 pa t56381 l76855 ls998\">by </span><span class=\"pp-class-20 pa t56381 l76856 ls6514\">an </span><span class=\"pp-class-20 pa t56381 l76857 ls1221\">insurance </span><span class=\"pp-class-20 pa t56381 l76858 ls7680\">company. </span><span class=\"pp-class-20 pa t56381 l76859 ls1539\">The </span><span class=\"pp-class-20 pa t56381 l76860 ls460\">projected </span><span class=\"pp-class-20 pa t56381 l76861 ls557\">unit </span><span class=\"pp-class-20 pa t56381 l76862 ls2222\">credit </span><span class=\"pp-class-20 pa t56381 l76863 ls5425\">method </span><span class=\"pp-class-20 pa t56381 l76864 ls4080\">was </span><span class=\"pp-class-20 pa t56381 l76865 ls8312\">used </span><span class=\"pp-class-20 pa t56381 l76866 ls324\">to </span><span class=\"pp-class-20 pa t56381 l76867 ls4092\">estimate </span><span class=\"pp-class-20 pa t56381 l76868 ls4250\">the </span><span class=\"pp-class-20 pa t56381 l76869 xx96 ls622\">defined </span><span class=\"pp-class-20 pa t44782 l3 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76870 ls4462\">obligations, </span><span class=\"pp-class-20 pa t44782 l76871 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76872 xx96 ls1607\">defined </span><span class=\"pp-class-20 pa t44782 l76873 xx96 ls9048\">benefit </span><span class=\"pp-class-20 pa t44782 l76874 ls3507\">cost </span><span class=\"pp-class-20 pa t44782 l76875 ls1331\">and </span><span class=\"pp-class-20 pa t44782 l76876 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76877 ls136\">remeasurements </span><span class=\"pp-class-20 pa t44782 l76878 ls2253\">of </span><span class=\"pp-class-20 pa t44782 l76879 ls798\">the </span><span class=\"pp-class-20 pa t44782 l76880 ls4818\">net </span><span class=\"pp-class-20 pa t44782 l76881 ls1790\">liability. </span><span class=\"pp-class-20 pa t44782 l76882 ls715\">Provisions </span><span class=\"pp-class-20 pa t44782 l76883 ls411\">are </span><span class=\"pp-class-20 pa t56407 l3 ls168\">determined </span><span class=\"pp-class-20 pa t56407 l76884 ls409\">by </span><span class=\"pp-class-20 pa t56407 l76885 ls389\">computing </span><span class=\"pp-class-20 pa t56407 l76886 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76887 ls1097\">actuarial </span><span class=\"pp-class-20 pa t56407 l76888 ls643\">value </span><span class=\"pp-class-20 pa t56407 l76889 ls295\">of </span><span class=\"pp-class-20 pa t56407 l76890 ls516\">future </span><span class=\"pp-class-20 pa t56407 l76891 ls3675\">payments </span><span class=\"pp-class-20 pa t56407 l76892 ls309\">to </span><span class=\"pp-class-20 pa t56407 l76893 ls451\">the </span><span class=\"pp-class-20 pa t56407 l76894 ls344\">employees </span><span class=\"pp-class-20 pa t56407 l76895 ls324\">in </span><span class=\"pp-class-20 pa t56407 l76896 ls389\">question.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56436 l3 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76897 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76899 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76901 ls53921\">consist </span><span class=\"pp-class-20 pa t56436 l76902 ls76903\">of </span><span class=\"pp-class-20 pa t56436 l76904 ls76905\">insurance </span><span class=\"pp-class-20 pa t56436 l76906 ls76907\">contracts. </span><span class=\"pp-class-20 pa t56436 l76908 ls55933\">The </span><span class=\"pp-class-20 pa t56436 l76909 ls76910\">actual </span><span class=\"pp-class-20 pa t56436 l76911 ls76912\">return </span><span class=\"pp-class-20 pa t56436 l76913 ls55932\">on </span><span class=\"pp-class-20 pa t56436 l76914 ls76898\">plan </span><span class=\"pp-class-20 pa t56436 l76915 ls76900\">assets </span><span class=\"pp-class-20 pa t56436 l76916 ls21470\">amounted </span><span class=\"pp-class-20 pa t56436 l76917 ls28166\">to </span><span class=\"pp-class-20 pa t56447 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76918 ls26514\">484 </span><span class=\"pp-class-20 pa t56447 l76919 ls1480\">thousands </span><span class=\"pp-class-20 pa t56447 l76920 ls350\">for </span><span class=\"pp-class-20 pa t56447 l76921 ls689\">2025 </span><span class=\"pp-class-20 pa t56447 l76922 ls1574\">(2024: </span><span class=\"pp-class-20 pa t56447 l76923 ls324\">EUR </span><span class=\"pp-class-20 pa t56447 l76924 ls2434\">-123 </span><span class=\"pp-class-20 pa t56447 l76925 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t56461 l3 ls11299\">Expected </span><span class=\"pp-class-20 pa t56461 l76926 ls1480\">contributions </span><span class=\"pp-class-20 pa t56461 l76927 ls4256\">to </span><span class=\"pp-class-20 pa t56461 l76928 ls1361\">post-employment </span><span class=\"pp-class-20 pa t56461 l76929 xx96 ls1622\">benefit </span><span class=\"pp-class-20 pa t56461 l36579 ls1159\">plans </span><span class=\"pp-class-20 pa t56461 l76930 ls94\">for </span><span class=\"pp-class-20 pa t56461 l76931 ls8902\">the </span><span class=\"pp-class-20 pa t56461 l76932 ls1615\">year </span><span class=\"pp-class-20 pa t56461 l76933 ls3509\">ending </span><span class=\"pp-class-20 pa t56461 l76934 ls3592\">December </span><span class=\"pp-class-20 pa t56461 l76935 ls76936\">31, </span><span class=\"pp-class-20 pa t56461 l76937 ls1044\">2026 </span><span class=\"pp-class-20 pa t56461 l76938 ls1615\">are </span><span class=\"pp-class-20 pa t56464 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t56464 l76918 ls301\">2,888 </span><span class=\"pp-class-20 pa t56464 l76939 ls229\">thousands.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7782\"><div class=\" w4676 h76940 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t61726 l3 ls19565\">The </span><span class=\"pp-class-20 pa t61726 l76941 ls2397\">principal </span><span class=\"pp-class-20 pa t61726 l76942 ls4295\">assumptions </span><span class=\"pp-class-20 pa t61726 l76943 ls19217\">used </span><span class=\"pp-class-20 pa t61726 l76944 ls1620\">in </span><span class=\"pp-class-20 pa t61726 l76945 ls192\">determining </span><span class=\"pp-class-20 pa t61726 l76946 ls713\">post-employment </span><span class=\"pp-class-20 pa t61726 l76947 ls3551\">obligations </span><span class=\"pp-class-20 pa t61726 l76948 ls484\">for </span><span class=\"pp-class-20 pa t61726 l76949 ls1447\">the </span><span class=\"pp-class-20 pa t61726 l76950 ls1822\">Group\u2019s </span><span class=\"pp-class-20 pa t61726 l76951 ls324\">plans </span><span class=\"pp-class-20 pa t61726 l76952 ls634\">are </span><span class=\"pp-class-20 pa t76953 l3 ls2537\">shown </span><span class=\"pp-class-20 pa t76953 l76954 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7783\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">DEC. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">4.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.84%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.80%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.13%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76972\">1.80%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.75%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76972\">2.00%</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7784\"><div class=\" w4676 h76955 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l23115\">Dec. </span><span class=\"pp-class-118 pa t74944 l76956\">31, </span><span class=\"pp-class-118 pa t74944 l76957\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76958\">Belgium</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l76959\">THE </span><span class=\"pp-class-118 pa t74944 l76960\">NETHERLANDS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76961\">France</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76962 ls11446\">Germany</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76963\">Switzerland</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l76964\">Thailand</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Discount </span><span class=\"pp-class-65 pa t76965 l76966\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76967\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76968\">3.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76969\">2.95%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76970\">3.20%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l76971\">1.07%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Inflation </span><span class=\"pp-class-65 pa t76973 l76974\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76967\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76968\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76969\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76970\">2.00%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l76971\">1.50%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l57200\">-</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7785\"><div class=\" w4676 h76975 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76976 l3 ls9996\">Through </span><span class=\"pp-class-20 pa t76976 l76977 ls11740\">its </span><span class=\"pp-class-20 pa t76976 l76978 xx96 ls26559\">defined </span><span class=\"pp-class-20 pa t76976 l76979 xx96 ls11239\">benefit </span><span class=\"pp-class-20 pa t76976 l76980 ls4265\">plans, </span><span class=\"pp-class-20 pa t76976 l76981 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76982 ls889\">Group </span><span class=\"pp-class-20 pa t76976 l76983 ls19099\">is </span><span class=\"pp-class-20 pa t76976 l76984 ls18831\">exposed </span><span class=\"pp-class-20 pa t76976 l76985 ls1457\">to </span><span class=\"pp-class-20 pa t76976 l76986 ls57132\">a </span><span class=\"pp-class-20 pa t76976 l76987 ls11359\">number </span><span class=\"pp-class-20 pa t76976 l76988 ls1073\">of </span><span class=\"pp-class-20 pa t76976 l76989 ls30289\">risks, </span><span class=\"pp-class-20 pa t76976 l76990 ls18525\">the </span><span class=\"pp-class-20 pa t76976 l76991 ls18525\">most </span><span class=\"pp-class-20 pa t76976 l76992 ls629\">relevant </span><span class=\"pp-class-20 pa t76976 l76993 ls119\">are </span><span class=\"pp-class-20 pa t76994 l3 ls397\">detailed </span><span class=\"pp-class-20 pa t76994 l20766 ls2095\">below:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76995 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76995 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76995 l6361 ls669\">Changes </span><span class=\"pp-class-20 pa t76995 l76996 ls324\">in </span><span class=\"pp-class-20 pa t76995 l76997 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l76998 ls2718\">yields: </span><span class=\"pp-class-20 pa t76995 l76999\">a </span><span class=\"pp-class-20 pa t76995 l77000 ls707\">decrease </span><span class=\"pp-class-20 pa t76995 l37991 ls324\">in </span><span class=\"pp-class-20 pa t76995 l77001 ls369\">corporate </span><span class=\"pp-class-20 pa t76995 l77002 ls3592\">bond </span><span class=\"pp-class-20 pa t76995 l77003 ls1189\">yields </span><span class=\"pp-class-20 pa t76995 l77004 ls511\">will </span><span class=\"pp-class-20 pa t76995 l77005 ls161\">increase </span><span class=\"pp-class-20 pa t76995 l77006 ls2587\">plan </span><span class=\"pp-class-20 pa t76995 l77007 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t76995 l77008 ls1113\">although </span><span class=\"pp-class-20 pa t76995 l47865 ls377\">this </span><span class=\"pp-class-20 pa t77009 l6361 ls511\">will </span><span class=\"pp-class-20 pa t77009 l77010 ls346\">be </span><span class=\"pp-class-20 pa t77009 l77011 ls1912\">partially </span><span class=\"pp-class-20 pa t77009 l77012 ls740\">offset </span><span class=\"pp-class-20 pa t77009 l77013 ls409\">by </span><span class=\"pp-class-20 pa t77009 l68621 ls15\">an </span><span class=\"pp-class-20 pa t77009 l77014 ls161\">increase </span><span class=\"pp-class-20 pa t77009 l77015 ls324\">in </span><span class=\"pp-class-20 pa t77009 l77016 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77017 ls643\">value </span><span class=\"pp-class-20 pa t77009 l77018 ls295\">of </span><span class=\"pp-class-20 pa t77009 l77019 ls451\">the </span><span class=\"pp-class-20 pa t77009 l77020 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77009 l77021 ls3592\">bond </span><span class=\"pp-class-20 pa t77009 l77022 ls553\">holdings.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77023 l3 ls581 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77023 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77023 l6361 ls30289\">Salary </span><span class=\"pp-class-20 pa t77023 l77024 ls2757\">risk: </span><span class=\"pp-class-20 pa t77023 l77025 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77026 ls4591\">majority </span><span class=\"pp-class-20 pa t77023 l77027 ls11015\">of </span><span class=\"pp-class-20 pa t77023 l77028 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77029 ls3242\">plan\u2019s </span><span class=\"pp-class-20 pa t77023 l27167 xx96 ls1495\">benefit </span><span class=\"pp-class-20 pa t77023 l77030 ls2767\">obligations </span><span class=\"pp-class-20 pa t77023 l77031 ls3668\">are </span><span class=\"pp-class-20 pa t77023 l77032 ls293\">calculated </span><span class=\"pp-class-20 pa t77023 l77033 ls105\">by </span><span class=\"pp-class-20 pa t77023 l77034 ls1595\">reference </span><span class=\"pp-class-20 pa t77023 l77035 ls8789\">to </span><span class=\"pp-class-20 pa t77023 l77036 ls3625\">the </span><span class=\"pp-class-20 pa t77023 l77037 ls367\">future </span><span class=\"pp-class-20 pa t77038 l6361 ls3425\">salaries </span><span class=\"pp-class-20 pa t77038 l51722 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77039 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77040 ls107\">members. </span><span class=\"pp-class-20 pa t77038 l77041 ls52018\">As </span><span class=\"pp-class-20 pa t77038 l77042 ls581\">such, </span><span class=\"pp-class-20 pa t77038 l77043 ls11383\">a </span><span class=\"pp-class-20 pa t77038 l77044 ls4399\">higher-than-expected </span><span class=\"pp-class-20 pa t77038 l77045 ls1233\">salary </span><span class=\"pp-class-20 pa t77038 l77046 ls560\">increase </span><span class=\"pp-class-20 pa t77038 l77047 ls4250\">of </span><span class=\"pp-class-20 pa t77038 l77048 ls107\">plan </span><span class=\"pp-class-20 pa t77038 l77049 ls2397\">members </span><span class=\"pp-class-20 pa t77038 l77050 ls1480\">will </span><span class=\"pp-class-20 pa t77038 l77051 ls424\">lead </span><span class=\"pp-class-20 pa t77052 l6361 ls309\">to </span><span class=\"pp-class-20 pa t77052 l21332 ls489\">higher </span><span class=\"pp-class-20 pa t77052 l77053 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77054 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77054 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77054 l6361 ls110\">Longevity </span><span class=\"pp-class-20 pa t77054 l77055 ls299\">risk: </span><span class=\"pp-class-20 pa t77054 l77056 ls287\">pension </span><span class=\"pp-class-20 pa t77054 l77057 ls2288\">plans </span><span class=\"pp-class-20 pa t77054 l77058 ls392\">provide </span><span class=\"pp-class-20 pa t77054 l77059 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77060 xx96 ls895\">benefits </span><span class=\"pp-class-20 pa t77054 l77061 ls350\">for </span><span class=\"pp-class-20 pa t77054 l77062 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77063 ls4010\">life </span><span class=\"pp-class-20 pa t77054 l77064 ls295\">of </span><span class=\"pp-class-20 pa t77054 l77065 ls451\">the </span><span class=\"pp-class-20 pa t77054 l77066 ls2587\">plan </span><span class=\"pp-class-20 pa t77054 l77067 ls2260\">members, </span><span class=\"pp-class-20 pa t77054 l77068 ls11030\">so </span><span class=\"pp-class-20 pa t77054 l77069 ls305\">increases </span><span class=\"pp-class-20 pa t77054 l77070 ls324\">in </span><span class=\"pp-class-20 pa t77054 l77071 ls4010\">life </span><span class=\"pp-class-20 pa t77072 l6361 ls2867\">expectancy </span><span class=\"pp-class-20 pa t77072 l77073 ls511\">will </span><span class=\"pp-class-20 pa t77072 l77074 ls352\">result </span><span class=\"pp-class-20 pa t77072 l77075 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77076 ls15\">an </span><span class=\"pp-class-20 pa t77072 l77077 ls161\">increase </span><span class=\"pp-class-20 pa t77072 l77078 ls324\">in </span><span class=\"pp-class-20 pa t77072 l77079 ls451\">the </span><span class=\"pp-class-20 pa t77072 l77080 ls10392\">plan\u2019s </span><span class=\"pp-class-20 pa t77072 l77081 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77082 l3 ls676\">The </span><span class=\"pp-class-20 pa t77082 l77083 ls895\">actuary </span><span class=\"pp-class-20 pa t77082 l77084 ls832\">has </span><span class=\"pp-class-20 pa t77082 l75017 ls2309\">performed </span><span class=\"pp-class-20 pa t77082 l77085 ls16235\">a </span><span class=\"pp-class-20 pa t77082 l77086 ls2245\">sensitivity </span><span class=\"pp-class-20 pa t77082 l77087 ls4399\">analysis </span><span class=\"pp-class-20 pa t77082 l77088 ls9737\">on </span><span class=\"pp-class-20 pa t77082 l77089 ls12\">the </span><span class=\"pp-class-20 pa t77082 l77090 ls142\">above </span><span class=\"pp-class-20 pa t77082 l77091 ls770\">actuarial </span><span class=\"pp-class-20 pa t77082 l77092 ls322\">assumptions. </span><span class=\"pp-class-20 pa t77082 l77093 ls77094\">As </span><span class=\"pp-class-20 pa t77082 l77095 ls1472\">such, </span><span class=\"pp-class-20 pa t77082 l77096 ls3969\">both </span><span class=\"pp-class-20 pa t77082 l77097 ls4099\">the </span><span class=\"pp-class-20 pa t77098 l3 ls379\">discount </span><span class=\"pp-class-20 pa t77098 l77099 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77100 ls5260\">and </span><span class=\"pp-class-20 pa t77098 l77101 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77102 xx96 ls395\">inflation </span><span class=\"pp-class-20 pa t77098 l77103 ls2041\">rate </span><span class=\"pp-class-20 pa t77098 l77104 ls283\">were </span><span class=\"pp-class-20 pa t77098 l77105 ls2643\">altered </span><span class=\"pp-class-20 pa t77098 l77106 ls151\">by </span><span class=\"pp-class-20 pa t77098 l77107 ls3172\">50 </span><span class=\"pp-class-20 pa t77098 l77108 ls1021\">basis </span><span class=\"pp-class-20 pa t77098 l77109 ls283\">points. </span><span class=\"pp-class-20 pa t77098 l77110 ls7318\">A </span><span class=\"pp-class-20 pa t77098 l77111 ls1123\">change </span><span class=\"pp-class-20 pa t77098 l77112 ls1331\">in </span><span class=\"pp-class-20 pa t77098 l77113 ls4818\">the </span><span class=\"pp-class-20 pa t77098 l77114 ls604\">estimates </span><span class=\"pp-class-20 pa t77098 l77115 ls15865\">used </span><span class=\"pp-class-20 pa t77098 l77116 ls1593\">does </span><span class=\"pp-class-20 pa t77117 l3 ls994\">not </span><span class=\"pp-class-20 pa t77117 l67757 ls2487\">lead </span><span class=\"pp-class-20 pa t77117 l77118 ls309\">to </span><span class=\"pp-class-20 pa t77117 l77119\">a </span><span class=\"pp-class-20 pa t77117 l77120 ls587\">material </span><span class=\"pp-class-20 pa t77117 l77121 ls2352\">impact </span><span class=\"pp-class-20 pa t77117 l7494 ls313\">on </span><span class=\"pp-class-20 pa t77117 l77122 ls451\">the </span><span class=\"pp-class-20 pa t77117 l77123 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t77117 l77124 ls352\">Financial </span><span class=\"pp-class-20 pa t77117 l77125 ls3037\">Statements.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l61090 ls3763\">fair </span><span class=\"pp-class-20 pa t77933 l77934 ls643\">value </span><span class=\"pp-class-20 pa t77933 l77935 ls295\">of </span><span class=\"pp-class-20 pa t77933 l77936 ls451\">the </span><span class=\"pp-class-20 pa t77933 l77937 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77933 l77938 ls15\">assets </span><span class=\"pp-class-20 pa t77933 l77939 ls299\">and </span><span class=\"pp-class-20 pa t77933 l77940 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77933 l77941 ls142\">measured </span><span class=\"pp-class-20 pa t77933 l77942 ls1221\">at </span><span class=\"pp-class-20 pa t77933 l77943 ls4265\">amortised </span><span class=\"pp-class-20 pa t77933 l77944 ls335\">cost </span><span class=\"pp-class-20 pa t77933 l77945 ls3127\">approximate </span><span class=\"pp-class-20 pa t77933 l77946 ls740\">their </span><span class=\"pp-class-20 pa t77933 l77947 ls4157\">carrying </span><span class=\"pp-class-20 pa t77948 l3 ls2317\">amount.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77949 l3 ls889\">The </span><span class=\"pp-class-20 pa t77949 l77950 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77949 l77951 ls534\">instruments </span><span class=\"pp-class-20 pa t77949 l77952 ls142\">measured </span><span class=\"pp-class-20 pa t77949 l77953 ls1221\">at </span><span class=\"pp-class-20 pa t77949 l77954 ls3763\">fair </span><span class=\"pp-class-20 pa t77949 l77955 ls643\">value </span><span class=\"pp-class-20 pa t77949 l77956 ls305\">are </span><span class=\"pp-class-20 pa t77949 l77957 ls233\">grouped </span><span class=\"pp-class-20 pa t77949 l77958 ls1113\">into </span><span class=\"pp-class-20 pa t77949 l77959 ls3049\">Levels </span><span class=\"pp-class-20 pa t77949 l77960\">1 </span><span class=\"pp-class-20 pa t77949 l77961 ls309\">to </span><span class=\"pp-class-20 pa t77949 l77962\">3 </span><span class=\"pp-class-20 pa t77949 l77963 ls6131\">based </span><span class=\"pp-class-20 pa t77949 l77964 ls313\">on </span><span class=\"pp-class-20 pa t77949 l77965 ls451\">the </span><span class=\"pp-class-20 pa t77949 l77966 ls2127\">degree </span><span class=\"pp-class-20 pa t77949 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77967 l3 ls631\">which </span><span class=\"pp-class-20 pa t77967 l7507 ls451\">the </span><span class=\"pp-class-20 pa t77967 l77968 ls3763\">fair </span><span class=\"pp-class-20 pa t77967 l77969 ls643\">value </span><span class=\"pp-class-20 pa t77967 l77970 ls324\">is </span><span class=\"pp-class-20 pa t77967 l77971 ls581\">observable:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77972 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77972 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77972 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77972 l77973 ls281\">1 </span><span class=\"pp-class-20 pa t77972 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77972 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77972 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77972 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77972 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77972 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77972 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77972 l77981 ls10\">quoted </span><span class=\"pp-class-20 pa t77972 l77982 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l77983 ls10552\">(unadjusted) </span><span class=\"pp-class-20 pa t77972 l77984 ls324\">in </span><span class=\"pp-class-20 pa t77972 l77985 ls322\">active </span><span class=\"pp-class-20 pa t77972 l77986 ls618\">markets </span><span class=\"pp-class-20 pa t77987 l6361 ls350\">for </span><span class=\"pp-class-20 pa t77987 l77988 ls2095\">identical </span><span class=\"pp-class-20 pa t77987 l77989 ls15\">assets </span><span class=\"pp-class-20 pa t77987 l77990 ls2778\">or </span><span class=\"pp-class-20 pa t77987 l77991 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77992 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77992 l77973 ls281\">2 </span><span class=\"pp-class-20 pa t77992 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77992 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77992 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77992 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77992 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77992 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77992 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77992 l77981 ls994\">inputs </span><span class=\"pp-class-20 pa t77992 l77993 ls1921\">other </span><span class=\"pp-class-20 pa t77992 l77994 ls289\">than </span><span class=\"pp-class-20 pa t77992 l77995 ls10\">quoted </span><span class=\"pp-class-20 pa t77992 l77996 ls2912\">prices </span><span class=\"pp-class-20 pa t77992 l30288 ls305\">included </span><span class=\"pp-class-20 pa t77997 l6361 ls365\">within </span><span class=\"pp-class-20 pa t77997 l77998 ls344\">Level </span><span class=\"pp-class-20 pa t77997 l77999\">1 </span><span class=\"pp-class-20 pa t77997 l78000 ls337\">that </span><span class=\"pp-class-20 pa t77997 l78001 ls305\">are </span><span class=\"pp-class-20 pa t77997 l78002 ls4480\">observable </span><span class=\"pp-class-20 pa t77997 l78003 ls350\">for </span><span class=\"pp-class-20 pa t77997 l78004 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78005 ls1230\">asset </span><span class=\"pp-class-20 pa t77997 l78006 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78007 ls66796\">liability, </span><span class=\"pp-class-20 pa t77997 l78008 ls2594\">either </span><span class=\"pp-class-20 pa t77997 l78009 ls8964\">directly </span><span class=\"pp-class-20 pa t77997 l78010 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t77997 l78011 ls624\">as </span><span class=\"pp-class-20 pa t77997 l78012 ls3526\">prices) </span><span class=\"pp-class-20 pa t77997 l78013 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78014 ls4795\">indirectly </span><span class=\"pp-class-20 pa t78015 l6361 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t78015 l78016 ls4282\">derived </span><span class=\"pp-class-20 pa t78015 l78017 ls1361\">from </span><span class=\"pp-class-20 pa t78015 l78018 ls1288\">prices).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t78019 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t78019 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t78019 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t78019 l77973 ls281\">3 </span><span class=\"pp-class-20 pa t78019 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t78019 l77975 ls643\">value </span><span class=\"pp-class-20 pa t78019 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t78019 l77977 ls305\">are </span><span class=\"pp-class-20 pa t78019 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t78019 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t78019 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t78019 l77981 ls3526\">valuation </span><span class=\"pp-class-20 pa t78019 l78020 ls2684\">techniques </span><span class=\"pp-class-20 pa t78019 l78021 ls337\">that </span><span class=\"pp-class-20 pa t78019 l78022 ls1123\">include </span><span class=\"pp-class-20 pa t78019 l78023 ls608\">input </span><span class=\"pp-class-20 pa t78019 l78024 ls350\">for </span><span class=\"pp-class-20 pa t78025 l6361 ls451\">the </span><span class=\"pp-class-20 pa t78025 l6442 ls1230\">asset </span><span class=\"pp-class-20 pa t78025 l78026 ls2778\">or </span><span class=\"pp-class-20 pa t78025 l78027 ls15987\">liability </span><span class=\"pp-class-20 pa t78025 l78028 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78029 ls305\">are </span><span class=\"pp-class-20 pa t78025 l78030 ls994\">not </span><span class=\"pp-class-20 pa t78025 l78031 ls6131\">based </span><span class=\"pp-class-20 pa t78025 l78032 ls313\">on </span><span class=\"pp-class-20 pa t78025 l78033 ls4480\">observable </span><span class=\"pp-class-20 pa t78025 l78034 ls4538\">market </span><span class=\"pp-class-20 pa t78025 l78035 ls2665\">data </span><span class=\"pp-class-20 pa t78025 l78036 ls2469\">(unobservable </span><span class=\"pp-class-20 pa t78025 l78037 ls14375\">input).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78038 l3 ls889\">The </span><span class=\"pp-class-20 pa t78038 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78038 l78039 ls1032\">values </span><span class=\"pp-class-20 pa t78038 l78040 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78041 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78042 ls344\">derivatives </span><span class=\"pp-class-20 pa t78038 l78043 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78044 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78045 ls1478\">Group </span><span class=\"pp-class-20 pa t78038 l78046 ls305\">are </span><span class=\"pp-class-20 pa t78038 l78047 ls6131\">based </span><span class=\"pp-class-20 pa t78038 l78048 ls313\">on </span><span class=\"pp-class-20 pa t78038 l78049 ls397\">level </span><span class=\"pp-class-20 pa t78038 l78050\">2 </span><span class=\"pp-class-20 pa t78038 l78051 ls994\">inputs </span><span class=\"pp-class-20 pa t78038 l78052 ls624\">as </span><span class=\"pp-class-20 pa t78038 l78053 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t78038 l78054 ls2537\">under </span><span class=\"pp-class-20 pa t78038 l78055 ls3773\">IFRS </span><span class=\"pp-class-20 pa t78038 l78056 ls78057\">7.27.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78058 l78039 ls643\">value </span><span class=\"pp-class-20 pa t78058 l78059 ls295\">of </span><span class=\"pp-class-20 pa t78058 l78060 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78061 ls1921\">other </span><span class=\"pp-class-20 pa t78058 l78062 ls2201\">non-current </span><span class=\"pp-class-20 pa t78058 l78063 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78058 l78064 ls464\">(put </span><span class=\"pp-class-20 pa t78058 l78065 ls2222\">options, </span><span class=\"pp-class-20 pa t78058 l78066 ls8148\">see </span><span class=\"pp-class-20 pa t78058 l78067 ls715\">note </span><span class=\"pp-class-20 pa t78058 l78068 ls1004\">25) </span><span class=\"pp-class-20 pa t78058 l78069 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78070 ls6131\">based </span><span class=\"pp-class-20 pa t78058 l78071 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78072 ls397\">level </span><span class=\"pp-class-20 pa t78058 l78073\">3 </span><span class=\"pp-class-20 pa t78058 l78074 ls663\">input.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__104": {
   "value": "<span class=\"pp-class-20 pa t71710 l3 ls365\">Costs </span><span class=\"pp-class-20 pa t71710 l72589 ls1059\">for </span><span class=\"pp-class-20 pa t71710 l72590 ls5630\">internally </span><span class=\"pp-class-20 pa t71710 l72591 ls2296\">generated </span><span class=\"pp-class-20 pa t71710 l72592 ls1974\">intangible </span><span class=\"pp-class-20 pa t71710 l72593 ls220\">assets </span><span class=\"pp-class-20 pa t71710 l72594 ls383\">are </span><span class=\"pp-class-20 pa t71710 l72595 ls3086\">recognised </span><span class=\"pp-class-20 pa t71710 l72596 ls548\">in </span><span class=\"pp-class-20 pa t71710 l72597 ls220\">the </span><span class=\"pp-class-20 pa t71710 l72598 ls3122\">statement </span><span class=\"pp-class-20 pa t71710 l72599 ls720\">of </span><span class=\"pp-class-20 pa t71710 l72600 xx96 ls2477\">profit </span><span class=\"pp-class-20 pa t71710 l72601 ls2274\">or </span><span class=\"pp-class-20 pa t71710 l72602 ls337\">loss </span><span class=\"pp-class-20 pa t71710 l72603 ls6777\">as </span><span class=\"pp-class-20 pa t71710 l72604 ls3696\">incurred, </span><span class=\"pp-class-20 pa t71727 l3 ls1157\">unless </span><span class=\"pp-class-20 pa t71727 l72605 ls151\">they </span><span class=\"pp-class-20 pa t71727 l72606 ls103\">meet </span><span class=\"pp-class-20 pa t71727 l72607 ls451\">the </span><span class=\"pp-class-20 pa t71727 l72608 ls142\">criteria </span><span class=\"pp-class-20 pa t71727 l72609 ls309\">to </span><span class=\"pp-class-20 pa t71727 l72610 ls346\">be </span><span class=\"pp-class-20 pa t71727 l72611 ls389\">considered </span><span class=\"pp-class-20 pa t71727 l7515 ls624\">as </span><span class=\"pp-class-20 pa t71727 l72612 ls311\">development </span><span class=\"pp-class-20 pa t71727 l72613 ls2326\">costs.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__109-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71922 l3 ls1451\">The </span><span class=\"pp-class-20 pa t71922 l72661 ls689\">brands </span><span class=\"pp-class-20 pa t71922 l72662 ls369\">are </span><span class=\"pp-class-20 pa t71922 l72663 ls3358\">not </span><span class=\"pp-class-20 pa t71922 l72664 ls468\">amortised </span><span class=\"pp-class-20 pa t71922 l72665 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72666 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l45237 ls5041\">useful </span><span class=\"pp-class-20 pa t71922 l72667 ls3396\">life </span><span class=\"pp-class-20 pa t71922 l72668 ls1453\">is </span><span class=\"pp-class-20 pa t71922 l72669 ls9048\">deemed </span><span class=\"pp-class-20 pa t71922 l72670 ls235\">to </span><span class=\"pp-class-20 pa t71922 l72671 ls19099\">be </span><span class=\"pp-class-20 pa t71922 l72672 xx96 ls962\">indefinite </span><span class=\"pp-class-20 pa t71922 l72673 ls14415\">as </span><span class=\"pp-class-20 pa t71922 l72674 ls127\">based </span><span class=\"pp-class-20 pa t71922 l72675 ls9996\">on </span><span class=\"pp-class-20 pa t71922 l72676 ls587\">all </span><span class=\"pp-class-20 pa t71922 l72677 ls3615\">of </span><span class=\"pp-class-20 pa t71922 l72678 ls3969\">the </span><span class=\"pp-class-20 pa t71922 l72679 ls329\">relevant </span><span class=\"pp-class-20 pa t71938 l3 ls1089\">factors, </span><span class=\"pp-class-20 pa t71938 l72680 ls216\">there </span><span class=\"pp-class-20 pa t71938 l72681 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72682 ls1872\">no </span><span class=\"pp-class-20 pa t71938 l72683 ls3033\">foreseeable </span><span class=\"pp-class-20 pa t71938 l72684 ls5809\">limit </span><span class=\"pp-class-20 pa t71938 l72685 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72686 ls299\">the </span><span class=\"pp-class-20 pa t71938 l72687 ls15\">period </span><span class=\"pp-class-20 pa t71938 l72688 ls2477\">over </span><span class=\"pp-class-20 pa t71938 l72689 ls424\">which </span><span class=\"pp-class-20 pa t71938 l72690 ls88\">the </span><span class=\"pp-class-20 pa t71938 l72691 ls231\">asset </span><span class=\"pp-class-20 pa t71938 l72692 ls4265\">is </span><span class=\"pp-class-20 pa t71938 l72693 ls2206\">expected </span><span class=\"pp-class-20 pa t71938 l72694 ls231\">to </span><span class=\"pp-class-20 pa t71938 l72695 ls4399\">generate </span><span class=\"pp-class-20 pa t71938 l72696 ls1109\">net </span><span class=\"pp-class-20 pa t71938 l72697 ls4295\">cash </span><span class=\"pp-class-20 pa t71950 l3 xx96 ls618\">inflows </span><span class=\"pp-class-20 pa t71950 l72698 ls1507\">for </span><span class=\"pp-class-20 pa t71950 l72699 ls7934\">the </span><span class=\"pp-class-20 pa t71950 l72700 ls482\">Group </span><span class=\"pp-class-20 pa t71950 l72701 ls4480\">and </span><span class=\"pp-class-20 pa t71950 l72702 ls367\">are </span><span class=\"pp-class-20 pa t71950 l72703 ls460\">sustained </span><span class=\"pp-class-20 pa t71950 l72704 ls235\">by </span><span class=\"pp-class-20 pa t71950 l72705 ls1051\">continuous </span><span class=\"pp-class-20 pa t71950 l72706 ls3125\">marketing </span><span class=\"pp-class-20 pa t71950 l72707 ls86\">support. </span><span class=\"pp-class-20 pa t71950 l72708 ls686\">Therefore, </span><span class=\"pp-class-20 pa t71950 l72709 ls8875\">an </span><span class=\"pp-class-20 pa t71950 l72710 ls3125\">impairment </span><span class=\"pp-class-20 pa t71950 l72711 ls3581\">test </span><span class=\"pp-class-20 pa t71966 l3 ls6514\">is </span><span class=\"pp-class-20 pa t71966 l72712 ls648\">performed </span><span class=\"pp-class-20 pa t71966 l72713 ls15\">to </span><span class=\"pp-class-20 pa t71966 l72714 ls4245\">assess </span><span class=\"pp-class-20 pa t71966 l72715 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72716 ls2836\">recoverability </span><span class=\"pp-class-20 pa t71966 l72717 ls1607\">of </span><span class=\"pp-class-20 pa t71966 l72718 ls4157\">the </span><span class=\"pp-class-20 pa t71966 l72719 ls4282\">brands </span><span class=\"pp-class-20 pa t71966 l72720 ls18759\">on </span><span class=\"pp-class-20 pa t71966 l72721 ls210\">annual </span><span class=\"pp-class-20 pa t71966 l72722 ls4628\">basis </span><span class=\"pp-class-20 pa t71966 l72723 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72724 ls2587\">whenever </span><span class=\"pp-class-20 pa t71966 l48980 ls527\">events </span><span class=\"pp-class-20 pa t71966 l72725 ls12337\">or </span><span class=\"pp-class-20 pa t71966 l72726 ls634\">changes </span><span class=\"pp-class-20 pa t72727 l3 ls1036\">in </span><span class=\"pp-class-20 pa t72727 l72728 ls3581\">circumstances </span><span class=\"pp-class-20 pa t72727 l72729 ls1067\">indicate </span><span class=\"pp-class-20 pa t72727 l72730 ls3049\">that </span><span class=\"pp-class-20 pa t72727 l72731 ls1593\">the </span><span class=\"pp-class-20 pa t72727 l21497 ls1537\">carrying </span><span class=\"pp-class-20 pa t72727 l72732 ls436\">amount </span><span class=\"pp-class-20 pa t72727 l72733 ls3010\">may </span><span class=\"pp-class-20 pa t72727 l72734 ls11574\">not </span><span class=\"pp-class-20 pa t72727 l72735 ls21160\">be </span><span class=\"pp-class-20 pa t72727 l72736 ls553\">recoverable. </span><span class=\"pp-class-20 pa t72727 l72737 ls16000\">The </span><span class=\"pp-class-20 pa t72727 l72738 xx96 ls3950\">indefinite </span><span class=\"pp-class-20 pa t72727 l72739 ls4282\">useful </span><span class=\"pp-class-20 pa t72727 l72740 ls2807\">life </span><span class=\"pp-class-20 pa t72741 l3 ls103\">is </span><span class=\"pp-class-20 pa t72741 l72742 ls3969\">re-assessed </span><span class=\"pp-class-20 pa t72741 l72743 ls1174\">annually </span><span class=\"pp-class-20 pa t72741 l72744 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72745 ls1507\">determine </span><span class=\"pp-class-20 pa t72741 l72746 ls3358\">whether </span><span class=\"pp-class-20 pa t72741 l72747 ls2137\">the </span><span class=\"pp-class-20 pa t72741 l72748 xx96 ls1170\">indefinite </span><span class=\"pp-class-20 pa t72741 l72749 ls1728\">life </span><span class=\"pp-class-20 pa t72741 l72750 ls460\">continues </span><span class=\"pp-class-20 pa t72741 l72751 ls1230\">to </span><span class=\"pp-class-20 pa t72741 l72752 ls20514\">be </span><span class=\"pp-class-20 pa t72741 l72753 ls320\">supportable. </span><span class=\"pp-class-20 pa t72741 l72754 ls231\">If </span><span class=\"pp-class-20 pa t72741 l72755 ls499\">not, </span><span class=\"pp-class-20 pa t72741 l50422 ls4292\">the </span><span class=\"pp-class-20 pa t72756 l3 ls322\">change </span><span class=\"pp-class-20 pa t72756 l68232 ls324\">in </span><span class=\"pp-class-20 pa t72756 l72520 ls142\">useful </span><span class=\"pp-class-20 pa t72756 l72757 ls4010\">life </span><span class=\"pp-class-20 pa t72756 l72758 ls1361\">from </span><span class=\"pp-class-20 pa t72756 l72759 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t72756 l72760 ls309\">to </span><span class=\"pp-class-20 pa t72756 l72761 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t72756 l72762 ls324\">is </span><span class=\"pp-class-20 pa t72756 l72763 ls449\">made </span><span class=\"pp-class-20 pa t72756 l72764 ls1297\">prospectively.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t62777 l3 ls4092\">Intangible </span><span class=\"pp-class-20 pa t62777 l72770 ls15\">assets </span><span class=\"pp-class-20 pa t62777 l72771 ls285\">with </span><span class=\"pp-class-20 pa t62777 l72772\">a </span><span class=\"pp-class-20 pa t62777 l72773 xx96 ls424\">finite </span><span class=\"pp-class-20 pa t62777 l72774 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72775 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72776 ls305\">are </span><span class=\"pp-class-20 pa t62777 l72777 ls4265\">amortised </span><span class=\"pp-class-20 pa t62777 l72778 ls313\">on </span><span class=\"pp-class-20 pa t62777 l72779\">a </span><span class=\"pp-class-20 pa t62777 l72780 ls1618\">straight-line </span><span class=\"pp-class-20 pa t62777 l72781 ls854\">basis </span><span class=\"pp-class-20 pa t62777 l72782 ls1247\">over </span><span class=\"pp-class-20 pa t62777 l72783 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72784 ls750\">estimated </span><span class=\"pp-class-20 pa t62777 l72785 ls142\">useful </span><span class=\"pp-class-20 pa t62777 l72786 ls4010\">life </span><span class=\"pp-class-20 pa t62777 l72787 ls299\">and </span><span class=\"pp-class-20 pa t62777 l72788 ls471\">reviewed </span><span class=\"pp-class-20 pa t62777 l72789 ls350\">for </span><span class=\"pp-class-20 pa t62777 l72790 ls3794\">impairment </span><span class=\"pp-class-20 pa t62777 l72791 ls1116\">whenever </span><span class=\"pp-class-20 pa t62777 l72792 ls669\">there </span><span class=\"pp-class-20 pa t62777 l72793 ls324\">is </span><span class=\"pp-class-20 pa t62777 l72794 ls15\">an </span><span class=\"pp-class-20 pa t62777 l72795 ls496\">indication </span><span class=\"pp-class-20 pa t62777 l72796 ls337\">that </span><span class=\"pp-class-20 pa t62777 l72797 ls451\">the </span><span class=\"pp-class-20 pa t62777 l72798 ls920\">intangible </span><span class=\"pp-class-20 pa t62777 l72799 ls1230\">asset </span><span class=\"pp-class-20 pa t62777 l72800 ls509\">may </span><span class=\"pp-class-20 pa t62777 l72801 ls346\">be </span><span class=\"pp-class-20 pa t62777 l72802 ls7071\">impaired. </span><span class=\"pp-class-20 pa t33373 l3 ls2245\">Amortisation </span><span class=\"pp-class-20 pa t33373 l72803 ls309\">begins </span><span class=\"pp-class-20 pa t33373 l72804 ls2137\">when </span><span class=\"pp-class-20 pa t33373 l72805 ls451\">the </span><span class=\"pp-class-20 pa t33373 l72806 ls920\">intangible </span><span class=\"pp-class-20 pa t33373 l72807 ls1230\">asset </span><span class=\"pp-class-20 pa t33373 l72808 ls324\">is </span><span class=\"pp-class-20 pa t33373 l72809 ls3897\">available </span><span class=\"pp-class-20 pa t33373 l72810 ls350\">for </span><span class=\"pp-class-20 pa t33373 l72811 ls248\">its </span><span class=\"pp-class-20 pa t33373 l72812 ls1268\">intended </span><span class=\"pp-class-20 pa t33373 l72813 ls326\">use.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t33404 l3 ls6746\">Investments </span><span class=\"pp-class-20 pa t33404 l72814 ls324\">in </span><span class=\"pp-class-20 pa t33404 l72815 ls2767\">software </span><span class=\"pp-class-20 pa t33404 l72816 ls299\">and </span><span class=\"pp-class-20 pa t33404 l72817 ls1039\">licences </span><span class=\"pp-class-20 pa t33404 l72818 ls305\">are </span><span class=\"pp-class-20 pa t33404 l72819 ls4265\">amortised </span><span class=\"pp-class-20 pa t33404 l72820 ls1247\">over </span><span class=\"pp-class-20 pa t33404 l72821\">a </span><span class=\"pp-class-20 pa t33404 l72822 ls1233\">period </span><span class=\"pp-class-20 pa t33404 l72823 ls295\">of </span><span class=\"pp-class-20 pa t33404 l72824 ls449\">three </span><span class=\"pp-class-20 pa t33404 l72825 ls309\">to </span><span class=\"pp-class-20 pa t33404 l72826 xx96 ls2253\">five </span><span class=\"pp-class-20 pa t33404 l72827 ls3863\">years.</span></p><div class=\"pp-class-4\" id=\"pp-id-7722\"><div class=\" w4676 h73260 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t11914 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t11914 l73261 ls324\">is </span><span class=\"pp-class-20 pa t11914 l73262 ls2972\">calculated </span><span class=\"pp-class-20 pa t11914 l73263 ls313\">on </span><span class=\"pp-class-20 pa t11914 l73264\">a </span><span class=\"pp-class-20 pa t11914 l73265 ls1618\">straight-line </span><span class=\"pp-class-20 pa t11914 l73266 ls854\">basis </span><span class=\"pp-class-20 pa t11914 l73267 ls1247\">over </span><span class=\"pp-class-20 pa t11914 l73268 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73269 ls750\">estimated </span><span class=\"pp-class-20 pa t11914 l73270 ls142\">useful </span><span class=\"pp-class-20 pa t11914 l73271 ls920\">lives </span><span class=\"pp-class-20 pa t11914 l73272 ls295\">of </span><span class=\"pp-class-20 pa t11914 l73273 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73274 ls86\">assets. </span><span class=\"pp-class-20 pa t8507 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t8507 l73261 ls295\">of </span><span class=\"pp-class-20 pa t8507 l73275 ls15\">an </span><span class=\"pp-class-20 pa t8507 l73276 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73277 ls309\">begins </span><span class=\"pp-class-20 pa t8507 l73278 ls2137\">when </span><span class=\"pp-class-20 pa t8507 l73279 ls451\">the </span><span class=\"pp-class-20 pa t8507 l73280 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73281 ls324\">is </span><span class=\"pp-class-20 pa t8507 l73282 ls3897\">available </span><span class=\"pp-class-20 pa t8507 l73283 ls350\">for </span><span class=\"pp-class-20 pa t8507 l73284 ls248\">its </span><span class=\"pp-class-20 pa t8507 l73285 ls1268\">intended </span><span class=\"pp-class-20 pa t8507 l73286 ls326\">use.</span><span class=\"pp-class-20 pa t8517 l3 ls889\">The </span><span class=\"pp-class-20 pa t8517 l21606 ls750\">estimated </span><span class=\"pp-class-20 pa t8517 l73287 ls142\">useful </span><span class=\"pp-class-20 pa t8517 l73288 ls920\">lives </span><span class=\"pp-class-20 pa t8517 l73289 ls305\">are </span><span class=\"pp-class-20 pa t8517 l73290 ls624\">as </span><span class=\"pp-class-20 pa t8517 l73291 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7723\"><div class=\" w4676 h73292 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l18026 ls318\">Buildings, </span><span class=\"pp-class-20 pa t73293 l73294 ls379\">incl. </span><span class=\"pp-class-20 pa t73293 l73295 ls449\">warehouses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l73296 ls4226\">25-30 </span><span class=\"pp-class-20 pa t73293 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l18026 ls573\">Plant </span><span class=\"pp-class-20 pa t73298 l73299 ls299\">and </span><span class=\"pp-class-20 pa t73298 l69723 ls715\">machinery</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l73300 ls10411\">15-25 </span><span class=\"pp-class-20 pa t73298 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l18026 ls530\">Furniture </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l73302 ls10683\">15 </span><span class=\"pp-class-20 pa t73301 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l18026 ls383\">Trucks </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l73304 ls1174\">10 </span><span class=\"pp-class-20 pa t73303 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l18026 xx96 ls5425\">Office </span><span class=\"pp-class-20 pa t73305 l73306 ls1291\">equipment </span><span class=\"pp-class-20 pa t73305 l73307 ls299\">and </span><span class=\"pp-class-20 pa t73305 l73308 ls2080\">motor </span><span class=\"pp-class-20 pa t73305 l73309 ls1329\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l73310\">5 </span><span class=\"pp-class-20 pa t73305 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l18026 ls1595\">Computer </span><span class=\"pp-class-20 pa t73311 l73312 ls1291\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l73313 ls170\">3-5 </span><span class=\"pp-class-20 pa t73311 l73297 ls2222\">years</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7724\"><div class=\" w4676 h73314 pa t2 l3 wtro4 xx73315 tro6 xx73316\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73317 l3 ls8813\">Land </span><span class=\"pp-class-20 pa t73317 l73318 ls324\">is </span><span class=\"pp-class-20 pa t73317 l73319 ls994\">not </span><span class=\"pp-class-20 pa t73317 l73320 ls540\">depreciated </span><span class=\"pp-class-20 pa t73317 l73321 ls537\">considering </span><span class=\"pp-class-20 pa t73317 l73322 ls337\">that </span><span class=\"pp-class-20 pa t73317 l73323 ls449\">it </span><span class=\"pp-class-20 pa t73317 l73324 ls2137\">has </span><span class=\"pp-class-20 pa t73317 l73325 ls15\">an </span><span class=\"pp-class-20 pa t73317 l73326 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t73317 l73327 ls142\">useful </span><span class=\"pp-class-20 pa t73317 l73328 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73329 l3 ls889\">The </span><span class=\"pp-class-20 pa t73329 l21606 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73329 l73330 ls1116\">methods, </span><span class=\"pp-class-20 pa t73329 l73331 ls1935\">residual </span><span class=\"pp-class-20 pa t73329 l73332 ls1032\">values </span><span class=\"pp-class-20 pa t73329 l73333 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73334 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73335 ls142\">useful </span><span class=\"pp-class-20 pa t73329 l73336 ls920\">lives </span><span class=\"pp-class-20 pa t73329 l73337 ls295\">of </span><span class=\"pp-class-20 pa t73329 l73338 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73339 ls4165\">property, </span><span class=\"pp-class-20 pa t73329 l73340 ls705\">plant </span><span class=\"pp-class-20 pa t73329 l73341 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73342 ls1291\">equipment </span><span class=\"pp-class-20 pa t73329 l73343 ls324\">is </span><span class=\"pp-class-20 pa t73344 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t73344 l73345 ls299\">and </span><span class=\"pp-class-20 pa t73344 l73346 ls693\">adjusted </span><span class=\"pp-class-20 pa t73344 l73347 ls110\">if </span><span class=\"pp-class-20 pa t73344 l73348 ls188\">appropriate, </span><span class=\"pp-class-20 pa t73344 l73349 ls10626\">annually.</span></p></div></div><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__114": {
   "value": "<span class=\"pp-class-20 pa t72990 l3 ls2397\">During </span><span class=\"pp-class-20 pa t72990 l73151 ls356\">2025, </span><span class=\"pp-class-20 pa t72990 l73152 ls451\">the </span><span class=\"pp-class-20 pa t72990 l73153 ls1478\">Group </span><span class=\"pp-class-20 pa t72990 l73154 ls2137\">has </span><span class=\"pp-class-20 pa t72990 l73155 ls3049\">incurred </span><span class=\"pp-class-20 pa t72990 l73156 ls489\">research </span><span class=\"pp-class-20 pa t72990 l73157 ls299\">and </span><span class=\"pp-class-20 pa t72990 l73158 ls311\">development </span><span class=\"pp-class-20 pa t72990 l73159 ls4265\">expenses </span><span class=\"pp-class-20 pa t72990 l73160 ls295\">of </span><span class=\"pp-class-20 pa t72990 l73161 ls324\">EUR </span><span class=\"pp-class-20 pa t72990 l73162 ls56705\">2,214 </span><span class=\"pp-class-20 pa t72990 l73163 ls1480\">thousands </span><span class=\"pp-class-20 pa t72990 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t72992 l3 ls3553\">EUR </span><span class=\"pp-class-20 pa t72992 l73165 ls33560\">1,766 </span><span class=\"pp-class-20 pa t72992 l73166 ls560\">thousands), </span><span class=\"pp-class-20 pa t72992 l73167 ls986\">which </span><span class=\"pp-class-20 pa t72992 l73168 ls7132\">are </span><span class=\"pp-class-20 pa t72992 l73169 ls367\">mainly </span><span class=\"pp-class-20 pa t72992 l73170 ls20326\">composed </span><span class=\"pp-class-20 pa t72992 l73171 ls18852\">of </span><span class=\"pp-class-20 pa t72992 l73172 ls622\">employee </span><span class=\"pp-class-20 pa t72992 l73173 xx96 ls346\">benefit </span><span class=\"pp-class-20 pa t72992 l73174 ls21427\">expenses </span><span class=\"pp-class-20 pa t72992 l73175 ls28229\">and </span><span class=\"pp-class-20 pa t72992 l73176 ls994\">consumables.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__115": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7721\"><div class=\" w73178 h73179 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t55593 l3 ls73180\">15. </span><span class=\"pp-class-19 pa t55593 l73181 ls73182\">Property, </span><span class=\"pp-class-19 pa t55593 l73183 ls1321\">plant </span><span class=\"pp-class-19 pa t55593 l73184 ls180\">and </span><span class=\"pp-class-19 pa t55593 l73185 ls55782\">equipment </span><span class=\"pp-class-19 pa t55593 l73186 ls180\">and </span><span class=\"pp-class-19 pa t73187 l3 ls537\">leases</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73188 l3 ls73189\">15.1 </span><span class=\"pp-class-25 pa t73188 l73190 ls1730\">Accounting </span><span class=\"pp-class-25 pa t73188 l73191 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73192 l3 ls4399\">Property, </span><span class=\"pp-class-69 pa t73192 l73193 ls631\">plant </span><span class=\"pp-class-69 pa t73192 l73194 ls2309\">and </span><span class=\"pp-class-69 pa t73192 l73195 ls428\">equipment</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73196 l3 ls397\">Property, </span><span class=\"pp-class-20 pa t73196 l73197 ls705\">plant </span><span class=\"pp-class-20 pa t73196 l73198 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73199 ls1291\">equipment </span><span class=\"pp-class-20 pa t73196 l73200 ls324\">is </span><span class=\"pp-class-20 pa t73196 l73201 ls142\">measured </span><span class=\"pp-class-20 pa t73196 l73202 ls1221\">at </span><span class=\"pp-class-20 pa t73196 l73203 ls335\">cost </span><span class=\"pp-class-20 pa t73196 l73204 ls817\">less </span><span class=\"pp-class-20 pa t73196 l73205 ls2097\">accumulated </span><span class=\"pp-class-20 pa t73196 l73206 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73196 l73207 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73208 ls3794\">impairment </span><span class=\"pp-class-20 pa t73196 l73209 ls960\">losses. </span><span class=\"pp-class-20 pa t73210 l3 ls1217\">Cost </span><span class=\"pp-class-20 pa t73210 l73211 ls464\">includes </span><span class=\"pp-class-20 pa t73210 l73212 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73213 ls3416\">purchase </span><span class=\"pp-class-20 pa t73210 l73214 ls4586\">price </span><span class=\"pp-class-20 pa t73210 l73215 ls299\">and </span><span class=\"pp-class-20 pa t73210 l73216 ls2080\">any </span><span class=\"pp-class-20 pa t73210 l73217 ls3473\">costs </span><span class=\"pp-class-20 pa t73210 l73218 ls8964\">directly </span><span class=\"pp-class-20 pa t73210 l73219 ls728\">attributable </span><span class=\"pp-class-20 pa t73210 l73220 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73221 ls94\">bringing </span><span class=\"pp-class-20 pa t73210 l73222 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73223 ls1230\">asset </span><span class=\"pp-class-20 pa t73210 l73224 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73225 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73226 ls1113\">location </span><span class=\"pp-class-20 pa t73227 l3 ls299\">and </span><span class=\"pp-class-20 pa t73227 l539 ls962\">condition </span><span class=\"pp-class-20 pa t73227 l73228 ls2397\">necessary </span><span class=\"pp-class-20 pa t73227 l73229 ls350\">for </span><span class=\"pp-class-20 pa t73227 l73230 ls449\">it </span><span class=\"pp-class-20 pa t73227 l73231 ls309\">to </span><span class=\"pp-class-20 pa t73227 l73232 ls346\">be </span><span class=\"pp-class-20 pa t73227 l73233 ls83\">capable </span><span class=\"pp-class-20 pa t73227 l73234 ls295\">of </span><span class=\"pp-class-20 pa t73227 l73235 ls1268\">operating </span><span class=\"pp-class-20 pa t73227 l73236 ls324\">in </span><span class=\"pp-class-20 pa t73227 l73237 ls451\">the </span><span class=\"pp-class-20 pa t73227 l73238 ls4378\">manner </span><span class=\"pp-class-20 pa t73227 l73239 ls1268\">intended </span><span class=\"pp-class-20 pa t73227 l73240 ls409\">by </span><span class=\"pp-class-20 pa t73227 l73241 ls794\">management. </span><span class=\"pp-class-20 pa t73227 l73242 ls889\">The </span><span class=\"pp-class-20 pa t73243 l3 ls335\">cost </span><span class=\"pp-class-20 pa t73243 l71846 ls295\">of </span><span class=\"pp-class-20 pa t73243 l73244 ls329\">self-produced </span><span class=\"pp-class-20 pa t73243 l73245 ls15\">assets </span><span class=\"pp-class-20 pa t73243 l73246 ls464\">includes </span><span class=\"pp-class-20 pa t73243 l73247 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73248 ls587\">material </span><span class=\"pp-class-20 pa t73243 l73249 ls627\">costs, </span><span class=\"pp-class-20 pa t73243 l73250 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73251 ls2537\">labour </span><span class=\"pp-class-20 pa t73243 l73252 ls3473\">costs </span><span class=\"pp-class-20 pa t73243 l73253 ls299\">and </span><span class=\"pp-class-20 pa t73243 l73254\">a </span><span class=\"pp-class-20 pa t73243 l73255 ls335\">proportional </span><span class=\"pp-class-20 pa t73243 l73256 ls2440\">part </span><span class=\"pp-class-20 pa t73243 l73257 ls295\">of </span><span class=\"pp-class-20 pa t73258 l3 ls451\">the </span><span class=\"pp-class-20 pa t73258 l972 ls1189\">production </span><span class=\"pp-class-20 pa t73258 l73259 ls10411\">overhead.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7722\"><div class=\" w4676 h73260 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t11914 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t11914 l73261 ls324\">is </span><span class=\"pp-class-20 pa t11914 l73262 ls2972\">calculated </span><span class=\"pp-class-20 pa t11914 l73263 ls313\">on </span><span class=\"pp-class-20 pa t11914 l73264\">a </span><span class=\"pp-class-20 pa t11914 l73265 ls1618\">straight-line </span><span class=\"pp-class-20 pa t11914 l73266 ls854\">basis </span><span class=\"pp-class-20 pa t11914 l73267 ls1247\">over </span><span class=\"pp-class-20 pa t11914 l73268 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73269 ls750\">estimated </span><span class=\"pp-class-20 pa t11914 l73270 ls142\">useful </span><span class=\"pp-class-20 pa t11914 l73271 ls920\">lives </span><span class=\"pp-class-20 pa t11914 l73272 ls295\">of </span><span class=\"pp-class-20 pa t11914 l73273 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73274 ls86\">assets. </span><span class=\"pp-class-20 pa t8507 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t8507 l73261 ls295\">of </span><span class=\"pp-class-20 pa t8507 l73275 ls15\">an </span><span class=\"pp-class-20 pa t8507 l73276 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73277 ls309\">begins </span><span class=\"pp-class-20 pa t8507 l73278 ls2137\">when </span><span class=\"pp-class-20 pa t8507 l73279 ls451\">the </span><span class=\"pp-class-20 pa t8507 l73280 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73281 ls324\">is </span><span class=\"pp-class-20 pa t8507 l73282 ls3897\">available </span><span class=\"pp-class-20 pa t8507 l73283 ls350\">for </span><span class=\"pp-class-20 pa t8507 l73284 ls248\">its </span><span class=\"pp-class-20 pa t8507 l73285 ls1268\">intended </span><span class=\"pp-class-20 pa t8507 l73286 ls326\">use.</span><span class=\"pp-class-20 pa t8517 l3 ls889\">The </span><span class=\"pp-class-20 pa t8517 l21606 ls750\">estimated </span><span class=\"pp-class-20 pa t8517 l73287 ls142\">useful </span><span class=\"pp-class-20 pa t8517 l73288 ls920\">lives </span><span class=\"pp-class-20 pa t8517 l73289 ls305\">are </span><span class=\"pp-class-20 pa t8517 l73290 ls624\">as </span><span class=\"pp-class-20 pa t8517 l73291 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7723\"><div class=\" w4676 h73292 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l18026 ls318\">Buildings, </span><span class=\"pp-class-20 pa t73293 l73294 ls379\">incl. </span><span class=\"pp-class-20 pa t73293 l73295 ls449\">warehouses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l73296 ls4226\">25-30 </span><span class=\"pp-class-20 pa t73293 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l18026 ls573\">Plant </span><span class=\"pp-class-20 pa t73298 l73299 ls299\">and </span><span class=\"pp-class-20 pa t73298 l69723 ls715\">machinery</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l73300 ls10411\">15-25 </span><span class=\"pp-class-20 pa t73298 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l18026 ls530\">Furniture </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l73302 ls10683\">15 </span><span class=\"pp-class-20 pa t73301 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l18026 ls383\">Trucks </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l73304 ls1174\">10 </span><span class=\"pp-class-20 pa t73303 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l18026 xx96 ls5425\">Office </span><span class=\"pp-class-20 pa t73305 l73306 ls1291\">equipment </span><span class=\"pp-class-20 pa t73305 l73307 ls299\">and </span><span class=\"pp-class-20 pa t73305 l73308 ls2080\">motor </span><span class=\"pp-class-20 pa t73305 l73309 ls1329\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l73310\">5 </span><span class=\"pp-class-20 pa t73305 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l18026 ls1595\">Computer </span><span class=\"pp-class-20 pa t73311 l73312 ls1291\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l73313 ls170\">3-5 </span><span class=\"pp-class-20 pa t73311 l73297 ls2222\">years</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7724\"><div class=\" w4676 h73314 pa t2 l3 wtro4 xx73315 tro6 xx73316\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73317 l3 ls8813\">Land </span><span class=\"pp-class-20 pa t73317 l73318 ls324\">is </span><span class=\"pp-class-20 pa t73317 l73319 ls994\">not </span><span class=\"pp-class-20 pa t73317 l73320 ls540\">depreciated </span><span class=\"pp-class-20 pa t73317 l73321 ls537\">considering </span><span class=\"pp-class-20 pa t73317 l73322 ls337\">that </span><span class=\"pp-class-20 pa t73317 l73323 ls449\">it </span><span class=\"pp-class-20 pa t73317 l73324 ls2137\">has </span><span class=\"pp-class-20 pa t73317 l73325 ls15\">an </span><span class=\"pp-class-20 pa t73317 l73326 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t73317 l73327 ls142\">useful </span><span class=\"pp-class-20 pa t73317 l73328 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73329 l3 ls889\">The </span><span class=\"pp-class-20 pa t73329 l21606 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73329 l73330 ls1116\">methods, </span><span class=\"pp-class-20 pa t73329 l73331 ls1935\">residual </span><span class=\"pp-class-20 pa t73329 l73332 ls1032\">values </span><span class=\"pp-class-20 pa t73329 l73333 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73334 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73335 ls142\">useful </span><span class=\"pp-class-20 pa t73329 l73336 ls920\">lives </span><span class=\"pp-class-20 pa t73329 l73337 ls295\">of </span><span class=\"pp-class-20 pa t73329 l73338 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73339 ls4165\">property, </span><span class=\"pp-class-20 pa t73329 l73340 ls705\">plant </span><span class=\"pp-class-20 pa t73329 l73341 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73342 ls1291\">equipment </span><span class=\"pp-class-20 pa t73329 l73343 ls324\">is </span><span class=\"pp-class-20 pa t73344 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t73344 l73345 ls299\">and </span><span class=\"pp-class-20 pa t73344 l73346 ls693\">adjusted </span><span class=\"pp-class-20 pa t73344 l73347 ls110\">if </span><span class=\"pp-class-20 pa t73344 l73348 ls188\">appropriate, </span><span class=\"pp-class-20 pa t73344 l73349 ls10626\">annually.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7725\"><div class=\" w4676 h73350 pa t2 l3 wtro4 xx73351 tro6 xx73352\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73353 l3 ls6326\">Leases</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72926 l3 ls28276\">A </span><span class=\"pp-class-20 pa t72926 l73354 ls2041\">lease </span><span class=\"pp-class-20 pa t72926 l73355 ls1123\">exists </span><span class=\"pp-class-20 pa t72926 l73356 ls777\">if </span><span class=\"pp-class-20 pa t72926 l73357 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73358 ls2549\">contract </span><span class=\"pp-class-20 pa t72926 l73359 ls2846\">conveys </span><span class=\"pp-class-20 pa t72926 l73360 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73361 ls1361\">right </span><span class=\"pp-class-20 pa t72926 l73362 ls3010\">to </span><span class=\"pp-class-20 pa t72926 l40159 ls69\">control </span><span class=\"pp-class-20 pa t72926 l73363 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73364 ls9510\">use </span><span class=\"pp-class-20 pa t72926 l73365 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73366 ls2206\">an </span><span class=\"pp-class-20 pa t72926 l73367 xx96 ls331\">identified </span><span class=\"pp-class-20 pa t72926 l73368 ls840\">asset </span><span class=\"pp-class-20 pa t72926 l73369 ls3863\">for </span><span class=\"pp-class-20 pa t72926 l73370 ls28276\">a </span><span class=\"pp-class-20 pa t72926 l73371 ls110\">period </span><span class=\"pp-class-20 pa t72926 l73372 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73373 ls2665\">time </span><span class=\"pp-class-20 pa t72942 l3 ls1230\">in </span><span class=\"pp-class-20 pa t72942 l73374 ls4121\">exchange </span><span class=\"pp-class-20 pa t72942 l73375 ls1097\">for </span><span class=\"pp-class-20 pa t72942 l73376 ls2166\">consideration. </span><span class=\"pp-class-20 pa t72942 l73377 ls808\">Leases </span><span class=\"pp-class-20 pa t72942 l73378 ls581\">are </span><span class=\"pp-class-20 pa t72942 l73379 ls2594\">recognised </span><span class=\"pp-class-20 pa t72942 l73380 ls2565\">as </span><span class=\"pp-class-20 pa t72942 l73381 ls7162\">a </span><span class=\"pp-class-20 pa t72942 l73382 ls3925\">right-of-use </span><span class=\"pp-class-20 pa t72942 l73383 ls2274\">asset </span><span class=\"pp-class-20 pa t72942 l73384 ls5260\">and </span><span class=\"pp-class-20 pa t72942 l73385 ls377\">corresponding </span><span class=\"pp-class-20 pa t72942 l73386 ls29285\">liability </span><span class=\"pp-class-20 pa t72942 l73387 ls631\">at </span><span class=\"pp-class-20 pa t73388 l3 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73389 ls2378\">date </span><span class=\"pp-class-20 pa t73388 l73390 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73391 ls484\">leased </span><span class=\"pp-class-20 pa t73388 l73392 ls9048\">asset </span><span class=\"pp-class-20 pa t73388 l73393 ls103\">is </span><span class=\"pp-class-20 pa t73388 l73394 ls1297\">available </span><span class=\"pp-class-20 pa t73388 l18464 ls5041\">for </span><span class=\"pp-class-20 pa t73388 l73395 ls4080\">use </span><span class=\"pp-class-20 pa t73388 l73396 ls299\">by </span><span class=\"pp-class-20 pa t73388 l73397 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73398 ls726\">Group. </span><span class=\"pp-class-20 pa t73388 l73399 ls1527\">The </span><span class=\"pp-class-20 pa t73388 l73400 ls984\">right-of-use </span><span class=\"pp-class-20 pa t73388 l73401 ls1377\">assets </span><span class=\"pp-class-20 pa t73388 l73402 ls333\">are </span><span class=\"pp-class-20 pa t73388 l73403 ls305\">presented </span><span class=\"pp-class-20 pa t73388 l73404 ls103\">in </span><span class=\"pp-class-20 pa t73388 l73405 ls4292\">the </span><span class=\"pp-class-20 pa t72944 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t72944 l62911 ls397\">statement </span><span class=\"pp-class-20 pa t72944 l47747 ls295\">of </span><span class=\"pp-class-20 pa t72944 l73406 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t72944 l73407 ls2053\">position </span><span class=\"pp-class-20 pa t72944 l73408 ls365\">within </span><span class=\"pp-class-20 pa t72944 l73409 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73410 ls178\">line </span><span class=\"pp-class-20 pa t72944 l73411 ls283\">item </span><span class=\"pp-class-20 pa t72944 l73412 ls2378\">\u201cProperty, </span><span class=\"pp-class-20 pa t72944 l73413 ls705\">plant </span><span class=\"pp-class-20 pa t72944 l73414 ls299\">and </span><span class=\"pp-class-20 pa t72944 l73415 ls10498\">equipment\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls15872\">The </span><span class=\"pp-class-20 pa t72956 l73416 ls11348\">Group </span><span class=\"pp-class-20 pa t72956 l73417 ls9304\">recognises </span><span class=\"pp-class-20 pa t72956 l73418 ls471\">right-of-use </span><span class=\"pp-class-20 pa t72956 l73419 ls73420\">assets </span><span class=\"pp-class-20 pa t72956 l73421 ls8312\">at </span><span class=\"pp-class-20 pa t72956 l73422 ls5431\">cost, </span><span class=\"pp-class-20 pa t72956 l73423 ls21427\">which </span><span class=\"pp-class-20 pa t72956 l73424 ls19092\">consists </span><span class=\"pp-class-20 pa t72956 l73425 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73426 ls842\">the </span><span class=\"pp-class-20 pa t72956 l73427 ls324\">initial </span><span class=\"pp-class-20 pa t72956 l73428 ls18368\">measurement </span><span class=\"pp-class-20 pa t72956 l73429 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73430 ls8893\">the </span><span class=\"pp-class-20 pa t72965 l3 ls1221\">corresponding </span><span class=\"pp-class-20 pa t72965 l73431 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73432 ls2399\">liabilities </span><span class=\"pp-class-20 pa t72965 l73433 ls299\">and </span><span class=\"pp-class-20 pa t72965 l73434 ls2080\">any </span><span class=\"pp-class-20 pa t72965 l73435 ls3146\">initial </span><span class=\"pp-class-20 pa t72965 l73436 ls333\">direct </span><span class=\"pp-class-20 pa t72965 l73437 ls3473\">costs </span><span class=\"pp-class-20 pa t72965 l73438 ls817\">less </span><span class=\"pp-class-20 pa t72965 l73439 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73440 ls926\">incentives </span><span class=\"pp-class-20 pa t72965 l73441 ls553\">received. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7726\"><div class=\" w19256 h1455 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73659 l3 ls14796\">15.2 </span><span class=\"pp-class-25 pa t73659 l73660 ls379\">Overview</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7727\"><div class=\" w4676 h73661 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t72389 l23115\">IN </span><span class=\"pp-class-150 pa t72389 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t72389 l63719\">OF </span><span class=\"pp-class-150 pa t72389 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73662 l73663\">Land </span><span class=\"pp-class-118 pa t73662 l73664\">and </span><span class=\"pp-class-118 pa t72389 l73665\">buildings</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73662 l73666 ls7987\">Plant, </span><span class=\"pp-class-118 pa t73662 l73667 ls9510\">machinery </span><span class=\"pp-class-118 pa t72389 l73668\">and </span><span class=\"pp-class-118 pa t72389 l73669 ls17\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73670 l73671\">Furniture, </span><span class=\"pp-class-118 pa t73662 l73672\">office </span><span class=\"pp-class-118 pa t73662 l73673 ls17\">equipment </span><span class=\"pp-class-118 pa t72389 l73674\">and </span><span class=\"pp-class-118 pa t72389 l73675\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73662 l73676\">Assets </span><span class=\"pp-class-118 pa t73662 l73677\">under </span><span class=\"pp-class-118 pa t72389 l73678\">construction</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t73662 l73679 ls2253\">Right-of-use </span><span class=\"pp-class-118 pa t72389 l73680\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t72389 l69753 ls16226\">Total</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l71753\"></span><span class=\"pp-class-65 pa t73681 l72878\">Acquisition </span><span class=\"pp-class-65 pa t73681 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l69768\">260,318 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l69769\">439,530 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l69819\">20,307 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l69820\">46,257 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l73682\">28,181 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73681 l69822\">794,593 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l71753\"></span><span class=\"pp-class-65 pa t73683 l72878\">Accumulated </span><span class=\"pp-class-65 pa t73683 l72881\">depreciation </span><span class=\"pp-class-65 pa t73683 l73684\">and </span><span class=\"pp-class-65 pa t73683 l73685\">impairment </span><span class=\"pp-class-65 pa t73683 l73686\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l69840\"></span><span class=\"pp-class-65 pa t73683 l69841\">(66,128) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l73687\"></span><span class=\"pp-class-65 pa t73683 l73688\">(231,593) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l73689\"></span><span class=\"pp-class-65 pa t73683 l73690\">(13,048) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l69857\"></span><span class=\"pp-class-65 pa t73683 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l69849\">(9,514) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73683 l73692\">(320,283) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t73693 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t73693 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t73693 l72848\">as </span><span class=\"pp-class-148 pa t73693 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t73693 l72850 ls142\">January </span><span class=\"pp-class-148 pa t73693 l72851\">1, </span><span class=\"pp-class-148 pa t73693 l72852\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l69757\">194,190 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l69758\">207,937 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l73695\">7,259 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l69791\">46,257 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l73696\">18,667 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73694 l69794\">474,311 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l23115\">Acquisitions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l73698\">7,823 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l69776\">15,033 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l69777\">1,425 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l69820\">95,171 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l69821\">6,255 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73697 l69822\">125,707 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l23115\">Disposals</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l73700\"></span><span class=\"pp-class-65 pa t73699 l73701\">(59) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l73702\"></span><span class=\"pp-class-65 pa t73699 l73703\">(54) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l69829\"></span><span class=\"pp-class-65 pa t73699 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l69857\"></span><span class=\"pp-class-65 pa t73699 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l73704\"></span><span class=\"pp-class-65 pa t73699 l73705\">(188) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73699 l73706\"></span><span class=\"pp-class-65 pa t73699 l73707\">(301) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l23115\">Depreciation </span><span class=\"pp-class-65 pa t73708 l66953\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l73709\"></span><span class=\"pp-class-65 pa t73708 l73710\">(7,229) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l73711\"></span><span class=\"pp-class-65 pa t73708 l73712\">(20,056) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l69844\"></span><span class=\"pp-class-65 pa t73708 l69845\">(1,905) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l69857\"></span><span class=\"pp-class-65 pa t73708 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l69848\"></span><span class=\"pp-class-65 pa t73708 l69849\">(6,137) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73708 l69807\"></span><span class=\"pp-class-65 pa t73708 l69808\">(35,328) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l23115 ls901\">Transfers </span><span class=\"pp-class-65 pa t73713 l8188\">from </span><span class=\"pp-class-65 pa t73713 l73714\">one </span><span class=\"pp-class-65 pa t73713 l73715\">heading </span><span class=\"pp-class-65 pa t73713 l73716\">to </span><span class=\"pp-class-65 pa t73713 l62270\">another</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l73698\">2,330 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l69776\">16,142 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l73717\">608 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l73718\"></span><span class=\"pp-class-65 pa t73713 l73719\">(19,340) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l73720\"></span><span class=\"pp-class-65 pa t73713 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73713 l73706\"></span><span class=\"pp-class-65 pa t73713 l73707\">(260) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l23115\">Effect </span><span class=\"pp-class-65 pa t73721 l67369\">of </span><span class=\"pp-class-65 pa t73721 l67370\">movements </span><span class=\"pp-class-65 pa t73721 l12272\">in </span><span class=\"pp-class-65 pa t73721 l72031\">foreign </span><span class=\"pp-class-65 pa t73721 l72032\">exchange </span><span class=\"pp-class-65 pa t73721 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l73698\">5,058 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l69818\">4,098 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l73722\">67 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l69778\">6,662 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l69832\">391 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73721 l69859\">16,275 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t73723 l23115 ls5425\">Carrying </span><span class=\"pp-class-148 pa t73723 l72847 ls10966\">amount </span><span class=\"pp-class-148 pa t73723 l72848\">as </span><span class=\"pp-class-148 pa t73723 l72849 ls67379\">at </span><span class=\"pp-class-148 pa t73723 l72850\">December </span><span class=\"pp-class-148 pa t73723 l72875\">31, </span><span class=\"pp-class-148 pa t73723 l72876\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l69757\">202,112 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l69758\">223,100 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l73695\">7,453 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l69760\">128,751 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l73696\">18,989 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73724 l69794\">580,404 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l23115\"></span><span class=\"pp-class-65 pa t73725 l72832\">Acquisition </span><span class=\"pp-class-65 pa t73725 l72833\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l69768\">274,544 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l69769\">460,651 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l69819\">21,252 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l69771\">128,751 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l73682\">32,149 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73725 l69822\">917,347 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l23115\"></span><span class=\"pp-class-65 pa t73726 l72832\">Accumulated </span><span class=\"pp-class-65 pa t73726 l72837\">depreciation </span><span class=\"pp-class-65 pa t73726 l73727\">and </span><span class=\"pp-class-65 pa t73726 l67036\">impairment </span><span class=\"pp-class-65 pa t73726 l73728\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l69841\">(72,432) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l73687\"></span><span class=\"pp-class-65 pa t73726 l73688\">(237,551) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l73689\"></span><span class=\"pp-class-65 pa t73726 l73690\">(13,799) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l69857\"></span><span class=\"pp-class-65 pa t73726 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l73729\">(13,161) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73726 l73692\">(336,943) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73730 l23115\">Acquisitions</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69817\">12,393 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69776\">66,029 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69777\">1,795 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69820\">39,807 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69821\">8,686 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73731 l69822\">128,711 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l23115\">Disposals</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l73733\"></span><span class=\"pp-class-65 pa t73732 l73734\">(1) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l73735\"></span><span class=\"pp-class-65 pa t73732 l73736\">(127) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l69829\"></span><span class=\"pp-class-65 pa t73732 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l73737\"></span><span class=\"pp-class-65 pa t73732 l73738\">(47) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l73704\"></span><span class=\"pp-class-65 pa t73732 l73705\">(327) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73732 l73706\"></span><span class=\"pp-class-65 pa t73732 l73707\">(501) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73739 l23115\">Depreciation </span><span class=\"pp-class-65 pa t73739 l66953\">expense</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l73709\"></span><span class=\"pp-class-65 pa t73740 l73710\">(7,646) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l73711\"></span><span class=\"pp-class-65 pa t73740 l73712\">(22,427) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l69844\"></span><span class=\"pp-class-65 pa t73740 l69845\">(2,086) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l69857\"></span><span class=\"pp-class-65 pa t73740 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l69848\"></span><span class=\"pp-class-65 pa t73740 l69849\">(6,870) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73740 l69807\"></span><span class=\"pp-class-65 pa t73740 l69808\">(39,029) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73741 l23115 ls901\">Transfers </span><span class=\"pp-class-65 pa t73741 l8188\">from </span><span class=\"pp-class-65 pa t73741 l73714\">one </span><span class=\"pp-class-65 pa t73741 l73715\">heading </span><span class=\"pp-class-65 pa t73741 l73716\">to </span><span class=\"pp-class-65 pa t73741 l62270\">another</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l69817\">57,321 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l69776\">45,589 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l69777\">1,497 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l73743\"></span><span class=\"pp-class-65 pa t73742 l73744\">(105,056) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l73720\"></span><span class=\"pp-class-65 pa t73742 l69772\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73742 l73706\"></span><span class=\"pp-class-65 pa t73742 l73707\">(649) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l23115\">Effect </span><span class=\"pp-class-65 pa t73745 l67369\">of </span><span class=\"pp-class-65 pa t73745 l67370\">movements </span><span class=\"pp-class-65 pa t73745 l12272\">in </span><span class=\"pp-class-65 pa t73745 l72031\">foreign </span><span class=\"pp-class-65 pa t73745 l72032\">exchange </span><span class=\"pp-class-65 pa t73745 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73746\"></span><span class=\"pp-class-65 pa t73745 l73747 ls7993\">(7,966) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73748\"></span><span class=\"pp-class-65 pa t73745 l73749 ls73750\">(7,719) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73751\"></span><span class=\"pp-class-65 pa t73745 l73752 ls1824\">(83) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73753\"></span><span class=\"pp-class-65 pa t73745 l73754 ls15906\">(4,623) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73755\"></span><span class=\"pp-class-65 pa t73745 l73756 ls2549\">(485) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73745 l73757\"></span><span class=\"pp-class-65 pa t73745 l73758 ls4092\">(20,877) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t73759 l23115 ls5425\">CARRYING </span><span class=\"pp-class-148 pa t73759 l72847 ls10966\">AMOUNT </span><span class=\"pp-class-148 pa t73759 l72848\">AS </span><span class=\"pp-class-148 pa t73759 l72849 ls67379\">AT </span><span class=\"pp-class-148 pa t73759 l72850\">DECEMBER </span><span class=\"pp-class-148 pa t73759 l72875\">31, </span><span class=\"pp-class-148 pa t73759 l72876\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l69757\">256,214 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l69758\">304,444 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l73695\">8,576 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l69791\">58,832 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l73696\">19,993 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t73760 l69794\">648,059 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l71753\"></span><span class=\"pp-class-65 pa t73761 l72878\">Acquisition </span><span class=\"pp-class-65 pa t73761 l72879\">cost</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l69768\">334,939 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l69769\">561,256 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l69819\">24,343 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l69820\">58,832 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l73682\">35,236 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73761 l69773\">1,014,607 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l71753\"></span><span class=\"pp-class-65 pa t73762 l72878\">Accumulated </span><span class=\"pp-class-65 pa t73762 l72881\">depreciation </span><span class=\"pp-class-65 pa t73762 l73684\">and </span><span class=\"pp-class-65 pa t73762 l73685\">impairment </span><span class=\"pp-class-65 pa t73762 l73686\">losses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l69841\">(78,725) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l73688\">(256,812) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l73689\"></span><span class=\"pp-class-65 pa t73762 l73690\">(15,767) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l69857\"></span><span class=\"pp-class-65 pa t73762 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l73729\">(15,243) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t73762 l73692\">(366,548) </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7728\"><div class=\" w4676 h73767 pa t2 l3 wtro4 xx73768 tro6 xx73769\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73770 l3 ls1150\">In </span><span class=\"pp-class-20 pa t73770 l73771 ls453\">2025, </span><span class=\"pp-class-20 pa t73770 l73772 ls1129\">an </span><span class=\"pp-class-20 pa t73770 l73773 ls1219\">amount </span><span class=\"pp-class-20 pa t73770 l73774 ls2274\">of </span><span class=\"pp-class-20 pa t73770 l73775 ls4319\">EUR </span><span class=\"pp-class-20 pa t73770 l73776 ls6322\">120,025 </span><span class=\"pp-class-20 pa t73770 l73777 ls124\">thousands </span><span class=\"pp-class-20 pa t73770 l73778 ls420\">has </span><span class=\"pp-class-20 pa t73770 l73779 ls20763\">been </span><span class=\"pp-class-20 pa t73770 l73780 ls2948\">invested </span><span class=\"pp-class-20 pa t73770 l73781 ls4282\">in </span><span class=\"pp-class-20 pa t73770 l73782 ls1566\">property, </span><span class=\"pp-class-20 pa t73770 l73783 ls2965\">plant </span><span class=\"pp-class-20 pa t73770 l73784 ls2597\">and </span><span class=\"pp-class-20 pa t73770 l73785 ls592\">equipment. </span><span class=\"pp-class-20 pa t73770 l73786 ls2080\">Lotus </span><span class=\"pp-class-20 pa t73787 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t73787 l73788 ls389\">continued </span><span class=\"pp-class-20 pa t73787 l73789 ls309\">to </span><span class=\"pp-class-20 pa t73787 l73790 ls573\">invest </span><span class=\"pp-class-20 pa t73787 l73791 ls324\">in </span><span class=\"pp-class-20 pa t73787 l73792 ls451\">the </span><span class=\"pp-class-20 pa t73787 l73793 ls895\">new </span><span class=\"pp-class-20 pa t73787 l73794 xx96 ls161\">greenfield </span><span class=\"pp-class-20 pa t73787 l73795 ls1189\">production </span><span class=\"pp-class-20 pa t73787 l73796 ls1203\">facility </span><span class=\"pp-class-20 pa t73787 l73797 ls324\">in </span><span class=\"pp-class-20 pa t73787 l73798 ls998\">Chonburi </span><span class=\"pp-class-20 pa t73787 l73799 ls432\">(Thailand), </span><span class=\"pp-class-20 pa t73787 l73800 ls309\">to </span><span class=\"pp-class-20 pa t73787 l73801 ls514\">support </span><span class=\"pp-class-20 pa t73802 l3 ls1126\">its </span><span class=\"pp-class-20 pa t73802 l22359 ls3425\">growth </span><span class=\"pp-class-20 pa t73802 l73803 ls883\">ambitions </span><span class=\"pp-class-20 pa t73802 l73804 ls6514\">in </span><span class=\"pp-class-20 pa t73802 l73805 ls4157\">the </span><span class=\"pp-class-20 pa t73802 l73806 xx96 ls2447\">Asia-Pacific </span><span class=\"pp-class-20 pa t73802 l73807 ls527\">region. </span><span class=\"pp-class-20 pa t73802 l73808 ls19099\">The </span><span class=\"pp-class-20 pa t73802 l73809 ls545\">production </span><span class=\"pp-class-20 pa t73802 l73810 ls11446\">was </span><span class=\"pp-class-20 pa t73802 l73811 ls110\">announced </span><span class=\"pp-class-20 pa t73802 l73812 ls689\">ahead </span><span class=\"pp-class-20 pa t73802 l73813 ls1607\">of </span><span class=\"pp-class-20 pa t73802 l73814 ls876\">schedule, </span><span class=\"pp-class-20 pa t73802 l73815 ls1129\">and </span><span class=\"pp-class-20 pa t73816 l3 ls26559\">by </span><span class=\"pp-class-20 pa t73816 l73817 ls4443\">the </span><span class=\"pp-class-20 pa t73816 l73818 ls25365\">end </span><span class=\"pp-class-20 pa t73816 l73819 ls11634\">of </span><span class=\"pp-class-20 pa t73816 l73820 ls5382\">2025, </span><span class=\"pp-class-20 pa t73816 l73821 ls4443\">the </span><span class=\"pp-class-20 pa t73816 l73822 xx96 ls4919\">first </span><span class=\"pp-class-20 pa t73816 l73823 ls21002\">cookies </span><span class=\"pp-class-20 pa t73816 l73824 ls8563\">produced </span><span class=\"pp-class-20 pa t73816 l73825 ls9203\">in </span><span class=\"pp-class-20 pa t73816 l73826 ls15880\">Chonburi </span><span class=\"pp-class-20 pa t73816 l73827 ls1194\">have </span><span class=\"pp-class-20 pa t73816 l73828 ls73829\">been </span><span class=\"pp-class-20 pa t73816 l73830 ls2309\">delivered </span><span class=\"pp-class-20 pa t73816 l73831 ls7318\">to </span><span class=\"pp-class-20 pa t73816 l73832 ls9822\">customers. </span><span class=\"pp-class-20 pa t73816 l73833 ls26800\">The </span><span class=\"pp-class-20 pa t73834 l3 ls367\">plant </span><span class=\"pp-class-20 pa t73834 l73835 ls2137\">is </span><span class=\"pp-class-20 pa t73834 l73836 ls248\">expected </span><span class=\"pp-class-20 pa t73834 l73837 ls295\">to </span><span class=\"pp-class-20 pa t73834 l73838 ls20326\">be </span><span class=\"pp-class-20 pa t73834 l73839 ls1203\">fully </span><span class=\"pp-class-20 pa t73834 l73840 ls1935\">completed </span><span class=\"pp-class-20 pa t73834 l73841 ls4628\">and </span><span class=\"pp-class-20 pa t73834 l73842 ls2594\">operational </span><span class=\"pp-class-20 pa t73834 l73843 ls9791\">by </span><span class=\"pp-class-20 pa t73834 l73844 ls2970\">the </span><span class=\"pp-class-20 pa t73834 l73845 ls986\">end </span><span class=\"pp-class-20 pa t73834 l73846 ls2309\">of </span><span class=\"pp-class-20 pa t73834 l73847 ls2970\">the </span><span class=\"pp-class-20 pa t73834 l73848 xx96 ls15\">first </span><span class=\"pp-class-20 pa t73834 l73849 ls1459\">semester </span><span class=\"pp-class-20 pa t73834 l73850 ls2309\">of </span><span class=\"pp-class-20 pa t73834 l73851 ls618\">2026 </span><span class=\"pp-class-20 pa t73834 l73852 ls464\">at </span><span class=\"pp-class-20 pa t73834 l73853 ls354\">the </span><span class=\"pp-class-20 pa t73854 l3 ls4778\">latest, </span><span class=\"pp-class-20 pa t73854 l73855 ls2955\">including </span><span class=\"pp-class-20 pa t73854 l73856 ls578\">capability </span><span class=\"pp-class-20 pa t73854 l73857 ls3425\">of </span><span class=\"pp-class-20 pa t73854 l73858 ls331\">spread </span><span class=\"pp-class-20 pa t73854 l73859 ls618\">production </span><span class=\"pp-class-20 pa t73854 l73860 ls94\">and </span><span class=\"pp-class-20 pa t73854 l73861 ls10\">in-house </span><span class=\"pp-class-20 pa t73854 l73862 ls2857\">bottling </span><span class=\"pp-class-20 pa t73854 l73863 ls3425\">of </span><span class=\"pp-class-20 pa t73854 l73864 ls331\">spread </span><span class=\"pp-class-20 pa t73854 l73865 ls331\">jars. </span><span class=\"pp-class-20 pa t73854 l73866 ls2549\">Furthermore, </span><span class=\"pp-class-20 pa t73854 l73867 ls20326\">a </span><span class=\"pp-class-20 pa t73854 l73868 ls1230\">new </span><span class=\"pp-class-20 pa t73869 l3 ls1574\">investment </span><span class=\"pp-class-20 pa t73869 l73870 ls3358\">in </span><span class=\"pp-class-20 pa t73869 l73871 ls3086\">spread </span><span class=\"pp-class-20 pa t73869 l73872 ls2477\">production </span><span class=\"pp-class-20 pa t73869 l73873 ls2639\">and </span><span class=\"pp-class-20 pa t73869 l73874 ls7611\">bottling </span><span class=\"pp-class-20 pa t73869 l39477 ls309\">was </span><span class=\"pp-class-20 pa t73869 l73875 ls4586\">done </span><span class=\"pp-class-20 pa t73869 l73876 ls2378\">at </span><span class=\"pp-class-20 pa t73869 l73877 ls482\">the </span><span class=\"pp-class-20 pa t73869 l73878 ls801\">plant </span><span class=\"pp-class-20 pa t73869 l73879 ls3358\">in </span><span class=\"pp-class-20 pa t73869 l73880 ls293\">Mebane </span><span class=\"pp-class-20 pa t73869 l73881 ls1674\">(US). </span><span class=\"pp-class-20 pa t73869 l73882 ls5380\">On </span><span class=\"pp-class-20 pa t73869 l73883 ls142\">top </span><span class=\"pp-class-20 pa t73869 l71192 ls2352\">of </span><span class=\"pp-class-20 pa t73869 l73884 ls482\">the </span><span class=\"pp-class-20 pa t73869 l73885 xx96 ls553\">financial </span><span class=\"pp-class-20 pa t73886 l3 ls986\">and </span><span class=\"pp-class-20 pa t73886 l73887 ls618\">ecological </span><span class=\"pp-class-20 pa t73886 l73888 xx96 ls6131\">benefits </span><span class=\"pp-class-20 pa t73886 l73889 ls6514\">of </span><span class=\"pp-class-20 pa t73886 l73890 ls534\">this </span><span class=\"pp-class-20 pa t73886 l73891 ls705\">localised </span><span class=\"pp-class-20 pa t73886 l73892 ls3950\">production, </span><span class=\"pp-class-20 pa t73886 l73893 ls4480\">it </span><span class=\"pp-class-20 pa t73886 l73894 ls11460\">also </span><span class=\"pp-class-20 pa t73886 l73895 ls858\">eliminates </span><span class=\"pp-class-20 pa t73886 l73896 ls3182\">the </span><span class=\"pp-class-20 pa t73886 l73897 ls1880\">impact </span><span class=\"pp-class-20 pa t73886 l73898 ls6514\">of </span><span class=\"pp-class-20 pa t73886 l73899 ls3718\">import </span><span class=\"pp-class-20 pa t73886 l73900 ls86\">tariffs </span><span class=\"pp-class-20 pa t73886 l73901 ls1097\">into </span><span class=\"pp-class-20 pa t73902 l3 ls451\">the </span><span class=\"pp-class-20 pa t73902 l972 ls1067\">US.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73903 l3 ls2402\">In </span><span class=\"pp-class-20 pa t73903 l73904 ls1668\">2024, </span><span class=\"pp-class-20 pa t73903 l73905 ls595\">an </span><span class=\"pp-class-20 pa t73903 l73906 ls534\">amount </span><span class=\"pp-class-20 pa t73903 l73907 ls2185\">of </span><span class=\"pp-class-20 pa t73903 l73908 ls420\">EUR </span><span class=\"pp-class-20 pa t73903 l73909 ls73910\">119,452 </span><span class=\"pp-class-20 pa t73903 l73911 ls811\">thousands </span><span class=\"pp-class-20 pa t73903 l73912 ls2874\">has </span><span class=\"pp-class-20 pa t73903 l73913 ls4560\">been </span><span class=\"pp-class-20 pa t73903 l73914 ls493\">invested </span><span class=\"pp-class-20 pa t73903 l73915 ls4818\">in </span><span class=\"pp-class-20 pa t73903 l73916 ls2317\">property, </span><span class=\"pp-class-20 pa t73903 l73917 ls738\">plant </span><span class=\"pp-class-20 pa t73903 l73918 ls107\">and </span><span class=\"pp-class-20 pa t73903 l73919 ls4024\">equipment. </span><span class=\"pp-class-20 pa t73903 l73920 ls220\">Lotus </span><span class=\"pp-class-20 pa t73921 l3 ls568\">Bakeries </span><span class=\"pp-class-20 pa t73921 l73922 ls527\">has </span><span class=\"pp-class-20 pa t73921 l73923 ls726\">further </span><span class=\"pp-class-20 pa t73921 l73924 ls2407\">invested </span><span class=\"pp-class-20 pa t73921 l73925 ls527\">in </span><span class=\"pp-class-20 pa t73921 l73926 ls2603\">Thailand </span><span class=\"pp-class-20 pa t73921 l73927 ls6255\">(Chonburi) </span><span class=\"pp-class-20 pa t73921 l73928 ls527\">in </span><span class=\"pp-class-20 pa t73921 l73929 ls548\">the </span><span class=\"pp-class-20 pa t73921 l73930 xx96 ls1059\">greenfield </span><span class=\"pp-class-20 pa t73921 l73931 ls222\">production </span><span class=\"pp-class-20 pa t73921 l73932 ls2701\">facility </span><span class=\"pp-class-20 pa t73921 l73933 ls1912\">for </span><span class=\"pp-class-20 pa t73921 l73934 ls4427\">Lotus</span><span class=\"pp-class-24 pa t73935 l73936 ls16534\">\u00ae</span><span class=\"pp-class-20 pa t73921 l73937\"></span><span class=\"pp-class-20 pa t73921 l73938 ls10324\">Biscoff</span><span class=\"pp-class-24 pa t73935 l73939 ls1865\">\u00ae</span><span class=\"pp-class-20 pa t73921 l73940\">. </span><span class=\"pp-class-20 pa t73941 l3 ls540\">Furthermore, </span><span class=\"pp-class-20 pa t73941 l73942 ls151\">Lotus </span><span class=\"pp-class-20 pa t73941 l73943 ls2057\">Bakeries </span><span class=\"pp-class-20 pa t73941 l73944 ls2182\">has </span><span class=\"pp-class-20 pa t73941 l73945 ls142\">continued </span><span class=\"pp-class-20 pa t73941 l73946 ls3187\">to </span><span class=\"pp-class-20 pa t73941 l73947 ls715\">invest </span><span class=\"pp-class-20 pa t73941 l73948 ls514\">in </span><span class=\"pp-class-20 pa t73941 l73949 ls484\">capacity </span><span class=\"pp-class-20 pa t73941 l73950 ls986\">and </span><span class=\"pp-class-20 pa t73941 l73951 ls801\">sustainability </span><span class=\"pp-class-20 pa t73941 l73952 ls6514\">of </span><span class=\"pp-class-20 pa t73941 l73953 ls5001\">its </span><span class=\"pp-class-20 pa t73941 l73954 ls210\">plant </span><span class=\"pp-class-20 pa t73941 l73955 ls514\">in </span><span class=\"pp-class-20 pa t73941 l73956 ls360\">South </span><span class=\"pp-class-20 pa t73957 l3 ls422\">Africa </span><span class=\"pp-class-20 pa t73957 l73958 ls516\">(Wolseley) </span><span class=\"pp-class-20 pa t73957 l73959 ls309\">to </span><span class=\"pp-class-20 pa t73957 l73960 ls514\">support </span><span class=\"pp-class-20 pa t73957 l73961 ls124\">further </span><span class=\"pp-class-20 pa t73957 l73962 ls10\">growth </span><span class=\"pp-class-20 pa t73957 l73963 ls295\">of </span><span class=\"pp-class-20 pa t73957 l73964 ls248\">its </span><span class=\"pp-class-20 pa t73957 l73965 ls707\">hero </span><span class=\"pp-class-20 pa t73957 l73966 ls705\">concepts </span><span class=\"pp-class-20 pa t73957 l73967 ls8843\">BEAR </span><span class=\"pp-class-20 pa t73957 l73968 ls299\">and </span><span class=\"pp-class-20 pa t73957 l73969 ls1203\">n\u0101kd.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73970 l3 ls2397\">During </span><span class=\"pp-class-20 pa t73970 l63428 ls689\">2025 </span><span class=\"pp-class-20 pa t73970 l73971 ls299\">and </span><span class=\"pp-class-20 pa t73970 l73972 ls1297\">2024, </span><span class=\"pp-class-20 pa t73970 l73973 ls9996\">no </span><span class=\"pp-class-20 pa t73970 l73974 ls1403\">government </span><span class=\"pp-class-20 pa t73970 l73975 ls4731\">grants </span><span class=\"pp-class-20 pa t73970 l73976 ls2264\">have </span><span class=\"pp-class-20 pa t73970 l73977 ls2266\">been </span><span class=\"pp-class-20 pa t73970 l73978 ls2326\">granted </span><span class=\"pp-class-20 pa t73970 l73979 ls309\">to </span><span class=\"pp-class-20 pa t73970 l73980 ls451\">the </span><span class=\"pp-class-20 pa t73970 l73981 ls1027\">Group.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73982 l3 ls8777\">No </span><span class=\"pp-class-20 pa t73982 l17973 ls414\">pledges </span><span class=\"pp-class-20 pa t73982 l73983 ls2264\">have </span><span class=\"pp-class-20 pa t73982 l73984 ls2266\">been </span><span class=\"pp-class-20 pa t73982 l73985 ls6326\">set </span><span class=\"pp-class-20 pa t73982 l73986 ls313\">on </span><span class=\"pp-class-20 pa t73982 l73987 ls451\">the </span><span class=\"pp-class-20 pa t73982 l73988 ls738\">items </span><span class=\"pp-class-20 pa t73982 l73989 ls295\">of </span><span class=\"pp-class-20 pa t73982 l73990 ls4165\">property, </span><span class=\"pp-class-20 pa t73982 l73991 ls705\">plant </span><span class=\"pp-class-20 pa t73982 l73992 ls299\">and </span><span class=\"pp-class-20 pa t73982 l52523 ls525\">equipment.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7729\"><div class=\" w4676 h6188 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73659 l3 ls36517\">15.3 </span><span class=\"pp-class-25 pa t73659 l73994 ls9340\">Right-of-use </span><span class=\"pp-class-25 pa t73659 l73995 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73996 l3 ls889\">The </span><span class=\"pp-class-20 pa t73996 l21606 ls4157\">carrying </span><span class=\"pp-class-20 pa t73996 l71986 ls689\">amount </span><span class=\"pp-class-20 pa t73996 l71987 ls295\">of </span><span class=\"pp-class-20 pa t73996 l71988 ls451\">the </span><span class=\"pp-class-20 pa t73996 l73997 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t73996 l73998 ls15\">assets </span><span class=\"pp-class-20 pa t73996 l73999 ls324\">is </span><span class=\"pp-class-20 pa t73996 l74000 ls460\">reconciled </span><span class=\"pp-class-20 pa t73996 l74001 ls624\">as </span><span class=\"pp-class-20 pa t73996 l74002 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7730\"><div class=\" w4676 h74003 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74004 l23115\">IN </span><span class=\"pp-class-150 pa t74004 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t74004 l63719\">OF </span><span class=\"pp-class-150 pa t74004 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74005 l74006 ls1443\">Carrying </span><span class=\"pp-class-127 pa t74005 l74007 ls11446\">amount </span><span class=\"pp-class-127 pa t74004 l74008\">as </span><span class=\"pp-class-127 pa t74004 l74009 ls59227\">at </span><span class=\"pp-class-127 pa t74004 l74010\">Jan. </span><span class=\"pp-class-127 pa t74004 l74011\">1, </span><span class=\"pp-class-127 pa t74004 l74012\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74013\">New </span><span class=\"pp-class-118 pa t74004 l74014\">leases</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74015 ls2309\">Depreciations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74016\">Other </span><span class=\"pp-class-118 pa t74004 l74017\">Movements</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74005 l74018 ls1443\">Carrying </span><span class=\"pp-class-127 pa t74005 l74019 ls11446\">amount </span><span class=\"pp-class-127 pa t74004 l71497\">as </span><span class=\"pp-class-127 pa t74004 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t74004 l71499\">Dec. </span><span class=\"pp-class-127 pa t74004 l71500\">31, </span><span class=\"pp-class-127 pa t74004 l71501\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l23115\">Land </span><span class=\"pp-class-65 pa t74020 l74021\">and </span><span class=\"pp-class-65 pa t74020 l74022\">buildings</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74023\">10,406 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74024\">3,671 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74025\"></span><span class=\"pp-class-65 pa t74020 l74026\">(2,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l71541\"></span><span class=\"pp-class-65 pa t74020 l71542\">(600) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74020 l74027\">10,820 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l23115\">Plant, </span><span class=\"pp-class-65 pa t74028 l74029\">machinery </span><span class=\"pp-class-65 pa t74028 l74030\">and </span><span class=\"pp-class-65 pa t74028 l74031\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74032\">551 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74033\">91 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74034\"></span><span class=\"pp-class-65 pa t74028 l74035\">(144) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l71518\"></span><span class=\"pp-class-65 pa t74028 l71519\">(85) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74028 l74036\">413 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l23115\">Furniture, </span><span class=\"pp-class-65 pa t74037 l74038\">office </span><span class=\"pp-class-65 pa t74037 l74039\">equipment </span><span class=\"pp-class-65 pa t74037 l74040\">and </span><span class=\"pp-class-65 pa t74037 l74041\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74042\">8,031 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74024\">4,923 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74025\"></span><span class=\"pp-class-65 pa t74037 l74026\">(4,068) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l71541\"></span><span class=\"pp-class-65 pa t74037 l71542\">(126) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74037 l74043\">8,760 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t74044 l23115 ls67088\">TOTAL </span><span class=\"pp-class-48 pa t74044 l67089 ls2309\">RIGHT-OF-USE </span><span class=\"pp-class-48 pa t74044 l74045\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74047\">18,989 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74048\">8,686 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74049\"></span><span class=\"pp-class-127 pa t74046 l74050\">(6,870) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74051\"></span><span class=\"pp-class-127 pa t74046 l74052\">(811) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74027\">19,993 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7731\"><div class=\" w4676 h74003 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71486 l74006 ls1443\">Carrying </span><span class=\"pp-class-127 pa t71486 l74007 ls11446\">amount </span><span class=\"pp-class-127 pa t71475 l74008\">as </span><span class=\"pp-class-127 pa t71475 l74009 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l74010\">Jan. </span><span class=\"pp-class-127 pa t71475 l74011\">1, </span><span class=\"pp-class-127 pa t71475 l74012\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74013\">New </span><span class=\"pp-class-118 pa t71475 l74014\">leases</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74015 ls2309\">Depreciations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74016\">Other </span><span class=\"pp-class-118 pa t71475 l74017\">Movements</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71486 l74018 ls1443\">Carrying </span><span class=\"pp-class-127 pa t71486 l74019 ls11446\">amount </span><span class=\"pp-class-127 pa t71475 l71497\">as </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l23115\">Land </span><span class=\"pp-class-65 pa t74053 l74021\">and </span><span class=\"pp-class-65 pa t74053 l74022\">buildings</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74023 ls67117\">11,436\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74024 ls66978\">1,152\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74025 ls67526\">\u00a0(2,558)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l71509 ls67272\">375\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74053 l74027 ls67117\">10,406\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l23115\">Plant, </span><span class=\"pp-class-65 pa t74054 l74029\">machinery </span><span class=\"pp-class-65 pa t74054 l74030\">and </span><span class=\"pp-class-65 pa t74054 l74031\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74032 ls67272\">290\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74055 ls67272\">357\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74056 ls66978\">\u00a0(98)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74057 ls67348\">3\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74054 l74036 ls67272\">551\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l23115\">Furniture, </span><span class=\"pp-class-65 pa t74058 l74038\">office </span><span class=\"pp-class-65 pa t74058 l74039\">equipment </span><span class=\"pp-class-65 pa t74058 l74040\">and </span><span class=\"pp-class-65 pa t74058 l74041\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74042 ls66978\">6,942\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74024 ls66978\">4,746\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74025 ls67526\">\u00a0(3,481)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l71541 ls67117\">\u00a0(175)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74058 l74043 ls66978\">8,031\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t74059 l23115 ls67088\">TOTAL </span><span class=\"pp-class-48 pa t74059 l67089 ls2309\">RIGHT-OF-USE </span><span class=\"pp-class-48 pa t74059 l74045\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74047 ls67117\">18,667\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74048 ls66978\">6,255\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74049 ls67526\">\u00a0(6,137)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74061 ls67272\">202\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74027 ls67117\">18,989\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7732\"><div class=\" w74062 h74063 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74064 l3 ls354\">In </span><span class=\"pp-class-20 pa t74064 l6734 ls689\">2025 </span><span class=\"pp-class-20 pa t74064 l67291 ls299\">and </span><span class=\"pp-class-20 pa t74064 l74065 ls1297\">2024, </span><span class=\"pp-class-20 pa t74064 l74066 ls1827\">additional </span><span class=\"pp-class-20 pa t74064 l74067 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t74064 l74068 ls15\">assets </span><span class=\"pp-class-20 pa t74064 l74069 ls2424\">relate </span><span class=\"pp-class-20 pa t74064 l74070 ls1297\">mainly </span><span class=\"pp-class-20 pa t74064 l74071 ls309\">to </span><span class=\"pp-class-20 pa t74064 l74072 ls451\">the </span><span class=\"pp-class-20 pa t74064 l74073 ls297\">lease </span><span class=\"pp-class-20 pa t74064 l74074 ls295\">of </span><span class=\"pp-class-20 pa t74064 l74075 ls1059\">vehicles </span><span class=\"pp-class-20 pa t74064 l74076 ls782\">(transition </span><span class=\"pp-class-20 pa t74064 l74077 ls309\">to </span><span class=\"pp-class-20 pa t74064 l26414 ls362\">electric </span><span class=\"pp-class-20 pa t74064 l74078 ls283\">company </span><span class=\"pp-class-20 pa t74064 l74079 ls3097\">cars) </span><span class=\"pp-class-20 pa t74064 l74080 ls299\">and </span><span class=\"pp-class-20 pa t74064 l74081 ls428\">warehouses. </span><span class=\"pp-class-20 pa t74082 l3 ls889\">The </span><span class=\"pp-class-20 pa t74082 l21606 ls311\">total </span><span class=\"pp-class-20 pa t74082 l54817 ls436\">cash </span><span class=\"pp-class-20 pa t74082 l74083 xx96 ls202\">outflow </span><span class=\"pp-class-20 pa t74082 l74084 ls350\">for </span><span class=\"pp-class-20 pa t74082 l68203 ls10\">leases </span><span class=\"pp-class-20 pa t74082 l53768 ls324\">in </span><span class=\"pp-class-20 pa t74082 l74085 ls689\">2025 </span><span class=\"pp-class-20 pa t74082 l74086 ls468\">amounts </span><span class=\"pp-class-20 pa t74082 l74087 ls309\">to </span><span class=\"pp-class-20 pa t74082 l74088 ls324\">EUR </span><span class=\"pp-class-20 pa t74082 l74089 ls1805\">7,699 </span><span class=\"pp-class-20 pa t74082 l74090 ls1480\">thousands </span><span class=\"pp-class-20 pa t74082 l74091 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74082 l74092 ls324\">EUR </span><span class=\"pp-class-20 pa t74082 l74093 ls1894\">6,819 </span><span class=\"pp-class-20 pa t74082 l74094 ls1297\">thousands).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__117": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73188 l3 ls73189\">15.1 </span><span class=\"pp-class-25 pa t73188 l73190 ls1730\">Accounting </span><span class=\"pp-class-25 pa t73188 l73191 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73192 l3 ls4399\">Property, </span><span class=\"pp-class-69 pa t73192 l73193 ls631\">plant </span><span class=\"pp-class-69 pa t73192 l73194 ls2309\">and </span><span class=\"pp-class-69 pa t73192 l73195 ls428\">equipment</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73196 l3 ls397\">Property, </span><span class=\"pp-class-20 pa t73196 l73197 ls705\">plant </span><span class=\"pp-class-20 pa t73196 l73198 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73199 ls1291\">equipment </span><span class=\"pp-class-20 pa t73196 l73200 ls324\">is </span><span class=\"pp-class-20 pa t73196 l73201 ls142\">measured </span><span class=\"pp-class-20 pa t73196 l73202 ls1221\">at </span><span class=\"pp-class-20 pa t73196 l73203 ls335\">cost </span><span class=\"pp-class-20 pa t73196 l73204 ls817\">less </span><span class=\"pp-class-20 pa t73196 l73205 ls2097\">accumulated </span><span class=\"pp-class-20 pa t73196 l73206 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73196 l73207 ls299\">and </span><span class=\"pp-class-20 pa t73196 l73208 ls3794\">impairment </span><span class=\"pp-class-20 pa t73196 l73209 ls960\">losses. </span><span class=\"pp-class-20 pa t73210 l3 ls1217\">Cost </span><span class=\"pp-class-20 pa t73210 l73211 ls464\">includes </span><span class=\"pp-class-20 pa t73210 l73212 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73213 ls3416\">purchase </span><span class=\"pp-class-20 pa t73210 l73214 ls4586\">price </span><span class=\"pp-class-20 pa t73210 l73215 ls299\">and </span><span class=\"pp-class-20 pa t73210 l73216 ls2080\">any </span><span class=\"pp-class-20 pa t73210 l73217 ls3473\">costs </span><span class=\"pp-class-20 pa t73210 l73218 ls8964\">directly </span><span class=\"pp-class-20 pa t73210 l73219 ls728\">attributable </span><span class=\"pp-class-20 pa t73210 l73220 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73221 ls94\">bringing </span><span class=\"pp-class-20 pa t73210 l73222 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73223 ls1230\">asset </span><span class=\"pp-class-20 pa t73210 l73224 ls309\">to </span><span class=\"pp-class-20 pa t73210 l73225 ls451\">the </span><span class=\"pp-class-20 pa t73210 l73226 ls1113\">location </span><span class=\"pp-class-20 pa t73227 l3 ls299\">and </span><span class=\"pp-class-20 pa t73227 l539 ls962\">condition </span><span class=\"pp-class-20 pa t73227 l73228 ls2397\">necessary </span><span class=\"pp-class-20 pa t73227 l73229 ls350\">for </span><span class=\"pp-class-20 pa t73227 l73230 ls449\">it </span><span class=\"pp-class-20 pa t73227 l73231 ls309\">to </span><span class=\"pp-class-20 pa t73227 l73232 ls346\">be </span><span class=\"pp-class-20 pa t73227 l73233 ls83\">capable </span><span class=\"pp-class-20 pa t73227 l73234 ls295\">of </span><span class=\"pp-class-20 pa t73227 l73235 ls1268\">operating </span><span class=\"pp-class-20 pa t73227 l73236 ls324\">in </span><span class=\"pp-class-20 pa t73227 l73237 ls451\">the </span><span class=\"pp-class-20 pa t73227 l73238 ls4378\">manner </span><span class=\"pp-class-20 pa t73227 l73239 ls1268\">intended </span><span class=\"pp-class-20 pa t73227 l73240 ls409\">by </span><span class=\"pp-class-20 pa t73227 l73241 ls794\">management. </span><span class=\"pp-class-20 pa t73227 l73242 ls889\">The </span><span class=\"pp-class-20 pa t73243 l3 ls335\">cost </span><span class=\"pp-class-20 pa t73243 l71846 ls295\">of </span><span class=\"pp-class-20 pa t73243 l73244 ls329\">self-produced </span><span class=\"pp-class-20 pa t73243 l73245 ls15\">assets </span><span class=\"pp-class-20 pa t73243 l73246 ls464\">includes </span><span class=\"pp-class-20 pa t73243 l73247 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73248 ls587\">material </span><span class=\"pp-class-20 pa t73243 l73249 ls627\">costs, </span><span class=\"pp-class-20 pa t73243 l73250 ls333\">direct </span><span class=\"pp-class-20 pa t73243 l73251 ls2537\">labour </span><span class=\"pp-class-20 pa t73243 l73252 ls3473\">costs </span><span class=\"pp-class-20 pa t73243 l73253 ls299\">and </span><span class=\"pp-class-20 pa t73243 l73254\">a </span><span class=\"pp-class-20 pa t73243 l73255 ls335\">proportional </span><span class=\"pp-class-20 pa t73243 l73256 ls2440\">part </span><span class=\"pp-class-20 pa t73243 l73257 ls295\">of </span><span class=\"pp-class-20 pa t73258 l3 ls451\">the </span><span class=\"pp-class-20 pa t73258 l972 ls1189\">production </span><span class=\"pp-class-20 pa t73258 l73259 ls10411\">overhead.</span></p><div class=\"pp-class-4\" id=\"pp-id-7722\"><div class=\" w4676 h73260 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t11914 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t11914 l73261 ls324\">is </span><span class=\"pp-class-20 pa t11914 l73262 ls2972\">calculated </span><span class=\"pp-class-20 pa t11914 l73263 ls313\">on </span><span class=\"pp-class-20 pa t11914 l73264\">a </span><span class=\"pp-class-20 pa t11914 l73265 ls1618\">straight-line </span><span class=\"pp-class-20 pa t11914 l73266 ls854\">basis </span><span class=\"pp-class-20 pa t11914 l73267 ls1247\">over </span><span class=\"pp-class-20 pa t11914 l73268 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73269 ls750\">estimated </span><span class=\"pp-class-20 pa t11914 l73270 ls142\">useful </span><span class=\"pp-class-20 pa t11914 l73271 ls920\">lives </span><span class=\"pp-class-20 pa t11914 l73272 ls295\">of </span><span class=\"pp-class-20 pa t11914 l73273 ls451\">the </span><span class=\"pp-class-20 pa t11914 l73274 ls86\">assets. </span><span class=\"pp-class-20 pa t8507 l3 ls4538\">Depreciation </span><span class=\"pp-class-20 pa t8507 l73261 ls295\">of </span><span class=\"pp-class-20 pa t8507 l73275 ls15\">an </span><span class=\"pp-class-20 pa t8507 l73276 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73277 ls309\">begins </span><span class=\"pp-class-20 pa t8507 l73278 ls2137\">when </span><span class=\"pp-class-20 pa t8507 l73279 ls451\">the </span><span class=\"pp-class-20 pa t8507 l73280 ls1230\">asset </span><span class=\"pp-class-20 pa t8507 l73281 ls324\">is </span><span class=\"pp-class-20 pa t8507 l73282 ls3897\">available </span><span class=\"pp-class-20 pa t8507 l73283 ls350\">for </span><span class=\"pp-class-20 pa t8507 l73284 ls248\">its </span><span class=\"pp-class-20 pa t8507 l73285 ls1268\">intended </span><span class=\"pp-class-20 pa t8507 l73286 ls326\">use.</span><span class=\"pp-class-20 pa t8517 l3 ls889\">The </span><span class=\"pp-class-20 pa t8517 l21606 ls750\">estimated </span><span class=\"pp-class-20 pa t8517 l73287 ls142\">useful </span><span class=\"pp-class-20 pa t8517 l73288 ls920\">lives </span><span class=\"pp-class-20 pa t8517 l73289 ls305\">are </span><span class=\"pp-class-20 pa t8517 l73290 ls624\">as </span><span class=\"pp-class-20 pa t8517 l73291 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7723\"><div class=\" w4676 h73292 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l18026 ls318\">Buildings, </span><span class=\"pp-class-20 pa t73293 l73294 ls379\">incl. </span><span class=\"pp-class-20 pa t73293 l73295 ls449\">warehouses </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73293 l73296 ls4226\">25-30 </span><span class=\"pp-class-20 pa t73293 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l18026 ls573\">Plant </span><span class=\"pp-class-20 pa t73298 l73299 ls299\">and </span><span class=\"pp-class-20 pa t73298 l69723 ls715\">machinery</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73298 l73300 ls10411\">15-25 </span><span class=\"pp-class-20 pa t73298 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l18026 ls530\">Furniture </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73301 l73302 ls10683\">15 </span><span class=\"pp-class-20 pa t73301 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l18026 ls383\">Trucks </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73303 l73304 ls1174\">10 </span><span class=\"pp-class-20 pa t73303 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l18026 xx96 ls5425\">Office </span><span class=\"pp-class-20 pa t73305 l73306 ls1291\">equipment </span><span class=\"pp-class-20 pa t73305 l73307 ls299\">and </span><span class=\"pp-class-20 pa t73305 l73308 ls2080\">motor </span><span class=\"pp-class-20 pa t73305 l73309 ls1329\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73305 l73310\">5 </span><span class=\"pp-class-20 pa t73305 l73297 ls2222\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l18026 ls1595\">Computer </span><span class=\"pp-class-20 pa t73311 l73312 ls1291\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73311 l73313 ls170\">3-5 </span><span class=\"pp-class-20 pa t73311 l73297 ls2222\">years</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7724\"><div class=\" w4676 h73314 pa t2 l3 wtro4 xx73315 tro6 xx73316\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73317 l3 ls8813\">Land </span><span class=\"pp-class-20 pa t73317 l73318 ls324\">is </span><span class=\"pp-class-20 pa t73317 l73319 ls994\">not </span><span class=\"pp-class-20 pa t73317 l73320 ls540\">depreciated </span><span class=\"pp-class-20 pa t73317 l73321 ls537\">considering </span><span class=\"pp-class-20 pa t73317 l73322 ls337\">that </span><span class=\"pp-class-20 pa t73317 l73323 ls449\">it </span><span class=\"pp-class-20 pa t73317 l73324 ls2137\">has </span><span class=\"pp-class-20 pa t73317 l73325 ls15\">an </span><span class=\"pp-class-20 pa t73317 l73326 xx96 ls2965\">indefinite </span><span class=\"pp-class-20 pa t73317 l73327 ls142\">useful </span><span class=\"pp-class-20 pa t73317 l73328 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73329 l3 ls889\">The </span><span class=\"pp-class-20 pa t73329 l21606 ls4024\">depreciation </span><span class=\"pp-class-20 pa t73329 l73330 ls1116\">methods, </span><span class=\"pp-class-20 pa t73329 l73331 ls1935\">residual </span><span class=\"pp-class-20 pa t73329 l73332 ls1032\">values </span><span class=\"pp-class-20 pa t73329 l73333 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73334 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73335 ls142\">useful </span><span class=\"pp-class-20 pa t73329 l73336 ls920\">lives </span><span class=\"pp-class-20 pa t73329 l73337 ls295\">of </span><span class=\"pp-class-20 pa t73329 l73338 ls451\">the </span><span class=\"pp-class-20 pa t73329 l73339 ls4165\">property, </span><span class=\"pp-class-20 pa t73329 l73340 ls705\">plant </span><span class=\"pp-class-20 pa t73329 l73341 ls299\">and </span><span class=\"pp-class-20 pa t73329 l73342 ls1291\">equipment </span><span class=\"pp-class-20 pa t73329 l73343 ls324\">is </span><span class=\"pp-class-20 pa t73344 l3 ls854\">reassessed </span><span class=\"pp-class-20 pa t73344 l73345 ls299\">and </span><span class=\"pp-class-20 pa t73344 l73346 ls693\">adjusted </span><span class=\"pp-class-20 pa t73344 l73347 ls110\">if </span><span class=\"pp-class-20 pa t73344 l73348 ls188\">appropriate, </span><span class=\"pp-class-20 pa t73344 l73349 ls10626\">annually.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7725\"><div class=\" w4676 h73350 pa t2 l3 wtro4 xx73351 tro6 xx73352\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t73353 l3 ls6326\">Leases</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72926 l3 ls28276\">A </span><span class=\"pp-class-20 pa t72926 l73354 ls2041\">lease </span><span class=\"pp-class-20 pa t72926 l73355 ls1123\">exists </span><span class=\"pp-class-20 pa t72926 l73356 ls777\">if </span><span class=\"pp-class-20 pa t72926 l73357 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73358 ls2549\">contract </span><span class=\"pp-class-20 pa t72926 l73359 ls2846\">conveys </span><span class=\"pp-class-20 pa t72926 l73360 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73361 ls1361\">right </span><span class=\"pp-class-20 pa t72926 l73362 ls3010\">to </span><span class=\"pp-class-20 pa t72926 l40159 ls69\">control </span><span class=\"pp-class-20 pa t72926 l73363 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73364 ls9510\">use </span><span class=\"pp-class-20 pa t72926 l73365 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73366 ls2206\">an </span><span class=\"pp-class-20 pa t72926 l73367 xx96 ls331\">identified </span><span class=\"pp-class-20 pa t72926 l73368 ls840\">asset </span><span class=\"pp-class-20 pa t72926 l73369 ls3863\">for </span><span class=\"pp-class-20 pa t72926 l73370 ls28276\">a </span><span class=\"pp-class-20 pa t72926 l73371 ls110\">period </span><span class=\"pp-class-20 pa t72926 l73372 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73373 ls2665\">time </span><span class=\"pp-class-20 pa t72942 l3 ls1230\">in </span><span class=\"pp-class-20 pa t72942 l73374 ls4121\">exchange </span><span class=\"pp-class-20 pa t72942 l73375 ls1097\">for </span><span class=\"pp-class-20 pa t72942 l73376 ls2166\">consideration. </span><span class=\"pp-class-20 pa t72942 l73377 ls808\">Leases </span><span class=\"pp-class-20 pa t72942 l73378 ls581\">are </span><span class=\"pp-class-20 pa t72942 l73379 ls2594\">recognised </span><span class=\"pp-class-20 pa t72942 l73380 ls2565\">as </span><span class=\"pp-class-20 pa t72942 l73381 ls7162\">a </span><span class=\"pp-class-20 pa t72942 l73382 ls3925\">right-of-use </span><span class=\"pp-class-20 pa t72942 l73383 ls2274\">asset </span><span class=\"pp-class-20 pa t72942 l73384 ls5260\">and </span><span class=\"pp-class-20 pa t72942 l73385 ls377\">corresponding </span><span class=\"pp-class-20 pa t72942 l73386 ls29285\">liability </span><span class=\"pp-class-20 pa t72942 l73387 ls631\">at </span><span class=\"pp-class-20 pa t73388 l3 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73389 ls2378\">date </span><span class=\"pp-class-20 pa t73388 l73390 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73391 ls484\">leased </span><span class=\"pp-class-20 pa t73388 l73392 ls9048\">asset </span><span class=\"pp-class-20 pa t73388 l73393 ls103\">is </span><span class=\"pp-class-20 pa t73388 l73394 ls1297\">available </span><span class=\"pp-class-20 pa t73388 l18464 ls5041\">for </span><span class=\"pp-class-20 pa t73388 l73395 ls4080\">use </span><span class=\"pp-class-20 pa t73388 l73396 ls299\">by </span><span class=\"pp-class-20 pa t73388 l73397 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73398 ls726\">Group. </span><span class=\"pp-class-20 pa t73388 l73399 ls1527\">The </span><span class=\"pp-class-20 pa t73388 l73400 ls984\">right-of-use </span><span class=\"pp-class-20 pa t73388 l73401 ls1377\">assets </span><span class=\"pp-class-20 pa t73388 l73402 ls333\">are </span><span class=\"pp-class-20 pa t73388 l73403 ls305\">presented </span><span class=\"pp-class-20 pa t73388 l73404 ls103\">in </span><span class=\"pp-class-20 pa t73388 l73405 ls4292\">the </span><span class=\"pp-class-20 pa t72944 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t72944 l62911 ls397\">statement </span><span class=\"pp-class-20 pa t72944 l47747 ls295\">of </span><span class=\"pp-class-20 pa t72944 l73406 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t72944 l73407 ls2053\">position </span><span class=\"pp-class-20 pa t72944 l73408 ls365\">within </span><span class=\"pp-class-20 pa t72944 l73409 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73410 ls178\">line </span><span class=\"pp-class-20 pa t72944 l73411 ls283\">item </span><span class=\"pp-class-20 pa t72944 l73412 ls2378\">\u201cProperty, </span><span class=\"pp-class-20 pa t72944 l73413 ls705\">plant </span><span class=\"pp-class-20 pa t72944 l73414 ls299\">and </span><span class=\"pp-class-20 pa t72944 l73415 ls10498\">equipment\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls15872\">The </span><span class=\"pp-class-20 pa t72956 l73416 ls11348\">Group </span><span class=\"pp-class-20 pa t72956 l73417 ls9304\">recognises </span><span class=\"pp-class-20 pa t72956 l73418 ls471\">right-of-use </span><span class=\"pp-class-20 pa t72956 l73419 ls73420\">assets </span><span class=\"pp-class-20 pa t72956 l73421 ls8312\">at </span><span class=\"pp-class-20 pa t72956 l73422 ls5431\">cost, </span><span class=\"pp-class-20 pa t72956 l73423 ls21427\">which </span><span class=\"pp-class-20 pa t72956 l73424 ls19092\">consists </span><span class=\"pp-class-20 pa t72956 l73425 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73426 ls842\">the </span><span class=\"pp-class-20 pa t72956 l73427 ls324\">initial </span><span class=\"pp-class-20 pa t72956 l73428 ls18368\">measurement </span><span class=\"pp-class-20 pa t72956 l73429 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73430 ls8893\">the </span><span class=\"pp-class-20 pa t72965 l3 ls1221\">corresponding </span><span class=\"pp-class-20 pa t72965 l73431 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73432 ls2399\">liabilities </span><span class=\"pp-class-20 pa t72965 l73433 ls299\">and </span><span class=\"pp-class-20 pa t72965 l73434 ls2080\">any </span><span class=\"pp-class-20 pa t72965 l73435 ls3146\">initial </span><span class=\"pp-class-20 pa t72965 l73436 ls333\">direct </span><span class=\"pp-class-20 pa t72965 l73437 ls3473\">costs </span><span class=\"pp-class-20 pa t72965 l73438 ls817\">less </span><span class=\"pp-class-20 pa t72965 l73439 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73440 ls926\">incentives </span><span class=\"pp-class-20 pa t72965 l73441 ls553\">received. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__119-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72926 l3 ls28276\">A </span><span class=\"pp-class-20 pa t72926 l73354 ls2041\">lease </span><span class=\"pp-class-20 pa t72926 l73355 ls1123\">exists </span><span class=\"pp-class-20 pa t72926 l73356 ls777\">if </span><span class=\"pp-class-20 pa t72926 l73357 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73358 ls2549\">contract </span><span class=\"pp-class-20 pa t72926 l73359 ls2846\">conveys </span><span class=\"pp-class-20 pa t72926 l73360 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73361 ls1361\">right </span><span class=\"pp-class-20 pa t72926 l73362 ls3010\">to </span><span class=\"pp-class-20 pa t72926 l40159 ls69\">control </span><span class=\"pp-class-20 pa t72926 l73363 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73364 ls9510\">use </span><span class=\"pp-class-20 pa t72926 l73365 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73366 ls2206\">an </span><span class=\"pp-class-20 pa t72926 l73367 xx96 ls331\">identified </span><span class=\"pp-class-20 pa t72926 l73368 ls840\">asset </span><span class=\"pp-class-20 pa t72926 l73369 ls3863\">for </span><span class=\"pp-class-20 pa t72926 l73370 ls28276\">a </span><span class=\"pp-class-20 pa t72926 l73371 ls110\">period </span><span class=\"pp-class-20 pa t72926 l73372 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73373 ls2665\">time </span><span class=\"pp-class-20 pa t72942 l3 ls1230\">in </span><span class=\"pp-class-20 pa t72942 l73374 ls4121\">exchange </span><span class=\"pp-class-20 pa t72942 l73375 ls1097\">for </span><span class=\"pp-class-20 pa t72942 l73376 ls2166\">consideration. </span><span class=\"pp-class-20 pa t72942 l73377 ls808\">Leases </span><span class=\"pp-class-20 pa t72942 l73378 ls581\">are </span><span class=\"pp-class-20 pa t72942 l73379 ls2594\">recognised </span><span class=\"pp-class-20 pa t72942 l73380 ls2565\">as </span><span class=\"pp-class-20 pa t72942 l73381 ls7162\">a </span><span class=\"pp-class-20 pa t72942 l73382 ls3925\">right-of-use </span><span class=\"pp-class-20 pa t72942 l73383 ls2274\">asset </span><span class=\"pp-class-20 pa t72942 l73384 ls5260\">and </span><span class=\"pp-class-20 pa t72942 l73385 ls377\">corresponding </span><span class=\"pp-class-20 pa t72942 l73386 ls29285\">liability </span><span class=\"pp-class-20 pa t72942 l73387 ls631\">at </span><span class=\"pp-class-20 pa t73388 l3 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73389 ls2378\">date </span><span class=\"pp-class-20 pa t73388 l73390 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73391 ls484\">leased </span><span class=\"pp-class-20 pa t73388 l73392 ls9048\">asset </span><span class=\"pp-class-20 pa t73388 l73393 ls103\">is </span><span class=\"pp-class-20 pa t73388 l73394 ls1297\">available </span><span class=\"pp-class-20 pa t73388 l18464 ls5041\">for </span><span class=\"pp-class-20 pa t73388 l73395 ls4080\">use </span><span class=\"pp-class-20 pa t73388 l73396 ls299\">by </span><span class=\"pp-class-20 pa t73388 l73397 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73398 ls726\">Group. </span><span class=\"pp-class-20 pa t73388 l73399 ls1527\">The </span><span class=\"pp-class-20 pa t73388 l73400 ls984\">right-of-use </span><span class=\"pp-class-20 pa t73388 l73401 ls1377\">assets </span><span class=\"pp-class-20 pa t73388 l73402 ls333\">are </span><span class=\"pp-class-20 pa t73388 l73403 ls305\">presented </span><span class=\"pp-class-20 pa t73388 l73404 ls103\">in </span><span class=\"pp-class-20 pa t73388 l73405 ls4292\">the </span><span class=\"pp-class-20 pa t72944 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t72944 l62911 ls397\">statement </span><span class=\"pp-class-20 pa t72944 l47747 ls295\">of </span><span class=\"pp-class-20 pa t72944 l73406 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t72944 l73407 ls2053\">position </span><span class=\"pp-class-20 pa t72944 l73408 ls365\">within </span><span class=\"pp-class-20 pa t72944 l73409 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73410 ls178\">line </span><span class=\"pp-class-20 pa t72944 l73411 ls283\">item </span><span class=\"pp-class-20 pa t72944 l73412 ls2378\">\u201cProperty, </span><span class=\"pp-class-20 pa t72944 l73413 ls705\">plant </span><span class=\"pp-class-20 pa t72944 l73414 ls299\">and </span><span class=\"pp-class-20 pa t72944 l73415 ls10498\">equipment\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls15872\">The </span><span class=\"pp-class-20 pa t72956 l73416 ls11348\">Group </span><span class=\"pp-class-20 pa t72956 l73417 ls9304\">recognises </span><span class=\"pp-class-20 pa t72956 l73418 ls471\">right-of-use </span><span class=\"pp-class-20 pa t72956 l73419 ls73420\">assets </span><span class=\"pp-class-20 pa t72956 l73421 ls8312\">at </span><span class=\"pp-class-20 pa t72956 l73422 ls5431\">cost, </span><span class=\"pp-class-20 pa t72956 l73423 ls21427\">which </span><span class=\"pp-class-20 pa t72956 l73424 ls19092\">consists </span><span class=\"pp-class-20 pa t72956 l73425 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73426 ls842\">the </span><span class=\"pp-class-20 pa t72956 l73427 ls324\">initial </span><span class=\"pp-class-20 pa t72956 l73428 ls18368\">measurement </span><span class=\"pp-class-20 pa t72956 l73429 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73430 ls8893\">the </span><span class=\"pp-class-20 pa t72965 l3 ls1221\">corresponding </span><span class=\"pp-class-20 pa t72965 l73431 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73432 ls2399\">liabilities </span><span class=\"pp-class-20 pa t72965 l73433 ls299\">and </span><span class=\"pp-class-20 pa t72965 l73434 ls2080\">any </span><span class=\"pp-class-20 pa t72965 l73435 ls3146\">initial </span><span class=\"pp-class-20 pa t72965 l73436 ls333\">direct </span><span class=\"pp-class-20 pa t72965 l73437 ls3473\">costs </span><span class=\"pp-class-20 pa t72965 l73438 ls817\">less </span><span class=\"pp-class-20 pa t72965 l73439 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73440 ls926\">incentives </span><span class=\"pp-class-20 pa t72965 l73441 ls553\">received. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p><div class=\"pp-class-4\" id=\"pp-id-7729\"><div class=\" w4676 h6188 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t73659 l3 ls36517\">15.3 </span><span class=\"pp-class-25 pa t73659 l73994 ls9340\">Right-of-use </span><span class=\"pp-class-25 pa t73659 l73995 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73996 l3 ls889\">The </span><span class=\"pp-class-20 pa t73996 l21606 ls4157\">carrying </span><span class=\"pp-class-20 pa t73996 l71986 ls689\">amount </span><span class=\"pp-class-20 pa t73996 l71987 ls295\">of </span><span class=\"pp-class-20 pa t73996 l71988 ls451\">the </span><span class=\"pp-class-20 pa t73996 l73997 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t73996 l73998 ls15\">assets </span><span class=\"pp-class-20 pa t73996 l73999 ls324\">is </span><span class=\"pp-class-20 pa t73996 l74000 ls460\">reconciled </span><span class=\"pp-class-20 pa t73996 l74001 ls624\">as </span><span class=\"pp-class-20 pa t73996 l74002 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7730\"><div class=\" w4676 h74003 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74004 l23115\">IN </span><span class=\"pp-class-150 pa t74004 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t74004 l63719\">OF </span><span class=\"pp-class-150 pa t74004 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74005 l74006 ls1443\">Carrying </span><span class=\"pp-class-127 pa t74005 l74007 ls11446\">amount </span><span class=\"pp-class-127 pa t74004 l74008\">as </span><span class=\"pp-class-127 pa t74004 l74009 ls59227\">at </span><span class=\"pp-class-127 pa t74004 l74010\">Jan. </span><span class=\"pp-class-127 pa t74004 l74011\">1, </span><span class=\"pp-class-127 pa t74004 l74012\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74013\">New </span><span class=\"pp-class-118 pa t74004 l74014\">leases</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74015 ls2309\">Depreciations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74004 l74016\">Other </span><span class=\"pp-class-118 pa t74004 l74017\">Movements</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74005 l74018 ls1443\">Carrying </span><span class=\"pp-class-127 pa t74005 l74019 ls11446\">amount </span><span class=\"pp-class-127 pa t74004 l71497\">as </span><span class=\"pp-class-127 pa t74004 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t74004 l71499\">Dec. </span><span class=\"pp-class-127 pa t74004 l71500\">31, </span><span class=\"pp-class-127 pa t74004 l71501\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l23115\">Land </span><span class=\"pp-class-65 pa t74020 l74021\">and </span><span class=\"pp-class-65 pa t74020 l74022\">buildings</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74023\">10,406 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74024\">3,671 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l74025\"></span><span class=\"pp-class-65 pa t74020 l74026\">(2,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74020 l71541\"></span><span class=\"pp-class-65 pa t74020 l71542\">(600) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74020 l74027\">10,820 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l23115\">Plant, </span><span class=\"pp-class-65 pa t74028 l74029\">machinery </span><span class=\"pp-class-65 pa t74028 l74030\">and </span><span class=\"pp-class-65 pa t74028 l74031\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74032\">551 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74033\">91 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l74034\"></span><span class=\"pp-class-65 pa t74028 l74035\">(144) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74028 l71518\"></span><span class=\"pp-class-65 pa t74028 l71519\">(85) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74028 l74036\">413 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l23115\">Furniture, </span><span class=\"pp-class-65 pa t74037 l74038\">office </span><span class=\"pp-class-65 pa t74037 l74039\">equipment </span><span class=\"pp-class-65 pa t74037 l74040\">and </span><span class=\"pp-class-65 pa t74037 l74041\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74042\">8,031 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74024\">4,923 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l74025\"></span><span class=\"pp-class-65 pa t74037 l74026\">(4,068) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74037 l71541\"></span><span class=\"pp-class-65 pa t74037 l71542\">(126) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74037 l74043\">8,760 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t74044 l23115 ls67088\">TOTAL </span><span class=\"pp-class-48 pa t74044 l67089 ls2309\">RIGHT-OF-USE </span><span class=\"pp-class-48 pa t74044 l74045\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74047\">18,989 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74048\">8,686 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74049\"></span><span class=\"pp-class-127 pa t74046 l74050\">(6,870) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74051\"></span><span class=\"pp-class-127 pa t74046 l74052\">(811) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74046 l74027\">19,993 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7731\"><div class=\" w4676 h74003 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71475 l23115\">IN </span><span class=\"pp-class-150 pa t71475 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71475 l63719\">OF </span><span class=\"pp-class-150 pa t71475 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71486 l74006 ls1443\">Carrying </span><span class=\"pp-class-127 pa t71486 l74007 ls11446\">amount </span><span class=\"pp-class-127 pa t71475 l74008\">as </span><span class=\"pp-class-127 pa t71475 l74009 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l74010\">Jan. </span><span class=\"pp-class-127 pa t71475 l74011\">1, </span><span class=\"pp-class-127 pa t71475 l74012\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74013\">New </span><span class=\"pp-class-118 pa t71475 l74014\">leases</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74015 ls2309\">Depreciations</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71475 l74016\">Other </span><span class=\"pp-class-118 pa t71475 l74017\">Movements</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t71486 l74018 ls1443\">Carrying </span><span class=\"pp-class-127 pa t71486 l74019 ls11446\">amount </span><span class=\"pp-class-127 pa t71475 l71497\">as </span><span class=\"pp-class-127 pa t71475 l71498 ls59227\">at </span><span class=\"pp-class-127 pa t71475 l71499\">Dec. </span><span class=\"pp-class-127 pa t71475 l71500\">31, </span><span class=\"pp-class-127 pa t71475 l71501\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l23115\">Land </span><span class=\"pp-class-65 pa t74053 l74021\">and </span><span class=\"pp-class-65 pa t74053 l74022\">buildings</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74023 ls67117\">11,436\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74024 ls66978\">1,152\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l74025 ls67526\">\u00a0(2,558)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74053 l71509 ls67272\">375\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74053 l74027 ls67117\">10,406\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l23115\">Plant, </span><span class=\"pp-class-65 pa t74054 l74029\">machinery </span><span class=\"pp-class-65 pa t74054 l74030\">and </span><span class=\"pp-class-65 pa t74054 l74031\">equipment </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74032 ls67272\">290\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74055 ls67272\">357\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74056 ls66978\">\u00a0(98)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74054 l74057 ls67348\">3\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74054 l74036 ls67272\">551\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l23115\">Furniture, </span><span class=\"pp-class-65 pa t74058 l74038\">office </span><span class=\"pp-class-65 pa t74058 l74039\">equipment </span><span class=\"pp-class-65 pa t74058 l74040\">and </span><span class=\"pp-class-65 pa t74058 l74041\">vehicles</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74042 ls66978\">6,942\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74024 ls66978\">4,746\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l74025 ls67526\">\u00a0(3,481)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74058 l71541 ls67117\">\u00a0(175)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74058 l74043 ls66978\">8,031\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-48 pa t74059 l23115 ls67088\">TOTAL </span><span class=\"pp-class-48 pa t74059 l67089 ls2309\">RIGHT-OF-USE </span><span class=\"pp-class-48 pa t74059 l74045\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74047 ls67117\">18,667\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74048 ls66978\">6,255\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74049 ls67526\">\u00a0(6,137)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74061 ls67272\">202\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t74060 l74027 ls67117\">18,989\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7732\"><div class=\" w74062 h74063 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74064 l3 ls354\">In </span><span class=\"pp-class-20 pa t74064 l6734 ls689\">2025 </span><span class=\"pp-class-20 pa t74064 l67291 ls299\">and </span><span class=\"pp-class-20 pa t74064 l74065 ls1297\">2024, </span><span class=\"pp-class-20 pa t74064 l74066 ls1827\">additional </span><span class=\"pp-class-20 pa t74064 l74067 ls11544\">right-of-use </span><span class=\"pp-class-20 pa t74064 l74068 ls15\">assets </span><span class=\"pp-class-20 pa t74064 l74069 ls2424\">relate </span><span class=\"pp-class-20 pa t74064 l74070 ls1297\">mainly </span><span class=\"pp-class-20 pa t74064 l74071 ls309\">to </span><span class=\"pp-class-20 pa t74064 l74072 ls451\">the </span><span class=\"pp-class-20 pa t74064 l74073 ls297\">lease </span><span class=\"pp-class-20 pa t74064 l74074 ls295\">of </span><span class=\"pp-class-20 pa t74064 l74075 ls1059\">vehicles </span><span class=\"pp-class-20 pa t74064 l74076 ls782\">(transition </span><span class=\"pp-class-20 pa t74064 l74077 ls309\">to </span><span class=\"pp-class-20 pa t74064 l26414 ls362\">electric </span><span class=\"pp-class-20 pa t74064 l74078 ls283\">company </span><span class=\"pp-class-20 pa t74064 l74079 ls3097\">cars) </span><span class=\"pp-class-20 pa t74064 l74080 ls299\">and </span><span class=\"pp-class-20 pa t74064 l74081 ls428\">warehouses. </span><span class=\"pp-class-20 pa t74082 l3 ls889\">The </span><span class=\"pp-class-20 pa t74082 l21606 ls311\">total </span><span class=\"pp-class-20 pa t74082 l54817 ls436\">cash </span><span class=\"pp-class-20 pa t74082 l74083 xx96 ls202\">outflow </span><span class=\"pp-class-20 pa t74082 l74084 ls350\">for </span><span class=\"pp-class-20 pa t74082 l68203 ls10\">leases </span><span class=\"pp-class-20 pa t74082 l53768 ls324\">in </span><span class=\"pp-class-20 pa t74082 l74085 ls689\">2025 </span><span class=\"pp-class-20 pa t74082 l74086 ls468\">amounts </span><span class=\"pp-class-20 pa t74082 l74087 ls309\">to </span><span class=\"pp-class-20 pa t74082 l74088 ls324\">EUR </span><span class=\"pp-class-20 pa t74082 l74089 ls1805\">7,699 </span><span class=\"pp-class-20 pa t74082 l74090 ls1480\">thousands </span><span class=\"pp-class-20 pa t74082 l74091 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74082 l74092 ls324\">EUR </span><span class=\"pp-class-20 pa t74082 l74093 ls1894\">6,819 </span><span class=\"pp-class-20 pa t74082 l74094 ls1297\">thousands).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7761\"><div class=\" w4676 h75800 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t15715 l3 ls7707\">22. </span><span class=\"pp-class-19 pa t15715 l75801 ls2747\">Interest-bearing </span><span class=\"pp-class-19 pa t15715 l75802 ls7984\">liabilities</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7762\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Bank </span><span class=\"pp-class-65 pa t71744 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26918\">236,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26919 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Lease </span><span class=\"pp-class-65 pa t71752 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">13,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l23115\">Non-current </span><span class=\"pp-class-66 pa t75806 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t75806 l75807\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l70569\">249,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l67216 ls67040\">180,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l23115\">Bank </span><span class=\"pp-class-65 pa t71772 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26921\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26922 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l23115\">Lease </span><span class=\"pp-class-65 pa t71774 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l70564\">7,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l67233 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l23115\">Current </span><span class=\"pp-class-66 pa t75808 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t75808 l75809\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l70628\">62,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l67216 ls67040\">100,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74564 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74564 l70505 ls3100\">interest-bearing </span><span class=\"pp-class-155 pa t74564 l75810\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l70569\">312,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l67216 ls67040\">281,311\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l23115\"></span><span class=\"pp-class-65 pa t75811 l71555\">of </span><span class=\"pp-class-65 pa t75811 l71556\">which </span><span class=\"pp-class-65 pa t75811 l71557\">bank </span><span class=\"pp-class-65 pa t75811 l56628\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26918\">291,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26919 ls67040\">261,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l23115\"></span><span class=\"pp-class-65 pa t75812 l71555\">of </span><span class=\"pp-class-65 pa t75812 l71556\">which </span><span class=\"pp-class-65 pa t75812 l71557\">lease </span><span class=\"pp-class-65 pa t75812 l75813\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26921\">21,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26922 ls67117\">20,311\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7763\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls707\">All </span><span class=\"pp-class-20 pa t68246 l75814 ls1443\">bank </span><span class=\"pp-class-20 pa t68246 l75815 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75816 ls4058\">are </span><span class=\"pp-class-20 pa t68246 l75817 ls2053\">denominated </span><span class=\"pp-class-20 pa t68246 l75818 ls1500\">in </span><span class=\"pp-class-20 pa t68246 l75819 ls6112\">EUR. </span><span class=\"pp-class-20 pa t68246 l75820 ls18843\">These </span><span class=\"pp-class-20 pa t68246 l75821 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75822 ls248\">bear </span><span class=\"pp-class-20 pa t68246 l75823 ls12312\">a </span><span class=\"pp-class-20 pa t68246 l75824 xx96 ls7143\">fixed </span><span class=\"pp-class-20 pa t68246 l75825 ls2201\">interest </span><span class=\"pp-class-20 pa t68246 l75826 ls3500\">rate. </span><span class=\"pp-class-20 pa t68246 l75827 ls2950\">The </span><span class=\"pp-class-20 pa t68246 l75828 ls2201\">weighted </span><span class=\"pp-class-20 pa t68246 l75829 ls2326\">average </span><span class=\"pp-class-20 pa t68256 l3 ls397\">interest </span><span class=\"pp-class-20 pa t68256 l75830 ls713\">rate </span><span class=\"pp-class-20 pa t68256 l75831 ls324\">is </span><span class=\"pp-class-20 pa t68256 l75832 ls5500\">1.90% </span><span class=\"pp-class-20 pa t68256 l75833 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75834 ls16226\">1.28%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68286 l3 ls20763\">In </span><span class=\"pp-class-20 pa t68286 l75835 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75836 ls2397\">second </span><span class=\"pp-class-20 pa t68286 l75837 ls2434\">half </span><span class=\"pp-class-20 pa t68286 l75838 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75839 ls7071\">2024, </span><span class=\"pp-class-20 pa t68286 l75840 ls231\">Lotus </span><span class=\"pp-class-20 pa t68286 l75841 ls5425\">Bakeries </span><span class=\"pp-class-20 pa t68286 l75842 ls1935\">anticipated </span><span class=\"pp-class-20 pa t68286 l75843 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75844 xx96 ls2587\">refinancing </span><span class=\"pp-class-20 pa t68286 l75845 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75846 ls1493\">an </span><span class=\"pp-class-20 pa t68286 l75847 ls285\">important </span><span class=\"pp-class-20 pa t68286 l75848 ls165\">amount </span><span class=\"pp-class-20 pa t68286 l75849 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75850 ls3668\">bank </span><span class=\"pp-class-20 pa t68299 l3 ls540\">debts </span><span class=\"pp-class-20 pa t68299 l75851 ls1478\">due </span><span class=\"pp-class-20 pa t68299 l75852 ls1027\">for </span><span class=\"pp-class-20 pa t68299 l75853 ls640\">repayment </span><span class=\"pp-class-20 pa t68299 l75854 ls560\">in </span><span class=\"pp-class-20 pa t68299 l75855 ls2162\">2025 </span><span class=\"pp-class-20 pa t68299 l75856 ls350\">and </span><span class=\"pp-class-20 pa t68299 l75857 ls5265\">2026. </span><span class=\"pp-class-20 pa t68299 l75858 ls7665\">To </span><span class=\"pp-class-20 pa t68299 l75859 ls615\">that </span><span class=\"pp-class-20 pa t68299 l75860 ls4778\">end, </span><span class=\"pp-class-20 pa t68299 l75861 ls2688\">new </span><span class=\"pp-class-20 pa t68299 l75862 ls2881\">bilateral </span><span class=\"pp-class-20 pa t68299 l75863 xx96 ls178\">financing </span><span class=\"pp-class-20 pa t68299 l75864 ls329\">agreements </span><span class=\"pp-class-20 pa t68299 l75865 ls329\">were </span><span class=\"pp-class-20 pa t68299 l75866 ls9421\">concluded </span><span class=\"pp-class-20 pa t75729 l3 ls8813\">with </span><span class=\"pp-class-20 pa t75729 l75867 ls4987\">the </span><span class=\"pp-class-20 pa t75729 l42628 ls4319\">three </span><span class=\"pp-class-20 pa t75729 l75868 ls6024\">house </span><span class=\"pp-class-20 pa t75729 l75869 ls676\">banks </span><span class=\"pp-class-20 pa t75729 l75870 ls6112\">KBC, </span><span class=\"pp-class-20 pa t75729 l75871 ls19788\">BNP </span><span class=\"pp-class-20 pa t75729 l75872 ls2970\">Paribas </span><span class=\"pp-class-20 pa t75729 l75873 ls110\">Fortis </span><span class=\"pp-class-20 pa t75729 l75874 ls10963\">and </span><span class=\"pp-class-20 pa t75729 l75875 xx96 ls170\">Belfius </span><span class=\"pp-class-20 pa t75729 l75876 ls2260\">for </span><span class=\"pp-class-20 pa t75729 l75877 ls8767\">a </span><span class=\"pp-class-20 pa t75729 l75878 ls464\">total </span><span class=\"pp-class-20 pa t75729 l75879 ls1044\">amount </span><span class=\"pp-class-20 pa t75729 l75880 ls6112\">of </span><span class=\"pp-class-20 pa t75729 l75881 ls3787\">EUR </span><span class=\"pp-class-20 pa t75729 l75882 ls889\">225 </span><span class=\"pp-class-20 pa t75729 l75883 ls1657\">million, </span><span class=\"pp-class-20 pa t68311 l3 ls798\">the </span><span class=\"pp-class-20 pa t68311 l75884 ls4024\">majority </span><span class=\"pp-class-20 pa t68311 l75885 ls2253\">of </span><span class=\"pp-class-20 pa t68311 l75886 ls1017\">which </span><span class=\"pp-class-20 pa t68311 l75887 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75888 ls301\">bullet </span><span class=\"pp-class-20 pa t68311 l75889 ls2092\">loans </span><span class=\"pp-class-20 pa t68311 l75890 ls324\">with </span><span class=\"pp-class-20 pa t68311 l75891 xx96 ls684\">fixed </span><span class=\"pp-class-20 pa t68311 l75892 ls750\">interest </span><span class=\"pp-class-20 pa t68311 l75893 ls83\">rates. </span><span class=\"pp-class-20 pa t68311 l75894 ls1447\">The </span><span class=\"pp-class-20 pa t68311 l75895 ls4024\">maturities </span><span class=\"pp-class-20 pa t68311 l75896 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75897 ls4591\">long </span><span class=\"pp-class-20 pa t68311 l75898 ls545\">term </span><span class=\"pp-class-20 pa t68311 l75899 ls1331\">and </span><span class=\"pp-class-20 pa t68311 l75900 ls5606\">up </span><span class=\"pp-class-20 pa t68311 l75901 ls1331\">to </span><span class=\"pp-class-20 pa t68326 l3 ls23317\">7 </span><span class=\"pp-class-20 pa t68326 l75902 ls770\">years </span><span class=\"pp-class-20 pa t68326 l75903 ls222\">until </span><span class=\"pp-class-20 pa t68326 l75904 ls12838\">2033. </span><span class=\"pp-class-20 pa t68326 l75905 ls2253\">Next </span><span class=\"pp-class-20 pa t68326 l75906 ls299\">to </span><span class=\"pp-class-20 pa t68326 l75907 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75908 xx96 ls344\">refinancing </span><span class=\"pp-class-20 pa t68326 l75909 ls3668\">of </span><span class=\"pp-class-20 pa t68326 l75910 ls891\">debt, </span><span class=\"pp-class-20 pa t68326 l75911 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75912 ls324\">new </span><span class=\"pp-class-20 pa t68326 l75913 xx96 ls2245\">financing </span><span class=\"pp-class-20 pa t68326 l75914 ls1044\">also </span><span class=\"pp-class-20 pa t68326 l75915 ls204\">supports </span><span class=\"pp-class-20 pa t68326 l75916 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75917 ls581\">ongoing </span><span class=\"pp-class-20 pa t68326 l75918 ls464\">capacity </span><span class=\"pp-class-20 pa t68342 l3 ls3033\">investment </span><span class=\"pp-class-20 pa t68342 l75919 ls3192\">programme. </span><span class=\"pp-class-20 pa t68342 l75920 ls344\">At </span><span class=\"pp-class-20 pa t68342 l75921 ls891\">closing </span><span class=\"pp-class-20 pa t68342 l75922 ls2296\">2025, </span><span class=\"pp-class-20 pa t68342 l75923 ls1405\">an </span><span class=\"pp-class-20 pa t68342 l75924 ls777\">amount </span><span class=\"pp-class-20 pa t68342 l75925 ls1880\">of </span><span class=\"pp-class-20 pa t68342 l75926 ls4265\">EUR </span><span class=\"pp-class-20 pa t68342 l75927 ls578\">125,000 </span><span class=\"pp-class-20 pa t68342 l75928 ls2352\">thousands </span><span class=\"pp-class-20 pa t68342 l75929 ls3758\">was </span><span class=\"pp-class-20 pa t68342 l75930 ls377\">withdrawn </span><span class=\"pp-class-20 pa t68342 l75931 ls163\">from </span><span class=\"pp-class-20 pa t68342 l75932 ls2185\">these </span><span class=\"pp-class-20 pa t68357 l3 ls1368\">facilities </span><span class=\"pp-class-20 pa t68357 l6335 ls309\">to </span><span class=\"pp-class-20 pa t68357 l75933 xx96 ls369\">refinance </span><span class=\"pp-class-20 pa t68357 l75934 ls451\">the </span><span class=\"pp-class-20 pa t68357 l75935 ls759\">repayment </span><span class=\"pp-class-20 pa t68357 l75936 ls295\">of </span><span class=\"pp-class-20 pa t68357 l75937 ls307\">bank </span><span class=\"pp-class-20 pa t68357 l75938 ls909\">debts </span><span class=\"pp-class-20 pa t68357 l75939 ls631\">which </span><span class=\"pp-class-20 pa t68357 l75940 ls3668\">became </span><span class=\"pp-class-20 pa t68357 l75941 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75942 l3 ls889\">The </span><span class=\"pp-class-20 pa t75942 l21606 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75943 ls2399\">liabilities </span><span class=\"pp-class-20 pa t75942 l75944 ls1297\">mainly </span><span class=\"pp-class-20 pa t75942 l75945 ls2424\">relate </span><span class=\"pp-class-20 pa t75942 l75946 ls309\">to </span><span class=\"pp-class-20 pa t75942 l75947 ls451\">the </span><span class=\"pp-class-20 pa t75942 l75948 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75949 ls295\">of </span><span class=\"pp-class-20 pa t75942 l75950 ls283\">company </span><span class=\"pp-class-20 pa t75942 l75951 ls231\">cars </span><span class=\"pp-class-20 pa t75942 l75952 ls299\">and </span><span class=\"pp-class-20 pa t75942 l75953 xx96 ls511\">office </span><span class=\"pp-class-20 pa t75942 l75954 ls199\">buildings </span><span class=\"pp-class-20 pa t75942 l75955 ls153\">(see </span><span class=\"pp-class-20 pa t75942 l75956 ls520\">also </span><span class=\"pp-class-20 pa t75942 l75957 ls715\">note </span><span class=\"pp-class-20 pa t75942 l75958 ls75959\">15).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7764\"><div class=\" w75964 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls192\">tables </span><span class=\"pp-class-20 pa t74651 l75965 ls489\">reconcile </span><span class=\"pp-class-20 pa t74651 l75966 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75967 ls322\">movements </span><span class=\"pp-class-20 pa t74651 l75968 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75969 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75970 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74651 l75971 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74651 l75972 ls309\">to </span><span class=\"pp-class-20 pa t74651 l75973 ls451\">the </span><span class=\"pp-class-20 pa t74651 l40115 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l75974 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t74651 l75975 ls1564\">arising </span><span class=\"pp-class-20 pa t74651 l75976 ls1361\">from </span><span class=\"pp-class-20 pa t74651 l75977 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t74651 l75978 ls3794\">activities:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7767\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l75984\">As </span><span class=\"pp-class-127 pa t75983 l75985 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l75986\">Jan. </span><span class=\"pp-class-127 pa t75983 l75987\">1, </span><span class=\"pp-class-127 pa t75983 l75988\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75989\">Cash </span><span class=\"pp-class-118 pa t75983 l75990\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75992\">New </span><span class=\"pp-class-118 pa t75991 l75993\">Leases </span><span class=\"pp-class-118 pa t75991 l75994\">and </span><span class=\"pp-class-118 pa t75983 l75995\">lease </span><span class=\"pp-class-118 pa t75983 l75996 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75997\">Exchange </span><span class=\"pp-class-118 pa t75983 l75998\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75999\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76000\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76001\">As </span><span class=\"pp-class-127 pa t75983 l76002 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76003\">Dec. </span><span class=\"pp-class-127 pa t75983 l76004\">31,2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76007\">166,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76008\">125,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76011\"></span><span class=\"pp-class-65 pa t76006 l76012\">(55,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76014\">236,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76016\">14,501 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76017\"></span><span class=\"pp-class-65 pa t76015 l76018\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76019\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76020\"></span><span class=\"pp-class-65 pa t76015 l76021\">(449) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76022\"></span><span class=\"pp-class-65 pa t76015 l76023\">(8,699) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76024\"></span><span class=\"pp-class-65 pa t76015 l76025\">(746) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76026\">13,874 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76016\">95,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76029\"></span><span class=\"pp-class-65 pa t76028 l76030\">(95,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76031\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76026\">55,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76033\">5,810 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76034\"></span><span class=\"pp-class-65 pa t76032 l76035\">(7,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76020\"></span><span class=\"pp-class-65 pa t76032 l76021\">(169) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76036\">8,699 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76037\">693 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76038\">7,376 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76044\">281,311 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76045\">22,342 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76046\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76047\"></span><span class=\"pp-class-127 pa t76043 l76048\">(618) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76049\"></span><span class=\"pp-class-127 pa t76043 l76050\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76051\"></span><span class=\"pp-class-127 pa t76043 l76052\">(53) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76004\">312,250 </span><span class=\"pp-class-127 pa t76043 l76053 ls71267\">\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7770\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76055\">As </span><span class=\"pp-class-127 pa t75983 l76056 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76057\">Jan. </span><span class=\"pp-class-127 pa t75983 l76058\">1, </span><span class=\"pp-class-127 pa t75983 l76059\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76060\">Cash </span><span class=\"pp-class-118 pa t75983 l76061\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76062\">New </span><span class=\"pp-class-118 pa t75991 l76063\">Leases </span><span class=\"pp-class-118 pa t75991 l76064\">and </span><span class=\"pp-class-118 pa t75983 l76065\">lease </span><span class=\"pp-class-118 pa t75983 l76066 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76067\">Exchange </span><span class=\"pp-class-118 pa t75983 l76068\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76069\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76070\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76071\">As </span><span class=\"pp-class-127 pa t75983 l76072 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76073\">Dec. </span><span class=\"pp-class-127 pa t75983 l76074\">31, </span><span class=\"pp-class-127 pa t75983 l76075\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76076 ls67040\">261,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76080 ls69855\">\u00a0(95,000)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76082 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76083 ls67117\">14,834\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76084 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76085 ls67272\">366\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76086 ls67526\">\u00a0(6,752)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76087 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76088 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76089 ls66978\">9,500\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76090 ls67526\">\u00a0(9,500)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76091 ls67117\">95,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76088 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76089 ls66978\">5,157\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76090 ls67526\">\u00a0(6,831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76092 ls66934\">92\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76093 ls66978\">6,752\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76094 ls67272\">639\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76095 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76096 ls67040\">290,491\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76097 ls67526\">(16,331)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76098 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76099 ls67272\">459\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76100 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76101 ls67272\">448\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76102 ls67040\">281,311\u00a0\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__120": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72926 l3 ls28276\">A </span><span class=\"pp-class-20 pa t72926 l73354 ls2041\">lease </span><span class=\"pp-class-20 pa t72926 l73355 ls1123\">exists </span><span class=\"pp-class-20 pa t72926 l73356 ls777\">if </span><span class=\"pp-class-20 pa t72926 l73357 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73358 ls2549\">contract </span><span class=\"pp-class-20 pa t72926 l73359 ls2846\">conveys </span><span class=\"pp-class-20 pa t72926 l73360 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73361 ls1361\">right </span><span class=\"pp-class-20 pa t72926 l73362 ls3010\">to </span><span class=\"pp-class-20 pa t72926 l40159 ls69\">control </span><span class=\"pp-class-20 pa t72926 l73363 ls511\">the </span><span class=\"pp-class-20 pa t72926 l73364 ls9510\">use </span><span class=\"pp-class-20 pa t72926 l73365 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73366 ls2206\">an </span><span class=\"pp-class-20 pa t72926 l73367 xx96 ls331\">identified </span><span class=\"pp-class-20 pa t72926 l73368 ls840\">asset </span><span class=\"pp-class-20 pa t72926 l73369 ls3863\">for </span><span class=\"pp-class-20 pa t72926 l73370 ls28276\">a </span><span class=\"pp-class-20 pa t72926 l73371 ls110\">period </span><span class=\"pp-class-20 pa t72926 l73372 ls1189\">of </span><span class=\"pp-class-20 pa t72926 l73373 ls2665\">time </span><span class=\"pp-class-20 pa t72942 l3 ls1230\">in </span><span class=\"pp-class-20 pa t72942 l73374 ls4121\">exchange </span><span class=\"pp-class-20 pa t72942 l73375 ls1097\">for </span><span class=\"pp-class-20 pa t72942 l73376 ls2166\">consideration. </span><span class=\"pp-class-20 pa t72942 l73377 ls808\">Leases </span><span class=\"pp-class-20 pa t72942 l73378 ls581\">are </span><span class=\"pp-class-20 pa t72942 l73379 ls2594\">recognised </span><span class=\"pp-class-20 pa t72942 l73380 ls2565\">as </span><span class=\"pp-class-20 pa t72942 l73381 ls7162\">a </span><span class=\"pp-class-20 pa t72942 l73382 ls3925\">right-of-use </span><span class=\"pp-class-20 pa t72942 l73383 ls2274\">asset </span><span class=\"pp-class-20 pa t72942 l73384 ls5260\">and </span><span class=\"pp-class-20 pa t72942 l73385 ls377\">corresponding </span><span class=\"pp-class-20 pa t72942 l73386 ls29285\">liability </span><span class=\"pp-class-20 pa t72942 l73387 ls631\">at </span><span class=\"pp-class-20 pa t73388 l3 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73389 ls2378\">date </span><span class=\"pp-class-20 pa t73388 l73390 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73391 ls484\">leased </span><span class=\"pp-class-20 pa t73388 l73392 ls9048\">asset </span><span class=\"pp-class-20 pa t73388 l73393 ls103\">is </span><span class=\"pp-class-20 pa t73388 l73394 ls1297\">available </span><span class=\"pp-class-20 pa t73388 l18464 ls5041\">for </span><span class=\"pp-class-20 pa t73388 l73395 ls4080\">use </span><span class=\"pp-class-20 pa t73388 l73396 ls299\">by </span><span class=\"pp-class-20 pa t73388 l73397 ls1159\">the </span><span class=\"pp-class-20 pa t73388 l73398 ls726\">Group. </span><span class=\"pp-class-20 pa t73388 l73399 ls1527\">The </span><span class=\"pp-class-20 pa t73388 l73400 ls984\">right-of-use </span><span class=\"pp-class-20 pa t73388 l73401 ls1377\">assets </span><span class=\"pp-class-20 pa t73388 l73402 ls333\">are </span><span class=\"pp-class-20 pa t73388 l73403 ls305\">presented </span><span class=\"pp-class-20 pa t73388 l73404 ls103\">in </span><span class=\"pp-class-20 pa t73388 l73405 ls4292\">the </span><span class=\"pp-class-20 pa t72944 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t72944 l62911 ls397\">statement </span><span class=\"pp-class-20 pa t72944 l47747 ls295\">of </span><span class=\"pp-class-20 pa t72944 l73406 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t72944 l73407 ls2053\">position </span><span class=\"pp-class-20 pa t72944 l73408 ls365\">within </span><span class=\"pp-class-20 pa t72944 l73409 ls451\">the </span><span class=\"pp-class-20 pa t72944 l73410 ls178\">line </span><span class=\"pp-class-20 pa t72944 l73411 ls283\">item </span><span class=\"pp-class-20 pa t72944 l73412 ls2378\">\u201cProperty, </span><span class=\"pp-class-20 pa t72944 l73413 ls705\">plant </span><span class=\"pp-class-20 pa t72944 l73414 ls299\">and </span><span class=\"pp-class-20 pa t72944 l73415 ls10498\">equipment\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72956 l3 ls15872\">The </span><span class=\"pp-class-20 pa t72956 l73416 ls11348\">Group </span><span class=\"pp-class-20 pa t72956 l73417 ls9304\">recognises </span><span class=\"pp-class-20 pa t72956 l73418 ls471\">right-of-use </span><span class=\"pp-class-20 pa t72956 l73419 ls73420\">assets </span><span class=\"pp-class-20 pa t72956 l73421 ls8312\">at </span><span class=\"pp-class-20 pa t72956 l73422 ls5431\">cost, </span><span class=\"pp-class-20 pa t72956 l73423 ls21427\">which </span><span class=\"pp-class-20 pa t72956 l73424 ls19092\">consists </span><span class=\"pp-class-20 pa t72956 l73425 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73426 ls842\">the </span><span class=\"pp-class-20 pa t72956 l73427 ls324\">initial </span><span class=\"pp-class-20 pa t72956 l73428 ls18368\">measurement </span><span class=\"pp-class-20 pa t72956 l73429 ls1469\">of </span><span class=\"pp-class-20 pa t72956 l73430 ls8893\">the </span><span class=\"pp-class-20 pa t72965 l3 ls1221\">corresponding </span><span class=\"pp-class-20 pa t72965 l73431 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73432 ls2399\">liabilities </span><span class=\"pp-class-20 pa t72965 l73433 ls299\">and </span><span class=\"pp-class-20 pa t72965 l73434 ls2080\">any </span><span class=\"pp-class-20 pa t72965 l73435 ls3146\">initial </span><span class=\"pp-class-20 pa t72965 l73436 ls333\">direct </span><span class=\"pp-class-20 pa t72965 l73437 ls3473\">costs </span><span class=\"pp-class-20 pa t72965 l73438 ls817\">less </span><span class=\"pp-class-20 pa t72965 l73439 ls297\">lease </span><span class=\"pp-class-20 pa t72965 l73440 ls926\">incentives </span><span class=\"pp-class-20 pa t72965 l73441 ls553\">received. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t72990 l3 ls12026\">These </span><span class=\"pp-class-20 pa t72990 l73442 ls1073\">assets </span><span class=\"pp-class-20 pa t72990 l73443 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73444 ls643\">generally </span><span class=\"pp-class-20 pa t72990 l73445 ls10\">depreciated </span><span class=\"pp-class-20 pa t72990 l73446 ls3835\">on </span><span class=\"pp-class-20 pa t72990 l73447 ls29093\">a </span><span class=\"pp-class-20 pa t72990 l73448 ls5411\">straight-line </span><span class=\"pp-class-20 pa t72990 l73449 ls10963\">basis </span><span class=\"pp-class-20 pa t72990 l73450 ls10\">over </span><span class=\"pp-class-20 pa t72990 l73451 ls3394\">the </span><span class=\"pp-class-20 pa t72990 l73452 ls4628\">lease </span><span class=\"pp-class-20 pa t72990 l73453 ls1607\">term </span><span class=\"pp-class-20 pa t72990 l73454 ls2691\">and </span><span class=\"pp-class-20 pa t72990 l73455 ls6574\">are </span><span class=\"pp-class-20 pa t72990 l73456 ls124\">subject </span><span class=\"pp-class-20 pa t72990 l73457 ls2397\">to </span><span class=\"pp-class-20 pa t72992 l3 ls12078\">impairment. </span><span class=\"pp-class-20 pa t72992 l73458 ls1480\">If </span><span class=\"pp-class-20 pa t72992 l73459 ls449\">it </span><span class=\"pp-class-20 pa t72992 l73460 ls324\">is </span><span class=\"pp-class-20 pa t72992 l73461 ls1113\">reasonably </span><span class=\"pp-class-20 pa t72992 l73462 ls883\">certain </span><span class=\"pp-class-20 pa t72992 l73463 ls337\">that </span><span class=\"pp-class-20 pa t72992 l73464 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73465 ls1478\">Group </span><span class=\"pp-class-20 pa t72992 l73466 ls511\">will </span><span class=\"pp-class-20 pa t72992 l73467 ls4200\">exercise </span><span class=\"pp-class-20 pa t72992 l73468\">a </span><span class=\"pp-class-20 pa t72992 l73469 ls3416\">purchase </span><span class=\"pp-class-20 pa t72992 l73470 ls4092\">option, </span><span class=\"pp-class-20 pa t72992 l72625 ls451\">the </span><span class=\"pp-class-20 pa t72992 l73471 ls1230\">asset </span><span class=\"pp-class-20 pa t72992 l73472 ls397\">shall </span><span class=\"pp-class-20 pa t72992 l44402 ls346\">be </span><span class=\"pp-class-20 pa t73008 l3 ls540\">depreciated </span><span class=\"pp-class-20 pa t73008 l73473 ls313\">on </span><span class=\"pp-class-20 pa t73008 l73474 ls281\">a </span><span class=\"pp-class-20 pa t73008 l73475 ls1618\">straight-line </span><span class=\"pp-class-20 pa t73008 l73476 ls854\">basis </span><span class=\"pp-class-20 pa t73008 l73477 ls1247\">over </span><span class=\"pp-class-20 pa t73008 l73478 ls248\">its </span><span class=\"pp-class-20 pa t73008 l73479 ls142\">useful </span><span class=\"pp-class-20 pa t73008 l73480 ls7461\">life.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73032 l3 ls7934\">Lease </span><span class=\"pp-class-20 pa t73032 l73481 ls2399\">liabilities </span><span class=\"pp-class-20 pa t73032 l73482 ls305\">are </span><span class=\"pp-class-20 pa t73032 l73483 ls142\">measured </span><span class=\"pp-class-20 pa t73032 l73484 ls1221\">at </span><span class=\"pp-class-20 pa t73032 l73485 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73486 ls618\">present </span><span class=\"pp-class-20 pa t73032 l73487 ls643\">value </span><span class=\"pp-class-20 pa t73032 l73488 ls295\">of </span><span class=\"pp-class-20 pa t73032 l73489 ls516\">future </span><span class=\"pp-class-20 pa t73032 l73490 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73491 ls3675\">payments </span><span class=\"pp-class-20 pa t73032 l73492 ls1247\">over </span><span class=\"pp-class-20 pa t73032 l73493 ls451\">the </span><span class=\"pp-class-20 pa t73032 l73494 ls297\">lease </span><span class=\"pp-class-20 pa t73032 l73495 ls920\">term.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t23552 l3 ls11574\">The </span><span class=\"pp-class-20 pa t23552 l73496 ls168\">lease </span><span class=\"pp-class-20 pa t23552 l73497 ls1903\">payments </span><span class=\"pp-class-20 pa t23552 l73498 ls1361\">are </span><span class=\"pp-class-20 pa t23552 l73499 ls238\">discounted </span><span class=\"pp-class-20 pa t23552 l73500 ls305\">using </span><span class=\"pp-class-20 pa t23552 l73501 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73502 ls11275\">Group\u2019s </span><span class=\"pp-class-20 pa t23552 l73503 ls2050\">incremental </span><span class=\"pp-class-20 pa t23552 l73504 ls840\">borrowing </span><span class=\"pp-class-20 pa t23552 l73505 ls5783\">rate, </span><span class=\"pp-class-20 pa t23552 l73506 ls22364\">i.e. </span><span class=\"pp-class-20 pa t23552 l73507 ls1044\">the </span><span class=\"pp-class-20 pa t23552 l73508 ls2540\">rate </span><span class=\"pp-class-20 pa t23552 l73509 ls975\">of </span><span class=\"pp-class-20 pa t23552 l73510 ls2424\">interest </span><span class=\"pp-class-20 pa t73511 l3 ls707\">that </span><span class=\"pp-class-20 pa t73511 l73512 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73513 ls4068\">lessee </span><span class=\"pp-class-20 pa t73511 l73514 ls3969\">would </span><span class=\"pp-class-20 pa t73511 l73515 ls1137\">have </span><span class=\"pp-class-20 pa t73511 l73516 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73517 ls520\">pay </span><span class=\"pp-class-20 pa t73511 l73518 ls1036\">to </span><span class=\"pp-class-20 pa t73511 l73519 ls3182\">borrow </span><span class=\"pp-class-20 pa t73511 l73520 ls2127\">over </span><span class=\"pp-class-20 pa t73511 l73521 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l70495 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73522 ls449\">term, </span><span class=\"pp-class-20 pa t73511 l73523 ls406\">and </span><span class=\"pp-class-20 pa t73511 l73524 ls3718\">with </span><span class=\"pp-class-20 pa t73511 l73525 ls20439\">a </span><span class=\"pp-class-20 pa t73511 l73526 ls153\">similar </span><span class=\"pp-class-20 pa t73511 l73527 ls720\">security, </span><span class=\"pp-class-20 pa t73511 l73528 ls1486\">the </span><span class=\"pp-class-20 pa t73511 l73529 ls6142\">funds </span><span class=\"pp-class-20 pa t73530 l3 ls180\">necessary </span><span class=\"pp-class-20 pa t73530 l73531 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73532 ls3500\">obtain </span><span class=\"pp-class-20 pa t73530 l73533 ls2537\">an </span><span class=\"pp-class-20 pa t73530 l73534 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73535 ls4058\">of </span><span class=\"pp-class-20 pa t73530 l73536 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l73537 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73538 ls331\">value </span><span class=\"pp-class-20 pa t73530 l73539 ls1333\">to </span><span class=\"pp-class-20 pa t73530 l73540 ls2447\">the </span><span class=\"pp-class-20 pa t73530 l73541 ls7659\">right-of-use </span><span class=\"pp-class-20 pa t73530 l73542 ls392\">asset </span><span class=\"pp-class-20 pa t73530 l73543 ls468\">in </span><span class=\"pp-class-20 pa t73530 l73544 ls6583\">a </span><span class=\"pp-class-20 pa t73530 l30678 ls3897\">similar </span><span class=\"pp-class-20 pa t73530 l73545 ls3520\">economic </span><span class=\"pp-class-20 pa t73530 l73546 ls6624\">environment, </span><span class=\"pp-class-20 pa t73547 l3 ls624\">as </span><span class=\"pp-class-20 pa t73547 l71998 ls451\">the </span><span class=\"pp-class-20 pa t73547 l73548 ls397\">interest </span><span class=\"pp-class-20 pa t73547 l73549 ls713\">rate </span><span class=\"pp-class-20 pa t73547 l73550 ls2984\">implicit </span><span class=\"pp-class-20 pa t73547 l73551 ls324\">in </span><span class=\"pp-class-20 pa t73547 l73552 ls451\">the </span><span class=\"pp-class-20 pa t73547 l29421 ls297\">lease </span><span class=\"pp-class-20 pa t73547 l73553 ls1017\">cannot </span><span class=\"pp-class-20 pa t73547 l73554 ls346\">be </span><span class=\"pp-class-20 pa t73547 l73555 ls7744\">readily </span><span class=\"pp-class-20 pa t73547 l73556 ls663\">determined.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73557 l3 ls1877\">The </span><span class=\"pp-class-20 pa t73557 l73558 ls548\">Group </span><span class=\"pp-class-20 pa t73557 l73559 ls4282\">is </span><span class=\"pp-class-20 pa t73557 l73560 ls303\">exposed </span><span class=\"pp-class-20 pa t73557 l73561 ls4480\">to </span><span class=\"pp-class-20 pa t73557 l73562 ls5890\">potential </span><span class=\"pp-class-20 pa t73557 l73563 ls651\">future </span><span class=\"pp-class-20 pa t73557 l73564 ls1137\">increases </span><span class=\"pp-class-20 pa t73557 l73565 ls4282\">in </span><span class=\"pp-class-20 pa t73557 l73566 ls2965\">variable </span><span class=\"pp-class-20 pa t73557 l73567 ls3675\">lease </span><span class=\"pp-class-20 pa t73557 l73568 ls350\">payments </span><span class=\"pp-class-20 pa t73557 l73569 ls622\">based </span><span class=\"pp-class-20 pa t73557 l73570 ls4753\">on </span><span class=\"pp-class-20 pa t73557 l73571 ls2867\">an </span><span class=\"pp-class-20 pa t73557 l73572 ls348\">index </span><span class=\"pp-class-20 pa t73557 l73573 ls1872\">or </span><span class=\"pp-class-20 pa t73557 l73574 ls3888\">rate, </span><span class=\"pp-class-20 pa t73575 l3 ls631\">which </span><span class=\"pp-class-20 pa t73575 l73576 ls305\">are </span><span class=\"pp-class-20 pa t73575 l73577 ls994\">not </span><span class=\"pp-class-20 pa t73575 l73578 ls305\">included </span><span class=\"pp-class-20 pa t73575 l73579 ls324\">in </span><span class=\"pp-class-20 pa t73575 l73580 ls451\">the </span><span class=\"pp-class-20 pa t73575 l73581 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73582 ls15987\">liability </span><span class=\"pp-class-20 pa t73575 l73583 ls2041\">until </span><span class=\"pp-class-20 pa t73575 l73584 ls151\">they </span><span class=\"pp-class-20 pa t73575 l73585 ls715\">take </span><span class=\"pp-class-20 pa t73575 l73586 ls876\">effect. </span><span class=\"pp-class-20 pa t73575 l73587 ls1607\">When </span><span class=\"pp-class-20 pa t73575 l73588 ls2487\">adjustments </span><span class=\"pp-class-20 pa t73575 l73589 ls309\">to </span><span class=\"pp-class-20 pa t73575 l69744 ls297\">lease </span><span class=\"pp-class-20 pa t73575 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t73591 l3 ls4560\">based </span><span class=\"pp-class-20 pa t73591 l73592 ls16127\">on </span><span class=\"pp-class-20 pa t73591 l73593 ls9447\">an </span><span class=\"pp-class-20 pa t73591 l73594 ls720\">index </span><span class=\"pp-class-20 pa t73591 l73595 ls1196\">or </span><span class=\"pp-class-20 pa t73591 l73596 ls1403\">rate </span><span class=\"pp-class-20 pa t73591 l73597 ls1219\">take </span><span class=\"pp-class-20 pa t73591 l73598 ls979\">effect, </span><span class=\"pp-class-20 pa t73591 l73599 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73600 ls392\">lease </span><span class=\"pp-class-20 pa t73591 l73601 ls6614\">liability </span><span class=\"pp-class-20 pa t73591 l73602 ls2309\">is </span><span class=\"pp-class-20 pa t73591 l73603 ls110\">reassessed </span><span class=\"pp-class-20 pa t73591 l73604 ls309\">and </span><span class=\"pp-class-20 pa t73591 l73605 ls397\">adjusted </span><span class=\"pp-class-20 pa t73591 l73606 ls238\">against </span><span class=\"pp-class-20 pa t73591 l73607 ls595\">the </span><span class=\"pp-class-20 pa t73591 l73608 ls73609\">right-of-</span><span class=\"pp-class-20 pa t73610 l3 ls4140\">use </span><span class=\"pp-class-20 pa t73610 l73611 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t73612 l3 ls740\">For </span><span class=\"pp-class-20 pa t73612 l73613 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73614 ls285\">with </span><span class=\"pp-class-20 pa t73612 l73615\">a </span><span class=\"pp-class-20 pa t73612 l73616 ls110\">term </span><span class=\"pp-class-20 pa t73612 l73617 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73618 ls823\">12 </span><span class=\"pp-class-20 pa t73612 l73619 ls2730\">months </span><span class=\"pp-class-20 pa t73612 l73620 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73621 ls817\">less </span><span class=\"pp-class-20 pa t73612 l73622 ls1613\">(short-term </span><span class=\"pp-class-20 pa t73612 l73623 ls10411\">leases) </span><span class=\"pp-class-20 pa t73612 l73624 ls2778\">or </span><span class=\"pp-class-20 pa t73612 l73625 ls10\">leases </span><span class=\"pp-class-20 pa t73612 l73626 ls295\">of </span><span class=\"pp-class-20 pa t73612 l73627 ls8964\">low-value </span><span class=\"pp-class-20 pa t73612 l73628 ls738\">items </span><span class=\"pp-class-20 pa t73612 l73629 ls309\">to </span><span class=\"pp-class-20 pa t73612 l73630 ls631\">which </span><span class=\"pp-class-20 pa t73612 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73631 l3 ls509\">Group </span><span class=\"pp-class-20 pa t73631 l73632 ls13614\">applies </span><span class=\"pp-class-20 pa t73631 l73633 ls527\">the </span><span class=\"pp-class-20 pa t73631 l73634 ls819\">recognition </span><span class=\"pp-class-20 pa t73631 l73635 ls8636\">exemptions </span><span class=\"pp-class-20 pa t73631 l73636 ls10951\">available </span><span class=\"pp-class-20 pa t73631 l73637 ls2953\">in </span><span class=\"pp-class-20 pa t73631 l73638 ls3100\">IFRS </span><span class=\"pp-class-20 pa t73631 l73639 ls7701\">16, </span><span class=\"pp-class-20 pa t73631 l73640 ls4165\">lease </span><span class=\"pp-class-20 pa t73631 l73641 ls2540\">payments </span><span class=\"pp-class-20 pa t73631 l73642 ls4399\">are </span><span class=\"pp-class-20 pa t73631 l73643 ls326\">recognised </span><span class=\"pp-class-20 pa t73631 l73644 ls12\">on </span><span class=\"pp-class-20 pa t73631 l73645 ls11462\">a </span><span class=\"pp-class-20 pa t73631 l73646 ls11969\">straight-</span><span class=\"pp-class-20 pa t73647 l3 ls178\">line </span><span class=\"pp-class-20 pa t73647 l73648 ls854\">basis </span><span class=\"pp-class-20 pa t73647 l73649 ls624\">as </span><span class=\"pp-class-20 pa t73647 l73650 ls15\">an </span><span class=\"pp-class-20 pa t73647 l73651 ls545\">expense </span><span class=\"pp-class-20 pa t73647 l73652 ls1247\">over </span><span class=\"pp-class-20 pa t73647 l73653 ls451\">the </span><span class=\"pp-class-20 pa t73647 l73654 ls297\">lease </span><span class=\"pp-class-20 pa t73647 l73655 ls920\">term.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__124": {
   "value": "<span class=\"pp-class-20 pa t73970 l3 ls2397\">During </span><span class=\"pp-class-20 pa t73970 l63428 ls689\">2025 </span><span class=\"pp-class-20 pa t73970 l73971 ls299\">and </span><span class=\"pp-class-20 pa t73970 l73972 ls1297\">2024, </span><span class=\"pp-class-20 pa t73970 l73973 ls9996\">no </span><span class=\"pp-class-20 pa t73970 l73974 ls1403\">government </span><span class=\"pp-class-20 pa t73970 l73975 ls4731\">grants </span><span class=\"pp-class-20 pa t73970 l73976 ls2264\">have </span><span class=\"pp-class-20 pa t73970 l73977 ls2266\">been </span><span class=\"pp-class-20 pa t73970 l73978 ls2326\">granted </span><span class=\"pp-class-20 pa t73970 l73979 ls309\">to </span><span class=\"pp-class-20 pa t73970 l73980 ls451\">the </span><span class=\"pp-class-20 pa t73970 l73981 ls1027\">Group.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__125": {
   "value": "<span class=\"pp-class-20 pa t73982 l3 ls8777\">No </span><span class=\"pp-class-20 pa t73982 l17973 ls414\">pledges </span><span class=\"pp-class-20 pa t73982 l73983 ls2264\">have </span><span class=\"pp-class-20 pa t73982 l73984 ls2266\">been </span><span class=\"pp-class-20 pa t73982 l73985 ls6326\">set </span><span class=\"pp-class-20 pa t73982 l73986 ls313\">on </span><span class=\"pp-class-20 pa t73982 l73987 ls451\">the </span><span class=\"pp-class-20 pa t73982 l73988 ls738\">items </span><span class=\"pp-class-20 pa t73982 l73989 ls295\">of </span><span class=\"pp-class-20 pa t73982 l73990 ls4165\">property, </span><span class=\"pp-class-20 pa t73982 l73991 ls705\">plant </span><span class=\"pp-class-20 pa t73982 l73992 ls299\">and </span><span class=\"pp-class-20 pa t73982 l52523 ls525\">equipment.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__127": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7733\"><div class=\" w4676 h74099 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls74100\">16. </span><span class=\"pp-class-19 pa t71657 l28304 ls3122\">Investments </span><span class=\"pp-class-19 pa t71657 l74101 ls307\">in </span><span class=\"pp-class-19 pa t71657 l74102 ls5099\">other </span><span class=\"pp-class-19 pa t71657 l74103 ls74104\">companies</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71662 l3 ls2762\">In </span><span class=\"pp-class-20 pa t71662 l74105 ls74106\">2019, </span><span class=\"pp-class-20 pa t71662 l74107 ls216\">Lotus </span><span class=\"pp-class-20 pa t71662 l74108 ls2767\">Bakeries </span><span class=\"pp-class-20 pa t71662 l74109 ls3897\">created </span><span class=\"pp-class-20 pa t71662 l74110 ls119\">the </span><span class=\"pp-class-20 pa t71662 l74111 ls1162\">corporate </span><span class=\"pp-class-20 pa t71662 l74112 ls1329\">venture </span><span class=\"pp-class-20 pa t71662 l74113 ls883\">fund </span><span class=\"pp-class-20 pa t71662 l74114 ls3601\">FF2032, </span><span class=\"pp-class-20 pa t71662 l74115 ls1769\">establishing </span><span class=\"pp-class-20 pa t71662 l74116 ls1326\">a </span><span class=\"pp-class-20 pa t71662 l74117 ls188\">platform </span><span class=\"pp-class-20 pa t71662 l74118 ls1113\">for </span><span class=\"pp-class-20 pa t71662 l74119 ls806\">investment </span><span class=\"pp-class-20 pa t71680 l3 ls3010\">in </span><span class=\"pp-class-20 pa t71680 l74120 ls2603\">promising </span><span class=\"pp-class-20 pa t71680 l74121 ls2477\">brands </span><span class=\"pp-class-20 pa t71680 l74122 ls2767\">and </span><span class=\"pp-class-20 pa t71680 l74123 ls525\">growth </span><span class=\"pp-class-20 pa t71680 l74124 ls3254\">companies </span><span class=\"pp-class-20 pa t71680 l73379 ls3071\">offering </span><span class=\"pp-class-20 pa t71680 l74125 ls7611\">innovative </span><span class=\"pp-class-20 pa t71680 l74126 ls962\">products, </span><span class=\"pp-class-20 pa t71680 l74127 ls1359\">technologies </span><span class=\"pp-class-20 pa t71680 l74128 ls6142\">or </span><span class=\"pp-class-20 pa t71680 l74129 ls1004\">market </span><span class=\"pp-class-20 pa t71680 l74130 ls184\">approaches </span><span class=\"pp-class-20 pa t71817 l3 ls365\">within </span><span class=\"pp-class-20 pa t71817 l74131 ls451\">the </span><span class=\"pp-class-20 pa t71817 l74132 ls1480\">food </span><span class=\"pp-class-20 pa t71817 l74133 ls1728\">sector.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls1405\">Considering </span><span class=\"pp-class-20 pa t71710 l74134 ls4731\">that </span><span class=\"pp-class-20 pa t71710 l74135 ls11462\">these </span><span class=\"pp-class-20 pa t71710 l74136 ls180\">investments </span><span class=\"pp-class-20 pa t71710 l74137 ls9861\">do </span><span class=\"pp-class-20 pa t71710 l74138 ls648\">not </span><span class=\"pp-class-20 pa t71710 l74139 ls2397\">provide </span><span class=\"pp-class-20 pa t71710 l74140 ls16534\">the </span><span class=\"pp-class-20 pa t71710 l74141 ls3187\">Group </span><span class=\"pp-class-20 pa t71710 l74142 ls1880\">any </span><span class=\"pp-class-20 pa t71710 l74143 ls4378\">control </span><span class=\"pp-class-20 pa t71710 l74144 ls20326\">or </span><span class=\"pp-class-20 pa t71710 l74145 xx96 ls967\">significant </span><span class=\"pp-class-20 pa t71710 l74146 xx96 ls1982\">influence, </span><span class=\"pp-class-20 pa t71710 l74147 ls9568\">the </span><span class=\"pp-class-20 pa t71727 l3 ls2274\">investments </span><span class=\"pp-class-20 pa t71727 l74148 ls1150\">are </span><span class=\"pp-class-20 pa t71727 l74149 ls9447\">valued </span><span class=\"pp-class-20 pa t71727 l74150 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74151 ls373\">fair </span><span class=\"pp-class-20 pa t71727 l74152 ls2665\">value. </span><span class=\"pp-class-20 pa t71727 l74153 ls74154\">An </span><span class=\"pp-class-20 pa t71727 l74155 ls4058\">irrevocable </span><span class=\"pp-class-20 pa t71727 l74156 ls9447\">election </span><span class=\"pp-class-20 pa t71727 l74157 ls5989\">has </span><span class=\"pp-class-20 pa t71727 l74158 ls25365\">been </span><span class=\"pp-class-20 pa t71727 l74159 ls3182\">made </span><span class=\"pp-class-20 pa t71727 l74160 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74161 ls83\">initial </span><span class=\"pp-class-20 pa t71727 l74162 ls1478\">recognition </span><span class=\"pp-class-20 pa t71727 l74163 ls1126\">to </span><span class=\"pp-class-20 pa t71852 l3 ls168\">measure </span><span class=\"pp-class-20 pa t71852 l74164 ls436\">the </span><span class=\"pp-class-20 pa t71852 l74165 ls759\">investments </span><span class=\"pp-class-20 pa t71852 l74166 ls489\">subsequently </span><span class=\"pp-class-20 pa t71852 l74167 ls1507\">at </span><span class=\"pp-class-20 pa t71852 l74168 ls686\">fair </span><span class=\"pp-class-20 pa t71852 l74169 ls2665\">value </span><span class=\"pp-class-20 pa t71852 l74170 ls1116\">through </span><span class=\"pp-class-20 pa t71852 l74171 ls740\">other </span><span class=\"pp-class-20 pa t71852 l74172 ls2487\">comprehensive </span><span class=\"pp-class-20 pa t71852 l74173 ls715\">income </span><span class=\"pp-class-20 pa t71852 l74174 ls759\">(FVTOCI), </span><span class=\"pp-class-20 pa t71852 l74175 ls4265\">with </span><span class=\"pp-class-20 pa t71868 l3 ls289\">dividend </span><span class=\"pp-class-20 pa t71868 l74176 ls422\">income </span><span class=\"pp-class-20 pa t71868 l74177 ls3551\">recognised </span><span class=\"pp-class-20 pa t71868 l74178 ls4226\">in </span><span class=\"pp-class-20 pa t71868 l74179 ls285\">the </span><span class=\"pp-class-20 pa t71868 l74180 ls516\">statement </span><span class=\"pp-class-20 pa t71868 l74181 ls3969\">of </span><span class=\"pp-class-20 pa t71868 l74182 xx96 ls3049\">profit </span><span class=\"pp-class-20 pa t71868 l74183 ls821\">or </span><span class=\"pp-class-20 pa t71868 l74184 ls283\">loss. </span><span class=\"pp-class-20 pa t71868 l74185 ls1113\">Investments </span><span class=\"pp-class-20 pa t71868 l74186 ls2594\">for </span><span class=\"pp-class-20 pa t71868 l74187 ls1361\">which </span><span class=\"pp-class-20 pa t71868 l74188 ls1493\">no </span><span class=\"pp-class-20 pa t71868 l74189 ls887\">fair </span><span class=\"pp-class-20 pa t71868 l74190 ls738\">value </span><span class=\"pp-class-20 pa t71868 l74191 ls180\">can </span><span class=\"pp-class-20 pa t71868 l74192 ls624\">be </span><span class=\"pp-class-20 pa t71882 l3 ls395\">determined </span><span class=\"pp-class-20 pa t71882 l74193 ls12657\">reliably, </span><span class=\"pp-class-20 pa t71882 l74194 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74195 ls1113\">recognised </span><span class=\"pp-class-20 pa t71882 l74196 ls1982\">at </span><span class=\"pp-class-20 pa t71882 l74197 ls3863\">historical </span><span class=\"pp-class-20 pa t71882 l74198 ls161\">cost </span><span class=\"pp-class-20 pa t71882 l74199 ls811\">and </span><span class=\"pp-class-20 pa t71882 l74200 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74201 ls2201\">reviewed </span><span class=\"pp-class-20 pa t71882 l74202 ls8775\">on </span><span class=\"pp-class-20 pa t71882 l74203 ls602\">a </span><span class=\"pp-class-20 pa t71882 l74204 ls337\">regular </span><span class=\"pp-class-20 pa t71882 l74205 ls689\">basis </span><span class=\"pp-class-20 pa t71882 l74206 ls489\">for </span><span class=\"pp-class-20 pa t71882 l74207 ls1380\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71912 l3 ls889\">The </span><span class=\"pp-class-20 pa t71912 l21606 ls496\">Group, </span><span class=\"pp-class-20 pa t71912 l74208 ls629\">through </span><span class=\"pp-class-20 pa t71912 l74209 ls248\">its </span><span class=\"pp-class-20 pa t71912 l11215 ls560\">subsidiary </span><span class=\"pp-class-20 pa t71912 l74210 ls3794\">FF2032, </span><span class=\"pp-class-20 pa t71912 l74211 ls2137\">has </span><span class=\"pp-class-20 pa t71912 l74212 ls3950\">minority </span><span class=\"pp-class-20 pa t71912 l74213 ls350\">shares </span><span class=\"pp-class-20 pa t71912 l74214 ls1602\">in:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71922 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71922 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71922 l6361 ls840\">Love </span><span class=\"pp-class-20 pa t71922 l74215 ls1109\">Brands </span><span class=\"pp-class-20 pa t71922 l74216 ls12391\">Inc., </span><span class=\"pp-class-20 pa t71922 l74217 ls15\">an </span><span class=\"pp-class-20 pa t71922 l74218 ls3425\">American </span><span class=\"pp-class-20 pa t71922 l74219 ls283\">company </span><span class=\"pp-class-20 pa t71922 l74220 ls631\">which </span><span class=\"pp-class-20 pa t71922 l74221 ls618\">markets </span><span class=\"pp-class-20 pa t71922 l74222 ls6746\">delicious </span><span class=\"pp-class-20 pa t71922 l74223 ls190\">crunchy </span><span class=\"pp-class-20 pa t71922 l74224 ls110\">corn </span><span class=\"pp-class-20 pa t71922 l74225 ls994\">snacks </span><span class=\"pp-class-20 pa t71922 l74226 ls2537\">under </span><span class=\"pp-class-20 pa t71922 l74227 ls451\">the </span><span class=\"pp-class-20 pa t71922 l74228 ls297\">LOVE </span><span class=\"pp-class-20 pa t71938 l6361 ls309\">Corn </span><span class=\"pp-class-20 pa t71938 l74229 ls1582\">name.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71950 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71950 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71950 l6361 ls428\">Partake </span><span class=\"pp-class-20 pa t71950 l74230 ls367\">Foods, </span><span class=\"pp-class-20 pa t71950 l74231 ls1268\">operating </span><span class=\"pp-class-20 pa t71950 l74232 ls324\">in </span><span class=\"pp-class-20 pa t71950 l74233 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74234 ls3425\">American </span><span class=\"pp-class-20 pa t71950 l74235 ls4538\">market </span><span class=\"pp-class-20 pa t71950 l74236 ls285\">with </span><span class=\"pp-class-20 pa t71950 l74237 ls854\">cookies </span><span class=\"pp-class-20 pa t71950 l74238 ls1507\">free </span><span class=\"pp-class-20 pa t71950 l74239 ls1361\">from </span><span class=\"pp-class-20 pa t71950 l74240 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74241 ls2057\">top </span><span class=\"pp-class-20 pa t71950 l74242 ls728\">eight </span><span class=\"pp-class-20 pa t71950 l74243 ls6255\">allergens.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71966 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71966 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71966 l6361 ls2867\">Oot </span><span class=\"pp-class-20 pa t71966 l74244 ls1051\">Granola, </span><span class=\"pp-class-20 pa t71966 l74245\">a </span><span class=\"pp-class-20 pa t71966 l74246 ls534\">Dutch </span><span class=\"pp-class-20 pa t71966 l12562 ls468\">brand </span><span class=\"pp-class-20 pa t71966 l74247 ls631\">which </span><span class=\"pp-class-20 pa t71966 l74248 ls618\">markets </span><span class=\"pp-class-20 pa t71966 l74249 ls7088\">fresh, </span><span class=\"pp-class-20 pa t71966 l74250 ls4165\">organic </span><span class=\"pp-class-20 pa t71966 l74251 ls299\">and </span><span class=\"pp-class-20 pa t71966 l74252 ls1049\">gluten-free </span><span class=\"pp-class-20 pa t71966 l74253 ls720\">granola </span><span class=\"pp-class-20 pa t71966 l74254 ls337\">that </span><span class=\"pp-class-20 pa t71966 l18458 ls305\">are </span><span class=\"pp-class-20 pa t71966 l74255 ls2469\">low </span><span class=\"pp-class-20 pa t71966 l74256 ls324\">in </span><span class=\"pp-class-20 pa t72727 l6361 ls2684\">sugars. </span><span class=\"pp-class-20 pa t72727 l74257 ls2867\">Oot </span><span class=\"pp-class-20 pa t72727 l74258 ls392\">Granola </span><span class=\"pp-class-20 pa t72727 l74259 ls2137\">has </span><span class=\"pp-class-20 pa t72727 l74260\">a </span><span class=\"pp-class-20 pa t72727 l74261 ls1333\">pure </span><span class=\"pp-class-20 pa t72727 l74262 ls962\">online </span><span class=\"pp-class-20 pa t72727 l74263 ls1930\">\u2018direct-to-consumer\u2019 </span><span class=\"pp-class-20 pa t72727 l74264 ls4778\">concept.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72741 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72741 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72741 l6361 ls545\">IQBAR, </span><span class=\"pp-class-20 pa t72741 l74265 ls15\">an </span><span class=\"pp-class-20 pa t72741 l74266 ls3425\">American </span><span class=\"pp-class-20 pa t72741 l74267 ls283\">company </span><span class=\"pp-class-20 pa t72741 l74268 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t72741 l74269\">a </span><span class=\"pp-class-20 pa t72741 l74270 ls6326\">set </span><span class=\"pp-class-20 pa t72741 l74271 ls295\">of </span><span class=\"pp-class-20 pa t72741 l74272 ls188\">plant-based </span><span class=\"pp-class-20 pa t72741 l74273 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72741 l74274 ls4282\">bars </span><span class=\"pp-class-20 pa t72741 l74275 ls337\">that </span><span class=\"pp-class-20 pa t72741 l74276 ls356\">contain </span><span class=\"pp-class-20 pa t72741 l74277 ls3969\">six </span><span class=\"pp-class-20 pa t72756 l6361 ls1982\">brain </span><span class=\"pp-class-20 pa t72756 l74278 ls527\">nutrients </span><span class=\"pp-class-20 pa t72756 l74279 ls299\">and </span><span class=\"pp-class-20 pa t72756 l74280 ls337\">that </span><span class=\"pp-class-20 pa t72756 l74281 ls2053\">tick </span><span class=\"pp-class-20 pa t72756 l74282 ls163\">all </span><span class=\"pp-class-20 pa t72756 l74283 ls451\">the </span><span class=\"pp-class-20 pa t72756 l74284 ls464\">boxes </span><span class=\"pp-class-20 pa t72756 l74285 ls324\">in </span><span class=\"pp-class-20 pa t72756 l74286 ls3820\">terms </span><span class=\"pp-class-20 pa t72756 l74287 ls295\">of </span><span class=\"pp-class-20 pa t72756 l74288 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72756 l74289 xx96 ls1070\">profile.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74290 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74290 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74290 l6361 ls1083\">Aura </span><span class=\"pp-class-20 pa t74290 l74291 ls414\">Bora, </span><span class=\"pp-class-20 pa t74290 l74292\">a </span><span class=\"pp-class-20 pa t74290 l74293 ls1055\">US </span><span class=\"pp-class-20 pa t74290 l74294 ls283\">company </span><span class=\"pp-class-20 pa t74290 l74295 ls631\">which </span><span class=\"pp-class-20 pa t74290 l74296 ls689\">produces </span><span class=\"pp-class-20 pa t74290 l74297 ls1099\">natural </span><span class=\"pp-class-20 pa t74290 l74298 ls560\">zero </span><span class=\"pp-class-20 pa t74290 l74299 ls777\">calorie </span><span class=\"pp-class-20 pa t74290 l74300 ls4706\">sparkling </span><span class=\"pp-class-20 pa t74290 l74301 ls962\">water </span><span class=\"pp-class-20 pa t74290 l74302 ls1017\">infused </span><span class=\"pp-class-20 pa t74290 l74303 ls285\">with </span><span class=\"pp-class-20 pa t74290 l74304 ls647\">real </span><span class=\"pp-class-20 pa t74290 l74305 ls220\">herbs, </span><span class=\"pp-class-20 pa t74306 l6361 ls214\">fruits </span><span class=\"pp-class-20 pa t74306 l74307 ls299\">and </span><span class=\"pp-class-20 pa t74306 l74308 xx96 ls2965\">flowers.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74309 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74309 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74309 l6361 ls883\">Fit </span><span class=\"pp-class-20 pa t74309 l74310 ls5783\">Joy, </span><span class=\"pp-class-20 pa t74309 l74311\">a </span><span class=\"pp-class-20 pa t74309 l74312 ls1055\">US </span><span class=\"pp-class-20 pa t74309 l74313 ls283\">company </span><span class=\"pp-class-20 pa t74309 l74314 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t74309 l74315 ls3033\">grain-free </span><span class=\"pp-class-20 pa t74309 l74316 ls537\">pretzels. </span><span class=\"pp-class-20 pa t74309 l74317 ls482\">Their </span><span class=\"pp-class-20 pa t74309 l74318 ls420\">products </span><span class=\"pp-class-20 pa t74309 l74319 ls305\">are </span><span class=\"pp-class-20 pa t74309 l74320 ls3127\">vegan, </span><span class=\"pp-class-20 pa t74309 l74321 ls190\">dairy-, </span><span class=\"pp-class-20 pa t74309 l74322 ls4092\">gluten-, </span><span class=\"pp-class-20 pa t74323 l6361 ls5441\">nut-free, </span><span class=\"pp-class-20 pa t74323 l74324 ls299\">and </span><span class=\"pp-class-20 pa t74323 l74325 ls373\">non-GMO.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74326 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74326 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74326 l6361 ls2434\">Lovebiotics, </span><span class=\"pp-class-20 pa t74326 l74327 ls15\">an </span><span class=\"pp-class-20 pa t74326 l74328 ls3425\">American </span><span class=\"pp-class-20 pa t74326 l74329 ls283\">company </span><span class=\"pp-class-20 pa t74326 l74330 ls631\">which </span><span class=\"pp-class-20 pa t74326 l74331 ls689\">produces </span><span class=\"pp-class-20 pa t74326 l52755 ls2162\">probiotic </span><span class=\"pp-class-20 pa t74326 l74332 ls1123\">coconut </span><span class=\"pp-class-20 pa t74326 l74333 ls3675\">yoghurt.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15662 l3 ls676\">In </span><span class=\"pp-class-20 pa t15662 l74334 ls557\">2025, </span><span class=\"pp-class-20 pa t15662 l74335 ls21427\">The </span><span class=\"pp-class-20 pa t15662 l74336 ls20756\">Good </span><span class=\"pp-class-20 pa t15662 l74337 ls406\">Crisp </span><span class=\"pp-class-20 pa t15662 l74338 ls342\">Company </span><span class=\"pp-class-20 pa t15662 l74339 ls11442\">was </span><span class=\"pp-class-20 pa t15662 l74340 ls967\">acquired </span><span class=\"pp-class-20 pa t15662 l74341 ls1451\">by </span><span class=\"pp-class-20 pa t15662 l74342 ls20735\">a </span><span class=\"pp-class-20 pa t15662 l74343 ls28229\">US </span><span class=\"pp-class-20 pa t15662 l74344 ls2185\">private </span><span class=\"pp-class-20 pa t15662 l74345 ls12\">equity </span><span class=\"pp-class-20 pa t15662 l74346 xx96 ls6788\">firm </span><span class=\"pp-class-20 pa t15662 l74347 ls811\">for </span><span class=\"pp-class-20 pa t15662 l74348 ls170\">undisclosed </span><span class=\"pp-class-20 pa t15662 l74349 ls88\">terms. </span><span class=\"pp-class-20 pa t15662 l74350 ls53949\">As </span><span class=\"pp-class-20 pa t15666 l3 ls2440\">part </span><span class=\"pp-class-20 pa t15666 l74351 ls295\">of </span><span class=\"pp-class-20 pa t15666 l74352 ls377\">this </span><span class=\"pp-class-20 pa t15666 l74353 ls835\">transaction, </span><span class=\"pp-class-20 pa t15666 l74354 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74355 ls1478\">Group </span><span class=\"pp-class-20 pa t15666 l74356 ls216\">divested </span><span class=\"pp-class-20 pa t15666 l74357 ls248\">its </span><span class=\"pp-class-20 pa t15666 l74358 ls3950\">minority </span><span class=\"pp-class-20 pa t15666 l74359 ls1588\">stake. </span><span class=\"pp-class-20 pa t15666 l74360 ls889\">The </span><span class=\"pp-class-20 pa t15666 l74361 ls352\">result </span><span class=\"pp-class-20 pa t15666 l74362 ls377\">generated </span><span class=\"pp-class-20 pa t15666 l74363 ls1361\">from </span><span class=\"pp-class-20 pa t15666 l74364 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74365 ls190\">disposal </span><span class=\"pp-class-20 pa t15666 l68567 ls324\">is </span><span class=\"pp-class-20 pa t15667 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t15667 l74366 ls324\">in </span><span class=\"pp-class-20 pa t15667 l74367 ls1921\">other </span><span class=\"pp-class-20 pa t15667 l74368 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t15667 l74369 ls2172\">income.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__128-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7733\"><div class=\" w4676 h74099 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls74100\">16. </span><span class=\"pp-class-19 pa t71657 l28304 ls3122\">Investments </span><span class=\"pp-class-19 pa t71657 l74101 ls307\">in </span><span class=\"pp-class-19 pa t71657 l74102 ls5099\">other </span><span class=\"pp-class-19 pa t71657 l74103 ls74104\">companies</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71662 l3 ls2762\">In </span><span class=\"pp-class-20 pa t71662 l74105 ls74106\">2019, </span><span class=\"pp-class-20 pa t71662 l74107 ls216\">Lotus </span><span class=\"pp-class-20 pa t71662 l74108 ls2767\">Bakeries </span><span class=\"pp-class-20 pa t71662 l74109 ls3897\">created </span><span class=\"pp-class-20 pa t71662 l74110 ls119\">the </span><span class=\"pp-class-20 pa t71662 l74111 ls1162\">corporate </span><span class=\"pp-class-20 pa t71662 l74112 ls1329\">venture </span><span class=\"pp-class-20 pa t71662 l74113 ls883\">fund </span><span class=\"pp-class-20 pa t71662 l74114 ls3601\">FF2032, </span><span class=\"pp-class-20 pa t71662 l74115 ls1769\">establishing </span><span class=\"pp-class-20 pa t71662 l74116 ls1326\">a </span><span class=\"pp-class-20 pa t71662 l74117 ls188\">platform </span><span class=\"pp-class-20 pa t71662 l74118 ls1113\">for </span><span class=\"pp-class-20 pa t71662 l74119 ls806\">investment </span><span class=\"pp-class-20 pa t71680 l3 ls3010\">in </span><span class=\"pp-class-20 pa t71680 l74120 ls2603\">promising </span><span class=\"pp-class-20 pa t71680 l74121 ls2477\">brands </span><span class=\"pp-class-20 pa t71680 l74122 ls2767\">and </span><span class=\"pp-class-20 pa t71680 l74123 ls525\">growth </span><span class=\"pp-class-20 pa t71680 l74124 ls3254\">companies </span><span class=\"pp-class-20 pa t71680 l73379 ls3071\">offering </span><span class=\"pp-class-20 pa t71680 l74125 ls7611\">innovative </span><span class=\"pp-class-20 pa t71680 l74126 ls962\">products, </span><span class=\"pp-class-20 pa t71680 l74127 ls1359\">technologies </span><span class=\"pp-class-20 pa t71680 l74128 ls6142\">or </span><span class=\"pp-class-20 pa t71680 l74129 ls1004\">market </span><span class=\"pp-class-20 pa t71680 l74130 ls184\">approaches </span><span class=\"pp-class-20 pa t71817 l3 ls365\">within </span><span class=\"pp-class-20 pa t71817 l74131 ls451\">the </span><span class=\"pp-class-20 pa t71817 l74132 ls1480\">food </span><span class=\"pp-class-20 pa t71817 l74133 ls1728\">sector.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls1405\">Considering </span><span class=\"pp-class-20 pa t71710 l74134 ls4731\">that </span><span class=\"pp-class-20 pa t71710 l74135 ls11462\">these </span><span class=\"pp-class-20 pa t71710 l74136 ls180\">investments </span><span class=\"pp-class-20 pa t71710 l74137 ls9861\">do </span><span class=\"pp-class-20 pa t71710 l74138 ls648\">not </span><span class=\"pp-class-20 pa t71710 l74139 ls2397\">provide </span><span class=\"pp-class-20 pa t71710 l74140 ls16534\">the </span><span class=\"pp-class-20 pa t71710 l74141 ls3187\">Group </span><span class=\"pp-class-20 pa t71710 l74142 ls1880\">any </span><span class=\"pp-class-20 pa t71710 l74143 ls4378\">control </span><span class=\"pp-class-20 pa t71710 l74144 ls20326\">or </span><span class=\"pp-class-20 pa t71710 l74145 xx96 ls967\">significant </span><span class=\"pp-class-20 pa t71710 l74146 xx96 ls1982\">influence, </span><span class=\"pp-class-20 pa t71710 l74147 ls9568\">the </span><span class=\"pp-class-20 pa t71727 l3 ls2274\">investments </span><span class=\"pp-class-20 pa t71727 l74148 ls1150\">are </span><span class=\"pp-class-20 pa t71727 l74149 ls9447\">valued </span><span class=\"pp-class-20 pa t71727 l74150 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74151 ls373\">fair </span><span class=\"pp-class-20 pa t71727 l74152 ls2665\">value. </span><span class=\"pp-class-20 pa t71727 l74153 ls74154\">An </span><span class=\"pp-class-20 pa t71727 l74155 ls4058\">irrevocable </span><span class=\"pp-class-20 pa t71727 l74156 ls9447\">election </span><span class=\"pp-class-20 pa t71727 l74157 ls5989\">has </span><span class=\"pp-class-20 pa t71727 l74158 ls25365\">been </span><span class=\"pp-class-20 pa t71727 l74159 ls3182\">made </span><span class=\"pp-class-20 pa t71727 l74160 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74161 ls83\">initial </span><span class=\"pp-class-20 pa t71727 l74162 ls1478\">recognition </span><span class=\"pp-class-20 pa t71727 l74163 ls1126\">to </span><span class=\"pp-class-20 pa t71852 l3 ls168\">measure </span><span class=\"pp-class-20 pa t71852 l74164 ls436\">the </span><span class=\"pp-class-20 pa t71852 l74165 ls759\">investments </span><span class=\"pp-class-20 pa t71852 l74166 ls489\">subsequently </span><span class=\"pp-class-20 pa t71852 l74167 ls1507\">at </span><span class=\"pp-class-20 pa t71852 l74168 ls686\">fair </span><span class=\"pp-class-20 pa t71852 l74169 ls2665\">value </span><span class=\"pp-class-20 pa t71852 l74170 ls1116\">through </span><span class=\"pp-class-20 pa t71852 l74171 ls740\">other </span><span class=\"pp-class-20 pa t71852 l74172 ls2487\">comprehensive </span><span class=\"pp-class-20 pa t71852 l74173 ls715\">income </span><span class=\"pp-class-20 pa t71852 l74174 ls759\">(FVTOCI), </span><span class=\"pp-class-20 pa t71852 l74175 ls4265\">with </span><span class=\"pp-class-20 pa t71868 l3 ls289\">dividend </span><span class=\"pp-class-20 pa t71868 l74176 ls422\">income </span><span class=\"pp-class-20 pa t71868 l74177 ls3551\">recognised </span><span class=\"pp-class-20 pa t71868 l74178 ls4226\">in </span><span class=\"pp-class-20 pa t71868 l74179 ls285\">the </span><span class=\"pp-class-20 pa t71868 l74180 ls516\">statement </span><span class=\"pp-class-20 pa t71868 l74181 ls3969\">of </span><span class=\"pp-class-20 pa t71868 l74182 xx96 ls3049\">profit </span><span class=\"pp-class-20 pa t71868 l74183 ls821\">or </span><span class=\"pp-class-20 pa t71868 l74184 ls283\">loss. </span><span class=\"pp-class-20 pa t71868 l74185 ls1113\">Investments </span><span class=\"pp-class-20 pa t71868 l74186 ls2594\">for </span><span class=\"pp-class-20 pa t71868 l74187 ls1361\">which </span><span class=\"pp-class-20 pa t71868 l74188 ls1493\">no </span><span class=\"pp-class-20 pa t71868 l74189 ls887\">fair </span><span class=\"pp-class-20 pa t71868 l74190 ls738\">value </span><span class=\"pp-class-20 pa t71868 l74191 ls180\">can </span><span class=\"pp-class-20 pa t71868 l74192 ls624\">be </span><span class=\"pp-class-20 pa t71882 l3 ls395\">determined </span><span class=\"pp-class-20 pa t71882 l74193 ls12657\">reliably, </span><span class=\"pp-class-20 pa t71882 l74194 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74195 ls1113\">recognised </span><span class=\"pp-class-20 pa t71882 l74196 ls1982\">at </span><span class=\"pp-class-20 pa t71882 l74197 ls3863\">historical </span><span class=\"pp-class-20 pa t71882 l74198 ls161\">cost </span><span class=\"pp-class-20 pa t71882 l74199 ls811\">and </span><span class=\"pp-class-20 pa t71882 l74200 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74201 ls2201\">reviewed </span><span class=\"pp-class-20 pa t71882 l74202 ls8775\">on </span><span class=\"pp-class-20 pa t71882 l74203 ls602\">a </span><span class=\"pp-class-20 pa t71882 l74204 ls337\">regular </span><span class=\"pp-class-20 pa t71882 l74205 ls689\">basis </span><span class=\"pp-class-20 pa t71882 l74206 ls489\">for </span><span class=\"pp-class-20 pa t71882 l74207 ls1380\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71912 l3 ls889\">The </span><span class=\"pp-class-20 pa t71912 l21606 ls496\">Group, </span><span class=\"pp-class-20 pa t71912 l74208 ls629\">through </span><span class=\"pp-class-20 pa t71912 l74209 ls248\">its </span><span class=\"pp-class-20 pa t71912 l11215 ls560\">subsidiary </span><span class=\"pp-class-20 pa t71912 l74210 ls3794\">FF2032, </span><span class=\"pp-class-20 pa t71912 l74211 ls2137\">has </span><span class=\"pp-class-20 pa t71912 l74212 ls3950\">minority </span><span class=\"pp-class-20 pa t71912 l74213 ls350\">shares </span><span class=\"pp-class-20 pa t71912 l74214 ls1602\">in:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71922 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71922 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71922 l6361 ls840\">Love </span><span class=\"pp-class-20 pa t71922 l74215 ls1109\">Brands </span><span class=\"pp-class-20 pa t71922 l74216 ls12391\">Inc., </span><span class=\"pp-class-20 pa t71922 l74217 ls15\">an </span><span class=\"pp-class-20 pa t71922 l74218 ls3425\">American </span><span class=\"pp-class-20 pa t71922 l74219 ls283\">company </span><span class=\"pp-class-20 pa t71922 l74220 ls631\">which </span><span class=\"pp-class-20 pa t71922 l74221 ls618\">markets </span><span class=\"pp-class-20 pa t71922 l74222 ls6746\">delicious </span><span class=\"pp-class-20 pa t71922 l74223 ls190\">crunchy </span><span class=\"pp-class-20 pa t71922 l74224 ls110\">corn </span><span class=\"pp-class-20 pa t71922 l74225 ls994\">snacks </span><span class=\"pp-class-20 pa t71922 l74226 ls2537\">under </span><span class=\"pp-class-20 pa t71922 l74227 ls451\">the </span><span class=\"pp-class-20 pa t71922 l74228 ls297\">LOVE </span><span class=\"pp-class-20 pa t71938 l6361 ls309\">Corn </span><span class=\"pp-class-20 pa t71938 l74229 ls1582\">name.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71950 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71950 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71950 l6361 ls428\">Partake </span><span class=\"pp-class-20 pa t71950 l74230 ls367\">Foods, </span><span class=\"pp-class-20 pa t71950 l74231 ls1268\">operating </span><span class=\"pp-class-20 pa t71950 l74232 ls324\">in </span><span class=\"pp-class-20 pa t71950 l74233 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74234 ls3425\">American </span><span class=\"pp-class-20 pa t71950 l74235 ls4538\">market </span><span class=\"pp-class-20 pa t71950 l74236 ls285\">with </span><span class=\"pp-class-20 pa t71950 l74237 ls854\">cookies </span><span class=\"pp-class-20 pa t71950 l74238 ls1507\">free </span><span class=\"pp-class-20 pa t71950 l74239 ls1361\">from </span><span class=\"pp-class-20 pa t71950 l74240 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74241 ls2057\">top </span><span class=\"pp-class-20 pa t71950 l74242 ls728\">eight </span><span class=\"pp-class-20 pa t71950 l74243 ls6255\">allergens.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71966 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71966 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71966 l6361 ls2867\">Oot </span><span class=\"pp-class-20 pa t71966 l74244 ls1051\">Granola, </span><span class=\"pp-class-20 pa t71966 l74245\">a </span><span class=\"pp-class-20 pa t71966 l74246 ls534\">Dutch </span><span class=\"pp-class-20 pa t71966 l12562 ls468\">brand </span><span class=\"pp-class-20 pa t71966 l74247 ls631\">which </span><span class=\"pp-class-20 pa t71966 l74248 ls618\">markets </span><span class=\"pp-class-20 pa t71966 l74249 ls7088\">fresh, </span><span class=\"pp-class-20 pa t71966 l74250 ls4165\">organic </span><span class=\"pp-class-20 pa t71966 l74251 ls299\">and </span><span class=\"pp-class-20 pa t71966 l74252 ls1049\">gluten-free </span><span class=\"pp-class-20 pa t71966 l74253 ls720\">granola </span><span class=\"pp-class-20 pa t71966 l74254 ls337\">that </span><span class=\"pp-class-20 pa t71966 l18458 ls305\">are </span><span class=\"pp-class-20 pa t71966 l74255 ls2469\">low </span><span class=\"pp-class-20 pa t71966 l74256 ls324\">in </span><span class=\"pp-class-20 pa t72727 l6361 ls2684\">sugars. </span><span class=\"pp-class-20 pa t72727 l74257 ls2867\">Oot </span><span class=\"pp-class-20 pa t72727 l74258 ls392\">Granola </span><span class=\"pp-class-20 pa t72727 l74259 ls2137\">has </span><span class=\"pp-class-20 pa t72727 l74260\">a </span><span class=\"pp-class-20 pa t72727 l74261 ls1333\">pure </span><span class=\"pp-class-20 pa t72727 l74262 ls962\">online </span><span class=\"pp-class-20 pa t72727 l74263 ls1930\">\u2018direct-to-consumer\u2019 </span><span class=\"pp-class-20 pa t72727 l74264 ls4778\">concept.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72741 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72741 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72741 l6361 ls545\">IQBAR, </span><span class=\"pp-class-20 pa t72741 l74265 ls15\">an </span><span class=\"pp-class-20 pa t72741 l74266 ls3425\">American </span><span class=\"pp-class-20 pa t72741 l74267 ls283\">company </span><span class=\"pp-class-20 pa t72741 l74268 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t72741 l74269\">a </span><span class=\"pp-class-20 pa t72741 l74270 ls6326\">set </span><span class=\"pp-class-20 pa t72741 l74271 ls295\">of </span><span class=\"pp-class-20 pa t72741 l74272 ls188\">plant-based </span><span class=\"pp-class-20 pa t72741 l74273 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72741 l74274 ls4282\">bars </span><span class=\"pp-class-20 pa t72741 l74275 ls337\">that </span><span class=\"pp-class-20 pa t72741 l74276 ls356\">contain </span><span class=\"pp-class-20 pa t72741 l74277 ls3969\">six </span><span class=\"pp-class-20 pa t72756 l6361 ls1982\">brain </span><span class=\"pp-class-20 pa t72756 l74278 ls527\">nutrients </span><span class=\"pp-class-20 pa t72756 l74279 ls299\">and </span><span class=\"pp-class-20 pa t72756 l74280 ls337\">that </span><span class=\"pp-class-20 pa t72756 l74281 ls2053\">tick </span><span class=\"pp-class-20 pa t72756 l74282 ls163\">all </span><span class=\"pp-class-20 pa t72756 l74283 ls451\">the </span><span class=\"pp-class-20 pa t72756 l74284 ls464\">boxes </span><span class=\"pp-class-20 pa t72756 l74285 ls324\">in </span><span class=\"pp-class-20 pa t72756 l74286 ls3820\">terms </span><span class=\"pp-class-20 pa t72756 l74287 ls295\">of </span><span class=\"pp-class-20 pa t72756 l74288 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72756 l74289 xx96 ls1070\">profile.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74290 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74290 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74290 l6361 ls1083\">Aura </span><span class=\"pp-class-20 pa t74290 l74291 ls414\">Bora, </span><span class=\"pp-class-20 pa t74290 l74292\">a </span><span class=\"pp-class-20 pa t74290 l74293 ls1055\">US </span><span class=\"pp-class-20 pa t74290 l74294 ls283\">company </span><span class=\"pp-class-20 pa t74290 l74295 ls631\">which </span><span class=\"pp-class-20 pa t74290 l74296 ls689\">produces </span><span class=\"pp-class-20 pa t74290 l74297 ls1099\">natural </span><span class=\"pp-class-20 pa t74290 l74298 ls560\">zero </span><span class=\"pp-class-20 pa t74290 l74299 ls777\">calorie </span><span class=\"pp-class-20 pa t74290 l74300 ls4706\">sparkling </span><span class=\"pp-class-20 pa t74290 l74301 ls962\">water </span><span class=\"pp-class-20 pa t74290 l74302 ls1017\">infused </span><span class=\"pp-class-20 pa t74290 l74303 ls285\">with </span><span class=\"pp-class-20 pa t74290 l74304 ls647\">real </span><span class=\"pp-class-20 pa t74290 l74305 ls220\">herbs, </span><span class=\"pp-class-20 pa t74306 l6361 ls214\">fruits </span><span class=\"pp-class-20 pa t74306 l74307 ls299\">and </span><span class=\"pp-class-20 pa t74306 l74308 xx96 ls2965\">flowers.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74309 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74309 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74309 l6361 ls883\">Fit </span><span class=\"pp-class-20 pa t74309 l74310 ls5783\">Joy, </span><span class=\"pp-class-20 pa t74309 l74311\">a </span><span class=\"pp-class-20 pa t74309 l74312 ls1055\">US </span><span class=\"pp-class-20 pa t74309 l74313 ls283\">company </span><span class=\"pp-class-20 pa t74309 l74314 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t74309 l74315 ls3033\">grain-free </span><span class=\"pp-class-20 pa t74309 l74316 ls537\">pretzels. </span><span class=\"pp-class-20 pa t74309 l74317 ls482\">Their </span><span class=\"pp-class-20 pa t74309 l74318 ls420\">products </span><span class=\"pp-class-20 pa t74309 l74319 ls305\">are </span><span class=\"pp-class-20 pa t74309 l74320 ls3127\">vegan, </span><span class=\"pp-class-20 pa t74309 l74321 ls190\">dairy-, </span><span class=\"pp-class-20 pa t74309 l74322 ls4092\">gluten-, </span><span class=\"pp-class-20 pa t74323 l6361 ls5441\">nut-free, </span><span class=\"pp-class-20 pa t74323 l74324 ls299\">and </span><span class=\"pp-class-20 pa t74323 l74325 ls373\">non-GMO.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74326 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74326 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74326 l6361 ls2434\">Lovebiotics, </span><span class=\"pp-class-20 pa t74326 l74327 ls15\">an </span><span class=\"pp-class-20 pa t74326 l74328 ls3425\">American </span><span class=\"pp-class-20 pa t74326 l74329 ls283\">company </span><span class=\"pp-class-20 pa t74326 l74330 ls631\">which </span><span class=\"pp-class-20 pa t74326 l74331 ls689\">produces </span><span class=\"pp-class-20 pa t74326 l52755 ls2162\">probiotic </span><span class=\"pp-class-20 pa t74326 l74332 ls1123\">coconut </span><span class=\"pp-class-20 pa t74326 l74333 ls3675\">yoghurt.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15662 l3 ls676\">In </span><span class=\"pp-class-20 pa t15662 l74334 ls557\">2025, </span><span class=\"pp-class-20 pa t15662 l74335 ls21427\">The </span><span class=\"pp-class-20 pa t15662 l74336 ls20756\">Good </span><span class=\"pp-class-20 pa t15662 l74337 ls406\">Crisp </span><span class=\"pp-class-20 pa t15662 l74338 ls342\">Company </span><span class=\"pp-class-20 pa t15662 l74339 ls11442\">was </span><span class=\"pp-class-20 pa t15662 l74340 ls967\">acquired </span><span class=\"pp-class-20 pa t15662 l74341 ls1451\">by </span><span class=\"pp-class-20 pa t15662 l74342 ls20735\">a </span><span class=\"pp-class-20 pa t15662 l74343 ls28229\">US </span><span class=\"pp-class-20 pa t15662 l74344 ls2185\">private </span><span class=\"pp-class-20 pa t15662 l74345 ls12\">equity </span><span class=\"pp-class-20 pa t15662 l74346 xx96 ls6788\">firm </span><span class=\"pp-class-20 pa t15662 l74347 ls811\">for </span><span class=\"pp-class-20 pa t15662 l74348 ls170\">undisclosed </span><span class=\"pp-class-20 pa t15662 l74349 ls88\">terms. </span><span class=\"pp-class-20 pa t15662 l74350 ls53949\">As </span><span class=\"pp-class-20 pa t15666 l3 ls2440\">part </span><span class=\"pp-class-20 pa t15666 l74351 ls295\">of </span><span class=\"pp-class-20 pa t15666 l74352 ls377\">this </span><span class=\"pp-class-20 pa t15666 l74353 ls835\">transaction, </span><span class=\"pp-class-20 pa t15666 l74354 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74355 ls1478\">Group </span><span class=\"pp-class-20 pa t15666 l74356 ls216\">divested </span><span class=\"pp-class-20 pa t15666 l74357 ls248\">its </span><span class=\"pp-class-20 pa t15666 l74358 ls3950\">minority </span><span class=\"pp-class-20 pa t15666 l74359 ls1588\">stake. </span><span class=\"pp-class-20 pa t15666 l74360 ls889\">The </span><span class=\"pp-class-20 pa t15666 l74361 ls352\">result </span><span class=\"pp-class-20 pa t15666 l74362 ls377\">generated </span><span class=\"pp-class-20 pa t15666 l74363 ls1361\">from </span><span class=\"pp-class-20 pa t15666 l74364 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74365 ls190\">disposal </span><span class=\"pp-class-20 pa t15666 l68567 ls324\">is </span><span class=\"pp-class-20 pa t15667 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t15667 l74366 ls324\">in </span><span class=\"pp-class-20 pa t15667 l74367 ls1921\">other </span><span class=\"pp-class-20 pa t15667 l74368 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t15667 l74369 ls2172\">income.</span></p><div class=\"pp-class-4\" id=\"pp-id-7682\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx78941 tro6 xx78942\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78943 l3 ls8008\">32. </span><span class=\"pp-class-19 pa t78943 l79278 ls69358\">Consolidation </span><span class=\"pp-class-19 pa t78943 l79279 ls19650\">scope</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7818\"><div class=\" w4676 h79280 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l23115\">Name</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79282\">Address</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79283 ls70378\">VAT </span><span class=\"pp-class-118 pa t79281 l79284\">or </span><span class=\"pp-class-118 pa t79281 l79285 ls1097\">national </span><span class=\"pp-class-118 pa t79281 l79286\">number</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79288\">2025 </span><span class=\"pp-class-118 pa t79281 l79289\">%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79290\">2024 </span><span class=\"pp-class-118 pa t79281 l79291\">%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l23115\">Lotus </span><span class=\"pp-class-65 pa t79292 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79292 l57996\">Belgi\u00eb </span><span class=\"pp-class-65 pa t79292 l79293\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79292 l79294\">52, </span><span class=\"pp-class-65 pa t79292 l79295\">9971 </span><span class=\"pp-class-65 pa t79292 l79296\">Lembeke, </span><span class=\"pp-class-65 pa t79292 l79297\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79292 l79284\">BE </span><span class=\"pp-class-65 pa t79292 l79298\">0421.694.038</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79299\"></span><span class=\"pp-class-65 pa t79292 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79301\"></span><span class=\"pp-class-65 pa t79292 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l23115\">Interwaffles </span><span class=\"pp-class-65 pa t79303 l79304 ls1908\">SA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79282 ls354\">Rue </span><span class=\"pp-class-65 pa t79303 l79305\">de </span><span class=\"pp-class-65 pa t79303 l79306\">Li\u00e8ge </span><span class=\"pp-class-65 pa t79303 l79307\">39, </span><span class=\"pp-class-65 pa t79303 l79308\">6180 </span><span class=\"pp-class-65 pa t79303 l79309\">Courcelles, </span><span class=\"pp-class-65 pa t79303 l79310\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79303 l79284\">BE </span><span class=\"pp-class-65 pa t79303 l79298\">0439.312.406</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79299\"></span><span class=\"pp-class-65 pa t79303 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79301\"></span><span class=\"pp-class-65 pa t79303 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l23115\">Lotus </span><span class=\"pp-class-65 pa t79311 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79311 l57996\">Corporate </span><span class=\"pp-class-65 pa t79311 l79312\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79311 l79294\">1, </span><span class=\"pp-class-65 pa t79311 l79313\">9971 </span><span class=\"pp-class-65 pa t79311 l79314\">Lembeke, </span><span class=\"pp-class-65 pa t79311 l79315\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79311 l79284\">BE </span><span class=\"pp-class-65 pa t79311 l79298\">0881.664.870</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79299\"></span><span class=\"pp-class-65 pa t79311 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79301\"></span><span class=\"pp-class-65 pa t79311 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l23115\">Lotus </span><span class=\"pp-class-65 pa t79316 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79316 l57996\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79316 l79294\">1, </span><span class=\"pp-class-65 pa t79316 l79313\">9971 </span><span class=\"pp-class-65 pa t79316 l79314\">Lembeke, </span><span class=\"pp-class-65 pa t79316 l79315\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79316 l79284\">BE </span><span class=\"pp-class-65 pa t79316 l79298\">0401.030.860</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79299\"></span><span class=\"pp-class-65 pa t79316 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79301\"></span><span class=\"pp-class-65 pa t79316 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l23115\">Cremers-Ribert </span><span class=\"pp-class-65 pa t79317 l79318\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79317 l79294\">52, </span><span class=\"pp-class-65 pa t79317 l79295\">9971 </span><span class=\"pp-class-65 pa t79317 l79296\">Lembeke, </span><span class=\"pp-class-65 pa t79317 l79297\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79317 l79284\">BE </span><span class=\"pp-class-65 pa t79317 l79298\">0427.808.008</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79299\"></span><span class=\"pp-class-65 pa t79317 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79301\"></span><span class=\"pp-class-65 pa t79317 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79319 l79320 ls18525\">Willems </span><span class=\"pp-class-65 pa t79319 l79321\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79282\">Nieuwendorpe </span><span class=\"pp-class-65 pa t79319 l79322\">33 </span><span class=\"pp-class-65 pa t79319 l79323\">Bus </span><span class=\"pp-class-65 pa t79319 l79324\">C, </span><span class=\"pp-class-65 pa t79319 l79325\">9900 </span><span class=\"pp-class-65 pa t79319 l79326\">Eeklo, </span><span class=\"pp-class-65 pa t79319 l79327\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79319 l79284\">BE </span><span class=\"pp-class-65 pa t79319 l79298\">0401.006.413</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79299\"></span><span class=\"pp-class-65 pa t79319 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79301\"></span><span class=\"pp-class-65 pa t79319 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l23115\">Lotus </span><span class=\"pp-class-65 pa t79328 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79328 l57996\">France </span><span class=\"pp-class-65 pa t79328 l79329\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79282\">Place </span><span class=\"pp-class-65 pa t79328 l79330\">du </span><span class=\"pp-class-65 pa t79328 l79331\">Ch\u00e2teau </span><span class=\"pp-class-65 pa t79328 l79332\">9 </span><span class=\"pp-class-65 pa t79328 l79333\">bis, </span><span class=\"pp-class-65 pa t79328 l79334\">59560 </span><span class=\"pp-class-65 pa t79328 l79335\">Comines, </span><span class=\"pp-class-65 pa t79328 l66124\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79328 l79284\">FR93 </span><span class=\"pp-class-65 pa t79328 l79336\">320 </span><span class=\"pp-class-65 pa t79328 l79337\">509 </span><span class=\"pp-class-65 pa t79328 l79338\">755</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79299\"></span><span class=\"pp-class-65 pa t79328 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79301\"></span><span class=\"pp-class-65 pa t79328 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79339 l79320 ls634\">Vander </span><span class=\"pp-class-65 pa t79339 l79340\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79282\">Place </span><span class=\"pp-class-65 pa t79339 l79330\">du </span><span class=\"pp-class-65 pa t79339 l79331\">Ch\u00e2teau </span><span class=\"pp-class-65 pa t79339 l79332\">9 </span><span class=\"pp-class-65 pa t79339 l79333\">bis, </span><span class=\"pp-class-65 pa t79339 l79334\">59560 </span><span class=\"pp-class-65 pa t79339 l79335\">Comines, </span><span class=\"pp-class-65 pa t79339 l66124\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79339 l79284\">FR28 </span><span class=\"pp-class-65 pa t79339 l79336\">472 </span><span class=\"pp-class-65 pa t79339 l79337\">500 </span><span class=\"pp-class-65 pa t79339 l79338\">941</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79299\"></span><span class=\"pp-class-65 pa t79339 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79301\"></span><span class=\"pp-class-65 pa t79339 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79341 l79320\">Le </span><span class=\"pp-class-65 pa t79341 l79342\">Glazik </span><span class=\"pp-class-65 pa t79341 l79343\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79282\">815 </span><span class=\"pp-class-65 pa t79341 l79344 ls2975\">Avenue </span><span class=\"pp-class-65 pa t79341 l79345\">du </span><span class=\"pp-class-65 pa t79341 l79346 ls107\">Pays </span><span class=\"pp-class-65 pa t79341 l79347\">Glazik, </span><span class=\"pp-class-65 pa t79341 l79348\">29510 </span><span class=\"pp-class-65 pa t79341 l79349\">Briec-de-l'Odet, </span><span class=\"pp-class-65 pa t79341 l79350\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79341 l79284\">FR95 </span><span class=\"pp-class-65 pa t79341 l79336\">377 </span><span class=\"pp-class-65 pa t79341 l79337\">380 </span><span class=\"pp-class-65 pa t79341 l79338\">985</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79299\"></span><span class=\"pp-class-65 pa t79341 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79301\"></span><span class=\"pp-class-65 pa t79341 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l23115\">Enkhuizer </span><span class=\"pp-class-65 pa t79351 l79352 ls11446\">Koekfabriek </span><span class=\"pp-class-65 pa t79351 l79353\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79282\">Oosterdijk </span><span class=\"pp-class-65 pa t79351 l79354\">3e, </span><span class=\"pp-class-65 pa t79351 l79355\">1601 </span><span class=\"pp-class-65 pa t79351 l79356 ls12078\">DA </span><span class=\"pp-class-65 pa t79351 l79357\">Enkhuizen, </span><span class=\"pp-class-65 pa t79351 l79358 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79351 l79284\">NL823011112B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79299\"></span><span class=\"pp-class-65 pa t79351 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79301\"></span><span class=\"pp-class-65 pa t79351 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l23115 ls11446\">Koninklijke </span><span class=\"pp-class-65 pa t79359 l79360 ls1447\">Peijnenburg </span><span class=\"pp-class-65 pa t79359 l79361\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79359 l79362\">45, </span><span class=\"pp-class-65 pa t79359 l79363\">5664 </span><span class=\"pp-class-65 pa t79359 l79364\">HB </span><span class=\"pp-class-65 pa t79359 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79359 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79359 l79284\">NL003897187B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79299\"></span><span class=\"pp-class-65 pa t79359 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79301\"></span><span class=\"pp-class-65 pa t79359 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l23115 ls9851\">Peijnenburg's </span><span class=\"pp-class-65 pa t79367 l61639 ls8148\">Koekfabrieken </span><span class=\"pp-class-65 pa t79367 l79368\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79367 l79362\">45, </span><span class=\"pp-class-65 pa t79367 l79363\">5664 </span><span class=\"pp-class-65 pa t79367 l79364\">HB </span><span class=\"pp-class-65 pa t79367 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79367 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79367 l79284\">NL001351576B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79299\"></span><span class=\"pp-class-65 pa t79367 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79301\"></span><span class=\"pp-class-65 pa t79367 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l23115\">WK </span><span class=\"pp-class-65 pa t79369 l79370 ls622\">Koek </span><span class=\"pp-class-65 pa t79369 l79371\">Bakkerij </span><span class=\"pp-class-65 pa t79369 l79372\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79282\">Streek </span><span class=\"pp-class-65 pa t79369 l79373\">71, </span><span class=\"pp-class-65 pa t79369 l79374\">8464 </span><span class=\"pp-class-65 pa t79369 l79375\">NE </span><span class=\"pp-class-65 pa t79369 l79376\">Sintjohannesga, </span><span class=\"pp-class-65 pa t79369 l79377 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79369 l79284\">NL006634151B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79299\"></span><span class=\"pp-class-65 pa t79369 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79301\"></span><span class=\"pp-class-65 pa t79369 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l23115\">WK </span><span class=\"pp-class-65 pa t79378 l79370 ls622\">Koek </span><span class=\"pp-class-65 pa t79378 l79371\">Beheer </span><span class=\"pp-class-65 pa t79378 l79379\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79282\">Streek </span><span class=\"pp-class-65 pa t79378 l79373\">71, </span><span class=\"pp-class-65 pa t79378 l79374\">8464 </span><span class=\"pp-class-65 pa t79378 l79375\">NE </span><span class=\"pp-class-65 pa t79378 l79376\">Sintjohannesga, </span><span class=\"pp-class-65 pa t79378 l79377 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79378 l79284\">NL006634199B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79299\"></span><span class=\"pp-class-65 pa t79378 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79301\"></span><span class=\"pp-class-65 pa t79378 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l23115\">Lotus </span><span class=\"pp-class-65 pa t79380 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79380 l57996\">Nederland </span><span class=\"pp-class-65 pa t79380 l79381\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79380 l79362\">45, </span><span class=\"pp-class-65 pa t79380 l79363\">5664 </span><span class=\"pp-class-65 pa t79380 l79364\">HB </span><span class=\"pp-class-65 pa t79380 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79380 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79380 l79284\">NL004458953B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79299\"></span><span class=\"pp-class-65 pa t79380 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79301\"></span><span class=\"pp-class-65 pa t79380 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l23115\">Lotus </span><span class=\"pp-class-65 pa t79382 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79382 l57996\">GmbH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79282 ls1593\">Ro\u00dfstra\u00dfe </span><span class=\"pp-class-65 pa t79382 l79383\">92, </span><span class=\"pp-class-65 pa t79382 l79384\">40476 </span><span class=\"pp-class-65 pa t79382 l79385\">D\u00fcsseldorf, </span><span class=\"pp-class-65 pa t79382 l79386\">DE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79382 l79284\">DE </span><span class=\"pp-class-65 pa t79382 l79387\">811 </span><span class=\"pp-class-65 pa t79382 l79388\">842 </span><span class=\"pp-class-65 pa t79382 l79389\">770</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79302\">100.00</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l23115\">Lotus </span><span class=\"pp-class-65 pa t79390 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79390 l57996\">R\u00e9assurances </span><span class=\"pp-class-65 pa t79390 l79391 ls12078\">SA </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79282\">74, </span><span class=\"pp-class-65 pa t79390 l79392 ls354\">Rue </span><span class=\"pp-class-65 pa t79390 l79393\">de </span><span class=\"pp-class-65 pa t79390 l79394\">Merl, </span><span class=\"pp-class-65 pa t79390 l79395\">2146 </span><span class=\"pp-class-65 pa t79390 l79396\">Luxembourg, </span><span class=\"pp-class-65 pa t79390 l79397 ls1570\">L</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79283\">R.C.S. </span><span class=\"pp-class-65 pa t79390 l79398\">Luxembourg </span><span class=\"pp-class-65 pa t79390 l79399\">B53262</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79299\"></span><span class=\"pp-class-65 pa t79390 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79301\"></span><span class=\"pp-class-65 pa t79390 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l23115\">Lotus </span><span class=\"pp-class-65 pa t79400 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79400 l57996\">International </span><span class=\"pp-class-65 pa t79400 l79401\">und </span><span class=\"pp-class-65 pa t79400 l79402\">Schweiz </span><span class=\"pp-class-65 pa t79400 l79403\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79400 l79404\">24, </span><span class=\"pp-class-65 pa t79400 l79405\">6340 </span><span class=\"pp-class-65 pa t79400 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79400 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79400 l79284\">CHE-105.424.218</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79299\"></span><span class=\"pp-class-65 pa t79400 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79301\"></span><span class=\"pp-class-65 pa t79400 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l23115\">Lotus </span><span class=\"pp-class-65 pa t79408 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79408 l57996\">Corporate </span><span class=\"pp-class-65 pa t79408 l79312\">Switzerland </span><span class=\"pp-class-65 pa t79408 l79409\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79408 l79404\">24, </span><span class=\"pp-class-65 pa t79408 l79405\">6340 </span><span class=\"pp-class-65 pa t79408 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79408 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79408 l79284\">CHE-345.298.240</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79299\"></span><span class=\"pp-class-65 pa t79408 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l71537\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l23115\">FF2032 </span><span class=\"pp-class-65 pa t79410 l79411\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79410 l79404\">24, </span><span class=\"pp-class-65 pa t79410 l79405\">6340 </span><span class=\"pp-class-65 pa t79410 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79410 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79410 l79284\">CHE-241.819.783</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79299\"></span><span class=\"pp-class-65 pa t79410 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79301\"></span><span class=\"pp-class-65 pa t79410 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l23115\">Lotus </span><span class=\"pp-class-65 pa t79412 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79412 l57996\">CZ </span><span class=\"pp-class-65 pa t79412 l79413\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79282\">Americk\u00e1 </span><span class=\"pp-class-65 pa t79412 l79414\">415/36, </span><span class=\"pp-class-65 pa t79412 l79415\">120 </span><span class=\"pp-class-65 pa t79412 l79416\">00 </span><span class=\"pp-class-65 pa t79412 l79417 ls324\">Praha </span><span class=\"pp-class-65 pa t79412 l79418\">2, </span><span class=\"pp-class-65 pa t79412 l79419\">CZ</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79412 l79284\">CZ </span><span class=\"pp-class-65 pa t79412 l79420\">271 </span><span class=\"pp-class-65 pa t79412 l79421\">447 </span><span class=\"pp-class-65 pa t79412 l79422\">55</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79299\"></span><span class=\"pp-class-65 pa t79412 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79301\"></span><span class=\"pp-class-65 pa t79412 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l23115\">Lotus </span><span class=\"pp-class-65 pa t79423 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79423 l57996\">North </span><span class=\"pp-class-65 pa t79423 l79424\">America </span><span class=\"pp-class-65 pa t79423 l79425\">Inc.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79282\">1000 </span><span class=\"pp-class-65 pa t79423 l79426\">Sansome </span><span class=\"pp-class-65 pa t79423 l79427\">Street </span><span class=\"pp-class-65 pa t79423 l79428\">Suite </span><span class=\"pp-class-65 pa t79423 l79429\">350, </span><span class=\"pp-class-65 pa t79423 l79430\">San </span><span class=\"pp-class-65 pa t79423 l79431\">Francisco, </span><span class=\"pp-class-65 pa t79423 l79432 ls12078\">CA </span><span class=\"pp-class-65 pa t79423 l79433\">94111-1323, </span><span class=\"pp-class-65 pa t79423 l79434 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79283\">IRS </span><span class=\"pp-class-65 pa t79423 l79435\">94-3124525</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79299\"></span><span class=\"pp-class-65 pa t79423 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79301\"></span><span class=\"pp-class-65 pa t79423 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l23115\">Lotus </span><span class=\"pp-class-65 pa t79436 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79436 l57996\">US, </span><span class=\"pp-class-65 pa t79436 l79437\">LLC</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79282\">2010 </span><span class=\"pp-class-65 pa t79436 l79426 ls107\">Park </span><span class=\"pp-class-65 pa t79436 l79438\">Center </span><span class=\"pp-class-65 pa t79436 l79439\">Drive, </span><span class=\"pp-class-65 pa t79436 l79440\">Mebane, </span><span class=\"pp-class-65 pa t79436 l79441\">NC </span><span class=\"pp-class-65 pa t79436 l79442\">27302, </span><span class=\"pp-class-65 pa t79436 l79443 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79283\">IRS </span><span class=\"pp-class-65 pa t79436 l79435\">82-1300286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79299\"></span><span class=\"pp-class-65 pa t79436 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79301\"></span><span class=\"pp-class-65 pa t79436 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l23115\">Lotus </span><span class=\"pp-class-65 pa t79444 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79444 l57996\">US </span><span class=\"pp-class-65 pa t79444 l79445\">Manufacturing, </span><span class=\"pp-class-65 pa t79444 l79446\">LLC</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79282\">2010 </span><span class=\"pp-class-65 pa t79444 l79426 ls107\">Park </span><span class=\"pp-class-65 pa t79444 l79438\">Center </span><span class=\"pp-class-65 pa t79444 l79439\">Drive, </span><span class=\"pp-class-65 pa t79444 l79440\">Mebane, </span><span class=\"pp-class-65 pa t79444 l79441\">NC </span><span class=\"pp-class-65 pa t79444 l79442\">27302, </span><span class=\"pp-class-65 pa t79444 l79443 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79283\">IRS </span><span class=\"pp-class-65 pa t79444 l79435\">82-2542596</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79299\"></span><span class=\"pp-class-65 pa t79444 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79301\"></span><span class=\"pp-class-65 pa t79444 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l23115\">Lotus </span><span class=\"pp-class-65 pa t79447 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79447 l79448\">Austria </span><span class=\"pp-class-65 pa t79447 l79449\">GmbH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79282\">Fleischmarkt </span><span class=\"pp-class-65 pa t79447 l79450\">1/6/12, </span><span class=\"pp-class-65 pa t79447 l79451\">1010 </span><span class=\"pp-class-65 pa t79447 l79452 ls11740\">Wien, </span><span class=\"pp-class-65 pa t79447 l79453 ls79454\">AT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79447 l79455 ls3969\">ATU72710827</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79299\"></span><span class=\"pp-class-65 pa t79447 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79301\"></span><span class=\"pp-class-65 pa t79447 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l23115\">Lotus </span><span class=\"pp-class-65 pa t79456 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79456 l57996\">UK </span><span class=\"pp-class-65 pa t79456 l79457\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79282\">First </span><span class=\"pp-class-65 pa t79456 l79458\">Floor </span><span class=\"pp-class-65 pa t79456 l79459 ls1036\">Premises, </span><span class=\"pp-class-65 pa t79456 l12637\">Whitecroft </span><span class=\"pp-class-65 pa t79456 l79460\">House, </span><span class=\"pp-class-65 pa t79456 l79461\">51 </span><span class=\"pp-class-65 pa t79456 l79462 ls1083\">Water </span><span class=\"pp-class-65 pa t79456 l79463\">Lane, </span><span class=\"pp-class-65 pa t79456 l79464 ls289\">Wilmslow, </span><span class=\"pp-class-65 pa t79456 l79465\">Cheshire </span><span class=\"pp-class-65 pa t79456 l79466\">SK9 </span><span class=\"pp-class-65 pa t79456 l79467\">5BQ, </span><span class=\"pp-class-65 pa t79456 l79468\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79456 l79284\">GB </span><span class=\"pp-class-65 pa t79456 l79469\">896 </span><span class=\"pp-class-65 pa t79456 l79470\">168 </span><span class=\"pp-class-65 pa t79456 l79471\">761</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79299\"></span><span class=\"pp-class-65 pa t79456 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79301\"></span><span class=\"pp-class-65 pa t79456 l79302\">100.00 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7819\"><div class=\" w4676 h79476 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l23115\">Name</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79282\">Address</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79283 ls70378\">VAT </span><span class=\"pp-class-118 pa t79281 l79284\">or </span><span class=\"pp-class-118 pa t79281 l79285 ls1097\">national </span><span class=\"pp-class-118 pa t79281 l79286\">number</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79288\">2025 </span><span class=\"pp-class-118 pa t79281 l79289\">%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79290\">2024 </span><span class=\"pp-class-118 pa t79281 l79291\">%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l23115\">Natural </span><span class=\"pp-class-65 pa t79292 l79477\">Balance </span><span class=\"pp-class-65 pa t79292 l79478\">Foods </span><span class=\"pp-class-65 pa t79292 l79479\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79282\">Second </span><span class=\"pp-class-65 pa t79292 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79292 l79481\">45 </span><span class=\"pp-class-65 pa t79292 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79292 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79292 l79484\">St. </span><span class=\"pp-class-65 pa t79292 l79485\">Albans, </span><span class=\"pp-class-65 pa t79292 l79486\">AL1 </span><span class=\"pp-class-65 pa t79292 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79292 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79292 l79284\">GB </span><span class=\"pp-class-65 pa t79292 l79469\">841 </span><span class=\"pp-class-65 pa t79292 l79470\">254 </span><span class=\"pp-class-65 pa t79292 l79471\">348</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79489\"></span><span class=\"pp-class-65 pa t79292 l79490\">97.90 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79491\"></span><span class=\"pp-class-65 pa t79292 l71526\">97.90 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l23115\">Urban </span><span class=\"pp-class-65 pa t79303 l79492\">Fresh </span><span class=\"pp-class-65 pa t79303 l79493\">Foods </span><span class=\"pp-class-65 pa t79303 l79494\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79282\">Second </span><span class=\"pp-class-65 pa t79303 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79303 l79481\">45 </span><span class=\"pp-class-65 pa t79303 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79303 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79303 l79484\">St. </span><span class=\"pp-class-65 pa t79303 l79485\">Albans, </span><span class=\"pp-class-65 pa t79303 l79486\">AL1 </span><span class=\"pp-class-65 pa t79303 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79303 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79303 l79284\">GB </span><span class=\"pp-class-65 pa t79303 l79469\">883 </span><span class=\"pp-class-65 pa t79303 l79470\">060 </span><span class=\"pp-class-65 pa t79303 l79471\">032</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79299\"></span><span class=\"pp-class-65 pa t79303 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79301\"></span><span class=\"pp-class-65 pa t79303 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l23115\">The </span><span class=\"pp-class-65 pa t79311 l69867 ls622\">Kids </span><span class=\"pp-class-65 pa t79311 l79495\">Food </span><span class=\"pp-class-65 pa t79311 l79496\">Company </span><span class=\"pp-class-65 pa t79311 l79000\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79282\">Second </span><span class=\"pp-class-65 pa t79311 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79311 l79481\">45 </span><span class=\"pp-class-65 pa t79311 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79311 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79311 l79484\">St. </span><span class=\"pp-class-65 pa t79311 l79485\">Albans, </span><span class=\"pp-class-65 pa t79311 l79486\">AL1 </span><span class=\"pp-class-65 pa t79311 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79311 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79311 l79284\">GB </span><span class=\"pp-class-65 pa t79311 l79469\">977 </span><span class=\"pp-class-65 pa t79311 l79470\">396 </span><span class=\"pp-class-65 pa t79311 l79471\">157</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79299\"></span><span class=\"pp-class-65 pa t79311 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79301\"></span><span class=\"pp-class-65 pa t79311 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l23115 ls1451\">Peter's </span><span class=\"pp-class-65 pa t79316 l79497 ls4795\">Yard </span><span class=\"pp-class-65 pa t79316 l66960\">Wholesale </span><span class=\"pp-class-65 pa t79316 l79498\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79282\">Second </span><span class=\"pp-class-65 pa t79316 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79316 l79481\">45 </span><span class=\"pp-class-65 pa t79316 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79316 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79316 l79484\">St. </span><span class=\"pp-class-65 pa t79316 l79485\">Albans, </span><span class=\"pp-class-65 pa t79316 l79486\">AL1 </span><span class=\"pp-class-65 pa t79316 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79316 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79316 l79284\">GB </span><span class=\"pp-class-65 pa t79316 l79469\">938 </span><span class=\"pp-class-65 pa t79316 l79470\">740 </span><span class=\"pp-class-65 pa t79316 l79471\">100</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79299\"></span><span class=\"pp-class-65 pa t79316 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79301\"></span><span class=\"pp-class-65 pa t79316 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l23115\">Lotus </span><span class=\"pp-class-65 pa t79317 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79317 l57996\">Espana </span><span class=\"pp-class-65 pa t79317 l79499\">S.L.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79282\">C/ </span><span class=\"pp-class-65 pa t79317 l79500\">Severo </span><span class=\"pp-class-65 pa t79317 l74185\">Ochoa, </span><span class=\"pp-class-65 pa t79317 l79501\">3, </span><span class=\"pp-class-65 pa t79317 l79502\">2a </span><span class=\"pp-class-65 pa t79317 l79503\">Planta </span><span class=\"pp-class-65 pa t79317 l79504\">Oficina </span><span class=\"pp-class-65 pa t79317 l79505\">8A, </span><span class=\"pp-class-65 pa t79317 l79506\">28232 </span><span class=\"pp-class-65 pa t79317 l79507\">Las </span><span class=\"pp-class-65 pa t79317 l79508 ls6305\">Rozas </span><span class=\"pp-class-65 pa t79317 l79509\">(Madrid), </span><span class=\"pp-class-65 pa t79317 l79510\">ES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79317 l79284\">ESB80405137</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79299\"></span><span class=\"pp-class-65 pa t79317 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79301\"></span><span class=\"pp-class-65 pa t79317 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l23115\">AB </span><span class=\"pp-class-65 pa t79319 l79511\">Annas </span><span class=\"pp-class-65 pa t79319 l79512 ls1527\">Pepparkakor</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79282\">Radiov\u00e4gen </span><span class=\"pp-class-65 pa t79319 l79513\">23, </span><span class=\"pp-class-65 pa t79319 l79514\">SE </span><span class=\"pp-class-65 pa t79319 l79515\">135 </span><span class=\"pp-class-65 pa t79319 l79516\">48 </span><span class=\"pp-class-65 pa t79319 l79517 ls929\">Tyres\u00f6, </span><span class=\"pp-class-65 pa t79319 l79518\">SE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79319 l79284\">SE556149914501</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79299\"></span><span class=\"pp-class-65 pa t79319 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79301\"></span><span class=\"pp-class-65 pa t79319 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l23115\">Annas </span><span class=\"pp-class-65 pa t79328 l79519\">- </span><span class=\"pp-class-65 pa t79328 l79520\">Lotus </span><span class=\"pp-class-65 pa t79328 l79521\">Bakeries </span><span class=\"pp-class-65 pa t79328 l79522\">Holding </span><span class=\"pp-class-65 pa t79328 l79523\">AB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79282\">Radiov\u00e4gen </span><span class=\"pp-class-65 pa t79328 l79513\">23, </span><span class=\"pp-class-65 pa t79328 l79514\">SE </span><span class=\"pp-class-65 pa t79328 l79515\">135 </span><span class=\"pp-class-65 pa t79328 l79516\">48 </span><span class=\"pp-class-65 pa t79328 l79517 ls929\">Tyres\u00f6, </span><span class=\"pp-class-65 pa t79328 l79518\">SE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79328 l79524\">no. </span><span class=\"pp-class-65 pa t79328 l79525\">556757-7241</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79299\"></span><span class=\"pp-class-65 pa t79328 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79301\"></span><span class=\"pp-class-65 pa t79328 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l23115\">Lotus </span><span class=\"pp-class-65 pa t79339 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79339 l79448\">Asia </span><span class=\"pp-class-65 pa t79339 l3487 ls1451\">Pacific </span><span class=\"pp-class-65 pa t79339 l79526\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79282\">Level </span><span class=\"pp-class-65 pa t79339 l79527\">16, </span><span class=\"pp-class-65 pa t79339 l79528\">The </span><span class=\"pp-class-65 pa t79339 l79529\">Lee </span><span class=\"pp-class-65 pa t79339 l79530\">Garden </span><span class=\"pp-class-65 pa t79339 l79531 ls9499\">Two, </span><span class=\"pp-class-65 pa t79339 l79532\">28 </span><span class=\"pp-class-65 pa t79339 l79533 ls3127\">Yun </span><span class=\"pp-class-65 pa t79339 l79534 ls107\">Ping </span><span class=\"pp-class-65 pa t79339 l79535 ls6305\">Road, </span><span class=\"pp-class-65 pa t79339 l79536\">Causeway </span><span class=\"pp-class-65 pa t79339 l79537 ls3775\">Bay, </span><span class=\"pp-class-65 pa t79339 l79538\">HK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79283\">Inland </span><span class=\"pp-class-65 pa t79339 l79539 ls1415\">Revenue </span><span class=\"pp-class-65 pa t79339 l79540\">Department </span><span class=\"pp-class-65 pa t79339 l79541\">file </span><span class=\"pp-class-65 pa t79542 l79283\">no. </span><span class=\"pp-class-65 pa t79542 l79543\">22/51477387</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79299\"></span><span class=\"pp-class-65 pa t79339 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79301\"></span><span class=\"pp-class-65 pa t79339 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l23115 ls4586\">Lotus </span><span class=\"pp-class-65 pa t79544 l27189 ls1144\">Montr\u00e9al </span><span class=\"pp-class-65 pa t79544 l79545 ls3010\">Canada </span><span class=\"pp-class-65 pa t79544 l79546 ls627\">Inc.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79282 ls3148\">1, </span><span class=\"pp-class-65 pa t79544 l79547 ls929\">Place </span><span class=\"pp-class-65 pa t79544 l79548 ls3066\">Ville </span><span class=\"pp-class-65 pa t79544 l79549 ls1116\">Marie, </span><span class=\"pp-class-65 pa t79544 l79550 ls537\">Bureau </span><span class=\"pp-class-65 pa t79544 l79551 ls4753\">3000, </span><span class=\"pp-class-65 pa t79544 l79552 ls32755\">CA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79283 ls7715\">1179981312</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79299\"></span><span class=\"pp-class-65 pa t79544 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79301\"></span><span class=\"pp-class-65 pa t79544 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l23115\">Lotus </span><span class=\"pp-class-65 pa t79553 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79553 l57996\">China </span><span class=\"pp-class-65 pa t79553 l79554\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79282 ls7934\">Room </span><span class=\"pp-class-65 pa t79553 l79555\">01.02.06, </span><span class=\"pp-class-65 pa t79553 l79556\">Floor </span><span class=\"pp-class-65 pa t79553 l79557\">15, </span><span class=\"pp-class-65 pa t79553 l79558\">No. </span><span class=\"pp-class-65 pa t79553 l79559\">511 </span><span class=\"pp-class-65 pa t79553 l79560 ls127\">Weihai </span><span class=\"pp-class-65 pa t79553 l79561 ls6305\">Road, </span><span class=\"pp-class-65 pa t79553 l79562\">Jing'an </span><span class=\"pp-class-65 pa t79553 l79563\">Disctrict, </span><span class=\"pp-class-65 pa t79553 l79564\">Shanghai </span><span class=\"pp-class-65 pa t79553 l79565\">200041, </span><span class=\"pp-class-65 pa t79553 l79566 ls30100\">P.R. </span><span class=\"pp-class-65 pa t79553 l79567\">CN</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79553 l79524\">no. </span><span class=\"pp-class-65 pa t79568 l79283\">913100000781169357</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79299\"></span><span class=\"pp-class-65 pa t79553 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79301\"></span><span class=\"pp-class-65 pa t79553 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l23115 ls4586\">Lotus </span><span class=\"pp-class-65 pa t79569 l27189 ls207\">Asia </span><span class=\"pp-class-65 pa t79569 l79570 ls2767\">Pacific </span><span class=\"pp-class-65 pa t79569 l79571 ls210\">Management </span><span class=\"pp-class-65 pa t79569 l79572 ls1622\">Services </span><span class=\"pp-class-65 pa t79569 l79573 ls10411\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79282 ls1564\">No. </span><span class=\"pp-class-65 pa t79569 l79574 ls471\">725, </span><span class=\"pp-class-65 pa t79569 l79575 ls1109\">S-Metro </span><span class=\"pp-class-65 pa t79569 l42942 ls331\">Building, </span><span class=\"pp-class-65 pa t79569 l79576 ls10189\">11th </span><span class=\"pp-class-65 pa t79569 l79577 ls659\">Floor, </span><span class=\"pp-class-65 pa t79569 l79578 ls643\">Unit </span><span class=\"pp-class-65 pa t79569 l79579 ls1564\">No. </span><span class=\"pp-class-65 pa t79569 l79580 ls14412\">1102 </span><span class=\"pp-class-65 pa t79569 l79581 ls1480\">Sukhumvit </span><span class=\"pp-class-65 pa t79569 l79582 ls1051\">Road, </span><span class=\"pp-class-65 pa t79569 l79583 ls1482\">Klongton </span><span class=\"pp-class-65 pa t79569 l79584 ls98\">Nua </span><span class=\"pp-class-65 pa t79569 l79585 ls527\">ub-Distrit, </span><span class=\"pp-class-65 pa t79569 l79586 ls3125\">Wattana </span><span class=\"pp-class-65 pa t79569 l79587 ls3358\">District, </span><span class=\"pp-class-65 pa t79588 l79282 ls124\">Bangkok </span><span class=\"pp-class-65 pa t79588 l79589 ls8420\">10110, </span><span class=\"pp-class-65 pa t79588 l79590 ls11466\">TH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79283 ls79591\">VAT </span><span class=\"pp-class-65 pa t79569 l79592 ls4037\">0105567212789</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79302\">100.00</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l23115\">Lotus </span><span class=\"pp-class-65 pa t79378 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79378 l57996\">Italia </span><span class=\"pp-class-65 pa t79378 l79593 ls7632\">S.r.l.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79282 ls6305\">Regus </span><span class=\"pp-class-65 pa t79378 l79594\">Dante </span><span class=\"pp-class-65 pa t79378 l79595\">Cairoli, </span><span class=\"pp-class-65 pa t79378 l79596 ls1620\">Via </span><span class=\"pp-class-65 pa t79378 l79597\">Dante </span><span class=\"pp-class-65 pa t79378 l79598\">16, </span><span class=\"pp-class-65 pa t79378 l79599\">Quartiere </span><span class=\"pp-class-65 pa t79378 l79600\">Castello, </span><span class=\"pp-class-65 pa t79378 l79601\">20121 </span><span class=\"pp-class-65 pa t79378 l79602\">Milan, </span><span class=\"pp-class-65 pa t79378 l79603 ls4265\">IT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79378 l79284\">IT03029890211</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79299\"></span><span class=\"pp-class-65 pa t79378 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79301\"></span><span class=\"pp-class-65 pa t79378 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l23115\">Lotus </span><span class=\"pp-class-65 pa t79380 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79380 l57996\">Japan </span><span class=\"pp-class-65 pa t79380 l79604\">G.K.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79282 ls6305 wtro18317 wtr4681 tro18318 tr4682\">Regus </span><span class=\"pp-class-65 pa t79380 l79605 wtro18317 wtr4681 tro18318 tr4682\">Shiodome </span><span class=\"pp-class-65 pa t79380 l79606 wtro18317 wtr4681 tro18318 tr4682\">\u2013 </span><span class=\"pp-class-65 pa t79380 l79607 wtro18317 wtr4681 tro18318 tr4682\">office </span><span class=\"pp-class-65 pa t79380 l38641 wtro18317 wtr4681 tro18318 tr4682\">no. </span><span class=\"pp-class-65 pa t79380 l79608 wtro18317 wtr4681 tro18318 tr4682\">1493F </span><span class=\"pp-class-65 pa t79380 l79609 wtro18317 wtr4681 tro18318 tr4682\">Shiodome </span><span class=\"pp-class-65 pa t79380 l79610 ls281 wtro18317 wtr4681 tro18318 tr4682\">Building1-2-20 </span><span class=\"pp-class-65 pa t79380 l79611 wtro18317 wtr4681 tro18318 tr4682\">Kaigan, </span><span class=\"pp-class-65 pa t79380 l79612 ls1073 wtro18317 wtr4681 tro18318 tr4682\">Minato-Ku, </span><span class=\"pp-class-65 pa t79380 l79613 ls281 wtro18317 wtr4681 tro18318 tr4682\">JN</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79283\">0104-03-030721</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79299\"></span><span class=\"pp-class-65 pa t79380 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79301\"></span><span class=\"pp-class-65 pa t79380 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l23115\">Lotus </span><span class=\"pp-class-65 pa t79382 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79382 l57996 ls4987\">Korea </span><span class=\"pp-class-65 pa t79382 l79614\">Co. </span><span class=\"pp-class-65 pa t79382 l79615\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79282 ls34676\">4/F, </span><span class=\"pp-class-65 pa t79382 l79616 ls1017\">AIA </span><span class=\"pp-class-65 pa t79382 l79617 ls79618\">Tower, </span><span class=\"pp-class-65 pa t79382 l79619\">16 </span><span class=\"pp-class-65 pa t79382 l79620 ls8875\">Tongil-ro-2-gil, </span><span class=\"pp-class-65 pa t79382 l79621\">Jung-gu, </span><span class=\"pp-class-65 pa t79382 l79622\">Seoul </span><span class=\"pp-class-65 pa t79382 l79623\">04511, </span><span class=\"pp-class-65 pa t79382 l79624\">KR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79382 l79524\">no. </span><span class=\"pp-class-65 pa t79382 l79525\">128-81-19621</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79299\"></span><span class=\"pp-class-65 pa t79382 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79301\"></span><span class=\"pp-class-65 pa t79382 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l23115\">Lotus </span><span class=\"pp-class-65 pa t79390 l46671\">South </span><span class=\"pp-class-65 pa t79390 l79625\">Africa </span><span class=\"pp-class-65 pa t79390 l79626\">Manufacturing </span><span class=\"pp-class-65 pa t79390 l79627\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79282\">Erf </span><span class=\"pp-class-65 pa t79390 l79628\">4109 </span><span class=\"pp-class-65 pa t79390 l79629 ls1872\">Voortrekker </span><span class=\"pp-class-65 pa t79390 l79630 ls6305\">Road, </span><span class=\"pp-class-65 pa t79390 l79631 ls301\">Wolseley, </span><span class=\"pp-class-65 pa t79390 l79632 ls3592\">Western </span><span class=\"pp-class-65 pa t79390 l79633\">Cape </span><span class=\"pp-class-65 pa t79390 l79634\">6830, </span><span class=\"pp-class-65 pa t79390 l79635 ls1908\">ZA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79390 l79284\">4190279762</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79299\"></span><span class=\"pp-class-65 pa t79390 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79301\"></span><span class=\"pp-class-65 pa t79390 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l23115\">Lotus </span><span class=\"pp-class-65 pa t79400 l79636\">Asia </span><span class=\"pp-class-65 pa t79400 l79637 ls1451\">Pacific </span><span class=\"pp-class-65 pa t79400 l79638\">Manufacturing </span><span class=\"pp-class-65 pa t79400 l79639\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79282\">Summer </span><span class=\"pp-class-65 pa t79400 l79640\">Hill, </span><span class=\"pp-class-65 pa t79400 l79641\">Unit </span><span class=\"pp-class-65 pa t79400 l79415\">TT11, </span><span class=\"pp-class-65 pa t79400 l79642\">3rd </span><span class=\"pp-class-65 pa t79400 l79643 ls329\">Floor, </span><span class=\"pp-class-65 pa t79400 l79644\">No. </span><span class=\"pp-class-65 pa t79400 l79645\">1106 </span><span class=\"pp-class-65 pa t79400 l79646\">Sukhumvit </span><span class=\"pp-class-65 pa t79400 l79647 ls6305\">Road, </span><span class=\"pp-class-65 pa t79400 l79648 ls1447\">Phrakhanong </span><span class=\"pp-class-65 pa t79400 l79649\">Sub-district, </span><span class=\"pp-class-65 pa t79400 l79650\">Klongtoey </span><span class=\"pp-class-65 pa t79400 l79651\">District, </span><span class=\"pp-class-65 pa t79652 l79282\">Bangkok </span><span class=\"pp-class-65 pa t79652 l79653\">10110, </span><span class=\"pp-class-65 pa t79652 l79654\">TH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79400 l79284\">0105565109964</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79299\"></span><span class=\"pp-class-65 pa t79400 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79301\"></span><span class=\"pp-class-65 pa t79400 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l23115\">Lotus </span><span class=\"pp-class-65 pa t79655 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79655 l79448\">Australia </span><span class=\"pp-class-65 pa t79655 l79656 ls1620\">PTY </span><span class=\"pp-class-65 pa t79655 l79657\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79282 ls6305\">Regus </span><span class=\"pp-class-65 pa t79655 l79594\">\u2013 </span><span class=\"pp-class-65 pa t79655 l79658\">Level </span><span class=\"pp-class-65 pa t79655 l79659\">45, </span><span class=\"pp-class-65 pa t79655 l79660\">680 </span><span class=\"pp-class-65 pa t79655 l79661\">George </span><span class=\"pp-class-65 pa t79655 l79662\">Street, </span><span class=\"pp-class-65 pa t79655 l79663\">Sydney </span><span class=\"pp-class-65 pa t79655 l79664\">NSW </span><span class=\"pp-class-65 pa t79655 l79665\">2000, </span><span class=\"pp-class-65 pa t79655 l79666\">AU</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79283\">665 </span><span class=\"pp-class-65 pa t79655 l79667\">233 </span><span class=\"pp-class-65 pa t79655 l79668\">545 </span><span class=\"pp-class-65 pa t79655 l79669\">(ACN)</span><span class=\"pp-class-65 pa t79670 l79283\">44 </span><span class=\"pp-class-65 pa t79670 l79671\">665 </span><span class=\"pp-class-65 pa t79670 l79672\">233 </span><span class=\"pp-class-65 pa t79670 l79673\">545 </span><span class=\"pp-class-65 pa t79670 l79674\">(ABN)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79299\"></span><span class=\"pp-class-65 pa t79655 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79301\"></span><span class=\"pp-class-65 pa t79655 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l23115\">Lotus </span><span class=\"pp-class-65 pa t79675 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79675 l57996\">Southeast </span><span class=\"pp-class-65 pa t79675 l79676\">Asia </span><span class=\"pp-class-65 pa t79675 l79677\">Pte. </span><span class=\"pp-class-65 pa t79675 l79678\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79282\">12 </span><span class=\"pp-class-65 pa t79675 l79679\">Marina </span><span class=\"pp-class-65 pa t79675 l79680 ls2296\">View, </span><span class=\"pp-class-65 pa t79675 l79681\">#11-01, </span><span class=\"pp-class-65 pa t79675 l79682\">Asia </span><span class=\"pp-class-65 pa t79675 l79683\">Square </span><span class=\"pp-class-65 pa t79675 l79684 ls3500\">Tower </span><span class=\"pp-class-65 pa t79675 l79685\">2, </span><span class=\"pp-class-65 pa t79675 l79686\">018961 </span><span class=\"pp-class-65 pa t79675 l79687\">Singapore</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79283\">Entity </span><span class=\"pp-class-65 pa t79675 l79688\">UEN: </span><span class=\"pp-class-65 pa t79675 l79689\">202556355W</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l71537\">-</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__129-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7733\"><div class=\" w4676 h74099 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls74100\">16. </span><span class=\"pp-class-19 pa t71657 l28304 ls3122\">Investments </span><span class=\"pp-class-19 pa t71657 l74101 ls307\">in </span><span class=\"pp-class-19 pa t71657 l74102 ls5099\">other </span><span class=\"pp-class-19 pa t71657 l74103 ls74104\">companies</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71662 l3 ls2762\">In </span><span class=\"pp-class-20 pa t71662 l74105 ls74106\">2019, </span><span class=\"pp-class-20 pa t71662 l74107 ls216\">Lotus </span><span class=\"pp-class-20 pa t71662 l74108 ls2767\">Bakeries </span><span class=\"pp-class-20 pa t71662 l74109 ls3897\">created </span><span class=\"pp-class-20 pa t71662 l74110 ls119\">the </span><span class=\"pp-class-20 pa t71662 l74111 ls1162\">corporate </span><span class=\"pp-class-20 pa t71662 l74112 ls1329\">venture </span><span class=\"pp-class-20 pa t71662 l74113 ls883\">fund </span><span class=\"pp-class-20 pa t71662 l74114 ls3601\">FF2032, </span><span class=\"pp-class-20 pa t71662 l74115 ls1769\">establishing </span><span class=\"pp-class-20 pa t71662 l74116 ls1326\">a </span><span class=\"pp-class-20 pa t71662 l74117 ls188\">platform </span><span class=\"pp-class-20 pa t71662 l74118 ls1113\">for </span><span class=\"pp-class-20 pa t71662 l74119 ls806\">investment </span><span class=\"pp-class-20 pa t71680 l3 ls3010\">in </span><span class=\"pp-class-20 pa t71680 l74120 ls2603\">promising </span><span class=\"pp-class-20 pa t71680 l74121 ls2477\">brands </span><span class=\"pp-class-20 pa t71680 l74122 ls2767\">and </span><span class=\"pp-class-20 pa t71680 l74123 ls525\">growth </span><span class=\"pp-class-20 pa t71680 l74124 ls3254\">companies </span><span class=\"pp-class-20 pa t71680 l73379 ls3071\">offering </span><span class=\"pp-class-20 pa t71680 l74125 ls7611\">innovative </span><span class=\"pp-class-20 pa t71680 l74126 ls962\">products, </span><span class=\"pp-class-20 pa t71680 l74127 ls1359\">technologies </span><span class=\"pp-class-20 pa t71680 l74128 ls6142\">or </span><span class=\"pp-class-20 pa t71680 l74129 ls1004\">market </span><span class=\"pp-class-20 pa t71680 l74130 ls184\">approaches </span><span class=\"pp-class-20 pa t71817 l3 ls365\">within </span><span class=\"pp-class-20 pa t71817 l74131 ls451\">the </span><span class=\"pp-class-20 pa t71817 l74132 ls1480\">food </span><span class=\"pp-class-20 pa t71817 l74133 ls1728\">sector.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls1405\">Considering </span><span class=\"pp-class-20 pa t71710 l74134 ls4731\">that </span><span class=\"pp-class-20 pa t71710 l74135 ls11462\">these </span><span class=\"pp-class-20 pa t71710 l74136 ls180\">investments </span><span class=\"pp-class-20 pa t71710 l74137 ls9861\">do </span><span class=\"pp-class-20 pa t71710 l74138 ls648\">not </span><span class=\"pp-class-20 pa t71710 l74139 ls2397\">provide </span><span class=\"pp-class-20 pa t71710 l74140 ls16534\">the </span><span class=\"pp-class-20 pa t71710 l74141 ls3187\">Group </span><span class=\"pp-class-20 pa t71710 l74142 ls1880\">any </span><span class=\"pp-class-20 pa t71710 l74143 ls4378\">control </span><span class=\"pp-class-20 pa t71710 l74144 ls20326\">or </span><span class=\"pp-class-20 pa t71710 l74145 xx96 ls967\">significant </span><span class=\"pp-class-20 pa t71710 l74146 xx96 ls1982\">influence, </span><span class=\"pp-class-20 pa t71710 l74147 ls9568\">the </span><span class=\"pp-class-20 pa t71727 l3 ls2274\">investments </span><span class=\"pp-class-20 pa t71727 l74148 ls1150\">are </span><span class=\"pp-class-20 pa t71727 l74149 ls9447\">valued </span><span class=\"pp-class-20 pa t71727 l74150 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74151 ls373\">fair </span><span class=\"pp-class-20 pa t71727 l74152 ls2665\">value. </span><span class=\"pp-class-20 pa t71727 l74153 ls74154\">An </span><span class=\"pp-class-20 pa t71727 l74155 ls4058\">irrevocable </span><span class=\"pp-class-20 pa t71727 l74156 ls9447\">election </span><span class=\"pp-class-20 pa t71727 l74157 ls5989\">has </span><span class=\"pp-class-20 pa t71727 l74158 ls25365\">been </span><span class=\"pp-class-20 pa t71727 l74159 ls3182\">made </span><span class=\"pp-class-20 pa t71727 l74160 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74161 ls83\">initial </span><span class=\"pp-class-20 pa t71727 l74162 ls1478\">recognition </span><span class=\"pp-class-20 pa t71727 l74163 ls1126\">to </span><span class=\"pp-class-20 pa t71852 l3 ls168\">measure </span><span class=\"pp-class-20 pa t71852 l74164 ls436\">the </span><span class=\"pp-class-20 pa t71852 l74165 ls759\">investments </span><span class=\"pp-class-20 pa t71852 l74166 ls489\">subsequently </span><span class=\"pp-class-20 pa t71852 l74167 ls1507\">at </span><span class=\"pp-class-20 pa t71852 l74168 ls686\">fair </span><span class=\"pp-class-20 pa t71852 l74169 ls2665\">value </span><span class=\"pp-class-20 pa t71852 l74170 ls1116\">through </span><span class=\"pp-class-20 pa t71852 l74171 ls740\">other </span><span class=\"pp-class-20 pa t71852 l74172 ls2487\">comprehensive </span><span class=\"pp-class-20 pa t71852 l74173 ls715\">income </span><span class=\"pp-class-20 pa t71852 l74174 ls759\">(FVTOCI), </span><span class=\"pp-class-20 pa t71852 l74175 ls4265\">with </span><span class=\"pp-class-20 pa t71868 l3 ls289\">dividend </span><span class=\"pp-class-20 pa t71868 l74176 ls422\">income </span><span class=\"pp-class-20 pa t71868 l74177 ls3551\">recognised </span><span class=\"pp-class-20 pa t71868 l74178 ls4226\">in </span><span class=\"pp-class-20 pa t71868 l74179 ls285\">the </span><span class=\"pp-class-20 pa t71868 l74180 ls516\">statement </span><span class=\"pp-class-20 pa t71868 l74181 ls3969\">of </span><span class=\"pp-class-20 pa t71868 l74182 xx96 ls3049\">profit </span><span class=\"pp-class-20 pa t71868 l74183 ls821\">or </span><span class=\"pp-class-20 pa t71868 l74184 ls283\">loss. </span><span class=\"pp-class-20 pa t71868 l74185 ls1113\">Investments </span><span class=\"pp-class-20 pa t71868 l74186 ls2594\">for </span><span class=\"pp-class-20 pa t71868 l74187 ls1361\">which </span><span class=\"pp-class-20 pa t71868 l74188 ls1493\">no </span><span class=\"pp-class-20 pa t71868 l74189 ls887\">fair </span><span class=\"pp-class-20 pa t71868 l74190 ls738\">value </span><span class=\"pp-class-20 pa t71868 l74191 ls180\">can </span><span class=\"pp-class-20 pa t71868 l74192 ls624\">be </span><span class=\"pp-class-20 pa t71882 l3 ls395\">determined </span><span class=\"pp-class-20 pa t71882 l74193 ls12657\">reliably, </span><span class=\"pp-class-20 pa t71882 l74194 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74195 ls1113\">recognised </span><span class=\"pp-class-20 pa t71882 l74196 ls1982\">at </span><span class=\"pp-class-20 pa t71882 l74197 ls3863\">historical </span><span class=\"pp-class-20 pa t71882 l74198 ls161\">cost </span><span class=\"pp-class-20 pa t71882 l74199 ls811\">and </span><span class=\"pp-class-20 pa t71882 l74200 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74201 ls2201\">reviewed </span><span class=\"pp-class-20 pa t71882 l74202 ls8775\">on </span><span class=\"pp-class-20 pa t71882 l74203 ls602\">a </span><span class=\"pp-class-20 pa t71882 l74204 ls337\">regular </span><span class=\"pp-class-20 pa t71882 l74205 ls689\">basis </span><span class=\"pp-class-20 pa t71882 l74206 ls489\">for </span><span class=\"pp-class-20 pa t71882 l74207 ls1380\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71912 l3 ls889\">The </span><span class=\"pp-class-20 pa t71912 l21606 ls496\">Group, </span><span class=\"pp-class-20 pa t71912 l74208 ls629\">through </span><span class=\"pp-class-20 pa t71912 l74209 ls248\">its </span><span class=\"pp-class-20 pa t71912 l11215 ls560\">subsidiary </span><span class=\"pp-class-20 pa t71912 l74210 ls3794\">FF2032, </span><span class=\"pp-class-20 pa t71912 l74211 ls2137\">has </span><span class=\"pp-class-20 pa t71912 l74212 ls3950\">minority </span><span class=\"pp-class-20 pa t71912 l74213 ls350\">shares </span><span class=\"pp-class-20 pa t71912 l74214 ls1602\">in:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71922 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71922 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71922 l6361 ls840\">Love </span><span class=\"pp-class-20 pa t71922 l74215 ls1109\">Brands </span><span class=\"pp-class-20 pa t71922 l74216 ls12391\">Inc., </span><span class=\"pp-class-20 pa t71922 l74217 ls15\">an </span><span class=\"pp-class-20 pa t71922 l74218 ls3425\">American </span><span class=\"pp-class-20 pa t71922 l74219 ls283\">company </span><span class=\"pp-class-20 pa t71922 l74220 ls631\">which </span><span class=\"pp-class-20 pa t71922 l74221 ls618\">markets </span><span class=\"pp-class-20 pa t71922 l74222 ls6746\">delicious </span><span class=\"pp-class-20 pa t71922 l74223 ls190\">crunchy </span><span class=\"pp-class-20 pa t71922 l74224 ls110\">corn </span><span class=\"pp-class-20 pa t71922 l74225 ls994\">snacks </span><span class=\"pp-class-20 pa t71922 l74226 ls2537\">under </span><span class=\"pp-class-20 pa t71922 l74227 ls451\">the </span><span class=\"pp-class-20 pa t71922 l74228 ls297\">LOVE </span><span class=\"pp-class-20 pa t71938 l6361 ls309\">Corn </span><span class=\"pp-class-20 pa t71938 l74229 ls1582\">name.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71950 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71950 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71950 l6361 ls428\">Partake </span><span class=\"pp-class-20 pa t71950 l74230 ls367\">Foods, </span><span class=\"pp-class-20 pa t71950 l74231 ls1268\">operating </span><span class=\"pp-class-20 pa t71950 l74232 ls324\">in </span><span class=\"pp-class-20 pa t71950 l74233 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74234 ls3425\">American </span><span class=\"pp-class-20 pa t71950 l74235 ls4538\">market </span><span class=\"pp-class-20 pa t71950 l74236 ls285\">with </span><span class=\"pp-class-20 pa t71950 l74237 ls854\">cookies </span><span class=\"pp-class-20 pa t71950 l74238 ls1507\">free </span><span class=\"pp-class-20 pa t71950 l74239 ls1361\">from </span><span class=\"pp-class-20 pa t71950 l74240 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74241 ls2057\">top </span><span class=\"pp-class-20 pa t71950 l74242 ls728\">eight </span><span class=\"pp-class-20 pa t71950 l74243 ls6255\">allergens.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71966 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71966 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71966 l6361 ls2867\">Oot </span><span class=\"pp-class-20 pa t71966 l74244 ls1051\">Granola, </span><span class=\"pp-class-20 pa t71966 l74245\">a </span><span class=\"pp-class-20 pa t71966 l74246 ls534\">Dutch </span><span class=\"pp-class-20 pa t71966 l12562 ls468\">brand </span><span class=\"pp-class-20 pa t71966 l74247 ls631\">which </span><span class=\"pp-class-20 pa t71966 l74248 ls618\">markets </span><span class=\"pp-class-20 pa t71966 l74249 ls7088\">fresh, </span><span class=\"pp-class-20 pa t71966 l74250 ls4165\">organic </span><span class=\"pp-class-20 pa t71966 l74251 ls299\">and </span><span class=\"pp-class-20 pa t71966 l74252 ls1049\">gluten-free </span><span class=\"pp-class-20 pa t71966 l74253 ls720\">granola </span><span class=\"pp-class-20 pa t71966 l74254 ls337\">that </span><span class=\"pp-class-20 pa t71966 l18458 ls305\">are </span><span class=\"pp-class-20 pa t71966 l74255 ls2469\">low </span><span class=\"pp-class-20 pa t71966 l74256 ls324\">in </span><span class=\"pp-class-20 pa t72727 l6361 ls2684\">sugars. </span><span class=\"pp-class-20 pa t72727 l74257 ls2867\">Oot </span><span class=\"pp-class-20 pa t72727 l74258 ls392\">Granola </span><span class=\"pp-class-20 pa t72727 l74259 ls2137\">has </span><span class=\"pp-class-20 pa t72727 l74260\">a </span><span class=\"pp-class-20 pa t72727 l74261 ls1333\">pure </span><span class=\"pp-class-20 pa t72727 l74262 ls962\">online </span><span class=\"pp-class-20 pa t72727 l74263 ls1930\">\u2018direct-to-consumer\u2019 </span><span class=\"pp-class-20 pa t72727 l74264 ls4778\">concept.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72741 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72741 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72741 l6361 ls545\">IQBAR, </span><span class=\"pp-class-20 pa t72741 l74265 ls15\">an </span><span class=\"pp-class-20 pa t72741 l74266 ls3425\">American </span><span class=\"pp-class-20 pa t72741 l74267 ls283\">company </span><span class=\"pp-class-20 pa t72741 l74268 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t72741 l74269\">a </span><span class=\"pp-class-20 pa t72741 l74270 ls6326\">set </span><span class=\"pp-class-20 pa t72741 l74271 ls295\">of </span><span class=\"pp-class-20 pa t72741 l74272 ls188\">plant-based </span><span class=\"pp-class-20 pa t72741 l74273 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72741 l74274 ls4282\">bars </span><span class=\"pp-class-20 pa t72741 l74275 ls337\">that </span><span class=\"pp-class-20 pa t72741 l74276 ls356\">contain </span><span class=\"pp-class-20 pa t72741 l74277 ls3969\">six </span><span class=\"pp-class-20 pa t72756 l6361 ls1982\">brain </span><span class=\"pp-class-20 pa t72756 l74278 ls527\">nutrients </span><span class=\"pp-class-20 pa t72756 l74279 ls299\">and </span><span class=\"pp-class-20 pa t72756 l74280 ls337\">that </span><span class=\"pp-class-20 pa t72756 l74281 ls2053\">tick </span><span class=\"pp-class-20 pa t72756 l74282 ls163\">all </span><span class=\"pp-class-20 pa t72756 l74283 ls451\">the </span><span class=\"pp-class-20 pa t72756 l74284 ls464\">boxes </span><span class=\"pp-class-20 pa t72756 l74285 ls324\">in </span><span class=\"pp-class-20 pa t72756 l74286 ls3820\">terms </span><span class=\"pp-class-20 pa t72756 l74287 ls295\">of </span><span class=\"pp-class-20 pa t72756 l74288 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72756 l74289 xx96 ls1070\">profile.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74290 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74290 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74290 l6361 ls1083\">Aura </span><span class=\"pp-class-20 pa t74290 l74291 ls414\">Bora, </span><span class=\"pp-class-20 pa t74290 l74292\">a </span><span class=\"pp-class-20 pa t74290 l74293 ls1055\">US </span><span class=\"pp-class-20 pa t74290 l74294 ls283\">company </span><span class=\"pp-class-20 pa t74290 l74295 ls631\">which </span><span class=\"pp-class-20 pa t74290 l74296 ls689\">produces </span><span class=\"pp-class-20 pa t74290 l74297 ls1099\">natural </span><span class=\"pp-class-20 pa t74290 l74298 ls560\">zero </span><span class=\"pp-class-20 pa t74290 l74299 ls777\">calorie </span><span class=\"pp-class-20 pa t74290 l74300 ls4706\">sparkling </span><span class=\"pp-class-20 pa t74290 l74301 ls962\">water </span><span class=\"pp-class-20 pa t74290 l74302 ls1017\">infused </span><span class=\"pp-class-20 pa t74290 l74303 ls285\">with </span><span class=\"pp-class-20 pa t74290 l74304 ls647\">real </span><span class=\"pp-class-20 pa t74290 l74305 ls220\">herbs, </span><span class=\"pp-class-20 pa t74306 l6361 ls214\">fruits </span><span class=\"pp-class-20 pa t74306 l74307 ls299\">and </span><span class=\"pp-class-20 pa t74306 l74308 xx96 ls2965\">flowers.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74309 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74309 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74309 l6361 ls883\">Fit </span><span class=\"pp-class-20 pa t74309 l74310 ls5783\">Joy, </span><span class=\"pp-class-20 pa t74309 l74311\">a </span><span class=\"pp-class-20 pa t74309 l74312 ls1055\">US </span><span class=\"pp-class-20 pa t74309 l74313 ls283\">company </span><span class=\"pp-class-20 pa t74309 l74314 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t74309 l74315 ls3033\">grain-free </span><span class=\"pp-class-20 pa t74309 l74316 ls537\">pretzels. </span><span class=\"pp-class-20 pa t74309 l74317 ls482\">Their </span><span class=\"pp-class-20 pa t74309 l74318 ls420\">products </span><span class=\"pp-class-20 pa t74309 l74319 ls305\">are </span><span class=\"pp-class-20 pa t74309 l74320 ls3127\">vegan, </span><span class=\"pp-class-20 pa t74309 l74321 ls190\">dairy-, </span><span class=\"pp-class-20 pa t74309 l74322 ls4092\">gluten-, </span><span class=\"pp-class-20 pa t74323 l6361 ls5441\">nut-free, </span><span class=\"pp-class-20 pa t74323 l74324 ls299\">and </span><span class=\"pp-class-20 pa t74323 l74325 ls373\">non-GMO.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74326 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74326 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74326 l6361 ls2434\">Lovebiotics, </span><span class=\"pp-class-20 pa t74326 l74327 ls15\">an </span><span class=\"pp-class-20 pa t74326 l74328 ls3425\">American </span><span class=\"pp-class-20 pa t74326 l74329 ls283\">company </span><span class=\"pp-class-20 pa t74326 l74330 ls631\">which </span><span class=\"pp-class-20 pa t74326 l74331 ls689\">produces </span><span class=\"pp-class-20 pa t74326 l52755 ls2162\">probiotic </span><span class=\"pp-class-20 pa t74326 l74332 ls1123\">coconut </span><span class=\"pp-class-20 pa t74326 l74333 ls3675\">yoghurt.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15662 l3 ls676\">In </span><span class=\"pp-class-20 pa t15662 l74334 ls557\">2025, </span><span class=\"pp-class-20 pa t15662 l74335 ls21427\">The </span><span class=\"pp-class-20 pa t15662 l74336 ls20756\">Good </span><span class=\"pp-class-20 pa t15662 l74337 ls406\">Crisp </span><span class=\"pp-class-20 pa t15662 l74338 ls342\">Company </span><span class=\"pp-class-20 pa t15662 l74339 ls11442\">was </span><span class=\"pp-class-20 pa t15662 l74340 ls967\">acquired </span><span class=\"pp-class-20 pa t15662 l74341 ls1451\">by </span><span class=\"pp-class-20 pa t15662 l74342 ls20735\">a </span><span class=\"pp-class-20 pa t15662 l74343 ls28229\">US </span><span class=\"pp-class-20 pa t15662 l74344 ls2185\">private </span><span class=\"pp-class-20 pa t15662 l74345 ls12\">equity </span><span class=\"pp-class-20 pa t15662 l74346 xx96 ls6788\">firm </span><span class=\"pp-class-20 pa t15662 l74347 ls811\">for </span><span class=\"pp-class-20 pa t15662 l74348 ls170\">undisclosed </span><span class=\"pp-class-20 pa t15662 l74349 ls88\">terms. </span><span class=\"pp-class-20 pa t15662 l74350 ls53949\">As </span><span class=\"pp-class-20 pa t15666 l3 ls2440\">part </span><span class=\"pp-class-20 pa t15666 l74351 ls295\">of </span><span class=\"pp-class-20 pa t15666 l74352 ls377\">this </span><span class=\"pp-class-20 pa t15666 l74353 ls835\">transaction, </span><span class=\"pp-class-20 pa t15666 l74354 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74355 ls1478\">Group </span><span class=\"pp-class-20 pa t15666 l74356 ls216\">divested </span><span class=\"pp-class-20 pa t15666 l74357 ls248\">its </span><span class=\"pp-class-20 pa t15666 l74358 ls3950\">minority </span><span class=\"pp-class-20 pa t15666 l74359 ls1588\">stake. </span><span class=\"pp-class-20 pa t15666 l74360 ls889\">The </span><span class=\"pp-class-20 pa t15666 l74361 ls352\">result </span><span class=\"pp-class-20 pa t15666 l74362 ls377\">generated </span><span class=\"pp-class-20 pa t15666 l74363 ls1361\">from </span><span class=\"pp-class-20 pa t15666 l74364 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74365 ls190\">disposal </span><span class=\"pp-class-20 pa t15666 l68567 ls324\">is </span><span class=\"pp-class-20 pa t15667 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t15667 l74366 ls324\">in </span><span class=\"pp-class-20 pa t15667 l74367 ls1921\">other </span><span class=\"pp-class-20 pa t15667 l74368 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t15667 l74369 ls2172\">income.</span></p><div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__130": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7733\"><div class=\" w4676 h74099 pa t2 l3 wtro4 xx71655 tro6 xx71656\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t71657 l3 ls74100\">16. </span><span class=\"pp-class-19 pa t71657 l28304 ls3122\">Investments </span><span class=\"pp-class-19 pa t71657 l74101 ls307\">in </span><span class=\"pp-class-19 pa t71657 l74102 ls5099\">other </span><span class=\"pp-class-19 pa t71657 l74103 ls74104\">companies</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71662 l3 ls2762\">In </span><span class=\"pp-class-20 pa t71662 l74105 ls74106\">2019, </span><span class=\"pp-class-20 pa t71662 l74107 ls216\">Lotus </span><span class=\"pp-class-20 pa t71662 l74108 ls2767\">Bakeries </span><span class=\"pp-class-20 pa t71662 l74109 ls3897\">created </span><span class=\"pp-class-20 pa t71662 l74110 ls119\">the </span><span class=\"pp-class-20 pa t71662 l74111 ls1162\">corporate </span><span class=\"pp-class-20 pa t71662 l74112 ls1329\">venture </span><span class=\"pp-class-20 pa t71662 l74113 ls883\">fund </span><span class=\"pp-class-20 pa t71662 l74114 ls3601\">FF2032, </span><span class=\"pp-class-20 pa t71662 l74115 ls1769\">establishing </span><span class=\"pp-class-20 pa t71662 l74116 ls1326\">a </span><span class=\"pp-class-20 pa t71662 l74117 ls188\">platform </span><span class=\"pp-class-20 pa t71662 l74118 ls1113\">for </span><span class=\"pp-class-20 pa t71662 l74119 ls806\">investment </span><span class=\"pp-class-20 pa t71680 l3 ls3010\">in </span><span class=\"pp-class-20 pa t71680 l74120 ls2603\">promising </span><span class=\"pp-class-20 pa t71680 l74121 ls2477\">brands </span><span class=\"pp-class-20 pa t71680 l74122 ls2767\">and </span><span class=\"pp-class-20 pa t71680 l74123 ls525\">growth </span><span class=\"pp-class-20 pa t71680 l74124 ls3254\">companies </span><span class=\"pp-class-20 pa t71680 l73379 ls3071\">offering </span><span class=\"pp-class-20 pa t71680 l74125 ls7611\">innovative </span><span class=\"pp-class-20 pa t71680 l74126 ls962\">products, </span><span class=\"pp-class-20 pa t71680 l74127 ls1359\">technologies </span><span class=\"pp-class-20 pa t71680 l74128 ls6142\">or </span><span class=\"pp-class-20 pa t71680 l74129 ls1004\">market </span><span class=\"pp-class-20 pa t71680 l74130 ls184\">approaches </span><span class=\"pp-class-20 pa t71817 l3 ls365\">within </span><span class=\"pp-class-20 pa t71817 l74131 ls451\">the </span><span class=\"pp-class-20 pa t71817 l74132 ls1480\">food </span><span class=\"pp-class-20 pa t71817 l74133 ls1728\">sector.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71710 l3 ls1405\">Considering </span><span class=\"pp-class-20 pa t71710 l74134 ls4731\">that </span><span class=\"pp-class-20 pa t71710 l74135 ls11462\">these </span><span class=\"pp-class-20 pa t71710 l74136 ls180\">investments </span><span class=\"pp-class-20 pa t71710 l74137 ls9861\">do </span><span class=\"pp-class-20 pa t71710 l74138 ls648\">not </span><span class=\"pp-class-20 pa t71710 l74139 ls2397\">provide </span><span class=\"pp-class-20 pa t71710 l74140 ls16534\">the </span><span class=\"pp-class-20 pa t71710 l74141 ls3187\">Group </span><span class=\"pp-class-20 pa t71710 l74142 ls1880\">any </span><span class=\"pp-class-20 pa t71710 l74143 ls4378\">control </span><span class=\"pp-class-20 pa t71710 l74144 ls20326\">or </span><span class=\"pp-class-20 pa t71710 l74145 xx96 ls967\">significant </span><span class=\"pp-class-20 pa t71710 l74146 xx96 ls1982\">influence, </span><span class=\"pp-class-20 pa t71710 l74147 ls9568\">the </span><span class=\"pp-class-20 pa t71727 l3 ls2274\">investments </span><span class=\"pp-class-20 pa t71727 l74148 ls1150\">are </span><span class=\"pp-class-20 pa t71727 l74149 ls9447\">valued </span><span class=\"pp-class-20 pa t71727 l74150 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74151 ls373\">fair </span><span class=\"pp-class-20 pa t71727 l74152 ls2665\">value. </span><span class=\"pp-class-20 pa t71727 l74153 ls74154\">An </span><span class=\"pp-class-20 pa t71727 l74155 ls4058\">irrevocable </span><span class=\"pp-class-20 pa t71727 l74156 ls9447\">election </span><span class=\"pp-class-20 pa t71727 l74157 ls5989\">has </span><span class=\"pp-class-20 pa t71727 l74158 ls25365\">been </span><span class=\"pp-class-20 pa t71727 l74159 ls3182\">made </span><span class=\"pp-class-20 pa t71727 l74160 ls339\">at </span><span class=\"pp-class-20 pa t71727 l74161 ls83\">initial </span><span class=\"pp-class-20 pa t71727 l74162 ls1478\">recognition </span><span class=\"pp-class-20 pa t71727 l74163 ls1126\">to </span><span class=\"pp-class-20 pa t71852 l3 ls168\">measure </span><span class=\"pp-class-20 pa t71852 l74164 ls436\">the </span><span class=\"pp-class-20 pa t71852 l74165 ls759\">investments </span><span class=\"pp-class-20 pa t71852 l74166 ls489\">subsequently </span><span class=\"pp-class-20 pa t71852 l74167 ls1507\">at </span><span class=\"pp-class-20 pa t71852 l74168 ls686\">fair </span><span class=\"pp-class-20 pa t71852 l74169 ls2665\">value </span><span class=\"pp-class-20 pa t71852 l74170 ls1116\">through </span><span class=\"pp-class-20 pa t71852 l74171 ls740\">other </span><span class=\"pp-class-20 pa t71852 l74172 ls2487\">comprehensive </span><span class=\"pp-class-20 pa t71852 l74173 ls715\">income </span><span class=\"pp-class-20 pa t71852 l74174 ls759\">(FVTOCI), </span><span class=\"pp-class-20 pa t71852 l74175 ls4265\">with </span><span class=\"pp-class-20 pa t71868 l3 ls289\">dividend </span><span class=\"pp-class-20 pa t71868 l74176 ls422\">income </span><span class=\"pp-class-20 pa t71868 l74177 ls3551\">recognised </span><span class=\"pp-class-20 pa t71868 l74178 ls4226\">in </span><span class=\"pp-class-20 pa t71868 l74179 ls285\">the </span><span class=\"pp-class-20 pa t71868 l74180 ls516\">statement </span><span class=\"pp-class-20 pa t71868 l74181 ls3969\">of </span><span class=\"pp-class-20 pa t71868 l74182 xx96 ls3049\">profit </span><span class=\"pp-class-20 pa t71868 l74183 ls821\">or </span><span class=\"pp-class-20 pa t71868 l74184 ls283\">loss. </span><span class=\"pp-class-20 pa t71868 l74185 ls1113\">Investments </span><span class=\"pp-class-20 pa t71868 l74186 ls2594\">for </span><span class=\"pp-class-20 pa t71868 l74187 ls1361\">which </span><span class=\"pp-class-20 pa t71868 l74188 ls1493\">no </span><span class=\"pp-class-20 pa t71868 l74189 ls887\">fair </span><span class=\"pp-class-20 pa t71868 l74190 ls738\">value </span><span class=\"pp-class-20 pa t71868 l74191 ls180\">can </span><span class=\"pp-class-20 pa t71868 l74192 ls624\">be </span><span class=\"pp-class-20 pa t71882 l3 ls395\">determined </span><span class=\"pp-class-20 pa t71882 l74193 ls12657\">reliably, </span><span class=\"pp-class-20 pa t71882 l74194 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74195 ls1113\">recognised </span><span class=\"pp-class-20 pa t71882 l74196 ls1982\">at </span><span class=\"pp-class-20 pa t71882 l74197 ls3863\">historical </span><span class=\"pp-class-20 pa t71882 l74198 ls161\">cost </span><span class=\"pp-class-20 pa t71882 l74199 ls811\">and </span><span class=\"pp-class-20 pa t71882 l74200 ls2326\">are </span><span class=\"pp-class-20 pa t71882 l74201 ls2201\">reviewed </span><span class=\"pp-class-20 pa t71882 l74202 ls8775\">on </span><span class=\"pp-class-20 pa t71882 l74203 ls602\">a </span><span class=\"pp-class-20 pa t71882 l74204 ls337\">regular </span><span class=\"pp-class-20 pa t71882 l74205 ls689\">basis </span><span class=\"pp-class-20 pa t71882 l74206 ls489\">for </span><span class=\"pp-class-20 pa t71882 l74207 ls1380\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t71912 l3 ls889\">The </span><span class=\"pp-class-20 pa t71912 l21606 ls496\">Group, </span><span class=\"pp-class-20 pa t71912 l74208 ls629\">through </span><span class=\"pp-class-20 pa t71912 l74209 ls248\">its </span><span class=\"pp-class-20 pa t71912 l11215 ls560\">subsidiary </span><span class=\"pp-class-20 pa t71912 l74210 ls3794\">FF2032, </span><span class=\"pp-class-20 pa t71912 l74211 ls2137\">has </span><span class=\"pp-class-20 pa t71912 l74212 ls3950\">minority </span><span class=\"pp-class-20 pa t71912 l74213 ls350\">shares </span><span class=\"pp-class-20 pa t71912 l74214 ls1602\">in:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71922 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71922 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71922 l6361 ls840\">Love </span><span class=\"pp-class-20 pa t71922 l74215 ls1109\">Brands </span><span class=\"pp-class-20 pa t71922 l74216 ls12391\">Inc., </span><span class=\"pp-class-20 pa t71922 l74217 ls15\">an </span><span class=\"pp-class-20 pa t71922 l74218 ls3425\">American </span><span class=\"pp-class-20 pa t71922 l74219 ls283\">company </span><span class=\"pp-class-20 pa t71922 l74220 ls631\">which </span><span class=\"pp-class-20 pa t71922 l74221 ls618\">markets </span><span class=\"pp-class-20 pa t71922 l74222 ls6746\">delicious </span><span class=\"pp-class-20 pa t71922 l74223 ls190\">crunchy </span><span class=\"pp-class-20 pa t71922 l74224 ls110\">corn </span><span class=\"pp-class-20 pa t71922 l74225 ls994\">snacks </span><span class=\"pp-class-20 pa t71922 l74226 ls2537\">under </span><span class=\"pp-class-20 pa t71922 l74227 ls451\">the </span><span class=\"pp-class-20 pa t71922 l74228 ls297\">LOVE </span><span class=\"pp-class-20 pa t71938 l6361 ls309\">Corn </span><span class=\"pp-class-20 pa t71938 l74229 ls1582\">name.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71950 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71950 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71950 l6361 ls428\">Partake </span><span class=\"pp-class-20 pa t71950 l74230 ls367\">Foods, </span><span class=\"pp-class-20 pa t71950 l74231 ls1268\">operating </span><span class=\"pp-class-20 pa t71950 l74232 ls324\">in </span><span class=\"pp-class-20 pa t71950 l74233 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74234 ls3425\">American </span><span class=\"pp-class-20 pa t71950 l74235 ls4538\">market </span><span class=\"pp-class-20 pa t71950 l74236 ls285\">with </span><span class=\"pp-class-20 pa t71950 l74237 ls854\">cookies </span><span class=\"pp-class-20 pa t71950 l74238 ls1507\">free </span><span class=\"pp-class-20 pa t71950 l74239 ls1361\">from </span><span class=\"pp-class-20 pa t71950 l74240 ls451\">the </span><span class=\"pp-class-20 pa t71950 l74241 ls2057\">top </span><span class=\"pp-class-20 pa t71950 l74242 ls728\">eight </span><span class=\"pp-class-20 pa t71950 l74243 ls6255\">allergens.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t71966 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t71966 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t71966 l6361 ls2867\">Oot </span><span class=\"pp-class-20 pa t71966 l74244 ls1051\">Granola, </span><span class=\"pp-class-20 pa t71966 l74245\">a </span><span class=\"pp-class-20 pa t71966 l74246 ls534\">Dutch </span><span class=\"pp-class-20 pa t71966 l12562 ls468\">brand </span><span class=\"pp-class-20 pa t71966 l74247 ls631\">which </span><span class=\"pp-class-20 pa t71966 l74248 ls618\">markets </span><span class=\"pp-class-20 pa t71966 l74249 ls7088\">fresh, </span><span class=\"pp-class-20 pa t71966 l74250 ls4165\">organic </span><span class=\"pp-class-20 pa t71966 l74251 ls299\">and </span><span class=\"pp-class-20 pa t71966 l74252 ls1049\">gluten-free </span><span class=\"pp-class-20 pa t71966 l74253 ls720\">granola </span><span class=\"pp-class-20 pa t71966 l74254 ls337\">that </span><span class=\"pp-class-20 pa t71966 l18458 ls305\">are </span><span class=\"pp-class-20 pa t71966 l74255 ls2469\">low </span><span class=\"pp-class-20 pa t71966 l74256 ls324\">in </span><span class=\"pp-class-20 pa t72727 l6361 ls2684\">sugars. </span><span class=\"pp-class-20 pa t72727 l74257 ls2867\">Oot </span><span class=\"pp-class-20 pa t72727 l74258 ls392\">Granola </span><span class=\"pp-class-20 pa t72727 l74259 ls2137\">has </span><span class=\"pp-class-20 pa t72727 l74260\">a </span><span class=\"pp-class-20 pa t72727 l74261 ls1333\">pure </span><span class=\"pp-class-20 pa t72727 l74262 ls962\">online </span><span class=\"pp-class-20 pa t72727 l74263 ls1930\">\u2018direct-to-consumer\u2019 </span><span class=\"pp-class-20 pa t72727 l74264 ls4778\">concept.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t72741 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t72741 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t72741 l6361 ls545\">IQBAR, </span><span class=\"pp-class-20 pa t72741 l74265 ls15\">an </span><span class=\"pp-class-20 pa t72741 l74266 ls3425\">American </span><span class=\"pp-class-20 pa t72741 l74267 ls283\">company </span><span class=\"pp-class-20 pa t72741 l74268 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t72741 l74269\">a </span><span class=\"pp-class-20 pa t72741 l74270 ls6326\">set </span><span class=\"pp-class-20 pa t72741 l74271 ls295\">of </span><span class=\"pp-class-20 pa t72741 l74272 ls188\">plant-based </span><span class=\"pp-class-20 pa t72741 l74273 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72741 l74274 ls4282\">bars </span><span class=\"pp-class-20 pa t72741 l74275 ls337\">that </span><span class=\"pp-class-20 pa t72741 l74276 ls356\">contain </span><span class=\"pp-class-20 pa t72741 l74277 ls3969\">six </span><span class=\"pp-class-20 pa t72756 l6361 ls1982\">brain </span><span class=\"pp-class-20 pa t72756 l74278 ls527\">nutrients </span><span class=\"pp-class-20 pa t72756 l74279 ls299\">and </span><span class=\"pp-class-20 pa t72756 l74280 ls337\">that </span><span class=\"pp-class-20 pa t72756 l74281 ls2053\">tick </span><span class=\"pp-class-20 pa t72756 l74282 ls163\">all </span><span class=\"pp-class-20 pa t72756 l74283 ls451\">the </span><span class=\"pp-class-20 pa t72756 l74284 ls464\">boxes </span><span class=\"pp-class-20 pa t72756 l74285 ls324\">in </span><span class=\"pp-class-20 pa t72756 l74286 ls3820\">terms </span><span class=\"pp-class-20 pa t72756 l74287 ls295\">of </span><span class=\"pp-class-20 pa t72756 l74288 ls1935\">nutritional </span><span class=\"pp-class-20 pa t72756 l74289 xx96 ls1070\">profile.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74290 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74290 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74290 l6361 ls1083\">Aura </span><span class=\"pp-class-20 pa t74290 l74291 ls414\">Bora, </span><span class=\"pp-class-20 pa t74290 l74292\">a </span><span class=\"pp-class-20 pa t74290 l74293 ls1055\">US </span><span class=\"pp-class-20 pa t74290 l74294 ls283\">company </span><span class=\"pp-class-20 pa t74290 l74295 ls631\">which </span><span class=\"pp-class-20 pa t74290 l74296 ls689\">produces </span><span class=\"pp-class-20 pa t74290 l74297 ls1099\">natural </span><span class=\"pp-class-20 pa t74290 l74298 ls560\">zero </span><span class=\"pp-class-20 pa t74290 l74299 ls777\">calorie </span><span class=\"pp-class-20 pa t74290 l74300 ls4706\">sparkling </span><span class=\"pp-class-20 pa t74290 l74301 ls962\">water </span><span class=\"pp-class-20 pa t74290 l74302 ls1017\">infused </span><span class=\"pp-class-20 pa t74290 l74303 ls285\">with </span><span class=\"pp-class-20 pa t74290 l74304 ls647\">real </span><span class=\"pp-class-20 pa t74290 l74305 ls220\">herbs, </span><span class=\"pp-class-20 pa t74306 l6361 ls214\">fruits </span><span class=\"pp-class-20 pa t74306 l74307 ls299\">and </span><span class=\"pp-class-20 pa t74306 l74308 xx96 ls2965\">flowers.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74309 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74309 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74309 l6361 ls883\">Fit </span><span class=\"pp-class-20 pa t74309 l74310 ls5783\">Joy, </span><span class=\"pp-class-20 pa t74309 l74311\">a </span><span class=\"pp-class-20 pa t74309 l74312 ls1055\">US </span><span class=\"pp-class-20 pa t74309 l74313 ls283\">company </span><span class=\"pp-class-20 pa t74309 l74314 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t74309 l74315 ls3033\">grain-free </span><span class=\"pp-class-20 pa t74309 l74316 ls537\">pretzels. </span><span class=\"pp-class-20 pa t74309 l74317 ls482\">Their </span><span class=\"pp-class-20 pa t74309 l74318 ls420\">products </span><span class=\"pp-class-20 pa t74309 l74319 ls305\">are </span><span class=\"pp-class-20 pa t74309 l74320 ls3127\">vegan, </span><span class=\"pp-class-20 pa t74309 l74321 ls190\">dairy-, </span><span class=\"pp-class-20 pa t74309 l74322 ls4092\">gluten-, </span><span class=\"pp-class-20 pa t74323 l6361 ls5441\">nut-free, </span><span class=\"pp-class-20 pa t74323 l74324 ls299\">and </span><span class=\"pp-class-20 pa t74323 l74325 ls373\">non-GMO.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t74326 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t74326 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t74326 l6361 ls2434\">Lovebiotics, </span><span class=\"pp-class-20 pa t74326 l74327 ls15\">an </span><span class=\"pp-class-20 pa t74326 l74328 ls3425\">American </span><span class=\"pp-class-20 pa t74326 l74329 ls283\">company </span><span class=\"pp-class-20 pa t74326 l74330 ls631\">which </span><span class=\"pp-class-20 pa t74326 l74331 ls689\">produces </span><span class=\"pp-class-20 pa t74326 l52755 ls2162\">probiotic </span><span class=\"pp-class-20 pa t74326 l74332 ls1123\">coconut </span><span class=\"pp-class-20 pa t74326 l74333 ls3675\">yoghurt.</span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15662 l3 ls676\">In </span><span class=\"pp-class-20 pa t15662 l74334 ls557\">2025, </span><span class=\"pp-class-20 pa t15662 l74335 ls21427\">The </span><span class=\"pp-class-20 pa t15662 l74336 ls20756\">Good </span><span class=\"pp-class-20 pa t15662 l74337 ls406\">Crisp </span><span class=\"pp-class-20 pa t15662 l74338 ls342\">Company </span><span class=\"pp-class-20 pa t15662 l74339 ls11442\">was </span><span class=\"pp-class-20 pa t15662 l74340 ls967\">acquired </span><span class=\"pp-class-20 pa t15662 l74341 ls1451\">by </span><span class=\"pp-class-20 pa t15662 l74342 ls20735\">a </span><span class=\"pp-class-20 pa t15662 l74343 ls28229\">US </span><span class=\"pp-class-20 pa t15662 l74344 ls2185\">private </span><span class=\"pp-class-20 pa t15662 l74345 ls12\">equity </span><span class=\"pp-class-20 pa t15662 l74346 xx96 ls6788\">firm </span><span class=\"pp-class-20 pa t15662 l74347 ls811\">for </span><span class=\"pp-class-20 pa t15662 l74348 ls170\">undisclosed </span><span class=\"pp-class-20 pa t15662 l74349 ls88\">terms. </span><span class=\"pp-class-20 pa t15662 l74350 ls53949\">As </span><span class=\"pp-class-20 pa t15666 l3 ls2440\">part </span><span class=\"pp-class-20 pa t15666 l74351 ls295\">of </span><span class=\"pp-class-20 pa t15666 l74352 ls377\">this </span><span class=\"pp-class-20 pa t15666 l74353 ls835\">transaction, </span><span class=\"pp-class-20 pa t15666 l74354 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74355 ls1478\">Group </span><span class=\"pp-class-20 pa t15666 l74356 ls216\">divested </span><span class=\"pp-class-20 pa t15666 l74357 ls248\">its </span><span class=\"pp-class-20 pa t15666 l74358 ls3950\">minority </span><span class=\"pp-class-20 pa t15666 l74359 ls1588\">stake. </span><span class=\"pp-class-20 pa t15666 l74360 ls889\">The </span><span class=\"pp-class-20 pa t15666 l74361 ls352\">result </span><span class=\"pp-class-20 pa t15666 l74362 ls377\">generated </span><span class=\"pp-class-20 pa t15666 l74363 ls1361\">from </span><span class=\"pp-class-20 pa t15666 l74364 ls451\">the </span><span class=\"pp-class-20 pa t15666 l74365 ls190\">disposal </span><span class=\"pp-class-20 pa t15666 l68567 ls324\">is </span><span class=\"pp-class-20 pa t15667 l3 ls1123\">recognised </span><span class=\"pp-class-20 pa t15667 l74366 ls324\">in </span><span class=\"pp-class-20 pa t15667 l74367 ls1921\">other </span><span class=\"pp-class-20 pa t15667 l74368 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t15667 l74369 ls2172\">income.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__131": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74370 l3 ls74371\">17. </span><span class=\"pp-class-19 pa t74370 l74372 ls1735\">Inventories</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74373 l3 ls74374\">17.1 </span><span class=\"pp-class-25 pa t74373 l74375 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74373 l74376 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74377 l3 ls83\">Inventories </span><span class=\"pp-class-20 pa t74377 l74378 ls305\">are </span><span class=\"pp-class-20 pa t74377 l74379 ls142\">measured </span><span class=\"pp-class-20 pa t74377 l74380 ls1221\">at </span><span class=\"pp-class-20 pa t74377 l74381 ls451\">the </span><span class=\"pp-class-20 pa t74377 l74382 ls759\">lower </span><span class=\"pp-class-20 pa t74377 l74383 ls295\">of </span><span class=\"pp-class-20 pa t74377 l74384 ls335\">cost </span><span class=\"pp-class-20 pa t74377 l74385 ls299\">and </span><span class=\"pp-class-20 pa t74377 l74386 ls3509\">net </span><span class=\"pp-class-20 pa t74377 l74387 ls3146\">realisable </span><span class=\"pp-class-20 pa t74377 l74388 ls5816\">value.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44386 l3 ls720\">For </span><span class=\"pp-class-20 pa t44386 l74389 ls1459\">raw </span><span class=\"pp-class-20 pa t44386 l74390 ls2345\">materials, </span><span class=\"pp-class-20 pa t44386 l74391 ls365\">consumables </span><span class=\"pp-class-20 pa t44386 l74392 ls2874\">and </span><span class=\"pp-class-20 pa t44386 l74393 ls1036\">goods </span><span class=\"pp-class-20 pa t44386 l74394 ls669\">for </span><span class=\"pp-class-20 pa t44386 l74395 ls1078\">resale, </span><span class=\"pp-class-20 pa t44386 l74396 ls634\">cost </span><span class=\"pp-class-20 pa t44386 l25259 ls10963\">is </span><span class=\"pp-class-20 pa t44386 l74397 ls1459\">measured </span><span class=\"pp-class-20 pa t44386 l74398 ls411\">at </span><span class=\"pp-class-20 pa t44386 l74399 ls1504\">the </span><span class=\"pp-class-20 pa t44386 l74400 ls1321\">purchase </span><span class=\"pp-class-20 pa t44386 l74401 ls299\">price </span><span class=\"pp-class-20 pa t44386 l74402 ls17\">on </span><span class=\"pp-class-20 pa t44386 l74403 ls12430\">a </span><span class=\"pp-class-20 pa t44386 l74404 ls157\">FIFO </span><span class=\"pp-class-20 pa t44403 l3 ls440\">basis.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74405 l3 ls3187\">The </span><span class=\"pp-class-20 pa t74405 l74406 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74407 ls165\">of </span><span class=\"pp-class-20 pa t74405 l74408 xx96 ls136\">finished </span><span class=\"pp-class-20 pa t74405 l74409 ls2447\">products </span><span class=\"pp-class-20 pa t74405 l8344 ls86\">is </span><span class=\"pp-class-20 pa t74405 l74410 ls235\">the </span><span class=\"pp-class-20 pa t74405 l74411 ls2955\">standard </span><span class=\"pp-class-20 pa t74405 l74412 ls587\">manufacturing </span><span class=\"pp-class-20 pa t74405 l74413 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74414 ls182\">price. </span><span class=\"pp-class-20 pa t74405 l74415 ls705\">This </span><span class=\"pp-class-20 pa t74405 l74416 ls3033\">includes, </span><span class=\"pp-class-20 pa t74405 l74417 ls86\">in </span><span class=\"pp-class-20 pa t74405 l74418 ls2264\">addition </span><span class=\"pp-class-20 pa t74405 l74419 ls4586\">to </span><span class=\"pp-class-20 pa t74405 l74420 ls2718\">direct </span><span class=\"pp-class-20 pa t44431 l3 ls560\">production </span><span class=\"pp-class-20 pa t44431 l74421 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74422 ls4121\">material </span><span class=\"pp-class-20 pa t44431 l74423 ls883\">costs, </span><span class=\"pp-class-20 pa t44431 l74424 ls12140\">a </span><span class=\"pp-class-20 pa t44431 l74425 ls305\">proportional </span><span class=\"pp-class-20 pa t44431 l74426 ls10923\">part </span><span class=\"pp-class-20 pa t44431 l74427 ls5425\">of </span><span class=\"pp-class-20 pa t44431 l74428 ls3668\">the </span><span class=\"pp-class-20 pa t44431 l74429 xx96 ls1083\">fixed </span><span class=\"pp-class-20 pa t44431 l74430 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74431 ls835\">variable </span><span class=\"pp-class-20 pa t44431 l74432 ls838\">overhead </span><span class=\"pp-class-20 pa t44431 l74433 ls1459\">costs </span><span class=\"pp-class-20 pa t44431 l74434 ls2147\">based </span><span class=\"pp-class-20 pa t44431 l74435 ls1539\">on </span><span class=\"pp-class-20 pa t44431 l74436 ls248\">the </span><span class=\"pp-class-20 pa t44457 l3 ls511\">normal </span><span class=\"pp-class-20 pa t44457 l7476 ls1189\">production </span><span class=\"pp-class-20 pa t44457 l74437 ls1732\">capacity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44493 l3 ls889\">The </span><span class=\"pp-class-20 pa t44493 l74438 ls3509\">net </span><span class=\"pp-class-20 pa t44493 l74439 ls3146\">realisable </span><span class=\"pp-class-20 pa t44493 l74440 ls643\">value </span><span class=\"pp-class-20 pa t44493 l74441 ls324\">is </span><span class=\"pp-class-20 pa t44493 l74442 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t44493 l61225 ls624\">as </span><span class=\"pp-class-20 pa t44493 l74443 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74444 ls750\">estimated </span><span class=\"pp-class-20 pa t44493 l30248 ls1049\">selling </span><span class=\"pp-class-20 pa t44493 l74445 ls4586\">price </span><span class=\"pp-class-20 pa t44493 l74446 ls324\">in </span><span class=\"pp-class-20 pa t44493 l74447 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74448 ls967\">ordinary </span><span class=\"pp-class-20 pa t44493 l74449 ls233\">course </span><span class=\"pp-class-20 pa t44493 l74450 ls295\">of </span><span class=\"pp-class-20 pa t44493 l74451 ls464\">business, </span><span class=\"pp-class-20 pa t44493 l74452 ls817\">less </span><span class=\"pp-class-20 pa t74453 l3 ls451\">the </span><span class=\"pp-class-20 pa t74453 l972 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74454 ls335\">cost </span><span class=\"pp-class-20 pa t74453 l74455 ls295\">of </span><span class=\"pp-class-20 pa t74453 l74456 ls4200\">completion </span><span class=\"pp-class-20 pa t74453 l74457 ls299\">and </span><span class=\"pp-class-20 pa t74453 l74458 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74459 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74460 ls3473\">costs </span><span class=\"pp-class-20 pa t74453 l74461 ls2397\">necessary </span><span class=\"pp-class-20 pa t74453 l74462 ls309\">to </span><span class=\"pp-class-20 pa t74453 l74463 ls6746\">make </span><span class=\"pp-class-20 pa t74453 l74464 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74465 ls1956\">sale.</span></p><div class=\"pp-class-4\" id=\"pp-id-7736\"><div class=\" w4676 h74470 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74471 l3 ls74472\">17.2 </span><span class=\"pp-class-25 pa t74471 l74473 ls379\">Overview</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7737\"><div class=\" w4676 h74474 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">DEC. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Raw </span><span class=\"pp-class-65 pa t71744 l66938\">materials </span><span class=\"pp-class-65 pa t71744 l74475\">and </span><span class=\"pp-class-65 pa t71744 l74476\">consumables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26921\">24,377 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26922 ls67117\">22,833\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115 ls2762\">Work </span><span class=\"pp-class-65 pa t71752 l74477\">in </span><span class=\"pp-class-65 pa t71752 l74478\">progress</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l70564\">4,808 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l67233 ls66978\">3,724\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l23115\">Goods </span><span class=\"pp-class-65 pa t74479 l74480\">for </span><span class=\"pp-class-65 pa t74479 l74481\">resale </span><span class=\"pp-class-65 pa t74479 l74482\">and </span><span class=\"pp-class-65 pa t74479 l74483\">finished </span><span class=\"pp-class-65 pa t74479 l74484\">goods</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l26921\">74,648 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l26922 ls67117\">63,917\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74485 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74485 l70505 ls1504\">INVENTORIES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74486 l70569\">103,833 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74486 l70629 ls67006\">90,473\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7738\"><div class=\" w4676 h74487 pa t2 l3 wtro4 xx74488 tro6 xx74489\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74490 l3 ls2469\">Write-down </span><span class=\"pp-class-20 pa t74490 l74491 ls313\">on </span><span class=\"pp-class-20 pa t74490 l74492 ls424\">inventories </span><span class=\"pp-class-20 pa t74490 l74493 ls295\">of </span><span class=\"pp-class-20 pa t74490 l74494 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l74495 ls858\">5,226 </span><span class=\"pp-class-20 pa t74490 l74496 ls1480\">thousands </span><span class=\"pp-class-20 pa t74490 l74497 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74490 l74498 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l18731 ls453\">3,266 </span><span class=\"pp-class-20 pa t74490 l74499 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74490 l74500 ls1297\">mainly </span><span class=\"pp-class-20 pa t74490 l74501 ls2424\">relate </span><span class=\"pp-class-20 pa t74490 l74502 ls309\">to </span><span class=\"pp-class-20 pa t74490 l74503 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t74504 l3 ls28229\">products </span><span class=\"pp-class-20 pa t74504 l74505 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74506 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74507 ls1027\">2,496 </span><span class=\"pp-class-20 pa t74504 l74508 ls2180\">thousands; </span><span class=\"pp-class-20 pa t74504 l74509 ls373\">2024: </span><span class=\"pp-class-20 pa t74504 l74510 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74511 ls13563\">1,681 </span><span class=\"pp-class-20 pa t74504 l74512 ls705\">thousands), </span><span class=\"pp-class-20 pa t74504 l74513 ls19217\">goods </span><span class=\"pp-class-20 pa t74504 l74514 ls409\">for </span><span class=\"pp-class-20 pa t74504 l74515 ls2537\">resale </span><span class=\"pp-class-20 pa t74504 l74516 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74517 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74518 ls57876\">1,212 </span><span class=\"pp-class-20 pa t74519 l3 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74520 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l74521 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74522 ls63984\">613 </span><span class=\"pp-class-20 pa t74519 l74523 ls2965\">thousands), </span><span class=\"pp-class-20 pa t74519 l74524 ls1880\">packaging </span><span class=\"pp-class-20 pa t74519 l74525 ls1921\">material </span><span class=\"pp-class-20 pa t74519 l74526 ls509\">(2025: </span><span class=\"pp-class-20 pa t74519 l74527 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74528 ls13614\">1,086 </span><span class=\"pp-class-20 pa t74519 l74529 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74530 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l70043 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74531 ls3581\">628 </span><span class=\"pp-class-20 pa t74532 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74532 l74533 ls299\">and </span><span class=\"pp-class-20 pa t74532 l74534 ls629\">raw </span><span class=\"pp-class-20 pa t74532 l74535 ls838\">materials </span><span class=\"pp-class-20 pa t74532 l74536 ls5461\">(2025: </span><span class=\"pp-class-20 pa t74532 l74537 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l74538 ls5848\">431 </span><span class=\"pp-class-20 pa t74532 l74539 ls537\">thousands; </span><span class=\"pp-class-20 pa t74532 l74540 ls1380\">2024: </span><span class=\"pp-class-20 pa t74532 l74541 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l40514 ls21369\">344 </span><span class=\"pp-class-20 pa t74532 l74542 ls1297\">thousands).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__133": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74373 l3 ls74374\">17.1 </span><span class=\"pp-class-25 pa t74373 l74375 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74373 l74376 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74377 l3 ls83\">Inventories </span><span class=\"pp-class-20 pa t74377 l74378 ls305\">are </span><span class=\"pp-class-20 pa t74377 l74379 ls142\">measured </span><span class=\"pp-class-20 pa t74377 l74380 ls1221\">at </span><span class=\"pp-class-20 pa t74377 l74381 ls451\">the </span><span class=\"pp-class-20 pa t74377 l74382 ls759\">lower </span><span class=\"pp-class-20 pa t74377 l74383 ls295\">of </span><span class=\"pp-class-20 pa t74377 l74384 ls335\">cost </span><span class=\"pp-class-20 pa t74377 l74385 ls299\">and </span><span class=\"pp-class-20 pa t74377 l74386 ls3509\">net </span><span class=\"pp-class-20 pa t74377 l74387 ls3146\">realisable </span><span class=\"pp-class-20 pa t74377 l74388 ls5816\">value.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44386 l3 ls720\">For </span><span class=\"pp-class-20 pa t44386 l74389 ls1459\">raw </span><span class=\"pp-class-20 pa t44386 l74390 ls2345\">materials, </span><span class=\"pp-class-20 pa t44386 l74391 ls365\">consumables </span><span class=\"pp-class-20 pa t44386 l74392 ls2874\">and </span><span class=\"pp-class-20 pa t44386 l74393 ls1036\">goods </span><span class=\"pp-class-20 pa t44386 l74394 ls669\">for </span><span class=\"pp-class-20 pa t44386 l74395 ls1078\">resale, </span><span class=\"pp-class-20 pa t44386 l74396 ls634\">cost </span><span class=\"pp-class-20 pa t44386 l25259 ls10963\">is </span><span class=\"pp-class-20 pa t44386 l74397 ls1459\">measured </span><span class=\"pp-class-20 pa t44386 l74398 ls411\">at </span><span class=\"pp-class-20 pa t44386 l74399 ls1504\">the </span><span class=\"pp-class-20 pa t44386 l74400 ls1321\">purchase </span><span class=\"pp-class-20 pa t44386 l74401 ls299\">price </span><span class=\"pp-class-20 pa t44386 l74402 ls17\">on </span><span class=\"pp-class-20 pa t44386 l74403 ls12430\">a </span><span class=\"pp-class-20 pa t44386 l74404 ls157\">FIFO </span><span class=\"pp-class-20 pa t44403 l3 ls440\">basis.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74405 l3 ls3187\">The </span><span class=\"pp-class-20 pa t74405 l74406 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74407 ls165\">of </span><span class=\"pp-class-20 pa t74405 l74408 xx96 ls136\">finished </span><span class=\"pp-class-20 pa t74405 l74409 ls2447\">products </span><span class=\"pp-class-20 pa t74405 l8344 ls86\">is </span><span class=\"pp-class-20 pa t74405 l74410 ls235\">the </span><span class=\"pp-class-20 pa t74405 l74411 ls2955\">standard </span><span class=\"pp-class-20 pa t74405 l74412 ls587\">manufacturing </span><span class=\"pp-class-20 pa t74405 l74413 ls369\">cost </span><span class=\"pp-class-20 pa t74405 l74414 ls182\">price. </span><span class=\"pp-class-20 pa t74405 l74415 ls705\">This </span><span class=\"pp-class-20 pa t74405 l74416 ls3033\">includes, </span><span class=\"pp-class-20 pa t74405 l74417 ls86\">in </span><span class=\"pp-class-20 pa t74405 l74418 ls2264\">addition </span><span class=\"pp-class-20 pa t74405 l74419 ls4586\">to </span><span class=\"pp-class-20 pa t74405 l74420 ls2718\">direct </span><span class=\"pp-class-20 pa t44431 l3 ls560\">production </span><span class=\"pp-class-20 pa t44431 l74421 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74422 ls4121\">material </span><span class=\"pp-class-20 pa t44431 l74423 ls883\">costs, </span><span class=\"pp-class-20 pa t44431 l74424 ls12140\">a </span><span class=\"pp-class-20 pa t44431 l74425 ls305\">proportional </span><span class=\"pp-class-20 pa t44431 l74426 ls10923\">part </span><span class=\"pp-class-20 pa t44431 l74427 ls5425\">of </span><span class=\"pp-class-20 pa t44431 l74428 ls3668\">the </span><span class=\"pp-class-20 pa t44431 l74429 xx96 ls1083\">fixed </span><span class=\"pp-class-20 pa t44431 l74430 ls975\">and </span><span class=\"pp-class-20 pa t44431 l74431 ls835\">variable </span><span class=\"pp-class-20 pa t44431 l74432 ls838\">overhead </span><span class=\"pp-class-20 pa t44431 l74433 ls1459\">costs </span><span class=\"pp-class-20 pa t44431 l74434 ls2147\">based </span><span class=\"pp-class-20 pa t44431 l74435 ls1539\">on </span><span class=\"pp-class-20 pa t44431 l74436 ls248\">the </span><span class=\"pp-class-20 pa t44457 l3 ls511\">normal </span><span class=\"pp-class-20 pa t44457 l7476 ls1189\">production </span><span class=\"pp-class-20 pa t44457 l74437 ls1732\">capacity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t44493 l3 ls889\">The </span><span class=\"pp-class-20 pa t44493 l74438 ls3509\">net </span><span class=\"pp-class-20 pa t44493 l74439 ls3146\">realisable </span><span class=\"pp-class-20 pa t44493 l74440 ls643\">value </span><span class=\"pp-class-20 pa t44493 l74441 ls324\">is </span><span class=\"pp-class-20 pa t44493 l74442 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t44493 l61225 ls624\">as </span><span class=\"pp-class-20 pa t44493 l74443 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74444 ls750\">estimated </span><span class=\"pp-class-20 pa t44493 l30248 ls1049\">selling </span><span class=\"pp-class-20 pa t44493 l74445 ls4586\">price </span><span class=\"pp-class-20 pa t44493 l74446 ls324\">in </span><span class=\"pp-class-20 pa t44493 l74447 ls451\">the </span><span class=\"pp-class-20 pa t44493 l74448 ls967\">ordinary </span><span class=\"pp-class-20 pa t44493 l74449 ls233\">course </span><span class=\"pp-class-20 pa t44493 l74450 ls295\">of </span><span class=\"pp-class-20 pa t44493 l74451 ls464\">business, </span><span class=\"pp-class-20 pa t44493 l74452 ls817\">less </span><span class=\"pp-class-20 pa t74453 l3 ls451\">the </span><span class=\"pp-class-20 pa t74453 l972 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74454 ls335\">cost </span><span class=\"pp-class-20 pa t74453 l74455 ls295\">of </span><span class=\"pp-class-20 pa t74453 l74456 ls4200\">completion </span><span class=\"pp-class-20 pa t74453 l74457 ls299\">and </span><span class=\"pp-class-20 pa t74453 l74458 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74459 ls750\">estimated </span><span class=\"pp-class-20 pa t74453 l74460 ls3473\">costs </span><span class=\"pp-class-20 pa t74453 l74461 ls2397\">necessary </span><span class=\"pp-class-20 pa t74453 l74462 ls309\">to </span><span class=\"pp-class-20 pa t74453 l74463 ls6746\">make </span><span class=\"pp-class-20 pa t74453 l74464 ls451\">the </span><span class=\"pp-class-20 pa t74453 l74465 ls1956\">sale.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__135": {
   "value": "<span class=\"pp-class-20 pa t74490 l3 ls2469\">Write-down </span><span class=\"pp-class-20 pa t74490 l74491 ls313\">on </span><span class=\"pp-class-20 pa t74490 l74492 ls424\">inventories </span><span class=\"pp-class-20 pa t74490 l74493 ls295\">of </span><span class=\"pp-class-20 pa t74490 l74494 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l74495 ls858\">5,226 </span><span class=\"pp-class-20 pa t74490 l74496 ls1480\">thousands </span><span class=\"pp-class-20 pa t74490 l74497 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74490 l74498 ls324\">EUR </span><span class=\"pp-class-20 pa t74490 l18731 ls453\">3,266 </span><span class=\"pp-class-20 pa t74490 l74499 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74490 l74500 ls1297\">mainly </span><span class=\"pp-class-20 pa t74490 l74501 ls2424\">relate </span><span class=\"pp-class-20 pa t74490 l74502 ls309\">to </span><span class=\"pp-class-20 pa t74490 l74503 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t74504 l3 ls28229\">products </span><span class=\"pp-class-20 pa t74504 l74505 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74506 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74507 ls1027\">2,496 </span><span class=\"pp-class-20 pa t74504 l74508 ls2180\">thousands; </span><span class=\"pp-class-20 pa t74504 l74509 ls373\">2024: </span><span class=\"pp-class-20 pa t74504 l74510 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74511 ls13563\">1,681 </span><span class=\"pp-class-20 pa t74504 l74512 ls705\">thousands), </span><span class=\"pp-class-20 pa t74504 l74513 ls19217\">goods </span><span class=\"pp-class-20 pa t74504 l74514 ls409\">for </span><span class=\"pp-class-20 pa t74504 l74515 ls2537\">resale </span><span class=\"pp-class-20 pa t74504 l74516 ls779\">(2025: </span><span class=\"pp-class-20 pa t74504 l74517 ls6271\">EUR </span><span class=\"pp-class-20 pa t74504 l74518 ls57876\">1,212 </span><span class=\"pp-class-20 pa t74519 l3 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74520 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l74521 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74522 ls63984\">613 </span><span class=\"pp-class-20 pa t74519 l74523 ls2965\">thousands), </span><span class=\"pp-class-20 pa t74519 l74524 ls1880\">packaging </span><span class=\"pp-class-20 pa t74519 l74525 ls1921\">material </span><span class=\"pp-class-20 pa t74519 l74526 ls509\">(2025: </span><span class=\"pp-class-20 pa t74519 l74527 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74528 ls13614\">1,086 </span><span class=\"pp-class-20 pa t74519 l74529 ls1150\">thousands; </span><span class=\"pp-class-20 pa t74519 l74530 ls4092\">2024: </span><span class=\"pp-class-20 pa t74519 l70043 ls1457\">EUR </span><span class=\"pp-class-20 pa t74519 l74531 ls3581\">628 </span><span class=\"pp-class-20 pa t74532 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t74532 l74533 ls299\">and </span><span class=\"pp-class-20 pa t74532 l74534 ls629\">raw </span><span class=\"pp-class-20 pa t74532 l74535 ls838\">materials </span><span class=\"pp-class-20 pa t74532 l74536 ls5461\">(2025: </span><span class=\"pp-class-20 pa t74532 l74537 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l74538 ls5848\">431 </span><span class=\"pp-class-20 pa t74532 l74539 ls537\">thousands; </span><span class=\"pp-class-20 pa t74532 l74540 ls1380\">2024: </span><span class=\"pp-class-20 pa t74532 l74541 ls324\">EUR </span><span class=\"pp-class-20 pa t74532 l40514 ls21369\">344 </span><span class=\"pp-class-20 pa t74532 l74542 ls1297\">thousands).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__137": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7739\"><div class=\" w4676 h74470 pa t2 l3 wtro4 xx74543 tro6 xx74544\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74545 l3 ls74546\">18. </span><span class=\"pp-class-19 pa t74545 l74547 ls1469\">Trade </span><span class=\"pp-class-19 pa t74545 l74548 ls180\">and </span><span class=\"pp-class-19 pa t74545 l74549 ls5099\">other </span><span class=\"pp-class-19 pa t74545 l74550 ls15917\">receivables</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7740\"><div class=\" w4676 h74551 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115 ls383\">Trade </span><span class=\"pp-class-65 pa t71744 l67184\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26918\">174,097 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26919 ls67040\">152,487\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Less </span><span class=\"pp-class-65 pa t71752 l74552\">allowance </span><span class=\"pp-class-65 pa t71752 l74553\">for </span><span class=\"pp-class-65 pa t71752 l74554\">impairment </span><span class=\"pp-class-65 pa t71752 l74555\">of </span><span class=\"pp-class-65 pa t71752 l74556\">trade </span><span class=\"pp-class-65 pa t71752 l74557\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l70740\"></span><span class=\"pp-class-65 pa t71752 l70741\">(1,140)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l70742 ls10223\">\u00a0(1,286)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74479 l23115 ls2603\">Trade </span><span class=\"pp-class-66 pa t74479 l74558\">receivables </span><span class=\"pp-class-66 pa t74479 l74559\">- </span><span class=\"pp-class-66 pa t74479 l74560\">net</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74479 l70569\">172,956 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74479 l67216 ls67040\">151,201\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l23115 ls70378\">VAT </span><span class=\"pp-class-65 pa t71772 l74561\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26921\">20,215 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26922 ls67117\">15,098\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l23115\">Other </span><span class=\"pp-class-65 pa t71774 l63160\">amounts </span><span class=\"pp-class-65 pa t71774 l74562\">receivable</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l70749\">148 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l67239 ls67272\">213\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74563 l23115\">Other </span><span class=\"pp-class-66 pa t74563 l67082\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74563 l70628\">20,363 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74563 l70629 ls67117\">15,311\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74564 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74564 l74565\">TRADE </span><span class=\"pp-class-167 pa t74564 l74566\">AND </span><span class=\"pp-class-167 pa t74564 l74567\">OTHER </span><span class=\"pp-class-167 pa t74564 l74568 ls482\">RECEIVABLES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l70569\">193,320</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l67216 ls7651\">166,511\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7741\"><div class=\" w4676 h74474 pa t2 l3 wtro4 xx74570 tro6 xx74571\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74572 l3 ls889\">The </span><span class=\"pp-class-20 pa t74572 l21606 ls901\">trade </span><span class=\"pp-class-20 pa t74572 l74573 ls493\">receivables </span><span class=\"pp-class-20 pa t74572 l74574 ls551\">represent </span><span class=\"pp-class-20 pa t74572 l74575 ls15\">an </span><span class=\"pp-class-20 pa t74572 l74576 ls553\">average </span><span class=\"pp-class-20 pa t74572 l74577 ls295\">of </span><span class=\"pp-class-20 pa t74572 l74578 ls1164\">47 </span><span class=\"pp-class-20 pa t74572 l74579 ls1219\">days </span><span class=\"pp-class-20 pa t74572 l24714 ls295\">of </span><span class=\"pp-class-20 pa t74572 l74580 ls2688\">customer </span><span class=\"pp-class-20 pa t74572 l74581 ls936\">credit </span><span class=\"pp-class-20 pa t74572 l74582 ls1574\">(2024: </span><span class=\"pp-class-20 pa t74572 l74583 ls25365\">48 </span><span class=\"pp-class-20 pa t74572 l74584 ls7628\">days). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74585 l3 ls2147\">With </span><span class=\"pp-class-20 pa t74585 l74586 ls299\">regard </span><span class=\"pp-class-20 pa t74585 l74587 ls6583\">to </span><span class=\"pp-class-20 pa t74585 l74588 ls682\">trade </span><span class=\"pp-class-20 pa t74585 l48359 ls9048\">receivables </span><span class=\"pp-class-20 pa t74585 l74589 ls2182\">there </span><span class=\"pp-class-20 pa t74585 l74590 ls4993\">are </span><span class=\"pp-class-20 pa t74585 l74591 ls20954\">no </span><span class=\"pp-class-20 pa t74585 l74592 ls2537\">indications </span><span class=\"pp-class-20 pa t74585 l74593 ls3969\">that </span><span class=\"pp-class-20 pa t74585 l74594 ls9651\">debtors </span><span class=\"pp-class-20 pa t74585 l74595 ls4167\">will </span><span class=\"pp-class-20 pa t74585 l74596 ls1073\">not </span><span class=\"pp-class-20 pa t74585 l74597 ls9304\">meet </span><span class=\"pp-class-20 pa t74585 l74598 ls98\">their </span><span class=\"pp-class-20 pa t74585 l74599 ls4116\">payment </span><span class=\"pp-class-20 pa t74600 l3 ls1668\">obligations. </span><span class=\"pp-class-20 pa t74600 l74601 ls10923\">Nor </span><span class=\"pp-class-20 pa t74600 l74602 ls705\">are </span><span class=\"pp-class-20 pa t74600 l74603 ls350\">there </span><span class=\"pp-class-20 pa t74600 l74604 ls214\">any </span><span class=\"pp-class-20 pa t74600 l74605 ls2053\">customers </span><span class=\"pp-class-20 pa t74600 l74606 ls926\">representing </span><span class=\"pp-class-20 pa t74600 l74607 ls2288\">more </span><span class=\"pp-class-20 pa t74600 l74608 ls3675\">than </span><span class=\"pp-class-20 pa t74600 l74609 ls883\">10% </span><span class=\"pp-class-20 pa t74600 l54272 ls170\">of </span><span class=\"pp-class-20 pa t74600 l74610 ls4319\">the </span><span class=\"pp-class-20 pa t74600 l74611 ls2846\">consolidated </span><span class=\"pp-class-20 pa t74600 l74612 ls1329\">revenue. </span><span class=\"pp-class-20 pa t74600 l74613 ls5431\">IFRS </span><span class=\"pp-class-20 pa t74600 l74614\">9 </span><span class=\"pp-class-20 pa t74615 l3 ls352\">requires </span><span class=\"pp-class-20 pa t74615 l74616 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74617 ls2095\">company </span><span class=\"pp-class-20 pa t74615 l74618 ls3820\">to </span><span class=\"pp-class-20 pa t74615 l74619 ls12078\">recognise </span><span class=\"pp-class-20 pa t74615 l74620 ls88\">an </span><span class=\"pp-class-20 pa t74615 l74621 ls887\">allowance </span><span class=\"pp-class-20 pa t74615 l74622 ls4165\">for </span><span class=\"pp-class-20 pa t74615 l74623 ls392\">expected </span><span class=\"pp-class-20 pa t74615 l74624 ls967\">losses </span><span class=\"pp-class-20 pa t74615 l74625 ls19094\">on </span><span class=\"pp-class-20 pa t74615 l74626 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74627 ls377\">recovery </span><span class=\"pp-class-20 pa t74615 l74628 ls6574\">of </span><span class=\"pp-class-20 pa t74615 l74629 ls153\">trade </span><span class=\"pp-class-20 pa t74615 l74630 ls3514\">receivables. </span><span class=\"pp-class-20 pa t74631 l3 ls471\">This </span><span class=\"pp-class-20 pa t74631 l6555 ls2137\">has </span><span class=\"pp-class-20 pa t74631 l74632 ls9996\">no </span><span class=\"pp-class-20 pa t74631 l74633 ls587\">material </span><span class=\"pp-class-20 pa t74631 l74634 ls2201\">impact. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74635 l3 ls4818\">More </span><span class=\"pp-class-20 pa t74635 l74636 ls1049\">information </span><span class=\"pp-class-20 pa t74635 l74637 ls3127\">regarding </span><span class=\"pp-class-20 pa t74635 l74638 ls451\">the </span><span class=\"pp-class-20 pa t74635 l74639 ls936\">credit </span><span class=\"pp-class-20 pa t74635 l74640 ls1877\">risk </span><span class=\"pp-class-20 pa t74635 l74641 ls324\">is </span><span class=\"pp-class-20 pa t74635 l74642 ls715\">disclosed </span><span class=\"pp-class-20 pa t74635 l74643 ls324\">in </span><span class=\"pp-class-20 pa t74635 l74644 ls715\">note </span><span class=\"pp-class-20 pa t74635 l74645 ls3763\">26.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7744\"><div class=\" w4676 h74650 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls967\">Movements </span><span class=\"pp-class-20 pa t74651 l74652 ls313\">on </span><span class=\"pp-class-20 pa t74651 l74653 ls3526\">valuation </span><span class=\"pp-class-20 pa t74651 l74654 ls350\">for </span><span class=\"pp-class-20 pa t74651 l74655 ls3794\">impairment </span><span class=\"pp-class-20 pa t74651 l74656 ls295\">of </span><span class=\"pp-class-20 pa t74651 l74657 ls901\">trade </span><span class=\"pp-class-20 pa t74651 l74658 ls493\">receivables </span><span class=\"pp-class-20 pa t74651 l74659 ls305\">are </span><span class=\"pp-class-20 pa t74651 l74660 ls624\">as </span><span class=\"pp-class-20 pa t74651 l74661 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7745\"><div class=\" w4676 h74662 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l23115\">Opening </span><span class=\"pp-class-66 pa t71744 l74663\">balance</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74664\">1,286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74665 ls66978\">1,294\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Allowances </span><span class=\"pp-class-65 pa t71752 l74666\">recognised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74667\"></span><span class=\"pp-class-65 pa t71752 l74668\">(42) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74669 ls66978\">\u00a0(24)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l23115\">Amounts </span><span class=\"pp-class-65 pa t74479 l74670\">written </span><span class=\"pp-class-65 pa t74479 l74671\">off </span><span class=\"pp-class-65 pa t74479 l74672\">during </span><span class=\"pp-class-65 pa t74479 l74673\">the </span><span class=\"pp-class-65 pa t74479 l74674\">year </span><span class=\"pp-class-65 pa t74479 l74675\">as </span><span class=\"pp-class-65 pa t74479 l74676\">uncollectible</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l74667\"></span><span class=\"pp-class-65 pa t74479 l74668\">(71) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l67229 ls67348\">-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l23115\">Effect </span><span class=\"pp-class-65 pa t71762 l67369\">of </span><span class=\"pp-class-65 pa t71762 l67370\">movements </span><span class=\"pp-class-65 pa t71762 l12272\">in </span><span class=\"pp-class-65 pa t71762 l72031\">foreign </span><span class=\"pp-class-65 pa t71762 l72032\">exchange </span><span class=\"pp-class-65 pa t71762 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l74667\"></span><span class=\"pp-class-65 pa t71762 l74668\">(33) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l67235 ls66934\">16\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74677 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74677 l74678 ls901\">ALLOWANCE </span><span class=\"pp-class-167 pa t74677 l74679\">FOR </span><span class=\"pp-class-167 pa t74677 l74680 ls705\">IMPAIRMENT </span><span class=\"pp-class-167 pa t74677 l74681\">OF </span><span class=\"pp-class-167 pa t74677 l74682\">TRADE </span><span class=\"pp-class-167 pa t74677 l74683 ls482\">RECEIVABLES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74664\">1,140</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74665 ls67032\">1,286\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__138": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74585 l3 ls2147\">With </span><span class=\"pp-class-20 pa t74585 l74586 ls299\">regard </span><span class=\"pp-class-20 pa t74585 l74587 ls6583\">to </span><span class=\"pp-class-20 pa t74585 l74588 ls682\">trade </span><span class=\"pp-class-20 pa t74585 l48359 ls9048\">receivables </span><span class=\"pp-class-20 pa t74585 l74589 ls2182\">there </span><span class=\"pp-class-20 pa t74585 l74590 ls4993\">are </span><span class=\"pp-class-20 pa t74585 l74591 ls20954\">no </span><span class=\"pp-class-20 pa t74585 l74592 ls2537\">indications </span><span class=\"pp-class-20 pa t74585 l74593 ls3969\">that </span><span class=\"pp-class-20 pa t74585 l74594 ls9651\">debtors </span><span class=\"pp-class-20 pa t74585 l74595 ls4167\">will </span><span class=\"pp-class-20 pa t74585 l74596 ls1073\">not </span><span class=\"pp-class-20 pa t74585 l74597 ls9304\">meet </span><span class=\"pp-class-20 pa t74585 l74598 ls98\">their </span><span class=\"pp-class-20 pa t74585 l74599 ls4116\">payment </span><span class=\"pp-class-20 pa t74600 l3 ls1668\">obligations. </span><span class=\"pp-class-20 pa t74600 l74601 ls10923\">Nor </span><span class=\"pp-class-20 pa t74600 l74602 ls705\">are </span><span class=\"pp-class-20 pa t74600 l74603 ls350\">there </span><span class=\"pp-class-20 pa t74600 l74604 ls214\">any </span><span class=\"pp-class-20 pa t74600 l74605 ls2053\">customers </span><span class=\"pp-class-20 pa t74600 l74606 ls926\">representing </span><span class=\"pp-class-20 pa t74600 l74607 ls2288\">more </span><span class=\"pp-class-20 pa t74600 l74608 ls3675\">than </span><span class=\"pp-class-20 pa t74600 l74609 ls883\">10% </span><span class=\"pp-class-20 pa t74600 l54272 ls170\">of </span><span class=\"pp-class-20 pa t74600 l74610 ls4319\">the </span><span class=\"pp-class-20 pa t74600 l74611 ls2846\">consolidated </span><span class=\"pp-class-20 pa t74600 l74612 ls1329\">revenue. </span><span class=\"pp-class-20 pa t74600 l74613 ls5431\">IFRS </span><span class=\"pp-class-20 pa t74600 l74614\">9 </span><span class=\"pp-class-20 pa t74615 l3 ls352\">requires </span><span class=\"pp-class-20 pa t74615 l74616 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74617 ls2095\">company </span><span class=\"pp-class-20 pa t74615 l74618 ls3820\">to </span><span class=\"pp-class-20 pa t74615 l74619 ls12078\">recognise </span><span class=\"pp-class-20 pa t74615 l74620 ls88\">an </span><span class=\"pp-class-20 pa t74615 l74621 ls887\">allowance </span><span class=\"pp-class-20 pa t74615 l74622 ls4165\">for </span><span class=\"pp-class-20 pa t74615 l74623 ls392\">expected </span><span class=\"pp-class-20 pa t74615 l74624 ls967\">losses </span><span class=\"pp-class-20 pa t74615 l74625 ls19094\">on </span><span class=\"pp-class-20 pa t74615 l74626 ls110\">the </span><span class=\"pp-class-20 pa t74615 l74627 ls377\">recovery </span><span class=\"pp-class-20 pa t74615 l74628 ls6574\">of </span><span class=\"pp-class-20 pa t74615 l74629 ls153\">trade </span><span class=\"pp-class-20 pa t74615 l74630 ls3514\">receivables. </span><span class=\"pp-class-20 pa t74631 l3 ls471\">This </span><span class=\"pp-class-20 pa t74631 l6555 ls2137\">has </span><span class=\"pp-class-20 pa t74631 l74632 ls9996\">no </span><span class=\"pp-class-20 pa t74631 l74633 ls587\">material </span><span class=\"pp-class-20 pa t74631 l74634 ls2201\">impact. </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74635 l3 ls4818\">More </span><span class=\"pp-class-20 pa t74635 l74636 ls1049\">information </span><span class=\"pp-class-20 pa t74635 l74637 ls3127\">regarding </span><span class=\"pp-class-20 pa t74635 l74638 ls451\">the </span><span class=\"pp-class-20 pa t74635 l74639 ls936\">credit </span><span class=\"pp-class-20 pa t74635 l74640 ls1877\">risk </span><span class=\"pp-class-20 pa t74635 l74641 ls324\">is </span><span class=\"pp-class-20 pa t74635 l74642 ls715\">disclosed </span><span class=\"pp-class-20 pa t74635 l74643 ls324\">in </span><span class=\"pp-class-20 pa t74635 l74644 ls715\">note </span><span class=\"pp-class-20 pa t74635 l74645 ls3763\">26.</span></p><div class=\"pp-class-4\" id=\"pp-id-7744\"><div class=\" w4676 h74650 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls967\">Movements </span><span class=\"pp-class-20 pa t74651 l74652 ls313\">on </span><span class=\"pp-class-20 pa t74651 l74653 ls3526\">valuation </span><span class=\"pp-class-20 pa t74651 l74654 ls350\">for </span><span class=\"pp-class-20 pa t74651 l74655 ls3794\">impairment </span><span class=\"pp-class-20 pa t74651 l74656 ls295\">of </span><span class=\"pp-class-20 pa t74651 l74657 ls901\">trade </span><span class=\"pp-class-20 pa t74651 l74658 ls493\">receivables </span><span class=\"pp-class-20 pa t74651 l74659 ls305\">are </span><span class=\"pp-class-20 pa t74651 l74660 ls624\">as </span><span class=\"pp-class-20 pa t74651 l74661 ls659\">follows:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7745\"><div class=\" w4676 h74662 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l23115\">Opening </span><span class=\"pp-class-66 pa t71744 l74663\">balance</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74664\">1,286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t71744 l74665 ls66978\">1,294\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Allowances </span><span class=\"pp-class-65 pa t71752 l74666\">recognised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74667\"></span><span class=\"pp-class-65 pa t71752 l74668\">(42) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l74669 ls66978\">\u00a0(24)\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l23115\">Amounts </span><span class=\"pp-class-65 pa t74479 l74670\">written </span><span class=\"pp-class-65 pa t74479 l74671\">off </span><span class=\"pp-class-65 pa t74479 l74672\">during </span><span class=\"pp-class-65 pa t74479 l74673\">the </span><span class=\"pp-class-65 pa t74479 l74674\">year </span><span class=\"pp-class-65 pa t74479 l74675\">as </span><span class=\"pp-class-65 pa t74479 l74676\">uncollectible</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l74667\"></span><span class=\"pp-class-65 pa t74479 l74668\">(71) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74479 l67229 ls67348\">-\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l23115\">Effect </span><span class=\"pp-class-65 pa t71762 l67369\">of </span><span class=\"pp-class-65 pa t71762 l67370\">movements </span><span class=\"pp-class-65 pa t71762 l12272\">in </span><span class=\"pp-class-65 pa t71762 l72031\">foreign </span><span class=\"pp-class-65 pa t71762 l72032\">exchange </span><span class=\"pp-class-65 pa t71762 l72033\">rates</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l74667\"></span><span class=\"pp-class-65 pa t71762 l74668\">(33) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71762 l67235 ls66934\">16\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74677 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74677 l74678 ls901\">ALLOWANCE </span><span class=\"pp-class-167 pa t74677 l74679\">FOR </span><span class=\"pp-class-167 pa t74677 l74680 ls705\">IMPAIRMENT </span><span class=\"pp-class-167 pa t74677 l74681\">OF </span><span class=\"pp-class-167 pa t74677 l74682\">TRADE </span><span class=\"pp-class-167 pa t74677 l74683 ls482\">RECEIVABLES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74664\">1,140</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74684 l74665 ls67032\">1,286\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__141": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7746\"><div class=\" w4676 h74487 pa t2 l3 wtro4 xx74685 tro6 xx74686\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74687 l3 ls74688\">19. </span><span class=\"pp-class-19 pa t74687 l12290 ls1491\">Cash </span><span class=\"pp-class-19 pa t74687 l74689 ls180\">and </span><span class=\"pp-class-19 pa t74687 l74690 ls1491\">cash </span><span class=\"pp-class-19 pa t74687 l74691 ls64032\">equivalents</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74692 l3 ls11574\">Cash </span><span class=\"pp-class-20 pa t74692 l74693 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74694 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74695 ls738\">equivalents </span><span class=\"pp-class-20 pa t74692 l74696 ls1123\">include </span><span class=\"pp-class-20 pa t74692 l74697 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74698 ls324\">in </span><span class=\"pp-class-20 pa t74692 l74699 ls663\">hand, </span><span class=\"pp-class-20 pa t74692 l74700 ls307\">bank </span><span class=\"pp-class-20 pa t74692 l74701 ls557\">balances </span><span class=\"pp-class-20 pa t74692 l74702 ls453\">(current </span><span class=\"pp-class-20 pa t74692 l74703 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74704 ls511\">deposit </span><span class=\"pp-class-20 pa t74692 l74705 ls1822\">accounts) </span><span class=\"pp-class-20 pa t74692 l74706 ls299\">and </span><span class=\"pp-class-20 pa t74707 l3 ls1921\">other </span><span class=\"pp-class-20 pa t74707 l70488 ls375\">short-term </span><span class=\"pp-class-20 pa t74707 l74708 ls329\">highly </span><span class=\"pp-class-20 pa t74707 l74709 ls2984\">liquid </span><span class=\"pp-class-20 pa t74707 l74710 ls509\">investments </span><span class=\"pp-class-20 pa t74707 l74711 ls285\">with </span><span class=\"pp-class-20 pa t74707 l74712 ls379\">maturities </span><span class=\"pp-class-20 pa t74707 l74713 ls2718\">since </span><span class=\"pp-class-20 pa t74707 l74714 ls3033\">acquisition </span><span class=\"pp-class-20 pa t74707 l74715 ls2095\">date </span><span class=\"pp-class-20 pa t74707 l74716 ls295\">of </span><span class=\"pp-class-20 pa t74707 l74717 ls449\">three </span><span class=\"pp-class-20 pa t74707 l74718 ls2730\">months </span><span class=\"pp-class-20 pa t74707 l74719 ls2778\">or </span><span class=\"pp-class-20 pa t74720 l3 ls525\">less.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7747\"><div class=\" w4676 h74721 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Short-term </span><span class=\"pp-class-65 pa t71744 l20927\">bank </span><span class=\"pp-class-65 pa t71744 l74722\">deposits </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26921\">67,964 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26922 ls67117\">40,109\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Cash </span><span class=\"pp-class-65 pa t71752 l67198\">at </span><span class=\"pp-class-65 pa t71752 l74723\">bank </span><span class=\"pp-class-65 pa t71752 l74724\">and </span><span class=\"pp-class-65 pa t71752 l74725\">on </span><span class=\"pp-class-65 pa t71752 l74726\">hand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">53,921 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">58,205\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74727 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74727 l70505\">Cash </span><span class=\"pp-class-155 pa t74727 l74728\">and </span><span class=\"pp-class-155 pa t74727 l74729\">cash </span><span class=\"pp-class-155 pa t74727 l74730 ls482\">equivalents</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70569\">121,885 </span><span class=\"pp-class-128 pa t74731 l71266 ls71267\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70629 ls67117\">98,314\u00a0\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls740\">For </span><span class=\"pp-class-20 pa t74651 l73123 ls451\">the </span><span class=\"pp-class-20 pa t74651 l74732 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74733 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t74651 l74734 ls218\">statement, </span><span class=\"pp-class-20 pa t74651 l74735 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74736 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74737 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74738 ls738\">equivalents </span><span class=\"pp-class-20 pa t74651 l74739 ls1123\">include </span><span class=\"pp-class-20 pa t74651 l74740 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74741 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74742 ls307\">bank </span><span class=\"pp-class-20 pa t74651 l74743 ls557\">balances </span><span class=\"pp-class-20 pa t74651 l74744 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74745 ls110\">term </span><span class=\"pp-class-20 pa t74746 l3 ls548\">deposits. </span><span class=\"pp-class-20 pa t74746 l74747 ls4222\">Any </span><span class=\"pp-class-20 pa t74746 l74748 ls3520\">negative </span><span class=\"pp-class-20 pa t74746 l74749 ls436\">cash </span><span class=\"pp-class-20 pa t74746 l74750 ls324\">is </span><span class=\"pp-class-20 pa t74746 l74751 ls305\">included </span><span class=\"pp-class-20 pa t74746 l74752 ls2537\">under </span><span class=\"pp-class-20 pa t74746 l74753 ls2594\">current </span><span class=\"pp-class-20 pa t74746 l74754 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74746 l74755 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74746 l74756 ls324\">in </span><span class=\"pp-class-20 pa t74746 l74757 ls451\">the </span><span class=\"pp-class-20 pa t74746 l74758 ls397\">statement </span><span class=\"pp-class-20 pa t74746 l74759 ls295\">of </span><span class=\"pp-class-20 pa t74760 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74760 l74761 ls178\">position.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__142": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7746\"><div class=\" w4676 h74487 pa t2 l3 wtro4 xx74685 tro6 xx74686\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74687 l3 ls74688\">19. </span><span class=\"pp-class-19 pa t74687 l12290 ls1491\">Cash </span><span class=\"pp-class-19 pa t74687 l74689 ls180\">and </span><span class=\"pp-class-19 pa t74687 l74690 ls1491\">cash </span><span class=\"pp-class-19 pa t74687 l74691 ls64032\">equivalents</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74692 l3 ls11574\">Cash </span><span class=\"pp-class-20 pa t74692 l74693 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74694 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74695 ls738\">equivalents </span><span class=\"pp-class-20 pa t74692 l74696 ls1123\">include </span><span class=\"pp-class-20 pa t74692 l74697 ls436\">cash </span><span class=\"pp-class-20 pa t74692 l74698 ls324\">in </span><span class=\"pp-class-20 pa t74692 l74699 ls663\">hand, </span><span class=\"pp-class-20 pa t74692 l74700 ls307\">bank </span><span class=\"pp-class-20 pa t74692 l74701 ls557\">balances </span><span class=\"pp-class-20 pa t74692 l74702 ls453\">(current </span><span class=\"pp-class-20 pa t74692 l74703 ls299\">and </span><span class=\"pp-class-20 pa t74692 l74704 ls511\">deposit </span><span class=\"pp-class-20 pa t74692 l74705 ls1822\">accounts) </span><span class=\"pp-class-20 pa t74692 l74706 ls299\">and </span><span class=\"pp-class-20 pa t74707 l3 ls1921\">other </span><span class=\"pp-class-20 pa t74707 l70488 ls375\">short-term </span><span class=\"pp-class-20 pa t74707 l74708 ls329\">highly </span><span class=\"pp-class-20 pa t74707 l74709 ls2984\">liquid </span><span class=\"pp-class-20 pa t74707 l74710 ls509\">investments </span><span class=\"pp-class-20 pa t74707 l74711 ls285\">with </span><span class=\"pp-class-20 pa t74707 l74712 ls379\">maturities </span><span class=\"pp-class-20 pa t74707 l74713 ls2718\">since </span><span class=\"pp-class-20 pa t74707 l74714 ls3033\">acquisition </span><span class=\"pp-class-20 pa t74707 l74715 ls2095\">date </span><span class=\"pp-class-20 pa t74707 l74716 ls295\">of </span><span class=\"pp-class-20 pa t74707 l74717 ls449\">three </span><span class=\"pp-class-20 pa t74707 l74718 ls2730\">months </span><span class=\"pp-class-20 pa t74707 l74719 ls2778\">or </span><span class=\"pp-class-20 pa t74720 l3 ls525\">less.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7747\"><div class=\" w4676 h74721 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Short-term </span><span class=\"pp-class-65 pa t71744 l20927\">bank </span><span class=\"pp-class-65 pa t71744 l74722\">deposits </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26921\">67,964 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26922 ls67117\">40,109\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Cash </span><span class=\"pp-class-65 pa t71752 l67198\">at </span><span class=\"pp-class-65 pa t71752 l74723\">bank </span><span class=\"pp-class-65 pa t71752 l74724\">and </span><span class=\"pp-class-65 pa t71752 l74725\">on </span><span class=\"pp-class-65 pa t71752 l74726\">hand</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">53,921 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">58,205\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74727 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74727 l70505\">Cash </span><span class=\"pp-class-155 pa t74727 l74728\">and </span><span class=\"pp-class-155 pa t74727 l74729\">cash </span><span class=\"pp-class-155 pa t74727 l74730 ls482\">equivalents</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70569\">121,885 </span><span class=\"pp-class-128 pa t74731 l71266 ls71267\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74731 l70629 ls67117\">98,314\u00a0\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls740\">For </span><span class=\"pp-class-20 pa t74651 l73123 ls451\">the </span><span class=\"pp-class-20 pa t74651 l74732 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74733 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t74651 l74734 ls218\">statement, </span><span class=\"pp-class-20 pa t74651 l74735 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74736 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74737 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74738 ls738\">equivalents </span><span class=\"pp-class-20 pa t74651 l74739 ls1123\">include </span><span class=\"pp-class-20 pa t74651 l74740 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74741 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74742 ls307\">bank </span><span class=\"pp-class-20 pa t74651 l74743 ls557\">balances </span><span class=\"pp-class-20 pa t74651 l74744 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74745 ls110\">term </span><span class=\"pp-class-20 pa t74746 l3 ls548\">deposits. </span><span class=\"pp-class-20 pa t74746 l74747 ls4222\">Any </span><span class=\"pp-class-20 pa t74746 l74748 ls3520\">negative </span><span class=\"pp-class-20 pa t74746 l74749 ls436\">cash </span><span class=\"pp-class-20 pa t74746 l74750 ls324\">is </span><span class=\"pp-class-20 pa t74746 l74751 ls305\">included </span><span class=\"pp-class-20 pa t74746 l74752 ls2537\">under </span><span class=\"pp-class-20 pa t74746 l74753 ls2594\">current </span><span class=\"pp-class-20 pa t74746 l74754 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74746 l74755 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74746 l74756 ls324\">in </span><span class=\"pp-class-20 pa t74746 l74757 ls451\">the </span><span class=\"pp-class-20 pa t74746 l74758 ls397\">statement </span><span class=\"pp-class-20 pa t74746 l74759 ls295\">of </span><span class=\"pp-class-20 pa t74760 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74760 l74761 ls178\">position.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__144": {
   "value": "<span class=\"pp-class-20 pa t74651 l3 ls740\">For </span><span class=\"pp-class-20 pa t74651 l73123 ls451\">the </span><span class=\"pp-class-20 pa t74651 l74732 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74733 xx96 ls438\">flow </span><span class=\"pp-class-20 pa t74651 l74734 ls218\">statement, </span><span class=\"pp-class-20 pa t74651 l74735 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74736 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74737 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74738 ls738\">equivalents </span><span class=\"pp-class-20 pa t74651 l74739 ls1123\">include </span><span class=\"pp-class-20 pa t74651 l74740 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l74741 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74742 ls307\">bank </span><span class=\"pp-class-20 pa t74651 l74743 ls557\">balances </span><span class=\"pp-class-20 pa t74651 l74744 ls299\">and </span><span class=\"pp-class-20 pa t74651 l74745 ls110\">term </span><span class=\"pp-class-20 pa t74746 l3 ls548\">deposits. </span><span class=\"pp-class-20 pa t74746 l74747 ls4222\">Any </span><span class=\"pp-class-20 pa t74746 l74748 ls3520\">negative </span><span class=\"pp-class-20 pa t74746 l74749 ls436\">cash </span><span class=\"pp-class-20 pa t74746 l74750 ls324\">is </span><span class=\"pp-class-20 pa t74746 l74751 ls305\">included </span><span class=\"pp-class-20 pa t74746 l74752 ls2537\">under </span><span class=\"pp-class-20 pa t74746 l74753 ls2594\">current </span><span class=\"pp-class-20 pa t74746 l74754 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74746 l74755 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74746 l74756 ls324\">in </span><span class=\"pp-class-20 pa t74746 l74757 ls451\">the </span><span class=\"pp-class-20 pa t74746 l74758 ls397\">statement </span><span class=\"pp-class-20 pa t74746 l74759 ls295\">of </span><span class=\"pp-class-20 pa t74760 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74760 l74761 ls178\">position.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__145": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74762 l3 ls58847\">20. </span><span class=\"pp-class-19 pa t74762 l74763 ls5099\">Other </span><span class=\"pp-class-19 pa t74762 l74764 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74765 l3 ls889\">The </span><span class=\"pp-class-20 pa t74765 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t74765 l70639 ls2201\">non-current </span><span class=\"pp-class-20 pa t74765 l74766 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74767 ls2594\">current </span><span class=\"pp-class-20 pa t74765 l74768 ls15\">assets </span><span class=\"pp-class-20 pa t74765 l74769 ls1123\">include </span><span class=\"pp-class-20 pa t74765 l74770 ls1297\">mainly </span><span class=\"pp-class-20 pa t74765 l74771 ls436\">cash </span><span class=\"pp-class-20 pa t74765 l74772 ls1097\">guarantees </span><span class=\"pp-class-20 pa t74765 l74773 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74774 ls1051\">deferred </span><span class=\"pp-class-20 pa t74765 l74775 ls770\">charges </span><span class=\"pp-class-20 pa t74765 l74776 ls2166\">relating </span><span class=\"pp-class-20 pa t74777 l3 ls309\">to </span><span class=\"pp-class-20 pa t74777 l7040 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74778 ls713\">operational </span><span class=\"pp-class-20 pa t74777 l74779 ls1219\">activities </span><span class=\"pp-class-20 pa t74777 l74780 ls295\">of </span><span class=\"pp-class-20 pa t74777 l74781 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74782 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__146": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74762 l3 ls58847\">20. </span><span class=\"pp-class-19 pa t74762 l74763 ls5099\">Other </span><span class=\"pp-class-19 pa t74762 l74764 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74765 l3 ls889\">The </span><span class=\"pp-class-20 pa t74765 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t74765 l70639 ls2201\">non-current </span><span class=\"pp-class-20 pa t74765 l74766 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74767 ls2594\">current </span><span class=\"pp-class-20 pa t74765 l74768 ls15\">assets </span><span class=\"pp-class-20 pa t74765 l74769 ls1123\">include </span><span class=\"pp-class-20 pa t74765 l74770 ls1297\">mainly </span><span class=\"pp-class-20 pa t74765 l74771 ls436\">cash </span><span class=\"pp-class-20 pa t74765 l74772 ls1097\">guarantees </span><span class=\"pp-class-20 pa t74765 l74773 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74774 ls1051\">deferred </span><span class=\"pp-class-20 pa t74765 l74775 ls770\">charges </span><span class=\"pp-class-20 pa t74765 l74776 ls2166\">relating </span><span class=\"pp-class-20 pa t74777 l3 ls309\">to </span><span class=\"pp-class-20 pa t74777 l7040 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74778 ls713\">operational </span><span class=\"pp-class-20 pa t74777 l74779 ls1219\">activities </span><span class=\"pp-class-20 pa t74777 l74780 ls295\">of </span><span class=\"pp-class-20 pa t74777 l74781 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74782 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__147": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74762 l3 ls58847\">20. </span><span class=\"pp-class-19 pa t74762 l74763 ls5099\">Other </span><span class=\"pp-class-19 pa t74762 l74764 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74765 l3 ls889\">The </span><span class=\"pp-class-20 pa t74765 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t74765 l70639 ls2201\">non-current </span><span class=\"pp-class-20 pa t74765 l74766 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74767 ls2594\">current </span><span class=\"pp-class-20 pa t74765 l74768 ls15\">assets </span><span class=\"pp-class-20 pa t74765 l74769 ls1123\">include </span><span class=\"pp-class-20 pa t74765 l74770 ls1297\">mainly </span><span class=\"pp-class-20 pa t74765 l74771 ls436\">cash </span><span class=\"pp-class-20 pa t74765 l74772 ls1097\">guarantees </span><span class=\"pp-class-20 pa t74765 l74773 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74774 ls1051\">deferred </span><span class=\"pp-class-20 pa t74765 l74775 ls770\">charges </span><span class=\"pp-class-20 pa t74765 l74776 ls2166\">relating </span><span class=\"pp-class-20 pa t74777 l3 ls309\">to </span><span class=\"pp-class-20 pa t74777 l7040 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74778 ls713\">operational </span><span class=\"pp-class-20 pa t74777 l74779 ls1219\">activities </span><span class=\"pp-class-20 pa t74777 l74780 ls295\">of </span><span class=\"pp-class-20 pa t74777 l74781 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74782 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__148": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74762 l3 ls58847\">20. </span><span class=\"pp-class-19 pa t74762 l74763 ls5099\">Other </span><span class=\"pp-class-19 pa t74762 l74764 ls484\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74765 l3 ls889\">The </span><span class=\"pp-class-20 pa t74765 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t74765 l70639 ls2201\">non-current </span><span class=\"pp-class-20 pa t74765 l74766 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74767 ls2594\">current </span><span class=\"pp-class-20 pa t74765 l74768 ls15\">assets </span><span class=\"pp-class-20 pa t74765 l74769 ls1123\">include </span><span class=\"pp-class-20 pa t74765 l74770 ls1297\">mainly </span><span class=\"pp-class-20 pa t74765 l74771 ls436\">cash </span><span class=\"pp-class-20 pa t74765 l74772 ls1097\">guarantees </span><span class=\"pp-class-20 pa t74765 l74773 ls299\">and </span><span class=\"pp-class-20 pa t74765 l74774 ls1051\">deferred </span><span class=\"pp-class-20 pa t74765 l74775 ls770\">charges </span><span class=\"pp-class-20 pa t74765 l74776 ls2166\">relating </span><span class=\"pp-class-20 pa t74777 l3 ls309\">to </span><span class=\"pp-class-20 pa t74777 l7040 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74778 ls713\">operational </span><span class=\"pp-class-20 pa t74777 l74779 ls1219\">activities </span><span class=\"pp-class-20 pa t74777 l74780 ls295\">of </span><span class=\"pp-class-20 pa t74777 l74781 ls451\">the </span><span class=\"pp-class-20 pa t74777 l74782 ls1027\">Group.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__149": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t74783 l3 ls74784\">21. </span><span class=\"pp-class-19 pa t74783 l74785 ls2643\">Equity</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74786 l3 ls74787\">21.1 </span><span class=\"pp-class-25 pa t74786 l74788 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74786 l74789 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74790 l3 ls548\">Ordinary </span><span class=\"pp-class-20 pa t74790 l74791 ls350\">shares </span><span class=\"pp-class-20 pa t74790 l74792 ls305\">are </span><span class=\"pp-class-20 pa t74790 l74793 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t74790 l74794 ls624\">as </span><span class=\"pp-class-20 pa t74790 l74795 ls2643\">equity. </span><span class=\"pp-class-20 pa t74790 l74796 ls362\">Where </span><span class=\"pp-class-20 pa t74790 l74797 ls2080\">any </span><span class=\"pp-class-20 pa t74790 l74798 ls1478\">Group </span><span class=\"pp-class-20 pa t74790 l74799 ls283\">company </span><span class=\"pp-class-20 pa t74790 l74800 ls1564\">purchases </span><span class=\"pp-class-20 pa t74790 l74801 ls451\">the </span><span class=\"pp-class-20 pa t74790 l74802 ls1582\">company\u2019s </span><span class=\"pp-class-20 pa t74790 l74803 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l3 ls509\">share </span><span class=\"pp-class-20 pa t74804 l17247 ls238\">capital </span><span class=\"pp-class-20 pa t74804 l74805 ls161\">(treasury </span><span class=\"pp-class-20 pa t74804 l74806 ls5676\">shares), </span><span class=\"pp-class-20 pa t74804 l74807 ls451\">the </span><span class=\"pp-class-20 pa t74804 l74808 ls525\">consideration </span><span class=\"pp-class-20 pa t74804 l74809 ls489\">paid </span><span class=\"pp-class-20 pa t74804 l74810 ls324\">is </span><span class=\"pp-class-20 pa t74804 l74811 ls5425\">deducted </span><span class=\"pp-class-20 pa t74804 l74812 ls1361\">from </span><span class=\"pp-class-20 pa t74804 l74813 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l74814 ls728\">attributable </span><span class=\"pp-class-20 pa t74804 l74815 ls309\">to </span><span class=\"pp-class-20 pa t74804 l74816 ls545\">owners </span><span class=\"pp-class-20 pa t74817 l3 ls295\">of </span><span class=\"pp-class-20 pa t74817 l74818 ls451\">the </span><span class=\"pp-class-20 pa t74817 l68546 ls283\">company </span><span class=\"pp-class-20 pa t74817 l74819 ls2041\">until </span><span class=\"pp-class-20 pa t74817 l74820 ls451\">the </span><span class=\"pp-class-20 pa t74817 l74821 ls350\">shares </span><span class=\"pp-class-20 pa t74817 l74822 ls305\">are </span><span class=\"pp-class-20 pa t74817 l74823 ls383\">cancelled </span><span class=\"pp-class-20 pa t74817 l74824 ls2778\">or </span><span class=\"pp-class-20 pa t74817 l74825 ls4949\">reissued. </span><span class=\"pp-class-20 pa t74817 l74826 ls2948\">Incremental </span><span class=\"pp-class-20 pa t74817 l74827 ls3473\">costs </span><span class=\"pp-class-20 pa t74817 l74828 ls8964\">directly </span><span class=\"pp-class-20 pa t74817 l74829 ls728\">attributable </span><span class=\"pp-class-20 pa t74817 l74830 ls309\">to </span><span class=\"pp-class-20 pa t74817 l2292 ls451\">the </span><span class=\"pp-class-20 pa t74831 l3 ls2447\">issue </span><span class=\"pp-class-20 pa t74831 l74832 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74833 ls895\">new </span><span class=\"pp-class-20 pa t74831 l74834 ls350\">shares </span><span class=\"pp-class-20 pa t74831 l74835 ls305\">are </span><span class=\"pp-class-20 pa t74831 l74836 ls2537\">shown </span><span class=\"pp-class-20 pa t74831 l74837 ls324\">in </span><span class=\"pp-class-20 pa t74831 l74838 ls817\">equity </span><span class=\"pp-class-20 pa t74831 l74839 ls624\">as </span><span class=\"pp-class-20 pa t74831 l74840\">a </span><span class=\"pp-class-20 pa t74831 l74841 ls3675\">deduction, </span><span class=\"pp-class-20 pa t74831 l74842 ls3509\">net </span><span class=\"pp-class-20 pa t74831 l74843 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74844 ls5260\">tax, </span><span class=\"pp-class-20 pa t74831 l74845 ls1361\">from </span><span class=\"pp-class-20 pa t74831 l74846 ls451\">the </span><span class=\"pp-class-20 pa t74831 l74847 ls1144\">proceeds.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74848 l3 ls2762\">Dividends </span><span class=\"pp-class-20 pa t74848 l74849 ls178\">payable </span><span class=\"pp-class-20 pa t74848 l74850 ls309\">to </span><span class=\"pp-class-20 pa t74848 l74851 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74848 l14872 ls295\">of </span><span class=\"pp-class-20 pa t74848 l74852 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74853 ls283\">company </span><span class=\"pp-class-20 pa t74848 l74854 ls305\">are </span><span class=\"pp-class-20 pa t74848 l74855 ls1123\">recognised </span><span class=\"pp-class-20 pa t74848 l74856 ls624\">as </span><span class=\"pp-class-20 pa t74848 l74857\">a </span><span class=\"pp-class-20 pa t74848 l74858 ls15987\">liability </span><span class=\"pp-class-20 pa t74848 l74859 ls324\">in </span><span class=\"pp-class-20 pa t74848 l74860 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74861 ls397\">statement </span><span class=\"pp-class-20 pa t74862 l3 ls295\">of </span><span class=\"pp-class-20 pa t74862 l5940 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74862 l74863 ls2053\">position </span><span class=\"pp-class-20 pa t74862 l74864 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74865 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74866 ls1233\">period </span><span class=\"pp-class-20 pa t74862 l74867 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74868 ls631\">which </span><span class=\"pp-class-20 pa t74862 l74869 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74870 ls718\">dividends </span><span class=\"pp-class-20 pa t74862 l74871 ls305\">are </span><span class=\"pp-class-20 pa t74862 l74872 ls1097\">approved </span><span class=\"pp-class-20 pa t74862 l74873 ls409\">by </span><span class=\"pp-class-20 pa t74862 l74874 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74875 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74862 l74876 ls295\">of </span><span class=\"pp-class-20 pa t74862 l74877 ls451\">the </span><span class=\"pp-class-20 pa t74878 l3 ls601\">company.</span></p><div class=\"pp-class-4\" id=\"pp-id-7749\"><div class=\" w4676 h74474 pa t2 l3 wtro4 xx74883 tro6 xx74884\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74885 l3 ls74886\">21.2 </span><span class=\"pp-class-25 pa t74885 l74887 ls2440\">Share </span><span class=\"pp-class-25 pa t74885 l74888 ls1682\">Capital</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74746 l3 ls192\">All </span><span class=\"pp-class-20 pa t74746 l74889 ls1921\">shares </span><span class=\"pp-class-20 pa t74746 l74890 ls2245\">are </span><span class=\"pp-class-20 pa t74746 l74891 ls634\">ordinary </span><span class=\"pp-class-20 pa t74746 l74892 ls1935\">shares, </span><span class=\"pp-class-20 pa t74746 l74893 ls348\">registered </span><span class=\"pp-class-20 pa t74746 l74894 ls9851\">or </span><span class=\"pp-class-20 pa t74746 l74895 ls587\">dematerialised. </span><span class=\"pp-class-20 pa t74746 l74896 ls1495\">The </span><span class=\"pp-class-20 pa t74746 l74897 ls634\">ordinary </span><span class=\"pp-class-20 pa t74746 l74898 ls1144\">share </span><span class=\"pp-class-20 pa t74746 l74899 ls962\">capital </span><span class=\"pp-class-20 pa t74746 l74900 ls15\">of </span><span class=\"pp-class-20 pa t74746 l74901 ls1607\">the </span><span class=\"pp-class-20 pa t74746 l74902 ls367\">company </span><span class=\"pp-class-20 pa t74760 l3 ls229\">issued </span><span class=\"pp-class-20 pa t74760 l74903 ls511\">and </span><span class=\"pp-class-20 pa t74760 l74904 ls3037\">full </span><span class=\"pp-class-20 pa t74760 l74905 ls1912\">paid </span><span class=\"pp-class-20 pa t74760 l74906 ls592\">consists </span><span class=\"pp-class-20 pa t74760 l74907 ls2127\">of </span><span class=\"pp-class-20 pa t74760 l74908 ls64032\">816,013 </span><span class=\"pp-class-20 pa t74760 l74909 ls920\">shares </span><span class=\"pp-class-20 pa t74760 l74910 ls4448\">(2024: </span><span class=\"pp-class-20 pa t74760 l74911 ls64032\">816,013 </span><span class=\"pp-class-20 pa t74760 l74912 ls1672\">shares), </span><span class=\"pp-class-20 pa t74760 l74913 ls2127\">of </span><span class=\"pp-class-20 pa t74760 l74914 ls647\">which </span><span class=\"pp-class-20 pa t74760 l74915 ls7157\">3,960 </span><span class=\"pp-class-20 pa t74760 l74916 ls840\">treasury </span><span class=\"pp-class-20 pa t74760 l74917 ls920\">shares </span><span class=\"pp-class-20 pa t74760 l74918 ls13555\">(2024: </span><span class=\"pp-class-20 pa t74919 l3 ls1329\">3,547 </span><span class=\"pp-class-20 pa t74919 l74920 ls909\">treasury </span><span class=\"pp-class-20 pa t74919 l74921 ls5871\">shares).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74922 l3 ls889\">The </span><span class=\"pp-class-20 pa t74922 l21606 ls909\">treasury </span><span class=\"pp-class-20 pa t74922 l74923 ls350\">shares </span><span class=\"pp-class-20 pa t74922 l74924 ls2264\">have </span><span class=\"pp-class-20 pa t74922 l74925 ls2266\">been </span><span class=\"pp-class-20 pa t74922 l74926 ls527\">purchased </span><span class=\"pp-class-20 pa t74922 l74927 ls624\">as </span><span class=\"pp-class-20 pa t74922 l74928 ls2440\">part </span><span class=\"pp-class-20 pa t74922 l74929 ls295\">of </span><span class=\"pp-class-20 pa t74922 l74930 ls451\">the </span><span class=\"pp-class-20 pa t74922 l74931 ls509\">share </span><span class=\"pp-class-20 pa t74922 l74932 ls229\">option </span><span class=\"pp-class-20 pa t74922 l74933 ls2288\">plans </span><span class=\"pp-class-20 pa t74922 l74934 ls190\">mentioned </span><span class=\"pp-class-20 pa t74922 l74935 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74936 l3 ls889\">The </span><span class=\"pp-class-20 pa t74936 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74936 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74936 l74937 ls1449\">presents </span><span class=\"pp-class-20 pa t74936 l74938 ls451\">the </span><span class=\"pp-class-20 pa t74936 l74939 ls975\">number </span><span class=\"pp-class-20 pa t74936 l74940 ls295\">of </span><span class=\"pp-class-20 pa t74936 l74941 ls350\">shares </span><span class=\"pp-class-20 pa t74936 l74942 ls4200\">outstanding:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7750\"><div class=\" w4676 h74943 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74944 l23115\">Number </span><span class=\"pp-class-150 pa t74944 l74945\">of </span><span class=\"pp-class-150 pa t74944 l74946\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74948\">Shares </span><span class=\"pp-class-118 pa t74944 l74949\">issued</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74950 ls3615\">Treasury </span><span class=\"pp-class-118 pa t74944 l74951\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74952 ls7934\">Outstanding </span><span class=\"pp-class-118 pa t74944 l74953\">shares</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l23115\">As </span><span class=\"pp-class-66 pa t74954 l74955\">at </span><span class=\"pp-class-66 pa t74954 l74956\">January </span><span class=\"pp-class-66 pa t74954 l74957\">1, </span><span class=\"pp-class-66 pa t74954 l74958\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74960\"></span><span class=\"pp-class-66 pa t74954 l57208\">(4,313) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l66989\">811,700 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74961 l67220\">shares </span><span class=\"pp-class-65 pa t74961 l74962\">delivered </span><span class=\"pp-class-65 pa t74961 l74963\">for </span><span class=\"pp-class-65 pa t74961 l74964\">share </span><span class=\"pp-class-65 pa t74961 l74965\">option </span><span class=\"pp-class-65 pa t74961 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74968\">766 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l57196\">766</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74969 l74970\">of </span><span class=\"pp-class-65 pa t74969 l74971\">treasury </span><span class=\"pp-class-65 pa t74969 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74973\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l23115\">As </span><span class=\"pp-class-66 pa t74974 l74955\">at </span><span class=\"pp-class-66 pa t74974 l74956\">December </span><span class=\"pp-class-66 pa t74974 l74975\">31, </span><span class=\"pp-class-66 pa t74974 l74976\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74960\"></span><span class=\"pp-class-66 pa t74974 l57208\">(3,547) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l66989\">812,466 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74977 l67220\">shares </span><span class=\"pp-class-65 pa t74977 l74962\">delivered </span><span class=\"pp-class-65 pa t74977 l74963\">for </span><span class=\"pp-class-65 pa t74977 l74964\">share </span><span class=\"pp-class-65 pa t74977 l74965\">option </span><span class=\"pp-class-65 pa t74977 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74968\">621 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l57196\">621 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74978 l74970\">of </span><span class=\"pp-class-65 pa t74978 l74971\">treasury </span><span class=\"pp-class-65 pa t74978 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74979\"></span><span class=\"pp-class-65 pa t74978 l74980\">(1,034) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l66974\"></span><span class=\"pp-class-65 pa t74978 l66992\">(1,034) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74981 l23115\">AS </span><span class=\"pp-class-167 pa t74981 l74982 ls72040\">AT </span><span class=\"pp-class-167 pa t74981 l74983\">DECEMBER </span><span class=\"pp-class-167 pa t74981 l62286\">31, </span><span class=\"pp-class-167 pa t74981 l74984\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74959\">816,013</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74960\"></span><span class=\"pp-class-128 pa t74985 l57208\">(3,960) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l66989\">812,053 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7751\"><div class=\" w4676 h74986 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1991 l3 ls322\">Further </span><span class=\"pp-class-20 pa t1991 l74987 ls311\">details </span><span class=\"pp-class-20 pa t1991 l74988 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74989 ls1405\">the </span><span class=\"pp-class-20 pa t1991 l74990 ls3863\">shareholding </span><span class=\"pp-class-20 pa t1991 l74991 ls537\">structure </span><span class=\"pp-class-20 pa t1991 l74992 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74993 ls3416\">Lotus </span><span class=\"pp-class-20 pa t1991 l74994 ls1449\">Bakeries </span><span class=\"pp-class-20 pa t1991 l74995 ls11649\">NV </span><span class=\"pp-class-20 pa t1991 l74996 ls8148\">as </span><span class=\"pp-class-20 pa t1991 l74997 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74998 ls718\">December </span><span class=\"pp-class-20 pa t1991 l74999 ls49556\">31, </span><span class=\"pp-class-20 pa t1991 l75000 ls335\">2025 </span><span class=\"pp-class-20 pa t1991 l75001 ls2767\">are </span><span class=\"pp-class-20 pa t1991 l75002 ls5041\">disclosed </span><span class=\"pp-class-20 pa t2008 l3 ls324\">in </span><span class=\"pp-class-20 pa t2008 l3919 ls451\">the </span><span class=\"pp-class-20 pa t2008 l3920 ls5041\">Corporate </span><span class=\"pp-class-20 pa t2008 l75003 ls1113\">Governance </span><span class=\"pp-class-20 pa t2008 l75004 ls2050\">Statement </span><span class=\"pp-class-20 pa t2008 l75005 ls324\">in </span><span class=\"pp-class-20 pa t2008 l75006 ls352\">chapter </span><span class=\"pp-class-20 pa t2008 l75007 ls10339\">5.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7752\"><div class=\" w4676 h75008 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75009 l3 ls75010\">21.3 </span><span class=\"pp-class-25 pa t75009 l75011 ls8366\">Capital </span><span class=\"pp-class-25 pa t75009 l75012 ls15\">risk </span><span class=\"pp-class-25 pa t75009 l75013 ls4256\">management</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75014 l3 ls1377\">The </span><span class=\"pp-class-20 pa t75014 l75015 ls2166\">objective </span><span class=\"pp-class-20 pa t75014 l75016 ls235\">of </span><span class=\"pp-class-20 pa t75014 l75017 ls627\">Lotus </span><span class=\"pp-class-20 pa t75014 l75018 ls2053\">Bakeries </span><span class=\"pp-class-20 pa t75014 l75019 ls4480\">is </span><span class=\"pp-class-20 pa t75014 l75020 ls3473\">to </span><span class=\"pp-class-20 pa t75014 l75021 ls1067\">ensure </span><span class=\"pp-class-20 pa t75014 l75022 ls8964\">that </span><span class=\"pp-class-20 pa t75014 l75023 ls4480\">the </span><span class=\"pp-class-20 pa t75014 l75024 ls1032\">Group </span><span class=\"pp-class-20 pa t75014 l75025 ls4329\">can </span><span class=\"pp-class-20 pa t75014 l75026 ls238\">continue </span><span class=\"pp-class-20 pa t75014 l75027 ls3473\">to </span><span class=\"pp-class-20 pa t75014 l75028 ls2222\">operate </span><span class=\"pp-class-20 pa t75014 l75029 ls16534\">as </span><span class=\"pp-class-20 pa t75014 l75030 ls15445\">a </span><span class=\"pp-class-20 pa t75014 l75031 ls186\">going </span><span class=\"pp-class-20 pa t75014 l75032 ls2222\">concern </span><span class=\"pp-class-20 pa t75014 l75033 ls309\">in </span><span class=\"pp-class-20 pa t75034 l3 ls1051\">order </span><span class=\"pp-class-20 pa t75034 l75035 ls4591\">to </span><span class=\"pp-class-20 pa t75034 l75036 ls742\">generate </span><span class=\"pp-class-20 pa t75034 l75037 ls1326\">a </span><span class=\"pp-class-20 pa t75034 l75038 ls4165\">return </span><span class=\"pp-class-20 pa t75034 l75039 ls1113\">for </span><span class=\"pp-class-20 pa t75034 l75040 ls3863\">shareholders </span><span class=\"pp-class-20 pa t75034 l75041 ls634\">and </span><span class=\"pp-class-20 pa t75034 l75042 ls161\">provide </span><span class=\"pp-class-20 pa t75034 l75043 xx96 ls151\">benefits </span><span class=\"pp-class-20 pa t75034 l75044 ls1113\">for </span><span class=\"pp-class-20 pa t75034 l75045 ls1170\">other </span><span class=\"pp-class-20 pa t75034 l75046 ls3192\">stakeholders. </span><span class=\"pp-class-20 pa t75034 l75047 ls6565\">Furthermore, </span><span class=\"pp-class-20 pa t75034 l75048 ls170\">the </span><span class=\"pp-class-20 pa t75049 l3 ls449\">Group </span><span class=\"pp-class-20 pa t75049 l75050 ls568\">aims </span><span class=\"pp-class-20 pa t75049 l75051 ls320\">for </span><span class=\"pp-class-20 pa t75049 l75052 ls9173\">a </span><span class=\"pp-class-20 pa t75049 l75053 ls1827\">capital </span><span class=\"pp-class-20 pa t75049 l43109 ls618\">structure </span><span class=\"pp-class-20 pa t75049 l75054 ls1827\">(balance </span><span class=\"pp-class-20 pa t75049 l75055 ls2537\">between </span><span class=\"pp-class-20 pa t75049 l75056 ls1610\">debt </span><span class=\"pp-class-20 pa t75049 l75057 ls409\">and </span><span class=\"pp-class-20 pa t75049 l75058 ls936\">equity) </span><span class=\"pp-class-20 pa t75049 l75059 ls4165\">that </span><span class=\"pp-class-20 pa t75049 l75060 ls1474\">gives </span><span class=\"pp-class-20 pa t75049 l75061 ls1449\">it </span><span class=\"pp-class-20 pa t75049 l75062 ls2975\">the </span><span class=\"pp-class-20 pa t75049 l75063 ls551\">required </span><span class=\"pp-class-20 pa t75049 l75064 xx96 ls631\">financial </span><span class=\"pp-class-20 pa t75065 l3 xx96 ls69\">flexibility </span><span class=\"pp-class-20 pa t75065 l75066 ls854\">to </span><span class=\"pp-class-20 pa t75065 l75067 ls801\">implement </span><span class=\"pp-class-20 pa t75065 l75068 ls3473\">its </span><span class=\"pp-class-20 pa t75065 l75069 ls916\">growth </span><span class=\"pp-class-20 pa t75065 l75070 ls10457\">strategy. </span><span class=\"pp-class-20 pa t75065 l75071 ls4250\">The </span><span class=\"pp-class-20 pa t75065 l75072 ls1912\">aim </span><span class=\"pp-class-20 pa t75065 l75073 ls235\">is </span><span class=\"pp-class-20 pa t75065 l15022 ls854\">to </span><span class=\"pp-class-20 pa t75065 l75074 ls984\">maintain </span><span class=\"pp-class-20 pa t75065 l75075 ls1194\">the </span><span class=\"pp-class-20 pa t75065 l75076 ls1089\">ratio </span><span class=\"pp-class-20 pa t75065 l75077 ls2912\">of </span><span class=\"pp-class-20 pa t75065 l75078 ls1615\">net </span><span class=\"pp-class-20 pa t75065 l75079 xx96 ls2477\">financial </span><span class=\"pp-class-20 pa t75065 l75080 ls367\">debt </span><span class=\"pp-class-20 pa t75065 l75081 xx96 ls738\">(defined </span><span class=\"pp-class-20 pa t75082 l3 ls30289\">as </span><span class=\"pp-class-20 pa t75082 l75083 ls182\">interest-bearing </span><span class=\"pp-class-20 pa t75082 l75084 ls3775\">liabilities </span><span class=\"pp-class-20 pa t75082 l75085 ls560\">minus </span><span class=\"pp-class-20 pa t75082 l75086 ls2397\">cash </span><span class=\"pp-class-20 pa t75082 l75087 ls1405\">and </span><span class=\"pp-class-20 pa t75082 l75088 ls2397\">cash </span><span class=\"pp-class-20 pa t75082 l75089 ls2684\">equivalents </span><span class=\"pp-class-20 pa t75082 l75090 ls1405\">and </span><span class=\"pp-class-20 pa t75082 l75091 ls1453\">term </span><span class=\"pp-class-20 pa t75082 l75092 ls88\">deposits </span><span class=\"pp-class-20 pa t75082 l75093 ls560\">minus </span><span class=\"pp-class-20 pa t75082 l75094 ls4628\">treasury </span><span class=\"pp-class-20 pa t75082 l75095 ls311\">shares, </span><span class=\"pp-class-20 pa t75096 l3 ls119\">and </span><span class=\"pp-class-20 pa t75096 l75097 ls929\">are </span><span class=\"pp-class-20 pa t75096 l75098 ls6574\">reported </span><span class=\"pp-class-20 pa t75096 l75099 ls13614\">excluding </span><span class=\"pp-class-20 pa t75096 l75100 ls303\">the </span><span class=\"pp-class-20 pa t75096 l75101 ls496\">\u2018lease </span><span class=\"pp-class-20 pa t75096 l75102 ls33822\">liabilities\u2019) </span><span class=\"pp-class-20 pa t75096 l75103 ls107\">to </span><span class=\"pp-class-20 pa t75096 l75104 ls1291\">underlying </span><span class=\"pp-class-20 pa t75096 l75105 ls540\">operating </span><span class=\"pp-class-20 pa t75096 l75106 ls520\">cash </span><span class=\"pp-class-20 pa t75096 l75107 xx96 ls1109\">flow </span><span class=\"pp-class-20 pa t75096 l75108 ls1712\">(EBITDA(u)) </span><span class=\"pp-class-20 pa t75096 l75109 ls1247\">at </span><span class=\"pp-class-20 pa t75096 l75110 ls540\">what </span><span class=\"pp-class-20 pa t75096 l75111 ls9510\">is </span><span class=\"pp-class-20 pa t75112 l3 ls389\">considered </span><span class=\"pp-class-20 pa t75112 l75113 ls624\">as </span><span class=\"pp-class-20 pa t75112 l75114\">a </span><span class=\"pp-class-20 pa t75112 l75115 ls83\">reasonable </span><span class=\"pp-class-20 pa t75112 l75116 ls397\">level </span><span class=\"pp-class-20 pa t75112 l75117 ls324\">in </span><span class=\"pp-class-20 pa t75112 l75118 ls451\">the </span><span class=\"pp-class-20 pa t75112 l75119 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t75112 l75120 ls6624\">market.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7760\"><div class=\" w4676 h70498 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75709 l3 ls75710\">21.5 </span><span class=\"pp-class-25 pa t75709 l75711 ls1144\">Dividends</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68299 l3 ls1326\">The </span><span class=\"pp-class-20 pa t68299 l75712 ls6326\">dividend </span><span class=\"pp-class-20 pa t68299 l75713 ls631\">related </span><span class=\"pp-class-20 pa t68299 l75714 ls6112\">to </span><span class=\"pp-class-20 pa t68299 l75715 ls305\">2024 </span><span class=\"pp-class-20 pa t68299 l75716 ls346\">was </span><span class=\"pp-class-20 pa t68299 l75717 ls840\">paid </span><span class=\"pp-class-20 pa t68299 l75718 ls6131\">in </span><span class=\"pp-class-20 pa t68299 l75719 ls2222\">2025, </span><span class=\"pp-class-20 pa t68299 l75720 ls6131\">in </span><span class=\"pp-class-20 pa t68299 l75721 ls199\">accordance </span><span class=\"pp-class-20 pa t68299 l75722 ls20763\">with </span><span class=\"pp-class-20 pa t68299 l75723 ls889\">the </span><span class=\"pp-class-20 pa t68299 l75724 ls2970\">decision </span><span class=\"pp-class-20 pa t68299 l75725 ls4591\">taken </span><span class=\"pp-class-20 pa t68299 l75726 ls392\">at </span><span class=\"pp-class-20 pa t68299 l75727 ls889\">the </span><span class=\"pp-class-20 pa t68299 l75728 ls170\">Ordinary </span><span class=\"pp-class-20 pa t75729 l3 ls220\">General </span><span class=\"pp-class-20 pa t75729 l75730 ls901\">Meeting </span><span class=\"pp-class-20 pa t75729 l75731 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75732 ls2965\">Shareholders </span><span class=\"pp-class-20 pa t75729 l75733 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75734 ls307\">May </span><span class=\"pp-class-20 pa t75729 l75735 ls100\">13, </span><span class=\"pp-class-20 pa t75729 l75736 ls2732\">2025. </span><span class=\"pp-class-20 pa t75729 l75737 ls889\">The </span><span class=\"pp-class-20 pa t75729 l75738 ls1403\">shareholders </span><span class=\"pp-class-20 pa t75729 l75739 ls1097\">approved </span><span class=\"pp-class-20 pa t75729 l75740\">a </span><span class=\"pp-class-20 pa t75729 l75741 ls960\">gross </span><span class=\"pp-class-20 pa t75729 l75742 ls180\">dividend </span><span class=\"pp-class-20 pa t75729 l75743 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75744 ls324\">EUR </span><span class=\"pp-class-20 pa t75729 l75745 ls3407\">76 </span><span class=\"pp-class-20 pa t68311 l3 ls3592\">per </span><span class=\"pp-class-20 pa t68311 l75746 ls1699\">share, </span><span class=\"pp-class-20 pa t68311 l75747 ls238\">resulting </span><span class=\"pp-class-20 pa t68311 l75748 ls324\">in </span><span class=\"pp-class-20 pa t68311 l75749\">a </span><span class=\"pp-class-20 pa t68311 l75750 ls311\">total </span><span class=\"pp-class-20 pa t68311 l41155 ls180\">dividend </span><span class=\"pp-class-20 pa t68311 l75751 ls295\">of </span><span class=\"pp-class-20 pa t68311 l75752 ls324\">EUR </span><span class=\"pp-class-20 pa t68311 l75753 ls10270\">61,735 </span><span class=\"pp-class-20 pa t68311 l75754 ls229\">thousands.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68342 l3 ls21427\">The </span><span class=\"pp-class-20 pa t68342 l75755 ls1095\">Board </span><span class=\"pp-class-20 pa t68342 l75756 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75757 ls4243\">Directors </span><span class=\"pp-class-20 pa t68342 l75758 ls451\">will </span><span class=\"pp-class-20 pa t68342 l75759 ls2266\">propose </span><span class=\"pp-class-20 pa t68342 l75760 ls6131\">to </span><span class=\"pp-class-20 pa t68342 l69180 ls1539\">the </span><span class=\"pp-class-20 pa t68342 l75761 ls2402\">Ordinary </span><span class=\"pp-class-20 pa t68342 l75762 ls684\">General </span><span class=\"pp-class-20 pa t68342 l75763 ls1377\">Meeting </span><span class=\"pp-class-20 pa t68342 l75764 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75765 ls718\">Shareholders </span><span class=\"pp-class-20 pa t68342 l75766 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75767 ls3189\">May </span><span class=\"pp-class-20 pa t68342 l75768 ls6370\">12, </span><span class=\"pp-class-20 pa t68342 l75769 ls1321\">2026 </span><span class=\"pp-class-20 pa t68357 l3 ls7143\">to </span><span class=\"pp-class-20 pa t68357 l75770 ls1474\">pay </span><span class=\"pp-class-20 pa t68357 l75771 ls6157\">a </span><span class=\"pp-class-20 pa t68357 l75772 ls409\">gross </span><span class=\"pp-class-20 pa t68357 l75773 ls2309\">dividend </span><span class=\"pp-class-20 pa t68357 l75774 ls3787\">of </span><span class=\"pp-class-20 pa t68357 l75775 ls401\">EUR </span><span class=\"pp-class-20 pa t68357 l75776 ls25758\">90 </span><span class=\"pp-class-20 pa t68357 l75777 ls28276\">per </span><span class=\"pp-class-20 pa t68357 l75778 ls3416\">share </span><span class=\"pp-class-20 pa t68357 l75779 ls2352\">for </span><span class=\"pp-class-20 pa t68357 l75780 ls311\">2025, </span><span class=\"pp-class-20 pa t68357 l75781 ls4058\">corresponding </span><span class=\"pp-class-20 pa t68357 l75782 ls7143\">to </span><span class=\"pp-class-20 pa t68357 l75783 ls6157\">a </span><span class=\"pp-class-20 pa t68357 l75784 ls1116\">total </span><span class=\"pp-class-20 pa t68357 l75785 ls2309\">dividend </span><span class=\"pp-class-20 pa t68357 l75786 ls3787\">of </span><span class=\"pp-class-20 pa t68357 l75787 ls401\">EUR </span><span class=\"pp-class-20 pa t68357 l75788 ls379\">73,085 </span><span class=\"pp-class-20 pa t68373 l3 ls707\">thousands. </span><span class=\"pp-class-20 pa t68373 l75789 ls471\">This </span><span class=\"pp-class-20 pa t68373 l75790 ls689\">amount </span><span class=\"pp-class-20 pa t68373 l75791 ls324\">is </span><span class=\"pp-class-20 pa t68373 l75792 ls994\">not </span><span class=\"pp-class-20 pa t68373 l75793 ls1123\">recognised </span><span class=\"pp-class-20 pa t68373 l75794 ls624\">as </span><span class=\"pp-class-20 pa t68373 l75795\">a </span><span class=\"pp-class-20 pa t68373 l75796 ls527\">debt </span><span class=\"pp-class-20 pa t68373 l75797 ls1221\">at </span><span class=\"pp-class-20 pa t68373 l75798 ls424\">closing </span><span class=\"pp-class-20 pa t68373 l75799 ls1863\">date.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__151-1": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74786 l3 ls74787\">21.1 </span><span class=\"pp-class-25 pa t74786 l74788 ls1730\">Accounting </span><span class=\"pp-class-25 pa t74786 l74789 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74790 l3 ls548\">Ordinary </span><span class=\"pp-class-20 pa t74790 l74791 ls350\">shares </span><span class=\"pp-class-20 pa t74790 l74792 ls305\">are </span><span class=\"pp-class-20 pa t74790 l74793 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t74790 l74794 ls624\">as </span><span class=\"pp-class-20 pa t74790 l74795 ls2643\">equity. </span><span class=\"pp-class-20 pa t74790 l74796 ls362\">Where </span><span class=\"pp-class-20 pa t74790 l74797 ls2080\">any </span><span class=\"pp-class-20 pa t74790 l74798 ls1478\">Group </span><span class=\"pp-class-20 pa t74790 l74799 ls283\">company </span><span class=\"pp-class-20 pa t74790 l74800 ls1564\">purchases </span><span class=\"pp-class-20 pa t74790 l74801 ls451\">the </span><span class=\"pp-class-20 pa t74790 l74802 ls1582\">company\u2019s </span><span class=\"pp-class-20 pa t74790 l74803 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l3 ls509\">share </span><span class=\"pp-class-20 pa t74804 l17247 ls238\">capital </span><span class=\"pp-class-20 pa t74804 l74805 ls161\">(treasury </span><span class=\"pp-class-20 pa t74804 l74806 ls5676\">shares), </span><span class=\"pp-class-20 pa t74804 l74807 ls451\">the </span><span class=\"pp-class-20 pa t74804 l74808 ls525\">consideration </span><span class=\"pp-class-20 pa t74804 l74809 ls489\">paid </span><span class=\"pp-class-20 pa t74804 l74810 ls324\">is </span><span class=\"pp-class-20 pa t74804 l74811 ls5425\">deducted </span><span class=\"pp-class-20 pa t74804 l74812 ls1361\">from </span><span class=\"pp-class-20 pa t74804 l74813 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l74814 ls728\">attributable </span><span class=\"pp-class-20 pa t74804 l74815 ls309\">to </span><span class=\"pp-class-20 pa t74804 l74816 ls545\">owners </span><span class=\"pp-class-20 pa t74817 l3 ls295\">of </span><span class=\"pp-class-20 pa t74817 l74818 ls451\">the </span><span class=\"pp-class-20 pa t74817 l68546 ls283\">company </span><span class=\"pp-class-20 pa t74817 l74819 ls2041\">until </span><span class=\"pp-class-20 pa t74817 l74820 ls451\">the </span><span class=\"pp-class-20 pa t74817 l74821 ls350\">shares </span><span class=\"pp-class-20 pa t74817 l74822 ls305\">are </span><span class=\"pp-class-20 pa t74817 l74823 ls383\">cancelled </span><span class=\"pp-class-20 pa t74817 l74824 ls2778\">or </span><span class=\"pp-class-20 pa t74817 l74825 ls4949\">reissued. </span><span class=\"pp-class-20 pa t74817 l74826 ls2948\">Incremental </span><span class=\"pp-class-20 pa t74817 l74827 ls3473\">costs </span><span class=\"pp-class-20 pa t74817 l74828 ls8964\">directly </span><span class=\"pp-class-20 pa t74817 l74829 ls728\">attributable </span><span class=\"pp-class-20 pa t74817 l74830 ls309\">to </span><span class=\"pp-class-20 pa t74817 l2292 ls451\">the </span><span class=\"pp-class-20 pa t74831 l3 ls2447\">issue </span><span class=\"pp-class-20 pa t74831 l74832 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74833 ls895\">new </span><span class=\"pp-class-20 pa t74831 l74834 ls350\">shares </span><span class=\"pp-class-20 pa t74831 l74835 ls305\">are </span><span class=\"pp-class-20 pa t74831 l74836 ls2537\">shown </span><span class=\"pp-class-20 pa t74831 l74837 ls324\">in </span><span class=\"pp-class-20 pa t74831 l74838 ls817\">equity </span><span class=\"pp-class-20 pa t74831 l74839 ls624\">as </span><span class=\"pp-class-20 pa t74831 l74840\">a </span><span class=\"pp-class-20 pa t74831 l74841 ls3675\">deduction, </span><span class=\"pp-class-20 pa t74831 l74842 ls3509\">net </span><span class=\"pp-class-20 pa t74831 l74843 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74844 ls5260\">tax, </span><span class=\"pp-class-20 pa t74831 l74845 ls1361\">from </span><span class=\"pp-class-20 pa t74831 l74846 ls451\">the </span><span class=\"pp-class-20 pa t74831 l74847 ls1144\">proceeds.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74848 l3 ls2762\">Dividends </span><span class=\"pp-class-20 pa t74848 l74849 ls178\">payable </span><span class=\"pp-class-20 pa t74848 l74850 ls309\">to </span><span class=\"pp-class-20 pa t74848 l74851 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74848 l14872 ls295\">of </span><span class=\"pp-class-20 pa t74848 l74852 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74853 ls283\">company </span><span class=\"pp-class-20 pa t74848 l74854 ls305\">are </span><span class=\"pp-class-20 pa t74848 l74855 ls1123\">recognised </span><span class=\"pp-class-20 pa t74848 l74856 ls624\">as </span><span class=\"pp-class-20 pa t74848 l74857\">a </span><span class=\"pp-class-20 pa t74848 l74858 ls15987\">liability </span><span class=\"pp-class-20 pa t74848 l74859 ls324\">in </span><span class=\"pp-class-20 pa t74848 l74860 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74861 ls397\">statement </span><span class=\"pp-class-20 pa t74862 l3 ls295\">of </span><span class=\"pp-class-20 pa t74862 l5940 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74862 l74863 ls2053\">position </span><span class=\"pp-class-20 pa t74862 l74864 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74865 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74866 ls1233\">period </span><span class=\"pp-class-20 pa t74862 l74867 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74868 ls631\">which </span><span class=\"pp-class-20 pa t74862 l74869 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74870 ls718\">dividends </span><span class=\"pp-class-20 pa t74862 l74871 ls305\">are </span><span class=\"pp-class-20 pa t74862 l74872 ls1097\">approved </span><span class=\"pp-class-20 pa t74862 l74873 ls409\">by </span><span class=\"pp-class-20 pa t74862 l74874 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74875 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74862 l74876 ls295\">of </span><span class=\"pp-class-20 pa t74862 l74877 ls451\">the </span><span class=\"pp-class-20 pa t74878 l3 ls601\">company.</span></p><div class=\"pp-class-4\" id=\"pp-id-7749\"><div class=\" w4676 h74474 pa t2 l3 wtro4 xx74883 tro6 xx74884\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t74885 l3 ls74886\">21.2 </span><span class=\"pp-class-25 pa t74885 l74887 ls2440\">Share </span><span class=\"pp-class-25 pa t74885 l74888 ls1682\">Capital</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74746 l3 ls192\">All </span><span class=\"pp-class-20 pa t74746 l74889 ls1921\">shares </span><span class=\"pp-class-20 pa t74746 l74890 ls2245\">are </span><span class=\"pp-class-20 pa t74746 l74891 ls634\">ordinary </span><span class=\"pp-class-20 pa t74746 l74892 ls1935\">shares, </span><span class=\"pp-class-20 pa t74746 l74893 ls348\">registered </span><span class=\"pp-class-20 pa t74746 l74894 ls9851\">or </span><span class=\"pp-class-20 pa t74746 l74895 ls587\">dematerialised. </span><span class=\"pp-class-20 pa t74746 l74896 ls1495\">The </span><span class=\"pp-class-20 pa t74746 l74897 ls634\">ordinary </span><span class=\"pp-class-20 pa t74746 l74898 ls1144\">share </span><span class=\"pp-class-20 pa t74746 l74899 ls962\">capital </span><span class=\"pp-class-20 pa t74746 l74900 ls15\">of </span><span class=\"pp-class-20 pa t74746 l74901 ls1607\">the </span><span class=\"pp-class-20 pa t74746 l74902 ls367\">company </span><span class=\"pp-class-20 pa t74760 l3 ls229\">issued </span><span class=\"pp-class-20 pa t74760 l74903 ls511\">and </span><span class=\"pp-class-20 pa t74760 l74904 ls3037\">full </span><span class=\"pp-class-20 pa t74760 l74905 ls1912\">paid </span><span class=\"pp-class-20 pa t74760 l74906 ls592\">consists </span><span class=\"pp-class-20 pa t74760 l74907 ls2127\">of </span><span class=\"pp-class-20 pa t74760 l74908 ls64032\">816,013 </span><span class=\"pp-class-20 pa t74760 l74909 ls920\">shares </span><span class=\"pp-class-20 pa t74760 l74910 ls4448\">(2024: </span><span class=\"pp-class-20 pa t74760 l74911 ls64032\">816,013 </span><span class=\"pp-class-20 pa t74760 l74912 ls1672\">shares), </span><span class=\"pp-class-20 pa t74760 l74913 ls2127\">of </span><span class=\"pp-class-20 pa t74760 l74914 ls647\">which </span><span class=\"pp-class-20 pa t74760 l74915 ls7157\">3,960 </span><span class=\"pp-class-20 pa t74760 l74916 ls840\">treasury </span><span class=\"pp-class-20 pa t74760 l74917 ls920\">shares </span><span class=\"pp-class-20 pa t74760 l74918 ls13555\">(2024: </span><span class=\"pp-class-20 pa t74919 l3 ls1329\">3,547 </span><span class=\"pp-class-20 pa t74919 l74920 ls909\">treasury </span><span class=\"pp-class-20 pa t74919 l74921 ls5871\">shares).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74922 l3 ls889\">The </span><span class=\"pp-class-20 pa t74922 l21606 ls909\">treasury </span><span class=\"pp-class-20 pa t74922 l74923 ls350\">shares </span><span class=\"pp-class-20 pa t74922 l74924 ls2264\">have </span><span class=\"pp-class-20 pa t74922 l74925 ls2266\">been </span><span class=\"pp-class-20 pa t74922 l74926 ls527\">purchased </span><span class=\"pp-class-20 pa t74922 l74927 ls624\">as </span><span class=\"pp-class-20 pa t74922 l74928 ls2440\">part </span><span class=\"pp-class-20 pa t74922 l74929 ls295\">of </span><span class=\"pp-class-20 pa t74922 l74930 ls451\">the </span><span class=\"pp-class-20 pa t74922 l74931 ls509\">share </span><span class=\"pp-class-20 pa t74922 l74932 ls229\">option </span><span class=\"pp-class-20 pa t74922 l74933 ls2288\">plans </span><span class=\"pp-class-20 pa t74922 l74934 ls190\">mentioned </span><span class=\"pp-class-20 pa t74922 l74935 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74936 l3 ls889\">The </span><span class=\"pp-class-20 pa t74936 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74936 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74936 l74937 ls1449\">presents </span><span class=\"pp-class-20 pa t74936 l74938 ls451\">the </span><span class=\"pp-class-20 pa t74936 l74939 ls975\">number </span><span class=\"pp-class-20 pa t74936 l74940 ls295\">of </span><span class=\"pp-class-20 pa t74936 l74941 ls350\">shares </span><span class=\"pp-class-20 pa t74936 l74942 ls4200\">outstanding:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7750\"><div class=\" w4676 h74943 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74944 l23115\">Number </span><span class=\"pp-class-150 pa t74944 l74945\">of </span><span class=\"pp-class-150 pa t74944 l74946\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74948\">Shares </span><span class=\"pp-class-118 pa t74944 l74949\">issued</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74950 ls3615\">Treasury </span><span class=\"pp-class-118 pa t74944 l74951\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74952 ls7934\">Outstanding </span><span class=\"pp-class-118 pa t74944 l74953\">shares</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l23115\">As </span><span class=\"pp-class-66 pa t74954 l74955\">at </span><span class=\"pp-class-66 pa t74954 l74956\">January </span><span class=\"pp-class-66 pa t74954 l74957\">1, </span><span class=\"pp-class-66 pa t74954 l74958\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74960\"></span><span class=\"pp-class-66 pa t74954 l57208\">(4,313) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l66989\">811,700 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74961 l67220\">shares </span><span class=\"pp-class-65 pa t74961 l74962\">delivered </span><span class=\"pp-class-65 pa t74961 l74963\">for </span><span class=\"pp-class-65 pa t74961 l74964\">share </span><span class=\"pp-class-65 pa t74961 l74965\">option </span><span class=\"pp-class-65 pa t74961 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74968\">766 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l57196\">766</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74969 l74970\">of </span><span class=\"pp-class-65 pa t74969 l74971\">treasury </span><span class=\"pp-class-65 pa t74969 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74973\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l23115\">As </span><span class=\"pp-class-66 pa t74974 l74955\">at </span><span class=\"pp-class-66 pa t74974 l74956\">December </span><span class=\"pp-class-66 pa t74974 l74975\">31, </span><span class=\"pp-class-66 pa t74974 l74976\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74960\"></span><span class=\"pp-class-66 pa t74974 l57208\">(3,547) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l66989\">812,466 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74977 l67220\">shares </span><span class=\"pp-class-65 pa t74977 l74962\">delivered </span><span class=\"pp-class-65 pa t74977 l74963\">for </span><span class=\"pp-class-65 pa t74977 l74964\">share </span><span class=\"pp-class-65 pa t74977 l74965\">option </span><span class=\"pp-class-65 pa t74977 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74968\">621 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l57196\">621 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74978 l74970\">of </span><span class=\"pp-class-65 pa t74978 l74971\">treasury </span><span class=\"pp-class-65 pa t74978 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74979\"></span><span class=\"pp-class-65 pa t74978 l74980\">(1,034) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l66974\"></span><span class=\"pp-class-65 pa t74978 l66992\">(1,034) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74981 l23115\">AS </span><span class=\"pp-class-167 pa t74981 l74982 ls72040\">AT </span><span class=\"pp-class-167 pa t74981 l74983\">DECEMBER </span><span class=\"pp-class-167 pa t74981 l62286\">31, </span><span class=\"pp-class-167 pa t74981 l74984\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74959\">816,013</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74960\"></span><span class=\"pp-class-128 pa t74985 l57208\">(3,960) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l66989\">812,053 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7751\"><div class=\" w4676 h74986 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1991 l3 ls322\">Further </span><span class=\"pp-class-20 pa t1991 l74987 ls311\">details </span><span class=\"pp-class-20 pa t1991 l74988 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74989 ls1405\">the </span><span class=\"pp-class-20 pa t1991 l74990 ls3863\">shareholding </span><span class=\"pp-class-20 pa t1991 l74991 ls537\">structure </span><span class=\"pp-class-20 pa t1991 l74992 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74993 ls3416\">Lotus </span><span class=\"pp-class-20 pa t1991 l74994 ls1449\">Bakeries </span><span class=\"pp-class-20 pa t1991 l74995 ls11649\">NV </span><span class=\"pp-class-20 pa t1991 l74996 ls8148\">as </span><span class=\"pp-class-20 pa t1991 l74997 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74998 ls718\">December </span><span class=\"pp-class-20 pa t1991 l74999 ls49556\">31, </span><span class=\"pp-class-20 pa t1991 l75000 ls335\">2025 </span><span class=\"pp-class-20 pa t1991 l75001 ls2767\">are </span><span class=\"pp-class-20 pa t1991 l75002 ls5041\">disclosed </span><span class=\"pp-class-20 pa t2008 l3 ls324\">in </span><span class=\"pp-class-20 pa t2008 l3919 ls451\">the </span><span class=\"pp-class-20 pa t2008 l3920 ls5041\">Corporate </span><span class=\"pp-class-20 pa t2008 l75003 ls1113\">Governance </span><span class=\"pp-class-20 pa t2008 l75004 ls2050\">Statement </span><span class=\"pp-class-20 pa t2008 l75005 ls324\">in </span><span class=\"pp-class-20 pa t2008 l75006 ls352\">chapter </span><span class=\"pp-class-20 pa t2008 l75007 ls10339\">5.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__152": {
   "value": "<span class=\"pp-class-20 pa t74790 l3 ls548\">Ordinary </span><span class=\"pp-class-20 pa t74790 l74791 ls350\">shares </span><span class=\"pp-class-20 pa t74790 l74792 ls305\">are </span><span class=\"pp-class-20 pa t74790 l74793 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t74790 l74794 ls624\">as </span><span class=\"pp-class-20 pa t74790 l74795 ls2643\">equity. </span><span class=\"pp-class-20 pa t74790 l74796 ls362\">Where </span><span class=\"pp-class-20 pa t74790 l74797 ls2080\">any </span><span class=\"pp-class-20 pa t74790 l74798 ls1478\">Group </span><span class=\"pp-class-20 pa t74790 l74799 ls283\">company </span><span class=\"pp-class-20 pa t74790 l74800 ls1564\">purchases </span><span class=\"pp-class-20 pa t74790 l74801 ls451\">the </span><span class=\"pp-class-20 pa t74790 l74802 ls1582\">company\u2019s </span><span class=\"pp-class-20 pa t74790 l74803 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l3 ls509\">share </span><span class=\"pp-class-20 pa t74804 l17247 ls238\">capital </span><span class=\"pp-class-20 pa t74804 l74805 ls161\">(treasury </span><span class=\"pp-class-20 pa t74804 l74806 ls5676\">shares), </span><span class=\"pp-class-20 pa t74804 l74807 ls451\">the </span><span class=\"pp-class-20 pa t74804 l74808 ls525\">consideration </span><span class=\"pp-class-20 pa t74804 l74809 ls489\">paid </span><span class=\"pp-class-20 pa t74804 l74810 ls324\">is </span><span class=\"pp-class-20 pa t74804 l74811 ls5425\">deducted </span><span class=\"pp-class-20 pa t74804 l74812 ls1361\">from </span><span class=\"pp-class-20 pa t74804 l74813 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l74814 ls728\">attributable </span><span class=\"pp-class-20 pa t74804 l74815 ls309\">to </span><span class=\"pp-class-20 pa t74804 l74816 ls545\">owners </span><span class=\"pp-class-20 pa t74817 l3 ls295\">of </span><span class=\"pp-class-20 pa t74817 l74818 ls451\">the </span><span class=\"pp-class-20 pa t74817 l68546 ls283\">company </span><span class=\"pp-class-20 pa t74817 l74819 ls2041\">until </span><span class=\"pp-class-20 pa t74817 l74820 ls451\">the </span><span class=\"pp-class-20 pa t74817 l74821 ls350\">shares </span><span class=\"pp-class-20 pa t74817 l74822 ls305\">are </span><span class=\"pp-class-20 pa t74817 l74823 ls383\">cancelled </span><span class=\"pp-class-20 pa t74817 l74824 ls2778\">or </span><span class=\"pp-class-20 pa t74817 l74825 ls4949\">reissued. </span><span class=\"pp-class-20 pa t74817 l74826 ls2948\">Incremental </span><span class=\"pp-class-20 pa t74817 l74827 ls3473\">costs </span><span class=\"pp-class-20 pa t74817 l74828 ls8964\">directly </span><span class=\"pp-class-20 pa t74817 l74829 ls728\">attributable </span><span class=\"pp-class-20 pa t74817 l74830 ls309\">to </span><span class=\"pp-class-20 pa t74817 l2292 ls451\">the </span><span class=\"pp-class-20 pa t74831 l3 ls2447\">issue </span><span class=\"pp-class-20 pa t74831 l74832 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74833 ls895\">new </span><span class=\"pp-class-20 pa t74831 l74834 ls350\">shares </span><span class=\"pp-class-20 pa t74831 l74835 ls305\">are </span><span class=\"pp-class-20 pa t74831 l74836 ls2537\">shown </span><span class=\"pp-class-20 pa t74831 l74837 ls324\">in </span><span class=\"pp-class-20 pa t74831 l74838 ls817\">equity </span><span class=\"pp-class-20 pa t74831 l74839 ls624\">as </span><span class=\"pp-class-20 pa t74831 l74840\">a </span><span class=\"pp-class-20 pa t74831 l74841 ls3675\">deduction, </span><span class=\"pp-class-20 pa t74831 l74842 ls3509\">net </span><span class=\"pp-class-20 pa t74831 l74843 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74844 ls5260\">tax, </span><span class=\"pp-class-20 pa t74831 l74845 ls1361\">from </span><span class=\"pp-class-20 pa t74831 l74846 ls451\">the </span><span class=\"pp-class-20 pa t74831 l74847 ls1144\">proceeds.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__153": {
   "value": "<span class=\"pp-class-20 pa t74790 l3 ls548\">Ordinary </span><span class=\"pp-class-20 pa t74790 l74791 ls350\">shares </span><span class=\"pp-class-20 pa t74790 l74792 ls305\">are </span><span class=\"pp-class-20 pa t74790 l74793 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t74790 l74794 ls624\">as </span><span class=\"pp-class-20 pa t74790 l74795 ls2643\">equity. </span><span class=\"pp-class-20 pa t74790 l74796 ls362\">Where </span><span class=\"pp-class-20 pa t74790 l74797 ls2080\">any </span><span class=\"pp-class-20 pa t74790 l74798 ls1478\">Group </span><span class=\"pp-class-20 pa t74790 l74799 ls283\">company </span><span class=\"pp-class-20 pa t74790 l74800 ls1564\">purchases </span><span class=\"pp-class-20 pa t74790 l74801 ls451\">the </span><span class=\"pp-class-20 pa t74790 l74802 ls1582\">company\u2019s </span><span class=\"pp-class-20 pa t74790 l74803 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l3 ls509\">share </span><span class=\"pp-class-20 pa t74804 l17247 ls238\">capital </span><span class=\"pp-class-20 pa t74804 l74805 ls161\">(treasury </span><span class=\"pp-class-20 pa t74804 l74806 ls5676\">shares), </span><span class=\"pp-class-20 pa t74804 l74807 ls451\">the </span><span class=\"pp-class-20 pa t74804 l74808 ls525\">consideration </span><span class=\"pp-class-20 pa t74804 l74809 ls489\">paid </span><span class=\"pp-class-20 pa t74804 l74810 ls324\">is </span><span class=\"pp-class-20 pa t74804 l74811 ls5425\">deducted </span><span class=\"pp-class-20 pa t74804 l74812 ls1361\">from </span><span class=\"pp-class-20 pa t74804 l74813 ls817\">equity </span><span class=\"pp-class-20 pa t74804 l74814 ls728\">attributable </span><span class=\"pp-class-20 pa t74804 l74815 ls309\">to </span><span class=\"pp-class-20 pa t74804 l74816 ls545\">owners </span><span class=\"pp-class-20 pa t74817 l3 ls295\">of </span><span class=\"pp-class-20 pa t74817 l74818 ls451\">the </span><span class=\"pp-class-20 pa t74817 l68546 ls283\">company </span><span class=\"pp-class-20 pa t74817 l74819 ls2041\">until </span><span class=\"pp-class-20 pa t74817 l74820 ls451\">the </span><span class=\"pp-class-20 pa t74817 l74821 ls350\">shares </span><span class=\"pp-class-20 pa t74817 l74822 ls305\">are </span><span class=\"pp-class-20 pa t74817 l74823 ls383\">cancelled </span><span class=\"pp-class-20 pa t74817 l74824 ls2778\">or </span><span class=\"pp-class-20 pa t74817 l74825 ls4949\">reissued. </span><span class=\"pp-class-20 pa t74817 l74826 ls2948\">Incremental </span><span class=\"pp-class-20 pa t74817 l74827 ls3473\">costs </span><span class=\"pp-class-20 pa t74817 l74828 ls8964\">directly </span><span class=\"pp-class-20 pa t74817 l74829 ls728\">attributable </span><span class=\"pp-class-20 pa t74817 l74830 ls309\">to </span><span class=\"pp-class-20 pa t74817 l2292 ls451\">the </span><span class=\"pp-class-20 pa t74831 l3 ls2447\">issue </span><span class=\"pp-class-20 pa t74831 l74832 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74833 ls895\">new </span><span class=\"pp-class-20 pa t74831 l74834 ls350\">shares </span><span class=\"pp-class-20 pa t74831 l74835 ls305\">are </span><span class=\"pp-class-20 pa t74831 l74836 ls2537\">shown </span><span class=\"pp-class-20 pa t74831 l74837 ls324\">in </span><span class=\"pp-class-20 pa t74831 l74838 ls817\">equity </span><span class=\"pp-class-20 pa t74831 l74839 ls624\">as </span><span class=\"pp-class-20 pa t74831 l74840\">a </span><span class=\"pp-class-20 pa t74831 l74841 ls3675\">deduction, </span><span class=\"pp-class-20 pa t74831 l74842 ls3509\">net </span><span class=\"pp-class-20 pa t74831 l74843 ls295\">of </span><span class=\"pp-class-20 pa t74831 l74844 ls5260\">tax, </span><span class=\"pp-class-20 pa t74831 l74845 ls1361\">from </span><span class=\"pp-class-20 pa t74831 l74846 ls451\">the </span><span class=\"pp-class-20 pa t74831 l74847 ls1144\">proceeds.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__154": {
   "value": "<span class=\"pp-class-20 pa t74848 l3 ls2762\">Dividends </span><span class=\"pp-class-20 pa t74848 l74849 ls178\">payable </span><span class=\"pp-class-20 pa t74848 l74850 ls309\">to </span><span class=\"pp-class-20 pa t74848 l74851 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74848 l14872 ls295\">of </span><span class=\"pp-class-20 pa t74848 l74852 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74853 ls283\">company </span><span class=\"pp-class-20 pa t74848 l74854 ls305\">are </span><span class=\"pp-class-20 pa t74848 l74855 ls1123\">recognised </span><span class=\"pp-class-20 pa t74848 l74856 ls624\">as </span><span class=\"pp-class-20 pa t74848 l74857\">a </span><span class=\"pp-class-20 pa t74848 l74858 ls15987\">liability </span><span class=\"pp-class-20 pa t74848 l74859 ls324\">in </span><span class=\"pp-class-20 pa t74848 l74860 ls451\">the </span><span class=\"pp-class-20 pa t74848 l74861 ls397\">statement </span><span class=\"pp-class-20 pa t74862 l3 ls295\">of </span><span class=\"pp-class-20 pa t74862 l5940 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t74862 l74863 ls2053\">position </span><span class=\"pp-class-20 pa t74862 l74864 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74865 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74866 ls1233\">period </span><span class=\"pp-class-20 pa t74862 l74867 ls324\">in </span><span class=\"pp-class-20 pa t74862 l74868 ls631\">which </span><span class=\"pp-class-20 pa t74862 l74869 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74870 ls718\">dividends </span><span class=\"pp-class-20 pa t74862 l74871 ls305\">are </span><span class=\"pp-class-20 pa t74862 l74872 ls1097\">approved </span><span class=\"pp-class-20 pa t74862 l74873 ls409\">by </span><span class=\"pp-class-20 pa t74862 l74874 ls451\">the </span><span class=\"pp-class-20 pa t74862 l74875 ls1403\">shareholders </span><span class=\"pp-class-20 pa t74862 l74876 ls295\">of </span><span class=\"pp-class-20 pa t74862 l74877 ls451\">the </span><span class=\"pp-class-20 pa t74878 l3 ls601\">company.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__156": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74922 l3 ls889\">The </span><span class=\"pp-class-20 pa t74922 l21606 ls909\">treasury </span><span class=\"pp-class-20 pa t74922 l74923 ls350\">shares </span><span class=\"pp-class-20 pa t74922 l74924 ls2264\">have </span><span class=\"pp-class-20 pa t74922 l74925 ls2266\">been </span><span class=\"pp-class-20 pa t74922 l74926 ls527\">purchased </span><span class=\"pp-class-20 pa t74922 l74927 ls624\">as </span><span class=\"pp-class-20 pa t74922 l74928 ls2440\">part </span><span class=\"pp-class-20 pa t74922 l74929 ls295\">of </span><span class=\"pp-class-20 pa t74922 l74930 ls451\">the </span><span class=\"pp-class-20 pa t74922 l74931 ls509\">share </span><span class=\"pp-class-20 pa t74922 l74932 ls229\">option </span><span class=\"pp-class-20 pa t74922 l74933 ls2288\">plans </span><span class=\"pp-class-20 pa t74922 l74934 ls190\">mentioned </span><span class=\"pp-class-20 pa t74922 l74935 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74936 l3 ls889\">The </span><span class=\"pp-class-20 pa t74936 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74936 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74936 l74937 ls1449\">presents </span><span class=\"pp-class-20 pa t74936 l74938 ls451\">the </span><span class=\"pp-class-20 pa t74936 l74939 ls975\">number </span><span class=\"pp-class-20 pa t74936 l74940 ls295\">of </span><span class=\"pp-class-20 pa t74936 l74941 ls350\">shares </span><span class=\"pp-class-20 pa t74936 l74942 ls4200\">outstanding:</span></p><div class=\"pp-class-4\" id=\"pp-id-7750\"><div class=\" w4676 h74943 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74944 l23115\">Number </span><span class=\"pp-class-150 pa t74944 l74945\">of </span><span class=\"pp-class-150 pa t74944 l74946\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74948\">Shares </span><span class=\"pp-class-118 pa t74944 l74949\">issued</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74950 ls3615\">Treasury </span><span class=\"pp-class-118 pa t74944 l74951\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l74952 ls7934\">Outstanding </span><span class=\"pp-class-118 pa t74944 l74953\">shares</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l23115\">As </span><span class=\"pp-class-66 pa t74954 l74955\">at </span><span class=\"pp-class-66 pa t74954 l74956\">January </span><span class=\"pp-class-66 pa t74954 l74957\">1, </span><span class=\"pp-class-66 pa t74954 l74958\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l74960\"></span><span class=\"pp-class-66 pa t74954 l57208\">(4,313) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74954 l66989\">811,700 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74961 l67220\">shares </span><span class=\"pp-class-65 pa t74961 l74962\">delivered </span><span class=\"pp-class-65 pa t74961 l74963\">for </span><span class=\"pp-class-65 pa t74961 l74964\">share </span><span class=\"pp-class-65 pa t74961 l74965\">option </span><span class=\"pp-class-65 pa t74961 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l74968\">766 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74961 l57196\">766</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74969 l74970\">of </span><span class=\"pp-class-65 pa t74969 l74971\">treasury </span><span class=\"pp-class-65 pa t74969 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l74973\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74969 l57200\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l23115\">As </span><span class=\"pp-class-66 pa t74974 l74955\">at </span><span class=\"pp-class-66 pa t74974 l74956\">December </span><span class=\"pp-class-66 pa t74974 l74975\">31, </span><span class=\"pp-class-66 pa t74974 l74976\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74959 ls67040\">816,013\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l74960\"></span><span class=\"pp-class-66 pa t74974 l57208\">(3,547) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74974 l66989\">812,466 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l23115 ls2730\">Treasury </span><span class=\"pp-class-65 pa t74977 l67220\">shares </span><span class=\"pp-class-65 pa t74977 l74962\">delivered </span><span class=\"pp-class-65 pa t74977 l74963\">for </span><span class=\"pp-class-65 pa t74977 l74964\">share </span><span class=\"pp-class-65 pa t74977 l74965\">option </span><span class=\"pp-class-65 pa t74977 l74966\">plans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l74968\">621 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74977 l57196\">621 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l23115\">Purchase/sale </span><span class=\"pp-class-65 pa t74978 l74970\">of </span><span class=\"pp-class-65 pa t74978 l74971\">treasury </span><span class=\"pp-class-65 pa t74978 l74972\">shares</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74967 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l74979\"></span><span class=\"pp-class-65 pa t74978 l74980\">(1,034) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l66974\"></span><span class=\"pp-class-65 pa t74978 l66992\">(1,034) </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74981 l23115\">AS </span><span class=\"pp-class-167 pa t74981 l74982 ls72040\">AT </span><span class=\"pp-class-167 pa t74981 l74983\">DECEMBER </span><span class=\"pp-class-167 pa t74981 l62286\">31, </span><span class=\"pp-class-167 pa t74981 l74984\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74959\">816,013</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l74960\"></span><span class=\"pp-class-128 pa t74985 l57208\">(3,960) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l66989\">812,053 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7751\"><div class=\" w4676 h74986 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1991 l3 ls322\">Further </span><span class=\"pp-class-20 pa t1991 l74987 ls311\">details </span><span class=\"pp-class-20 pa t1991 l74988 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74989 ls1405\">the </span><span class=\"pp-class-20 pa t1991 l74990 ls3863\">shareholding </span><span class=\"pp-class-20 pa t1991 l74991 ls537\">structure </span><span class=\"pp-class-20 pa t1991 l74992 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74993 ls3416\">Lotus </span><span class=\"pp-class-20 pa t1991 l74994 ls1449\">Bakeries </span><span class=\"pp-class-20 pa t1991 l74995 ls11649\">NV </span><span class=\"pp-class-20 pa t1991 l74996 ls8148\">as </span><span class=\"pp-class-20 pa t1991 l74997 ls1331\">of </span><span class=\"pp-class-20 pa t1991 l74998 ls718\">December </span><span class=\"pp-class-20 pa t1991 l74999 ls49556\">31, </span><span class=\"pp-class-20 pa t1991 l75000 ls335\">2025 </span><span class=\"pp-class-20 pa t1991 l75001 ls2767\">are </span><span class=\"pp-class-20 pa t1991 l75002 ls5041\">disclosed </span><span class=\"pp-class-20 pa t2008 l3 ls324\">in </span><span class=\"pp-class-20 pa t2008 l3919 ls451\">the </span><span class=\"pp-class-20 pa t2008 l3920 ls5041\">Corporate </span><span class=\"pp-class-20 pa t2008 l75003 ls1113\">Governance </span><span class=\"pp-class-20 pa t2008 l75004 ls2050\">Statement </span><span class=\"pp-class-20 pa t2008 l75005 ls324\">in </span><span class=\"pp-class-20 pa t2008 l75006 ls352\">chapter </span><span class=\"pp-class-20 pa t2008 l75007 ls10339\">5.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__157": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75009 l3 ls75010\">21.3 </span><span class=\"pp-class-25 pa t75009 l75011 ls8366\">Capital </span><span class=\"pp-class-25 pa t75009 l75012 ls15\">risk </span><span class=\"pp-class-25 pa t75009 l75013 ls4256\">management</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75014 l3 ls1377\">The </span><span class=\"pp-class-20 pa t75014 l75015 ls2166\">objective </span><span class=\"pp-class-20 pa t75014 l75016 ls235\">of </span><span class=\"pp-class-20 pa t75014 l75017 ls627\">Lotus </span><span class=\"pp-class-20 pa t75014 l75018 ls2053\">Bakeries </span><span class=\"pp-class-20 pa t75014 l75019 ls4480\">is </span><span class=\"pp-class-20 pa t75014 l75020 ls3473\">to </span><span class=\"pp-class-20 pa t75014 l75021 ls1067\">ensure </span><span class=\"pp-class-20 pa t75014 l75022 ls8964\">that </span><span class=\"pp-class-20 pa t75014 l75023 ls4480\">the </span><span class=\"pp-class-20 pa t75014 l75024 ls1032\">Group </span><span class=\"pp-class-20 pa t75014 l75025 ls4329\">can </span><span class=\"pp-class-20 pa t75014 l75026 ls238\">continue </span><span class=\"pp-class-20 pa t75014 l75027 ls3473\">to </span><span class=\"pp-class-20 pa t75014 l75028 ls2222\">operate </span><span class=\"pp-class-20 pa t75014 l75029 ls16534\">as </span><span class=\"pp-class-20 pa t75014 l75030 ls15445\">a </span><span class=\"pp-class-20 pa t75014 l75031 ls186\">going </span><span class=\"pp-class-20 pa t75014 l75032 ls2222\">concern </span><span class=\"pp-class-20 pa t75014 l75033 ls309\">in </span><span class=\"pp-class-20 pa t75034 l3 ls1051\">order </span><span class=\"pp-class-20 pa t75034 l75035 ls4591\">to </span><span class=\"pp-class-20 pa t75034 l75036 ls742\">generate </span><span class=\"pp-class-20 pa t75034 l75037 ls1326\">a </span><span class=\"pp-class-20 pa t75034 l75038 ls4165\">return </span><span class=\"pp-class-20 pa t75034 l75039 ls1113\">for </span><span class=\"pp-class-20 pa t75034 l75040 ls3863\">shareholders </span><span class=\"pp-class-20 pa t75034 l75041 ls634\">and </span><span class=\"pp-class-20 pa t75034 l75042 ls161\">provide </span><span class=\"pp-class-20 pa t75034 l75043 xx96 ls151\">benefits </span><span class=\"pp-class-20 pa t75034 l75044 ls1113\">for </span><span class=\"pp-class-20 pa t75034 l75045 ls1170\">other </span><span class=\"pp-class-20 pa t75034 l75046 ls3192\">stakeholders. </span><span class=\"pp-class-20 pa t75034 l75047 ls6565\">Furthermore, </span><span class=\"pp-class-20 pa t75034 l75048 ls170\">the </span><span class=\"pp-class-20 pa t75049 l3 ls449\">Group </span><span class=\"pp-class-20 pa t75049 l75050 ls568\">aims </span><span class=\"pp-class-20 pa t75049 l75051 ls320\">for </span><span class=\"pp-class-20 pa t75049 l75052 ls9173\">a </span><span class=\"pp-class-20 pa t75049 l75053 ls1827\">capital </span><span class=\"pp-class-20 pa t75049 l43109 ls618\">structure </span><span class=\"pp-class-20 pa t75049 l75054 ls1827\">(balance </span><span class=\"pp-class-20 pa t75049 l75055 ls2537\">between </span><span class=\"pp-class-20 pa t75049 l75056 ls1610\">debt </span><span class=\"pp-class-20 pa t75049 l75057 ls409\">and </span><span class=\"pp-class-20 pa t75049 l75058 ls936\">equity) </span><span class=\"pp-class-20 pa t75049 l75059 ls4165\">that </span><span class=\"pp-class-20 pa t75049 l75060 ls1474\">gives </span><span class=\"pp-class-20 pa t75049 l75061 ls1449\">it </span><span class=\"pp-class-20 pa t75049 l75062 ls2975\">the </span><span class=\"pp-class-20 pa t75049 l75063 ls551\">required </span><span class=\"pp-class-20 pa t75049 l75064 xx96 ls631\">financial </span><span class=\"pp-class-20 pa t75065 l3 xx96 ls69\">flexibility </span><span class=\"pp-class-20 pa t75065 l75066 ls854\">to </span><span class=\"pp-class-20 pa t75065 l75067 ls801\">implement </span><span class=\"pp-class-20 pa t75065 l75068 ls3473\">its </span><span class=\"pp-class-20 pa t75065 l75069 ls916\">growth </span><span class=\"pp-class-20 pa t75065 l75070 ls10457\">strategy. </span><span class=\"pp-class-20 pa t75065 l75071 ls4250\">The </span><span class=\"pp-class-20 pa t75065 l75072 ls1912\">aim </span><span class=\"pp-class-20 pa t75065 l75073 ls235\">is </span><span class=\"pp-class-20 pa t75065 l15022 ls854\">to </span><span class=\"pp-class-20 pa t75065 l75074 ls984\">maintain </span><span class=\"pp-class-20 pa t75065 l75075 ls1194\">the </span><span class=\"pp-class-20 pa t75065 l75076 ls1089\">ratio </span><span class=\"pp-class-20 pa t75065 l75077 ls2912\">of </span><span class=\"pp-class-20 pa t75065 l75078 ls1615\">net </span><span class=\"pp-class-20 pa t75065 l75079 xx96 ls2477\">financial </span><span class=\"pp-class-20 pa t75065 l75080 ls367\">debt </span><span class=\"pp-class-20 pa t75065 l75081 xx96 ls738\">(defined </span><span class=\"pp-class-20 pa t75082 l3 ls30289\">as </span><span class=\"pp-class-20 pa t75082 l75083 ls182\">interest-bearing </span><span class=\"pp-class-20 pa t75082 l75084 ls3775\">liabilities </span><span class=\"pp-class-20 pa t75082 l75085 ls560\">minus </span><span class=\"pp-class-20 pa t75082 l75086 ls2397\">cash </span><span class=\"pp-class-20 pa t75082 l75087 ls1405\">and </span><span class=\"pp-class-20 pa t75082 l75088 ls2397\">cash </span><span class=\"pp-class-20 pa t75082 l75089 ls2684\">equivalents </span><span class=\"pp-class-20 pa t75082 l75090 ls1405\">and </span><span class=\"pp-class-20 pa t75082 l75091 ls1453\">term </span><span class=\"pp-class-20 pa t75082 l75092 ls88\">deposits </span><span class=\"pp-class-20 pa t75082 l75093 ls560\">minus </span><span class=\"pp-class-20 pa t75082 l75094 ls4628\">treasury </span><span class=\"pp-class-20 pa t75082 l75095 ls311\">shares, </span><span class=\"pp-class-20 pa t75096 l3 ls119\">and </span><span class=\"pp-class-20 pa t75096 l75097 ls929\">are </span><span class=\"pp-class-20 pa t75096 l75098 ls6574\">reported </span><span class=\"pp-class-20 pa t75096 l75099 ls13614\">excluding </span><span class=\"pp-class-20 pa t75096 l75100 ls303\">the </span><span class=\"pp-class-20 pa t75096 l75101 ls496\">\u2018lease </span><span class=\"pp-class-20 pa t75096 l75102 ls33822\">liabilities\u2019) </span><span class=\"pp-class-20 pa t75096 l75103 ls107\">to </span><span class=\"pp-class-20 pa t75096 l75104 ls1291\">underlying </span><span class=\"pp-class-20 pa t75096 l75105 ls540\">operating </span><span class=\"pp-class-20 pa t75096 l75106 ls520\">cash </span><span class=\"pp-class-20 pa t75096 l75107 xx96 ls1109\">flow </span><span class=\"pp-class-20 pa t75096 l75108 ls1712\">(EBITDA(u)) </span><span class=\"pp-class-20 pa t75096 l75109 ls1247\">at </span><span class=\"pp-class-20 pa t75096 l75110 ls540\">what </span><span class=\"pp-class-20 pa t75096 l75111 ls9510\">is </span><span class=\"pp-class-20 pa t75112 l3 ls389\">considered </span><span class=\"pp-class-20 pa t75112 l75113 ls624\">as </span><span class=\"pp-class-20 pa t75112 l75114\">a </span><span class=\"pp-class-20 pa t75112 l75115 ls83\">reasonable </span><span class=\"pp-class-20 pa t75112 l75116 ls397\">level </span><span class=\"pp-class-20 pa t75112 l75117 ls324\">in </span><span class=\"pp-class-20 pa t75112 l75118 ls451\">the </span><span class=\"pp-class-20 pa t75112 l75119 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t75112 l75120 ls6624\">market.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__158": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75121 l3 ls38739\">21.4 </span><span class=\"pp-class-25 pa t75121 l75122 ls627\">Share-based </span><span class=\"pp-class-25 pa t75121 l75123 ls3351\">payments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t75124 l3 ls75125\">21.4.1 </span><span class=\"pp-class-69 pa t75124 l75126 ls726\">Accounting </span><span class=\"pp-class-69 pa t75124 l75127 ls511\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span></p><div class=\"pp-class-4\" id=\"pp-id-7754\"><div class=\" w4676 h75269 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t13798 l3 ls54217\">21.4.2 </span><span class=\"pp-class-69 pa t13798 l75270 ls3787\">Overview</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2008 l3 ls202\">Since </span><span class=\"pp-class-20 pa t2008 l75271 ls5559\">2012, </span><span class=\"pp-class-20 pa t2008 l75272 ls1377\">each </span><span class=\"pp-class-20 pa t2008 l75273 xx96 ls6015\">financial </span><span class=\"pp-class-20 pa t2008 l75274 ls9048\">year </span><span class=\"pp-class-20 pa t2008 l75275 ls9684\">the </span><span class=\"pp-class-20 pa t2008 l75276 ls9770\">Board </span><span class=\"pp-class-20 pa t2008 l75277 ls18852\">of </span><span class=\"pp-class-20 pa t2008 l22583 ls1457\">Directors </span><span class=\"pp-class-20 pa t2008 l75278 ls1622\">grants </span><span class=\"pp-class-20 pa t2008 l75279 ls16534\">stock </span><span class=\"pp-class-20 pa t2008 l75280 ls1872\">options </span><span class=\"pp-class-20 pa t2008 l75281 ls7953\">to </span><span class=\"pp-class-20 pa t2008 l75282 ls4282\">executives </span><span class=\"pp-class-20 pa t2008 l75283 ls2918\">and </span><span class=\"pp-class-20 pa t2008 l75284 ls622\">senior </span><span class=\"pp-class-20 pa t2026 l3 ls2955\">management, </span><span class=\"pp-class-20 pa t2026 l75285 ls6131\">based </span><span class=\"pp-class-20 pa t2026 l75286 ls313\">on </span><span class=\"pp-class-20 pa t2026 l75287 ls188\">category, </span><span class=\"pp-class-20 pa t2026 l75288 ls557\">results </span><span class=\"pp-class-20 pa t2026 l75289 ls299\">and </span><span class=\"pp-class-20 pa t2026 l75290 ls979\">performance. </span><span class=\"pp-class-20 pa t2026 l75291 ls354\">In </span><span class=\"pp-class-20 pa t2026 l75292 ls3037\">accordance </span><span class=\"pp-class-20 pa t2026 l75293 ls285\">with </span><span class=\"pp-class-20 pa t2026 l75294 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75295 ls3820\">terms </span><span class=\"pp-class-20 pa t2026 l75296 ls295\">of </span><span class=\"pp-class-20 pa t2026 l75297 ls451\">the </span><span class=\"pp-class-20 pa t2026 l75298 ls3794\">plan, </span><span class=\"pp-class-20 pa t2026 l6839 ls624\">as </span><span class=\"pp-class-20 pa t2047 l3 ls1361\">approved </span><span class=\"pp-class-20 pa t2047 l75299 ls1194\">by </span><span class=\"pp-class-20 pa t2047 l75300 ls1566\">shareholders, </span><span class=\"pp-class-20 pa t2047 l75301 ls168\">employees </span><span class=\"pp-class-20 pa t2047 l75302 ls573\">may </span><span class=\"pp-class-20 pa t2047 l75303 ls2918\">be </span><span class=\"pp-class-20 pa t2047 l75304 ls3551\">granted </span><span class=\"pp-class-20 pa t2047 l72706 ls5041\">options </span><span class=\"pp-class-20 pa t2047 l75305 ls4265\">to </span><span class=\"pp-class-20 pa t2047 l75306 ls669\">purchase </span><span class=\"pp-class-20 pa t2047 l75307 ls537\">ordinary </span><span class=\"pp-class-20 pa t2047 l75308 ls377\">shares </span><span class=\"pp-class-20 pa t2047 l75309 ls705\">at </span><span class=\"pp-class-20 pa t2047 l75310 ls8875\">an </span><span class=\"pp-class-20 pa t2047 l75311 ls891\">exercise </span><span class=\"pp-class-20 pa t1667 l3 ls4586\">price </span><span class=\"pp-class-20 pa t1667 l75312 ls624\">as </span><span class=\"pp-class-20 pa t1667 l75313 ls190\">mentioned </span><span class=\"pp-class-20 pa t1667 l75314 ls9532\">below.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1723 l3 ls1474\">Each </span><span class=\"pp-class-20 pa t1723 l75315 ls1157\">option </span><span class=\"pp-class-20 pa t1723 l75316 ls94\">gives </span><span class=\"pp-class-20 pa t1723 l71196 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75317 ls1921\">holder </span><span class=\"pp-class-20 pa t1723 l75318 ls2402\">the </span><span class=\"pp-class-20 pa t1723 l75319 ls1321\">right </span><span class=\"pp-class-20 pa t1723 l75320 ls808\">to </span><span class=\"pp-class-20 pa t1723 l75321 ls220\">purchase </span><span class=\"pp-class-20 pa t1723 l75322 ls20763\">one </span><span class=\"pp-class-20 pa t1723 l75323 ls4378\">ordinary </span><span class=\"pp-class-20 pa t1723 l75324 ls548\">Lotus </span><span class=\"pp-class-20 pa t1723 l75325 ls634\">Bakeries </span><span class=\"pp-class-20 pa t1723 l75326 ls540\">share </span><span class=\"pp-class-20 pa t1723 l75327 ls1221\">at </span><span class=\"pp-class-20 pa t1723 l75328 ls281\">a </span><span class=\"pp-class-20 pa t1723 l75329 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t1723 l75330 ls728\">exercise </span><span class=\"pp-class-20 pa t1759 l3 ls9561\">price. </span><span class=\"pp-class-20 pa t1759 l75331 ls4243\">The </span><span class=\"pp-class-20 pa t1759 l75332 ls9421\">exercise </span><span class=\"pp-class-20 pa t1759 l75333 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75334 ls233\">is </span><span class=\"pp-class-20 pa t1759 l75335 ls1017\">equal </span><span class=\"pp-class-20 pa t1759 l75336 ls1208\">to </span><span class=\"pp-class-20 pa t1759 l75337 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75338 ls3500\">average </span><span class=\"pp-class-20 pa t1759 l75339 ls3526\">closing </span><span class=\"pp-class-20 pa t1759 l75340 ls214\">stock </span><span class=\"pp-class-20 pa t1759 l75341 ls2732\">market </span><span class=\"pp-class-20 pa t1759 l75342 ls1116\">price </span><span class=\"pp-class-20 pa t1759 l75343 ls3473\">of </span><span class=\"pp-class-20 pa t1759 l75344 ls1480\">the </span><span class=\"pp-class-20 pa t1759 l75345 ls1903\">underlying </span><span class=\"pp-class-20 pa t1759 l75346 ls3863\">share </span><span class=\"pp-class-20 pa t1759 l75347 ls3820\">during </span><span class=\"pp-class-20 pa t2106 l3 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75348 ls3758\">thirty </span><span class=\"pp-class-20 pa t2106 l75349 ls293\">calendar </span><span class=\"pp-class-20 pa t2106 l75350 ls5382\">days </span><span class=\"pp-class-20 pa t2106 l75351 ls5670\">prior </span><span class=\"pp-class-20 pa t2106 l75352 ls1233\">to </span><span class=\"pp-class-20 pa t2106 l75353 ls5431\">the </span><span class=\"pp-class-20 pa t2106 l75354 ls362\">offering </span><span class=\"pp-class-20 pa t2106 l75355 ls1329\">date. </span><span class=\"pp-class-20 pa t2106 l75356 ls9795\">The </span><span class=\"pp-class-20 pa t2106 l75357 ls362\">granted </span><span class=\"pp-class-20 pa t2106 l75358 ls520\">options </span><span class=\"pp-class-20 pa t2106 l75359 ls1051\">have </span><span class=\"pp-class-20 pa t2106 l75360 ls32842\">a </span><span class=\"pp-class-20 pa t2106 l75361 ls7143\">term </span><span class=\"pp-class-20 pa t2106 l75362 ls4560\">of </span><span class=\"pp-class-20 pa t2106 l75363 xx96 ls9651\">five </span><span class=\"pp-class-20 pa t2106 l75364 ls2352\">years. </span><span class=\"pp-class-20 pa t2106 l75365 ls18368\">No </span><span class=\"pp-class-20 pa t1768 l3 ls107\">amounts </span><span class=\"pp-class-20 pa t1768 l75366 ls335\">are </span><span class=\"pp-class-20 pa t1768 l75367 ls1097\">paid </span><span class=\"pp-class-20 pa t1768 l75368 ls16534\">or </span><span class=\"pp-class-20 pa t1768 l75369 ls337\">payable </span><span class=\"pp-class-20 pa t1768 l75370 ls3668\">by </span><span class=\"pp-class-20 pa t1768 l75371 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75372 ls2594\">recipient </span><span class=\"pp-class-20 pa t1768 l75373 ls6583\">on </span><span class=\"pp-class-20 pa t1768 l75374 ls163\">receipt </span><span class=\"pp-class-20 pa t1768 l75375 ls4243\">of </span><span class=\"pp-class-20 pa t1768 l75376 ls10963\">the </span><span class=\"pp-class-20 pa t1768 l75377 ls460\">option. </span><span class=\"pp-class-20 pa t1768 l75378 ls4733\">The </span><span class=\"pp-class-20 pa t1768 l75379 ls720\">options </span><span class=\"pp-class-20 pa t1768 l75380 ls7953\">carry </span><span class=\"pp-class-20 pa t1768 l75381 ls1017\">neither </span><span class=\"pp-class-20 pa t1768 l75382 ls436\">rights </span><span class=\"pp-class-20 pa t1795 l3 ls151\">to </span><span class=\"pp-class-20 pa t1795 l50151 ls560\">dividends </span><span class=\"pp-class-20 pa t1795 l75383 ls1095\">nor </span><span class=\"pp-class-20 pa t1795 l75384 ls174\">voting </span><span class=\"pp-class-20 pa t1795 l26420 ls3675\">rights. </span><span class=\"pp-class-20 pa t1795 l75385 ls1221\">Options </span><span class=\"pp-class-20 pa t1795 l75386 ls4200\">may </span><span class=\"pp-class-20 pa t1795 l75387 ls11239\">be </span><span class=\"pp-class-20 pa t1795 l75388 ls3520\">exercised </span><span class=\"pp-class-20 pa t1795 l75389 ls4538\">at </span><span class=\"pp-class-20 pa t1795 l75390 ls136\">any </span><span class=\"pp-class-20 pa t1795 l75391 ls190\">time </span><span class=\"pp-class-20 pa t1795 l75392 ls728\">from </span><span class=\"pp-class-20 pa t1795 l75393 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75394 ls1359\">date </span><span class=\"pp-class-20 pa t1795 l75395 ls2762\">of </span><span class=\"pp-class-20 pa t1795 l75396 ls395\">vesting </span><span class=\"pp-class-20 pa t1795 l75397 ls151\">to </span><span class=\"pp-class-20 pa t1795 l75398 ls1453\">the </span><span class=\"pp-class-20 pa t1795 l75399 ls2166\">date </span><span class=\"pp-class-20 pa t1828 l3 ls295\">of </span><span class=\"pp-class-20 pa t1828 l5940 ls740\">their </span><span class=\"pp-class-20 pa t1828 l75400 ls638\">expiry.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t2165 l3 ls28229\">The </span><span class=\"pp-class-20 pa t2165 l75401 ls303\">stock </span><span class=\"pp-class-20 pa t2165 l75402 ls854\">options </span><span class=\"pp-class-20 pa t2165 l75403 ls901\">are </span><span class=\"pp-class-20 pa t2165 l75404 ls289\">only </span><span class=\"pp-class-20 pa t2165 l75405 ls2730\">subject </span><span class=\"pp-class-20 pa t2165 l75406 ls1504\">to </span><span class=\"pp-class-20 pa t2165 l75407 ls11446\">services </span><span class=\"pp-class-20 pa t2165 l75408 ls770\">conditions </span><span class=\"pp-class-20 pa t2165 l75409 ls21504\">so </span><span class=\"pp-class-20 pa t2165 l75410 ls344\">that </span><span class=\"pp-class-20 pa t2165 l75411 ls170\">it </span><span class=\"pp-class-20 pa t2165 l75412 ls1453\">will </span><span class=\"pp-class-20 pa t2165 l75413 ls309\">vest </span><span class=\"pp-class-20 pa t2165 l75414 ls163\">gradually </span><span class=\"pp-class-20 pa t2165 l75415 ls4731\">over </span><span class=\"pp-class-20 pa t2165 l75416 ls1493\">the </span><span class=\"pp-class-20 pa t2165 l75417 ls2730\">vesting </span><span class=\"pp-class-20 pa t15222 l3 ls2684\">period, </span><span class=\"pp-class-20 pa t15222 l75418 ls48488\">i.e. </span><span class=\"pp-class-20 pa t15222 l75419 ls1595\">three </span><span class=\"pp-class-20 pa t15222 l75420 ls1099\">years. </span><span class=\"pp-class-20 pa t15222 l75421 ls103\">The </span><span class=\"pp-class-20 pa t15222 l75422 ls301\">options </span><span class=\"pp-class-20 pa t15222 l75423 ls373\">are </span><span class=\"pp-class-20 pa t15222 l75424 ls578\">exercisable </span><span class=\"pp-class-20 pa t15222 l75425 ls471\">if </span><span class=\"pp-class-20 pa t15222 l75426 ls2206\">the </span><span class=\"pp-class-20 pa t15222 l75427 ls395\">option </span><span class=\"pp-class-20 pa t15222 l75428 ls2222\">holder </span><span class=\"pp-class-20 pa t15222 l75429 ls1297\">remains </span><span class=\"pp-class-20 pa t15222 l75430 ls3146\">linked </span><span class=\"pp-class-20 pa t15222 l75431 ls1459\">to </span><span class=\"pp-class-20 pa t15222 l75432 ls854\">the </span><span class=\"pp-class-20 pa t15222 l75433 ls3033\">company </span><span class=\"pp-class-20 pa t15222 l75434 ls3758\">or </span><span class=\"pp-class-20 pa t13932 l3 ls14415\">a </span><span class=\"pp-class-20 pa t13932 l75435 ls7680\">related </span><span class=\"pp-class-20 pa t13932 l75436 ls453\">entity </span><span class=\"pp-class-20 pa t13932 l75437 ls10923\">as </span><span class=\"pp-class-20 pa t13932 l75438 ls4058\">an </span><span class=\"pp-class-20 pa t13932 l75439 ls326\">employee </span><span class=\"pp-class-20 pa t13932 l75440 ls90\">or </span><span class=\"pp-class-20 pa t13932 l75441 ls1351\">executive </span><span class=\"pp-class-20 pa t13932 l75442 ls5628\">director. </span><span class=\"pp-class-20 pa t13932 l75443 ls157\">These </span><span class=\"pp-class-20 pa t13932 l75444 ls1144\">rights </span><span class=\"pp-class-20 pa t13932 l75445 ls1566\">are </span><span class=\"pp-class-20 pa t13932 l39228 ls7707\">retained </span><span class=\"pp-class-20 pa t13932 l75446 ls511\">in </span><span class=\"pp-class-20 pa t13932 l75447 ls3950\">the </span><span class=\"pp-class-20 pa t13932 l75448 ls2643\">event </span><span class=\"pp-class-20 pa t13932 l75449 ls3507\">of </span><span class=\"pp-class-20 pa t13932 l75450 ls10288\">retirement, </span><span class=\"pp-class-20 pa t13948 l3 ls979\">early </span><span class=\"pp-class-20 pa t13948 l75451 ls3043\">retirement, </span><span class=\"pp-class-20 pa t13948 l9661 ls2172\">invalidity </span><span class=\"pp-class-20 pa t13948 l13449 ls2778\">or </span><span class=\"pp-class-20 pa t13948 l75452 ls578\">death.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1922 l3 ls889\">The </span><span class=\"pp-class-20 pa t1922 l21606 ls449\">stock </span><span class=\"pp-class-20 pa t1922 l75453 ls229\">option </span><span class=\"pp-class-20 pa t1922 l75454 ls2288\">plans </span><span class=\"pp-class-20 pa t1922 l75455 ls305\">are </span><span class=\"pp-class-20 pa t1922 l75456 ls389\">considered </span><span class=\"pp-class-20 pa t1922 l75457 ls311\">equity-settled </span><span class=\"pp-class-20 pa t1922 l75458 ls2730\">share-based </span><span class=\"pp-class-20 pa t1922 l75459 ls2477\">payments.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t1975 l3 ls7318\">The </span><span class=\"pp-class-20 pa t1975 l75460 ls553\">fair </span><span class=\"pp-class-20 pa t1975 l75461 ls86\">value </span><span class=\"pp-class-20 pa t1975 l75462 ls1622\">of </span><span class=\"pp-class-20 pa t1975 l75463 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75464 ls9791\">options </span><span class=\"pp-class-20 pa t1975 l75465 ls1196\">is </span><span class=\"pp-class-20 pa t1975 l75466 ls297\">estimated </span><span class=\"pp-class-20 pa t1975 l75467 ls4058\">at </span><span class=\"pp-class-20 pa t1975 l75468 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75469 ls6574\">grant </span><span class=\"pp-class-20 pa t1975 l75470 ls686\">date, </span><span class=\"pp-class-20 pa t1975 l75471 ls11460\">using </span><span class=\"pp-class-20 pa t1975 l75472 ls16250\">the </span><span class=\"pp-class-20 pa t1975 l75473 ls320\">binomial </span><span class=\"pp-class-20 pa t1975 l75474 ls581\">valuation </span><span class=\"pp-class-20 pa t1975 l75475 ls895\">model. </span><span class=\"pp-class-20 pa t1975 l75476 ls4295\">This </span><span class=\"pp-class-20 pa t18948 l3 ls647\">valuation </span><span class=\"pp-class-20 pa t18948 l75477 ls9447\">model </span><span class=\"pp-class-20 pa t18948 l75478 ls4250\">is </span><span class=\"pp-class-20 pa t18948 l75479 ls8907\">based </span><span class=\"pp-class-20 pa t18948 l75480 ls624\">on </span><span class=\"pp-class-20 pa t18948 l75481 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75482 ls568\">following </span><span class=\"pp-class-20 pa t18948 l59539 ls367\">market </span><span class=\"pp-class-20 pa t18948 l75483 ls740\">data </span><span class=\"pp-class-20 pa t18948 l75484 ls1095\">and </span><span class=\"pp-class-20 pa t18948 l75485 ls168\">assumptions: </span><span class=\"pp-class-20 pa t18948 l75486 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75487 ls161\">share </span><span class=\"pp-class-20 pa t18948 l75488 ls170\">price </span><span class=\"pp-class-20 pa t18948 l75489 ls333\">at </span><span class=\"pp-class-20 pa t18948 l75490 ls360\">the </span><span class=\"pp-class-20 pa t18948 l75491 ls2127\">time </span><span class=\"pp-class-20 pa t18948 l75492 ls103\">of </span><span class=\"pp-class-20 pa t67970 l3 ls13563\">allotment, </span><span class=\"pp-class-20 pa t67970 l75493 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75494 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75495 ls7488\">price, </span><span class=\"pp-class-20 pa t67970 l75496 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75497 ls10339\">exercise </span><span class=\"pp-class-20 pa t67970 l75498 ls3374\">arrangements, </span><span class=\"pp-class-20 pa t67970 l75499 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75500 ls3662\">estimated </span><span class=\"pp-class-20 pa t67970 l75501 ls3265\">volatility, </span><span class=\"pp-class-20 pa t67970 l75502 ls916\">the </span><span class=\"pp-class-20 pa t67970 l75503 ls693\">dividend </span><span class=\"pp-class-20 pa t67970 l75504 ls1598\">expectations </span><span class=\"pp-class-20 pa t67984 l3 ls299\">and </span><span class=\"pp-class-20 pa t67984 l75505 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75506 ls8964\">risk-free </span><span class=\"pp-class-20 pa t67984 l75507 ls397\">interest </span><span class=\"pp-class-20 pa t67984 l4423 ls5745\">rate. </span><span class=\"pp-class-20 pa t67984 l75508 ls889\">The </span><span class=\"pp-class-20 pa t67984 l75509 ls3763\">fair </span><span class=\"pp-class-20 pa t67984 l75510 ls643\">value </span><span class=\"pp-class-20 pa t67984 l75511 ls295\">of </span><span class=\"pp-class-20 pa t67984 l75512 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75513 ls509\">share </span><span class=\"pp-class-20 pa t67984 l75514 ls293\">options </span><span class=\"pp-class-20 pa t67984 l75515 ls324\">is </span><span class=\"pp-class-20 pa t67984 l75516 ls1123\">recognised </span><span class=\"pp-class-20 pa t67984 l75517 ls2557\">linearly </span><span class=\"pp-class-20 pa t67984 l75518 ls1247\">over </span><span class=\"pp-class-20 pa t67984 l75519 ls451\">the </span><span class=\"pp-class-20 pa t67984 l75520 ls369\">vesting </span><span class=\"pp-class-20 pa t75521 l3 ls1474\">period.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7755\"><div class=\" w75526 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls365\">table </span><span class=\"pp-class-20 pa t74651 l74937 ls4024\">details </span><span class=\"pp-class-20 pa t74651 l6278 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75527 ls1070\">different </span><span class=\"pp-class-20 pa t74651 l75528 ls2288\">plans </span><span class=\"pp-class-20 pa t74651 l75529 ls2326\">granted </span><span class=\"pp-class-20 pa t74651 l75530 ls299\">and </span><span class=\"pp-class-20 pa t74651 l75531 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75532 ls916\">assumptions </span><span class=\"pp-class-20 pa t74651 l75533 ls1527\">used </span><span class=\"pp-class-20 pa t74651 l75534 ls350\">for </span><span class=\"pp-class-20 pa t74651 l75535 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75536 ls283\">measurement </span><span class=\"pp-class-20 pa t74651 l75537 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75538 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75539 ls3763\">fair </span><span class=\"pp-class-20 pa t74651 l75540 ls8636\">value:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7756\"><div class=\" w4676 h75541 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75542 l23115\">Granted </span><span class=\"pp-class-150 pa t75542 l57187\">in</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75543\">2020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75544\">2021</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75545\">2022</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75546\">2023</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75547\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75542 l75548\">2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l23115\">Number </span><span class=\"pp-class-65 pa t75549 l57192\">granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75550\">962 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l75551\">660 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l73717\">792 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69831\">618 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75549 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l23115\">Number </span><span class=\"pp-class-65 pa t75552 l57192\">exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l75553\">(922) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l73703\">(95) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69829\"></span><span class=\"pp-class-65 pa t75552 l69830\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69857\"></span><span class=\"pp-class-65 pa t75552 l73691\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75552 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l23115\">Number </span><span class=\"pp-class-65 pa t75554 l57192\">expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73701\">(40) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73703\">(46) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l75555\">(20)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l73738\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75554 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75556 l23115 ls4795\">Available </span><span class=\"pp-class-148 pa t75556 l75557\">options</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75559\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75560\">519 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75561\">772 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l75562\">594 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75558 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75563 l23115\">Key </span><span class=\"pp-class-66 pa t75563 l75564\">assumptions </span><span class=\"pp-class-66 pa t75563 l75565\">used </span><span class=\"pp-class-66 pa t75563 l75161\">for </span><span class=\"pp-class-66 pa t75563 l75566\">the </span><span class=\"pp-class-66 pa t75563 l75567\">measurement </span><span class=\"pp-class-66 pa t75563 l75568\">of </span><span class=\"pp-class-66 pa t75563 l75569\">the </span><span class=\"pp-class-66 pa t75563 l75570\">fair </span><span class=\"pp-class-66 pa t75563 l75571\">value</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75572 l23115\">Exercise </span><span class=\"pp-class-65 pa t75572 l75573\">period</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75575\">01/01/2024 </span><span class=\"pp-class-65 pa t75574 l75559\">- </span><span class=\"pp-class-65 pa t75576 l75577\">07/05/2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75578\">01/01/2025 </span><span class=\"pp-class-65 pa t75574 l69828\">- </span><span class=\"pp-class-65 pa t75576 l75579\">17/05/2026</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75580\">01/01/2026 </span><span class=\"pp-class-65 pa t75574 l69830\">- </span><span class=\"pp-class-65 pa t75576 l75581\">30/06/2027</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75574 l75582\">01/01/2027 </span><span class=\"pp-class-65 pa t75574 l73691\">- </span><span class=\"pp-class-65 pa t75576 l75583\">31/05/2028</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l23115\">Exercise </span><span class=\"pp-class-65 pa t75584 l75573\">price </span><span class=\"pp-class-65 pa t75584 l75585\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75586 ls67526\">2,828.95\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75587 ls67526\">4,517.14\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75588 ls67526\">5,057.32\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l75589 ls67526\">6,086.36\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75584 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l23115\">Share </span><span class=\"pp-class-65 pa t75590 l67217\">price </span><span class=\"pp-class-65 pa t75590 l75591\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75586 ls67526\">2,890.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75587 ls67526\">4,630.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75588 ls67526\">4,868.81\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l75589 ls67526\">5,990.00\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75590 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l23115\">Expected </span><span class=\"pp-class-65 pa t75592 l75593\">volatility</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75594 ls67006\">25.07%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75595 ls67006\">23.69%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75596 ls67006\">25.39%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l75597 ls67006\">26.23%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75592 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l23115\">Dividend </span><span class=\"pp-class-65 pa t75598 l67479\">yield</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75599 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75600 ls67032\">0.94%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75601 ls67032\">0.97%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l75602 ls67032\">0.95%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75598 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l23115\">Risk-free </span><span class=\"pp-class-65 pa t75603 l75604\">rate</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75605 ls67006\">-0.36%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75606 ls67006\">-0.34%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75601 ls67032\">0.82%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l75602 ls67032\">2.57%\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69772 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75603 l69782 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t75607 l23115 ls1017\">Fair </span><span class=\"pp-class-148 pa t75607 l75608 ls6746\">value </span><span class=\"pp-class-148 pa t75607 l75609\">per </span><span class=\"pp-class-148 pa t75607 l60703\">option </span><span class=\"pp-class-148 pa t75607 l75610\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75612 ls67117\">471.65\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69789 ls67117\">720.51\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l69790 ls67117\">790.38\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75611 l75613 ls67526\">1,167.59\u00a0\u00a0</span></p></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75615\">\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-113 pa t75614 l75616\">\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7757\"><div class=\" w4676 h75617 pa t2 l3 wtro4 xx75618 tro6 xx75619\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75620 l3 ls889\">The </span><span class=\"pp-class-20 pa t75620 l21606 ls3102\">volatility </span><span class=\"pp-class-20 pa t75620 l75621 ls324\">is </span><span class=\"pp-class-20 pa t75620 l75622 ls6131\">based </span><span class=\"pp-class-20 pa t75620 l75623 ls313\">on </span><span class=\"pp-class-20 pa t75620 l75624 ls1930\">daily </span><span class=\"pp-class-20 pa t75620 l75625 ls509\">share </span><span class=\"pp-class-20 pa t75620 l75626 ls2912\">prices </span><span class=\"pp-class-20 pa t75620 l27356 ls295\">of </span><span class=\"pp-class-20 pa t75620 l75627 ls548\">Lotus </span><span class=\"pp-class-20 pa t75620 l75628 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75620 l75629 ls1247\">over </span><span class=\"pp-class-20 pa t75620 l75630 ls451\">the </span><span class=\"pp-class-20 pa t75620 l75631 ls3668\">last </span><span class=\"pp-class-20 pa t75620 l75632 ls449\">three </span><span class=\"pp-class-20 pa t75620 l75633 ls3863\">years.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7758\"><div class=\" w4676 h75638 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75639 l3 ls889\">The </span><span class=\"pp-class-20 pa t75639 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t75639 l21607 ls2326\">reconciles </span><span class=\"pp-class-20 pa t75639 l75640 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75641 ls293\">options </span><span class=\"pp-class-20 pa t75639 l75642 ls2053\">outstanding </span><span class=\"pp-class-20 pa t75639 l75643 ls1221\">at </span><span class=\"pp-class-20 pa t75639 l75644 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75645 ls333\">beginning </span><span class=\"pp-class-20 pa t75639 l75646 ls299\">and </span><span class=\"pp-class-20 pa t75639 l55295 ls2253\">end </span><span class=\"pp-class-20 pa t75639 l75647 ls295\">of </span><span class=\"pp-class-20 pa t75639 l75648 ls451\">the </span><span class=\"pp-class-20 pa t75639 l75649 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7759\"><div class=\" w4676 h75650 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75651 l75652\">Weighted </span><span class=\"pp-class-118 pa t75653 l75654 ls901\">average </span><span class=\"pp-class-118 pa t75655 l75656\">exercise </span><span class=\"pp-class-118 pa t75655 l75657\">price </span><span class=\"pp-class-118 pa t75658 l75659\">(EUR)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75655 l75660\">Number </span><span class=\"pp-class-118 pa t75655 l57982\">of </span><span class=\"pp-class-118 pa t75658 l75661\">options</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75662 l75663\">options </span><span class=\"pp-class-66 pa t75662 l75664\">at </span><span class=\"pp-class-66 pa t75662 l75665\">January </span><span class=\"pp-class-66 pa t75662 l40440\">1, </span><span class=\"pp-class-66 pa t75662 l75666\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74664\">4,328 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75662 l74665\">3,121 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l70744\">- </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75667 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70564\">2,653 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75668 l70752\"></span><span class=\"pp-class-65 pa t75668 l71337\">(645)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l70744\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75669 l67229\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l23115\">Outstanding </span><span class=\"pp-class-66 pa t75670 l75663\">options </span><span class=\"pp-class-66 pa t75670 l75664\">at </span><span class=\"pp-class-66 pa t75670 l75665\">December </span><span class=\"pp-class-66 pa t75670 l75671\">31, </span><span class=\"pp-class-66 pa t75670 l75672\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74664\">4,765 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75670 l74665\">2,476</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l23115\">Granted</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l70744 ls67348\">-\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75673 l67229 ls66934\">-\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l23115\">Exercised</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l70564\">3,028</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75674 l71337\">(527)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l23115\">Expired</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l70564\">5,274</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75675 l75676\">(64)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t75677 l23115 ls1480\">Outstanding </span><span class=\"pp-class-155 pa t75677 l75678\">options </span><span class=\"pp-class-155 pa t75677 l75679 ls72040\">at </span><span class=\"pp-class-155 pa t75677 l75680\">December </span><span class=\"pp-class-155 pa t75677 l75681\">31, </span><span class=\"pp-class-155 pa t75677 l75682\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74664\">5,233 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t75683 l74665\">1,885 </span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls889\">The </span><span class=\"pp-class-20 pa t68246 l21606 ls553\">average </span><span class=\"pp-class-20 pa t68246 l71273 ls509\">share </span><span class=\"pp-class-20 pa t68246 l75684 ls4586\">price </span><span class=\"pp-class-20 pa t68246 l75685 ls324\">in </span><span class=\"pp-class-20 pa t68246 l75686 ls689\">2025 </span><span class=\"pp-class-20 pa t68246 l75687 ls3675\">amounted </span><span class=\"pp-class-20 pa t68246 l75688 ls309\">to </span><span class=\"pp-class-20 pa t68246 l75689 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75690 ls2326\">8,406 </span><span class=\"pp-class-20 pa t68246 l75691 ls7088\">(in </span><span class=\"pp-class-20 pa t68246 l75692 ls1380\">2024: </span><span class=\"pp-class-20 pa t68246 l75693 ls324\">EUR </span><span class=\"pp-class-20 pa t68246 l75694 ls75695\">10,132). </span><span class=\"pp-class-20 pa t68246 l75696 ls354\">In </span><span class=\"pp-class-20 pa t68246 l75697 ls356\">2025, </span><span class=\"pp-class-20 pa t68246 l75698\">a </span><span class=\"pp-class-20 pa t68246 l75699 ls311\">total </span><span class=\"pp-class-20 pa t68246 l75700 ls545\">expense </span><span class=\"pp-class-20 pa t68256 l3 ls295\">of </span><span class=\"pp-class-20 pa t68256 l5940 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75701 ls15403\">2,138 </span><span class=\"pp-class-20 pa t68256 l75702 ls1480\">thousands </span><span class=\"pp-class-20 pa t68256 l75703 ls406\">was </span><span class=\"pp-class-20 pa t68256 l75704 ls1123\">recognised </span><span class=\"pp-class-20 pa t68256 l75705 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75706 ls324\">EUR </span><span class=\"pp-class-20 pa t68256 l75707 ls285\">942 </span><span class=\"pp-class-20 pa t68256 l75708 ls1297\">thousands).</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__165-1": {
   "value": "<span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t76112 l3 ls76113\">23.1 </span><span class=\"pp-class-25 pa t76112 l76114 ls1730\">Accounting </span><span class=\"pp-class-25 pa t76112 l76115 ls1189\">policy</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76116 l3 ls901\">Short-term </span><span class=\"pp-class-69 pa t76116 l76117 ls1903\">employee </span><span class=\"pp-class-69 pa t76116 l76118 xx96 ls895\">benefits</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76119 l3 ls4993\">Bonuses </span><span class=\"pp-class-20 pa t76119 l76120 ls350\">for </span><span class=\"pp-class-20 pa t76119 l76121 ls344\">employees </span><span class=\"pp-class-20 pa t76119 l76122 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76123 ls726\">management </span><span class=\"pp-class-20 pa t76119 l76124 ls305\">are </span><span class=\"pp-class-20 pa t76119 l76125 ls2972\">calculated </span><span class=\"pp-class-20 pa t76119 l76126 ls6131\">based </span><span class=\"pp-class-20 pa t76119 l76127 ls313\">on </span><span class=\"pp-class-20 pa t76119 l76128 ls305\">key </span><span class=\"pp-class-20 pa t76119 l76129 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t76119 l76130 ls489\">objectives </span><span class=\"pp-class-20 pa t76119 l76131 ls299\">and </span><span class=\"pp-class-20 pa t76119 l76132 ls350\">individual </span><span class=\"pp-class-20 pa t76133 l3 ls926\">objectives. </span><span class=\"pp-class-20 pa t76133 l76134 ls7972\">The </span><span class=\"pp-class-20 pa t76133 l76135 ls4706\">estimated </span><span class=\"pp-class-20 pa t76133 l76136 ls428\">amount </span><span class=\"pp-class-20 pa t76133 l76137 ls998\">of </span><span class=\"pp-class-20 pa t76133 l76138 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76139 ls1159\">bonuses </span><span class=\"pp-class-20 pa t76133 l76140 ls1230\">is </span><span class=\"pp-class-20 pa t76133 l76141 ls2594\">recognised </span><span class=\"pp-class-20 pa t76133 l76142 ls2565\">as </span><span class=\"pp-class-20 pa t76133 l76143 ls6326\">an </span><span class=\"pp-class-20 pa t76133 l76144 ls2597\">expense </span><span class=\"pp-class-20 pa t76133 l76145 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76146 ls4818\">the </span><span class=\"pp-class-20 pa t76133 l76147 ls10923\">period </span><span class=\"pp-class-20 pa t76133 l76148 ls1230\">in </span><span class=\"pp-class-20 pa t76133 l76149 ls883\">which </span><span class=\"pp-class-20 pa t76133 l76150 ls1405\">the </span><span class=\"pp-class-20 pa t76151 l3 ls553\">related </span><span class=\"pp-class-20 pa t76151 l17964 ls3592\">services </span><span class=\"pp-class-20 pa t76151 l76152 ls2264\">have </span><span class=\"pp-class-20 pa t76151 l76153 ls2266\">been </span><span class=\"pp-class-20 pa t76151 l76154 ls715\">rendered </span><span class=\"pp-class-20 pa t76151 l76155 ls6131\">based </span><span class=\"pp-class-20 pa t76151 l76156 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76157 ls15\">an </span><span class=\"pp-class-20 pa t76151 l76158 ls1089\">estimate </span><span class=\"pp-class-20 pa t76151 l76159 ls313\">on </span><span class=\"pp-class-20 pa t76151 l76160 ls451\">the </span><span class=\"pp-class-20 pa t76151 l76161 ls1478\">reporting </span><span class=\"pp-class-20 pa t76151 l76162 ls1863\">date.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t76163 l3 ls604\">Post-employment </span><span class=\"pp-class-69 pa t76163 l76164 xx96 ls11574\">benefits </span><span class=\"pp-class-69 pa t76163 l76165 ls428\">(pension </span><span class=\"pp-class-69 pa t76163 l76166 ls2999\">plans) </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__166": {
   "value": "<span class=\"pp-class-20 pa t75128 l3 ls14146\">The </span><span class=\"pp-class-20 pa t75128 l75129 ls7143\">stock </span><span class=\"pp-class-20 pa t75128 l75130 ls451\">option </span><span class=\"pp-class-20 pa t75128 l75131 ls207\">plan </span><span class=\"pp-class-20 pa t75128 l75132 ls840\">allows </span><span class=\"pp-class-20 pa t75128 l75133 ls684\">employees </span><span class=\"pp-class-20 pa t75128 l75134 ls9770\">to </span><span class=\"pp-class-20 pa t75128 l75135 ls618\">acquire </span><span class=\"pp-class-20 pa t75128 l75136 ls6142\">shares </span><span class=\"pp-class-20 pa t75128 l75137 ls8957\">in </span><span class=\"pp-class-20 pa t75128 l75138 ls1542\">the </span><span class=\"pp-class-20 pa t75128 l75139 ls975\">company </span><span class=\"pp-class-20 pa t75128 l75140 ls1480\">at </span><span class=\"pp-class-20 pa t75128 l75141 ls311\">relatively </span><span class=\"pp-class-20 pa t75128 l75142 ls1405\">advantageous </span><span class=\"pp-class-20 pa t75143 l3 ls2097\">conditions. </span><span class=\"pp-class-20 pa t75143 l75144 ls889\">The </span><span class=\"pp-class-20 pa t75143 l75145 ls449\">stock </span><span class=\"pp-class-20 pa t75143 l75146 ls229\">option </span><span class=\"pp-class-20 pa t75143 l75147 ls2587\">plan </span><span class=\"pp-class-20 pa t75143 l75148 ls324\">is </span><span class=\"pp-class-20 pa t75143 l75149 ls604\">accounted </span><span class=\"pp-class-20 pa t75143 l75150 ls350\">for </span><span class=\"pp-class-20 pa t75143 l75151 ls624\">as </span><span class=\"pp-class-20 pa t75143 l75152 ls311\">equity-settled </span><span class=\"pp-class-20 pa t75143 l75153 ls2730\">share-based </span><span class=\"pp-class-20 pa t75143 l75154 ls1472\">payments. </span><span class=\"pp-class-20 pa t75143 l75155 ls889\">The </span><span class=\"pp-class-20 pa t75143 l68941 ls4200\">exercise </span><span class=\"pp-class-20 pa t75156 l3 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75157 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75158 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75159 ls229\">option </span><span class=\"pp-class-20 pa t75156 l75160 ls324\">is </span><span class=\"pp-class-20 pa t75156 l75161 ls901\">equal </span><span class=\"pp-class-20 pa t75156 l75162 ls309\">to </span><span class=\"pp-class-20 pa t75156 l75163 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75164 ls553\">average </span><span class=\"pp-class-20 pa t75156 l75165 ls449\">stock </span><span class=\"pp-class-20 pa t75156 l75166 ls4538\">market </span><span class=\"pp-class-20 pa t75156 l75167 ls424\">closing </span><span class=\"pp-class-20 pa t75156 l75168 ls4586\">price </span><span class=\"pp-class-20 pa t75156 l75169 ls295\">of </span><span class=\"pp-class-20 pa t75156 l75170 ls451\">the </span><span class=\"pp-class-20 pa t75156 l75171 ls548\">Lotus </span><span class=\"pp-class-20 pa t75156 l75172 ls634\">Bakeries </span><span class=\"pp-class-20 pa t75156 l49986 ls509\">share </span><span class=\"pp-class-20 pa t75156 l75173 ls1331\">during </span><span class=\"pp-class-20 pa t75174 l3 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75175 ls3049\">thirty </span><span class=\"pp-class-20 pa t75174 l75176 ls3037\">calendar </span><span class=\"pp-class-20 pa t75174 l75177 ls225\">days </span><span class=\"pp-class-20 pa t75174 l75178 ls794\">preceding </span><span class=\"pp-class-20 pa t75174 l75179 ls342\">the </span><span class=\"pp-class-20 pa t75174 l75180 ls5890\">date </span><span class=\"pp-class-20 pa t75174 l75181 ls1480\">of </span><span class=\"pp-class-20 pa t75174 l75182 ls1004\">offering. </span><span class=\"pp-class-20 pa t75174 l75183 ls5989\">A </span><span class=\"pp-class-20 pa t75174 l75184 ls297\">personnel </span><span class=\"pp-class-20 pa t75174 l75185 ls883\">cost </span><span class=\"pp-class-20 pa t75174 l75186 ls2912\">is </span><span class=\"pp-class-20 pa t75174 l75187 ls647\">recognised </span><span class=\"pp-class-20 pa t75174 l75188 ls379\">for </span><span class=\"pp-class-20 pa t75174 l75189 ls499\">options </span><span class=\"pp-class-20 pa t75174 l75190 ls920\">granted </span><span class=\"pp-class-20 pa t75191 l3 ls718\">to </span><span class=\"pp-class-20 pa t75191 l75192 ls199\">employees </span><span class=\"pp-class-20 pa t75191 l75193 ls8775\">as </span><span class=\"pp-class-20 pa t75191 l75194 ls1150\">part </span><span class=\"pp-class-20 pa t75191 l75195 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75196 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75197 ls2201\">stock </span><span class=\"pp-class-20 pa t75191 l75198 ls2222\">option </span><span class=\"pp-class-20 pa t75191 l75199 ls8964\">plan. </span><span class=\"pp-class-20 pa t75191 l75200 ls895\">The </span><span class=\"pp-class-20 pa t75191 l75201 ls1903\">cost </span><span class=\"pp-class-20 pa t75191 l75202 ls2977\">is </span><span class=\"pp-class-20 pa t75191 l75203 ls926\">determined </span><span class=\"pp-class-20 pa t75191 l75204 ls1331\">based </span><span class=\"pp-class-20 pa t75191 l75205 ls4113\">on </span><span class=\"pp-class-20 pa t75191 l5179 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75206 ls5892\">fair </span><span class=\"pp-class-20 pa t75191 l75207 ls2317\">value </span><span class=\"pp-class-20 pa t75191 l75208 ls2206\">of </span><span class=\"pp-class-20 pa t75191 l75209 ls4586\">the </span><span class=\"pp-class-20 pa t75191 l75210 ls916\">stock </span><span class=\"pp-class-20 pa t75211 l3 ls3675\">options </span><span class=\"pp-class-20 pa t75211 l75212 ls28276\">on </span><span class=\"pp-class-20 pa t75211 l75213 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75214 ls929\">grant </span><span class=\"pp-class-20 pa t75211 l75215 ls1566\">date </span><span class=\"pp-class-20 pa t75211 l75216 ls337\">and, </span><span class=\"pp-class-20 pa t75211 l75217 ls3386\">together </span><span class=\"pp-class-20 pa t75211 l75218 ls1230\">with </span><span class=\"pp-class-20 pa t75211 l75219 ls7132\">an </span><span class=\"pp-class-20 pa t75211 l75220 ls4058\">equal </span><span class=\"pp-class-20 pa t75211 l75221 ls5041\">increase </span><span class=\"pp-class-20 pa t75211 l75222 ls451\">in </span><span class=\"pp-class-20 pa t75211 l75223 ls7744\">equity, </span><span class=\"pp-class-20 pa t75211 l75224 ls451\">is </span><span class=\"pp-class-20 pa t75211 l75225 ls350\">recognised </span><span class=\"pp-class-20 pa t75211 l75226 ls1472\">over </span><span class=\"pp-class-20 pa t75211 l75227 ls4292\">the </span><span class=\"pp-class-20 pa t75211 l75228 ls1268\">vesting </span><span class=\"pp-class-20 pa t75229 l3 ls1044\">period, </span><span class=\"pp-class-20 pa t75229 l75230 ls2092\">ending </span><span class=\"pp-class-20 pa t75229 l75231 ls9737\">on </span><span class=\"pp-class-20 pa t75229 l75232 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75233 ls3520\">date </span><span class=\"pp-class-20 pa t75229 l75234 ls6777\">when </span><span class=\"pp-class-20 pa t75229 l75235 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l67125 ls967\">employees </span><span class=\"pp-class-20 pa t75229 l75236 ls713\">receive </span><span class=\"pp-class-20 pa t75229 l75237 ls728\">full </span><span class=\"pp-class-20 pa t75229 l75238 ls307\">right </span><span class=\"pp-class-20 pa t75229 l75239 ls4222\">to </span><span class=\"pp-class-20 pa t75229 l75240 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75241 ls136\">options. </span><span class=\"pp-class-20 pa t75229 l75242 ls1055\">When </span><span class=\"pp-class-20 pa t75229 l75243 ls6305\">the </span><span class=\"pp-class-20 pa t75229 l75244 ls471\">options </span><span class=\"pp-class-20 pa t75229 l75245 ls229\">are </span><span class=\"pp-class-20 pa t75246 l3 ls3033\">exercised, </span><span class=\"pp-class-20 pa t75246 l75247 ls451\">the </span><span class=\"pp-class-20 pa t75246 l75248 ls1321\">proceeds </span><span class=\"pp-class-20 pa t75246 l29309 ls1403\">received </span><span class=\"pp-class-20 pa t75246 l75249 ls3509\">net </span><span class=\"pp-class-20 pa t75246 l75250 ls295\">of </span><span class=\"pp-class-20 pa t75246 l75251 ls2080\">any </span><span class=\"pp-class-20 pa t75246 l75252 ls8964\">directly </span><span class=\"pp-class-20 pa t75246 l75253 ls728\">attributable </span><span class=\"pp-class-20 pa t75246 l75254 ls2639\">transaction </span><span class=\"pp-class-20 pa t75246 l75255 ls3473\">costs </span><span class=\"pp-class-20 pa t75246 l75256 ls305\">are </span><span class=\"pp-class-20 pa t75246 l75257 ls199\">credited </span><span class=\"pp-class-20 pa t75246 l75258 ls309\">to </span><span class=\"pp-class-20 pa t75246 l65053 ls509\">share </span><span class=\"pp-class-20 pa t75259 l3 ls238\">capital </span><span class=\"pp-class-20 pa t75259 l75260 ls1216\">(nominal </span><span class=\"pp-class-20 pa t75259 l75261 ls3242\">value) </span><span class=\"pp-class-20 pa t75259 l75262 ls299\">and </span><span class=\"pp-class-20 pa t75259 l75263 ls509\">share </span><span class=\"pp-class-20 pa t75259 l75264 ls7587\">premium.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__169": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t75709 l3 ls75710\">21.5 </span><span class=\"pp-class-25 pa t75709 l75711 ls1144\">Dividends</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68299 l3 ls1326\">The </span><span class=\"pp-class-20 pa t68299 l75712 ls6326\">dividend </span><span class=\"pp-class-20 pa t68299 l75713 ls631\">related </span><span class=\"pp-class-20 pa t68299 l75714 ls6112\">to </span><span class=\"pp-class-20 pa t68299 l75715 ls305\">2024 </span><span class=\"pp-class-20 pa t68299 l75716 ls346\">was </span><span class=\"pp-class-20 pa t68299 l75717 ls840\">paid </span><span class=\"pp-class-20 pa t68299 l75718 ls6131\">in </span><span class=\"pp-class-20 pa t68299 l75719 ls2222\">2025, </span><span class=\"pp-class-20 pa t68299 l75720 ls6131\">in </span><span class=\"pp-class-20 pa t68299 l75721 ls199\">accordance </span><span class=\"pp-class-20 pa t68299 l75722 ls20763\">with </span><span class=\"pp-class-20 pa t68299 l75723 ls889\">the </span><span class=\"pp-class-20 pa t68299 l75724 ls2970\">decision </span><span class=\"pp-class-20 pa t68299 l75725 ls4591\">taken </span><span class=\"pp-class-20 pa t68299 l75726 ls392\">at </span><span class=\"pp-class-20 pa t68299 l75727 ls889\">the </span><span class=\"pp-class-20 pa t68299 l75728 ls170\">Ordinary </span><span class=\"pp-class-20 pa t75729 l3 ls220\">General </span><span class=\"pp-class-20 pa t75729 l75730 ls901\">Meeting </span><span class=\"pp-class-20 pa t75729 l75731 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75732 ls2965\">Shareholders </span><span class=\"pp-class-20 pa t75729 l75733 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75734 ls307\">May </span><span class=\"pp-class-20 pa t75729 l75735 ls100\">13, </span><span class=\"pp-class-20 pa t75729 l75736 ls2732\">2025. </span><span class=\"pp-class-20 pa t75729 l75737 ls889\">The </span><span class=\"pp-class-20 pa t75729 l75738 ls1403\">shareholders </span><span class=\"pp-class-20 pa t75729 l75739 ls1097\">approved </span><span class=\"pp-class-20 pa t75729 l75740\">a </span><span class=\"pp-class-20 pa t75729 l75741 ls960\">gross </span><span class=\"pp-class-20 pa t75729 l75742 ls180\">dividend </span><span class=\"pp-class-20 pa t75729 l75743 ls295\">of </span><span class=\"pp-class-20 pa t75729 l75744 ls324\">EUR </span><span class=\"pp-class-20 pa t75729 l75745 ls3407\">76 </span><span class=\"pp-class-20 pa t68311 l3 ls3592\">per </span><span class=\"pp-class-20 pa t68311 l75746 ls1699\">share, </span><span class=\"pp-class-20 pa t68311 l75747 ls238\">resulting </span><span class=\"pp-class-20 pa t68311 l75748 ls324\">in </span><span class=\"pp-class-20 pa t68311 l75749\">a </span><span class=\"pp-class-20 pa t68311 l75750 ls311\">total </span><span class=\"pp-class-20 pa t68311 l41155 ls180\">dividend </span><span class=\"pp-class-20 pa t68311 l75751 ls295\">of </span><span class=\"pp-class-20 pa t68311 l75752 ls324\">EUR </span><span class=\"pp-class-20 pa t68311 l75753 ls10270\">61,735 </span><span class=\"pp-class-20 pa t68311 l75754 ls229\">thousands.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68342 l3 ls21427\">The </span><span class=\"pp-class-20 pa t68342 l75755 ls1095\">Board </span><span class=\"pp-class-20 pa t68342 l75756 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75757 ls4243\">Directors </span><span class=\"pp-class-20 pa t68342 l75758 ls451\">will </span><span class=\"pp-class-20 pa t68342 l75759 ls2266\">propose </span><span class=\"pp-class-20 pa t68342 l75760 ls6131\">to </span><span class=\"pp-class-20 pa t68342 l69180 ls1539\">the </span><span class=\"pp-class-20 pa t68342 l75761 ls2402\">Ordinary </span><span class=\"pp-class-20 pa t68342 l75762 ls684\">General </span><span class=\"pp-class-20 pa t68342 l75763 ls1377\">Meeting </span><span class=\"pp-class-20 pa t68342 l75764 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75765 ls718\">Shareholders </span><span class=\"pp-class-20 pa t68342 l75766 ls889\">of </span><span class=\"pp-class-20 pa t68342 l75767 ls3189\">May </span><span class=\"pp-class-20 pa t68342 l75768 ls6370\">12, </span><span class=\"pp-class-20 pa t68342 l75769 ls1321\">2026 </span><span class=\"pp-class-20 pa t68357 l3 ls7143\">to </span><span class=\"pp-class-20 pa t68357 l75770 ls1474\">pay </span><span class=\"pp-class-20 pa t68357 l75771 ls6157\">a </span><span class=\"pp-class-20 pa t68357 l75772 ls409\">gross </span><span class=\"pp-class-20 pa t68357 l75773 ls2309\">dividend </span><span class=\"pp-class-20 pa t68357 l75774 ls3787\">of </span><span class=\"pp-class-20 pa t68357 l75775 ls401\">EUR </span><span class=\"pp-class-20 pa t68357 l75776 ls25758\">90 </span><span class=\"pp-class-20 pa t68357 l75777 ls28276\">per </span><span class=\"pp-class-20 pa t68357 l75778 ls3416\">share </span><span class=\"pp-class-20 pa t68357 l75779 ls2352\">for </span><span class=\"pp-class-20 pa t68357 l75780 ls311\">2025, </span><span class=\"pp-class-20 pa t68357 l75781 ls4058\">corresponding </span><span class=\"pp-class-20 pa t68357 l75782 ls7143\">to </span><span class=\"pp-class-20 pa t68357 l75783 ls6157\">a </span><span class=\"pp-class-20 pa t68357 l75784 ls1116\">total </span><span class=\"pp-class-20 pa t68357 l75785 ls2309\">dividend </span><span class=\"pp-class-20 pa t68357 l75786 ls3787\">of </span><span class=\"pp-class-20 pa t68357 l75787 ls401\">EUR </span><span class=\"pp-class-20 pa t68357 l75788 ls379\">73,085 </span><span class=\"pp-class-20 pa t68373 l3 ls707\">thousands. </span><span class=\"pp-class-20 pa t68373 l75789 ls471\">This </span><span class=\"pp-class-20 pa t68373 l75790 ls689\">amount </span><span class=\"pp-class-20 pa t68373 l75791 ls324\">is </span><span class=\"pp-class-20 pa t68373 l75792 ls994\">not </span><span class=\"pp-class-20 pa t68373 l75793 ls1123\">recognised </span><span class=\"pp-class-20 pa t68373 l75794 ls624\">as </span><span class=\"pp-class-20 pa t68373 l75795\">a </span><span class=\"pp-class-20 pa t68373 l75796 ls527\">debt </span><span class=\"pp-class-20 pa t68373 l75797 ls1221\">at </span><span class=\"pp-class-20 pa t68373 l75798 ls424\">closing </span><span class=\"pp-class-20 pa t68373 l75799 ls1863\">date.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__170": {
   "value": "76.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "f0__s8__6__171": {
   "value": "90.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "f0__s8__6__172-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7761\"><div class=\" w4676 h75800 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t15715 l3 ls7707\">22. </span><span class=\"pp-class-19 pa t15715 l75801 ls2747\">Interest-bearing </span><span class=\"pp-class-19 pa t15715 l75802 ls7984\">liabilities</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7762\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Bank </span><span class=\"pp-class-65 pa t71744 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26918\">236,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26919 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Lease </span><span class=\"pp-class-65 pa t71752 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">13,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l23115\">Non-current </span><span class=\"pp-class-66 pa t75806 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t75806 l75807\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l70569\">249,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l67216 ls67040\">180,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l23115\">Bank </span><span class=\"pp-class-65 pa t71772 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26921\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26922 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l23115\">Lease </span><span class=\"pp-class-65 pa t71774 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l70564\">7,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l67233 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l23115\">Current </span><span class=\"pp-class-66 pa t75808 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t75808 l75809\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l70628\">62,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l67216 ls67040\">100,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74564 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74564 l70505 ls3100\">interest-bearing </span><span class=\"pp-class-155 pa t74564 l75810\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l70569\">312,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l67216 ls67040\">281,311\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l23115\"></span><span class=\"pp-class-65 pa t75811 l71555\">of </span><span class=\"pp-class-65 pa t75811 l71556\">which </span><span class=\"pp-class-65 pa t75811 l71557\">bank </span><span class=\"pp-class-65 pa t75811 l56628\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26918\">291,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26919 ls67040\">261,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l23115\"></span><span class=\"pp-class-65 pa t75812 l71555\">of </span><span class=\"pp-class-65 pa t75812 l71556\">which </span><span class=\"pp-class-65 pa t75812 l71557\">lease </span><span class=\"pp-class-65 pa t75812 l75813\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26921\">21,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26922 ls67117\">20,311\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7763\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls707\">All </span><span class=\"pp-class-20 pa t68246 l75814 ls1443\">bank </span><span class=\"pp-class-20 pa t68246 l75815 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75816 ls4058\">are </span><span class=\"pp-class-20 pa t68246 l75817 ls2053\">denominated </span><span class=\"pp-class-20 pa t68246 l75818 ls1500\">in </span><span class=\"pp-class-20 pa t68246 l75819 ls6112\">EUR. </span><span class=\"pp-class-20 pa t68246 l75820 ls18843\">These </span><span class=\"pp-class-20 pa t68246 l75821 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75822 ls248\">bear </span><span class=\"pp-class-20 pa t68246 l75823 ls12312\">a </span><span class=\"pp-class-20 pa t68246 l75824 xx96 ls7143\">fixed </span><span class=\"pp-class-20 pa t68246 l75825 ls2201\">interest </span><span class=\"pp-class-20 pa t68246 l75826 ls3500\">rate. </span><span class=\"pp-class-20 pa t68246 l75827 ls2950\">The </span><span class=\"pp-class-20 pa t68246 l75828 ls2201\">weighted </span><span class=\"pp-class-20 pa t68246 l75829 ls2326\">average </span><span class=\"pp-class-20 pa t68256 l3 ls397\">interest </span><span class=\"pp-class-20 pa t68256 l75830 ls713\">rate </span><span class=\"pp-class-20 pa t68256 l75831 ls324\">is </span><span class=\"pp-class-20 pa t68256 l75832 ls5500\">1.90% </span><span class=\"pp-class-20 pa t68256 l75833 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75834 ls16226\">1.28%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68286 l3 ls20763\">In </span><span class=\"pp-class-20 pa t68286 l75835 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75836 ls2397\">second </span><span class=\"pp-class-20 pa t68286 l75837 ls2434\">half </span><span class=\"pp-class-20 pa t68286 l75838 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75839 ls7071\">2024, </span><span class=\"pp-class-20 pa t68286 l75840 ls231\">Lotus </span><span class=\"pp-class-20 pa t68286 l75841 ls5425\">Bakeries </span><span class=\"pp-class-20 pa t68286 l75842 ls1935\">anticipated </span><span class=\"pp-class-20 pa t68286 l75843 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75844 xx96 ls2587\">refinancing </span><span class=\"pp-class-20 pa t68286 l75845 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75846 ls1493\">an </span><span class=\"pp-class-20 pa t68286 l75847 ls285\">important </span><span class=\"pp-class-20 pa t68286 l75848 ls165\">amount </span><span class=\"pp-class-20 pa t68286 l75849 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75850 ls3668\">bank </span><span class=\"pp-class-20 pa t68299 l3 ls540\">debts </span><span class=\"pp-class-20 pa t68299 l75851 ls1478\">due </span><span class=\"pp-class-20 pa t68299 l75852 ls1027\">for </span><span class=\"pp-class-20 pa t68299 l75853 ls640\">repayment </span><span class=\"pp-class-20 pa t68299 l75854 ls560\">in </span><span class=\"pp-class-20 pa t68299 l75855 ls2162\">2025 </span><span class=\"pp-class-20 pa t68299 l75856 ls350\">and </span><span class=\"pp-class-20 pa t68299 l75857 ls5265\">2026. </span><span class=\"pp-class-20 pa t68299 l75858 ls7665\">To </span><span class=\"pp-class-20 pa t68299 l75859 ls615\">that </span><span class=\"pp-class-20 pa t68299 l75860 ls4778\">end, </span><span class=\"pp-class-20 pa t68299 l75861 ls2688\">new </span><span class=\"pp-class-20 pa t68299 l75862 ls2881\">bilateral </span><span class=\"pp-class-20 pa t68299 l75863 xx96 ls178\">financing </span><span class=\"pp-class-20 pa t68299 l75864 ls329\">agreements </span><span class=\"pp-class-20 pa t68299 l75865 ls329\">were </span><span class=\"pp-class-20 pa t68299 l75866 ls9421\">concluded </span><span class=\"pp-class-20 pa t75729 l3 ls8813\">with </span><span class=\"pp-class-20 pa t75729 l75867 ls4987\">the </span><span class=\"pp-class-20 pa t75729 l42628 ls4319\">three </span><span class=\"pp-class-20 pa t75729 l75868 ls6024\">house </span><span class=\"pp-class-20 pa t75729 l75869 ls676\">banks </span><span class=\"pp-class-20 pa t75729 l75870 ls6112\">KBC, </span><span class=\"pp-class-20 pa t75729 l75871 ls19788\">BNP </span><span class=\"pp-class-20 pa t75729 l75872 ls2970\">Paribas </span><span class=\"pp-class-20 pa t75729 l75873 ls110\">Fortis </span><span class=\"pp-class-20 pa t75729 l75874 ls10963\">and </span><span class=\"pp-class-20 pa t75729 l75875 xx96 ls170\">Belfius </span><span class=\"pp-class-20 pa t75729 l75876 ls2260\">for </span><span class=\"pp-class-20 pa t75729 l75877 ls8767\">a </span><span class=\"pp-class-20 pa t75729 l75878 ls464\">total </span><span class=\"pp-class-20 pa t75729 l75879 ls1044\">amount </span><span class=\"pp-class-20 pa t75729 l75880 ls6112\">of </span><span class=\"pp-class-20 pa t75729 l75881 ls3787\">EUR </span><span class=\"pp-class-20 pa t75729 l75882 ls889\">225 </span><span class=\"pp-class-20 pa t75729 l75883 ls1657\">million, </span><span class=\"pp-class-20 pa t68311 l3 ls798\">the </span><span class=\"pp-class-20 pa t68311 l75884 ls4024\">majority </span><span class=\"pp-class-20 pa t68311 l75885 ls2253\">of </span><span class=\"pp-class-20 pa t68311 l75886 ls1017\">which </span><span class=\"pp-class-20 pa t68311 l75887 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75888 ls301\">bullet </span><span class=\"pp-class-20 pa t68311 l75889 ls2092\">loans </span><span class=\"pp-class-20 pa t68311 l75890 ls324\">with </span><span class=\"pp-class-20 pa t68311 l75891 xx96 ls684\">fixed </span><span class=\"pp-class-20 pa t68311 l75892 ls750\">interest </span><span class=\"pp-class-20 pa t68311 l75893 ls83\">rates. </span><span class=\"pp-class-20 pa t68311 l75894 ls1447\">The </span><span class=\"pp-class-20 pa t68311 l75895 ls4024\">maturities </span><span class=\"pp-class-20 pa t68311 l75896 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75897 ls4591\">long </span><span class=\"pp-class-20 pa t68311 l75898 ls545\">term </span><span class=\"pp-class-20 pa t68311 l75899 ls1331\">and </span><span class=\"pp-class-20 pa t68311 l75900 ls5606\">up </span><span class=\"pp-class-20 pa t68311 l75901 ls1331\">to </span><span class=\"pp-class-20 pa t68326 l3 ls23317\">7 </span><span class=\"pp-class-20 pa t68326 l75902 ls770\">years </span><span class=\"pp-class-20 pa t68326 l75903 ls222\">until </span><span class=\"pp-class-20 pa t68326 l75904 ls12838\">2033. </span><span class=\"pp-class-20 pa t68326 l75905 ls2253\">Next </span><span class=\"pp-class-20 pa t68326 l75906 ls299\">to </span><span class=\"pp-class-20 pa t68326 l75907 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75908 xx96 ls344\">refinancing </span><span class=\"pp-class-20 pa t68326 l75909 ls3668\">of </span><span class=\"pp-class-20 pa t68326 l75910 ls891\">debt, </span><span class=\"pp-class-20 pa t68326 l75911 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75912 ls324\">new </span><span class=\"pp-class-20 pa t68326 l75913 xx96 ls2245\">financing </span><span class=\"pp-class-20 pa t68326 l75914 ls1044\">also </span><span class=\"pp-class-20 pa t68326 l75915 ls204\">supports </span><span class=\"pp-class-20 pa t68326 l75916 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75917 ls581\">ongoing </span><span class=\"pp-class-20 pa t68326 l75918 ls464\">capacity </span><span class=\"pp-class-20 pa t68342 l3 ls3033\">investment </span><span class=\"pp-class-20 pa t68342 l75919 ls3192\">programme. </span><span class=\"pp-class-20 pa t68342 l75920 ls344\">At </span><span class=\"pp-class-20 pa t68342 l75921 ls891\">closing </span><span class=\"pp-class-20 pa t68342 l75922 ls2296\">2025, </span><span class=\"pp-class-20 pa t68342 l75923 ls1405\">an </span><span class=\"pp-class-20 pa t68342 l75924 ls777\">amount </span><span class=\"pp-class-20 pa t68342 l75925 ls1880\">of </span><span class=\"pp-class-20 pa t68342 l75926 ls4265\">EUR </span><span class=\"pp-class-20 pa t68342 l75927 ls578\">125,000 </span><span class=\"pp-class-20 pa t68342 l75928 ls2352\">thousands </span><span class=\"pp-class-20 pa t68342 l75929 ls3758\">was </span><span class=\"pp-class-20 pa t68342 l75930 ls377\">withdrawn </span><span class=\"pp-class-20 pa t68342 l75931 ls163\">from </span><span class=\"pp-class-20 pa t68342 l75932 ls2185\">these </span><span class=\"pp-class-20 pa t68357 l3 ls1368\">facilities </span><span class=\"pp-class-20 pa t68357 l6335 ls309\">to </span><span class=\"pp-class-20 pa t68357 l75933 xx96 ls369\">refinance </span><span class=\"pp-class-20 pa t68357 l75934 ls451\">the </span><span class=\"pp-class-20 pa t68357 l75935 ls759\">repayment </span><span class=\"pp-class-20 pa t68357 l75936 ls295\">of </span><span class=\"pp-class-20 pa t68357 l75937 ls307\">bank </span><span class=\"pp-class-20 pa t68357 l75938 ls909\">debts </span><span class=\"pp-class-20 pa t68357 l75939 ls631\">which </span><span class=\"pp-class-20 pa t68357 l75940 ls3668\">became </span><span class=\"pp-class-20 pa t68357 l75941 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75942 l3 ls889\">The </span><span class=\"pp-class-20 pa t75942 l21606 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75943 ls2399\">liabilities </span><span class=\"pp-class-20 pa t75942 l75944 ls1297\">mainly </span><span class=\"pp-class-20 pa t75942 l75945 ls2424\">relate </span><span class=\"pp-class-20 pa t75942 l75946 ls309\">to </span><span class=\"pp-class-20 pa t75942 l75947 ls451\">the </span><span class=\"pp-class-20 pa t75942 l75948 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75949 ls295\">of </span><span class=\"pp-class-20 pa t75942 l75950 ls283\">company </span><span class=\"pp-class-20 pa t75942 l75951 ls231\">cars </span><span class=\"pp-class-20 pa t75942 l75952 ls299\">and </span><span class=\"pp-class-20 pa t75942 l75953 xx96 ls511\">office </span><span class=\"pp-class-20 pa t75942 l75954 ls199\">buildings </span><span class=\"pp-class-20 pa t75942 l75955 ls153\">(see </span><span class=\"pp-class-20 pa t75942 l75956 ls520\">also </span><span class=\"pp-class-20 pa t75942 l75957 ls715\">note </span><span class=\"pp-class-20 pa t75942 l75958 ls75959\">15).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7764\"><div class=\" w75964 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls192\">tables </span><span class=\"pp-class-20 pa t74651 l75965 ls489\">reconcile </span><span class=\"pp-class-20 pa t74651 l75966 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75967 ls322\">movements </span><span class=\"pp-class-20 pa t74651 l75968 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75969 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75970 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74651 l75971 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74651 l75972 ls309\">to </span><span class=\"pp-class-20 pa t74651 l75973 ls451\">the </span><span class=\"pp-class-20 pa t74651 l40115 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l75974 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t74651 l75975 ls1564\">arising </span><span class=\"pp-class-20 pa t74651 l75976 ls1361\">from </span><span class=\"pp-class-20 pa t74651 l75977 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t74651 l75978 ls3794\">activities:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7767\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l75984\">As </span><span class=\"pp-class-127 pa t75983 l75985 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l75986\">Jan. </span><span class=\"pp-class-127 pa t75983 l75987\">1, </span><span class=\"pp-class-127 pa t75983 l75988\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75989\">Cash </span><span class=\"pp-class-118 pa t75983 l75990\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75992\">New </span><span class=\"pp-class-118 pa t75991 l75993\">Leases </span><span class=\"pp-class-118 pa t75991 l75994\">and </span><span class=\"pp-class-118 pa t75983 l75995\">lease </span><span class=\"pp-class-118 pa t75983 l75996 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75997\">Exchange </span><span class=\"pp-class-118 pa t75983 l75998\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75999\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76000\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76001\">As </span><span class=\"pp-class-127 pa t75983 l76002 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76003\">Dec. </span><span class=\"pp-class-127 pa t75983 l76004\">31,2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76007\">166,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76008\">125,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76011\"></span><span class=\"pp-class-65 pa t76006 l76012\">(55,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76014\">236,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76016\">14,501 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76017\"></span><span class=\"pp-class-65 pa t76015 l76018\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76019\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76020\"></span><span class=\"pp-class-65 pa t76015 l76021\">(449) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76022\"></span><span class=\"pp-class-65 pa t76015 l76023\">(8,699) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76024\"></span><span class=\"pp-class-65 pa t76015 l76025\">(746) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76026\">13,874 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76016\">95,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76029\"></span><span class=\"pp-class-65 pa t76028 l76030\">(95,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76031\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76026\">55,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76033\">5,810 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76034\"></span><span class=\"pp-class-65 pa t76032 l76035\">(7,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76020\"></span><span class=\"pp-class-65 pa t76032 l76021\">(169) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76036\">8,699 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76037\">693 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76038\">7,376 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76044\">281,311 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76045\">22,342 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76046\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76047\"></span><span class=\"pp-class-127 pa t76043 l76048\">(618) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76049\"></span><span class=\"pp-class-127 pa t76043 l76050\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76051\"></span><span class=\"pp-class-127 pa t76043 l76052\">(53) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76004\">312,250 </span><span class=\"pp-class-127 pa t76043 l76053 ls71267\">\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7770\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76055\">As </span><span class=\"pp-class-127 pa t75983 l76056 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76057\">Jan. </span><span class=\"pp-class-127 pa t75983 l76058\">1, </span><span class=\"pp-class-127 pa t75983 l76059\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76060\">Cash </span><span class=\"pp-class-118 pa t75983 l76061\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76062\">New </span><span class=\"pp-class-118 pa t75991 l76063\">Leases </span><span class=\"pp-class-118 pa t75991 l76064\">and </span><span class=\"pp-class-118 pa t75983 l76065\">lease </span><span class=\"pp-class-118 pa t75983 l76066 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76067\">Exchange </span><span class=\"pp-class-118 pa t75983 l76068\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76069\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76070\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76071\">As </span><span class=\"pp-class-127 pa t75983 l76072 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76073\">Dec. </span><span class=\"pp-class-127 pa t75983 l76074\">31, </span><span class=\"pp-class-127 pa t75983 l76075\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76076 ls67040\">261,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76080 ls69855\">\u00a0(95,000)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76082 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76083 ls67117\">14,834\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76084 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76085 ls67272\">366\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76086 ls67526\">\u00a0(6,752)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76087 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76088 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76089 ls66978\">9,500\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76090 ls67526\">\u00a0(9,500)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76091 ls67117\">95,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76088 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76089 ls66978\">5,157\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76090 ls67526\">\u00a0(6,831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76092 ls66934\">92\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76093 ls66978\">6,752\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76094 ls67272\">639\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76095 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76096 ls67040\">290,491\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76097 ls67526\">(16,331)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76098 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76099 ls67272\">459\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76100 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76101 ls67272\">448\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76102 ls67040\">281,311\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7809\"><div class=\" w4676 h78791 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20536 l3 ls889\">The </span><span class=\"pp-class-20 pa t20536 l78792 ls595\">unused </span><span class=\"pp-class-20 pa t20536 l78793 ls2095\">committed </span><span class=\"pp-class-20 pa t20536 l78794 ls936\">credit </span><span class=\"pp-class-20 pa t20536 l78795 ls1067\">lines </span><span class=\"pp-class-20 pa t20536 l78796 ls3675\">amounted </span><span class=\"pp-class-20 pa t20536 l78797 ls309\">to </span><span class=\"pp-class-20 pa t20536 l78798 ls324\">EUR </span><span class=\"pp-class-20 pa t20536 l78799 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20536 l78800 ls1480\">thousands </span><span class=\"pp-class-20 pa t20536 l78801 ls1221\">at </span><span class=\"pp-class-20 pa t20536 l78802 ls3925\">year-end </span><span class=\"pp-class-20 pa t20536 l78803 ls689\">2025 </span><span class=\"pp-class-20 pa t20536 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t20547 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t20547 l76918 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20547 l78804 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20580 l3 ls8777\">No </span><span class=\"pp-class-20 pa t20580 l17973 ls527\">debt </span><span class=\"pp-class-20 pa t20580 l78805 ls794\">covenants </span><span class=\"pp-class-20 pa t20580 l78806 ls305\">are </span><span class=\"pp-class-20 pa t20580 l78807 ls2050\">applicable </span><span class=\"pp-class-20 pa t20580 l78808 ls313\">on </span><span class=\"pp-class-20 pa t20580 l78809 ls451\">the </span><span class=\"pp-class-20 pa t20580 l78810 ls2594\">current </span><span class=\"pp-class-20 pa t20580 l78811 ls936\">credit </span><span class=\"pp-class-20 pa t20580 l78812 ls2296\">lines.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__173-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7761\"><div class=\" w4676 h75800 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t15715 l3 ls7707\">22. </span><span class=\"pp-class-19 pa t15715 l75801 ls2747\">Interest-bearing </span><span class=\"pp-class-19 pa t15715 l75802 ls7984\">liabilities</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7762\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t71743 l23115\">IN </span><span class=\"pp-class-150 pa t71743 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t71743 l63719\">OF </span><span class=\"pp-class-150 pa t71743 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l71999\">Dec. </span><span class=\"pp-class-118 pa t71743 l72000\">31, </span><span class=\"pp-class-118 pa t71743 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t71743 l67211\">Dec. </span><span class=\"pp-class-118 pa t71743 l67212\">31, </span><span class=\"pp-class-118 pa t71743 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l23115\">Bank </span><span class=\"pp-class-65 pa t71744 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26918\">236,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71744 l26919 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l23115\">Lease </span><span class=\"pp-class-65 pa t71752 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26921\">13,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71752 l26922 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l23115\">Non-current </span><span class=\"pp-class-66 pa t75806 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t75806 l75807\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l70569\">249,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75806 l67216 ls67040\">180,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l23115\">Bank </span><span class=\"pp-class-65 pa t71772 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26921\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71772 l26922 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l23115\">Lease </span><span class=\"pp-class-65 pa t71774 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l70564\">7,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t71774 l67233 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l23115\">Current </span><span class=\"pp-class-66 pa t75808 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t75808 l75809\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l70628\">62,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t75808 l67216 ls67040\">100,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t74564 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t74564 l70505 ls3100\">interest-bearing </span><span class=\"pp-class-155 pa t74564 l75810\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l70569\">312,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74569 l67216 ls67040\">281,311\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l23115\"></span><span class=\"pp-class-65 pa t75811 l71555\">of </span><span class=\"pp-class-65 pa t75811 l71556\">which </span><span class=\"pp-class-65 pa t75811 l71557\">bank </span><span class=\"pp-class-65 pa t75811 l56628\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26918\">291,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75811 l26919 ls67040\">261,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l23115\"></span><span class=\"pp-class-65 pa t75812 l71555\">of </span><span class=\"pp-class-65 pa t75812 l71556\">which </span><span class=\"pp-class-65 pa t75812 l71557\">lease </span><span class=\"pp-class-65 pa t75812 l75813\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26921\">21,250 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t75812 l26922 ls67117\">20,311\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7763\"><div class=\" w4676 h75803 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68246 l3 ls707\">All </span><span class=\"pp-class-20 pa t68246 l75814 ls1443\">bank </span><span class=\"pp-class-20 pa t68246 l75815 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75816 ls4058\">are </span><span class=\"pp-class-20 pa t68246 l75817 ls2053\">denominated </span><span class=\"pp-class-20 pa t68246 l75818 ls1500\">in </span><span class=\"pp-class-20 pa t68246 l75819 ls6112\">EUR. </span><span class=\"pp-class-20 pa t68246 l75820 ls18843\">These </span><span class=\"pp-class-20 pa t68246 l75821 ls1480\">loans </span><span class=\"pp-class-20 pa t68246 l75822 ls248\">bear </span><span class=\"pp-class-20 pa t68246 l75823 ls12312\">a </span><span class=\"pp-class-20 pa t68246 l75824 xx96 ls7143\">fixed </span><span class=\"pp-class-20 pa t68246 l75825 ls2201\">interest </span><span class=\"pp-class-20 pa t68246 l75826 ls3500\">rate. </span><span class=\"pp-class-20 pa t68246 l75827 ls2950\">The </span><span class=\"pp-class-20 pa t68246 l75828 ls2201\">weighted </span><span class=\"pp-class-20 pa t68246 l75829 ls2326\">average </span><span class=\"pp-class-20 pa t68256 l3 ls397\">interest </span><span class=\"pp-class-20 pa t68256 l75830 ls713\">rate </span><span class=\"pp-class-20 pa t68256 l75831 ls324\">is </span><span class=\"pp-class-20 pa t68256 l75832 ls5500\">1.90% </span><span class=\"pp-class-20 pa t68256 l75833 ls1574\">(2024: </span><span class=\"pp-class-20 pa t68256 l75834 ls16226\">1.28%).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t68286 l3 ls20763\">In </span><span class=\"pp-class-20 pa t68286 l75835 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75836 ls2397\">second </span><span class=\"pp-class-20 pa t68286 l75837 ls2434\">half </span><span class=\"pp-class-20 pa t68286 l75838 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75839 ls7071\">2024, </span><span class=\"pp-class-20 pa t68286 l75840 ls231\">Lotus </span><span class=\"pp-class-20 pa t68286 l75841 ls5425\">Bakeries </span><span class=\"pp-class-20 pa t68286 l75842 ls1935\">anticipated </span><span class=\"pp-class-20 pa t68286 l75843 ls3787\">the </span><span class=\"pp-class-20 pa t68286 l75844 xx96 ls2587\">refinancing </span><span class=\"pp-class-20 pa t68286 l75845 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75846 ls1493\">an </span><span class=\"pp-class-20 pa t68286 l75847 ls285\">important </span><span class=\"pp-class-20 pa t68286 l75848 ls165\">amount </span><span class=\"pp-class-20 pa t68286 l75849 ls648\">of </span><span class=\"pp-class-20 pa t68286 l75850 ls3668\">bank </span><span class=\"pp-class-20 pa t68299 l3 ls540\">debts </span><span class=\"pp-class-20 pa t68299 l75851 ls1478\">due </span><span class=\"pp-class-20 pa t68299 l75852 ls1027\">for </span><span class=\"pp-class-20 pa t68299 l75853 ls640\">repayment </span><span class=\"pp-class-20 pa t68299 l75854 ls560\">in </span><span class=\"pp-class-20 pa t68299 l75855 ls2162\">2025 </span><span class=\"pp-class-20 pa t68299 l75856 ls350\">and </span><span class=\"pp-class-20 pa t68299 l75857 ls5265\">2026. </span><span class=\"pp-class-20 pa t68299 l75858 ls7665\">To </span><span class=\"pp-class-20 pa t68299 l75859 ls615\">that </span><span class=\"pp-class-20 pa t68299 l75860 ls4778\">end, </span><span class=\"pp-class-20 pa t68299 l75861 ls2688\">new </span><span class=\"pp-class-20 pa t68299 l75862 ls2881\">bilateral </span><span class=\"pp-class-20 pa t68299 l75863 xx96 ls178\">financing </span><span class=\"pp-class-20 pa t68299 l75864 ls329\">agreements </span><span class=\"pp-class-20 pa t68299 l75865 ls329\">were </span><span class=\"pp-class-20 pa t68299 l75866 ls9421\">concluded </span><span class=\"pp-class-20 pa t75729 l3 ls8813\">with </span><span class=\"pp-class-20 pa t75729 l75867 ls4987\">the </span><span class=\"pp-class-20 pa t75729 l42628 ls4319\">three </span><span class=\"pp-class-20 pa t75729 l75868 ls6024\">house </span><span class=\"pp-class-20 pa t75729 l75869 ls676\">banks </span><span class=\"pp-class-20 pa t75729 l75870 ls6112\">KBC, </span><span class=\"pp-class-20 pa t75729 l75871 ls19788\">BNP </span><span class=\"pp-class-20 pa t75729 l75872 ls2970\">Paribas </span><span class=\"pp-class-20 pa t75729 l75873 ls110\">Fortis </span><span class=\"pp-class-20 pa t75729 l75874 ls10963\">and </span><span class=\"pp-class-20 pa t75729 l75875 xx96 ls170\">Belfius </span><span class=\"pp-class-20 pa t75729 l75876 ls2260\">for </span><span class=\"pp-class-20 pa t75729 l75877 ls8767\">a </span><span class=\"pp-class-20 pa t75729 l75878 ls464\">total </span><span class=\"pp-class-20 pa t75729 l75879 ls1044\">amount </span><span class=\"pp-class-20 pa t75729 l75880 ls6112\">of </span><span class=\"pp-class-20 pa t75729 l75881 ls3787\">EUR </span><span class=\"pp-class-20 pa t75729 l75882 ls889\">225 </span><span class=\"pp-class-20 pa t75729 l75883 ls1657\">million, </span><span class=\"pp-class-20 pa t68311 l3 ls798\">the </span><span class=\"pp-class-20 pa t68311 l75884 ls4024\">majority </span><span class=\"pp-class-20 pa t68311 l75885 ls2253\">of </span><span class=\"pp-class-20 pa t68311 l75886 ls1017\">which </span><span class=\"pp-class-20 pa t68311 l75887 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75888 ls301\">bullet </span><span class=\"pp-class-20 pa t68311 l75889 ls2092\">loans </span><span class=\"pp-class-20 pa t68311 l75890 ls324\">with </span><span class=\"pp-class-20 pa t68311 l75891 xx96 ls684\">fixed </span><span class=\"pp-class-20 pa t68311 l75892 ls750\">interest </span><span class=\"pp-class-20 pa t68311 l75893 ls83\">rates. </span><span class=\"pp-class-20 pa t68311 l75894 ls1447\">The </span><span class=\"pp-class-20 pa t68311 l75895 ls4024\">maturities </span><span class=\"pp-class-20 pa t68311 l75896 ls1921\">are </span><span class=\"pp-class-20 pa t68311 l75897 ls4591\">long </span><span class=\"pp-class-20 pa t68311 l75898 ls545\">term </span><span class=\"pp-class-20 pa t68311 l75899 ls1331\">and </span><span class=\"pp-class-20 pa t68311 l75900 ls5606\">up </span><span class=\"pp-class-20 pa t68311 l75901 ls1331\">to </span><span class=\"pp-class-20 pa t68326 l3 ls23317\">7 </span><span class=\"pp-class-20 pa t68326 l75902 ls770\">years </span><span class=\"pp-class-20 pa t68326 l75903 ls222\">until </span><span class=\"pp-class-20 pa t68326 l75904 ls12838\">2033. </span><span class=\"pp-class-20 pa t68326 l75905 ls2253\">Next </span><span class=\"pp-class-20 pa t68326 l75906 ls299\">to </span><span class=\"pp-class-20 pa t68326 l75907 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75908 xx96 ls344\">refinancing </span><span class=\"pp-class-20 pa t68326 l75909 ls3668\">of </span><span class=\"pp-class-20 pa t68326 l75910 ls891\">debt, </span><span class=\"pp-class-20 pa t68326 l75911 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75912 ls324\">new </span><span class=\"pp-class-20 pa t68326 l75913 xx96 ls2245\">financing </span><span class=\"pp-class-20 pa t68326 l75914 ls1044\">also </span><span class=\"pp-class-20 pa t68326 l75915 ls204\">supports </span><span class=\"pp-class-20 pa t68326 l75916 ls295\">the </span><span class=\"pp-class-20 pa t68326 l75917 ls581\">ongoing </span><span class=\"pp-class-20 pa t68326 l75918 ls464\">capacity </span><span class=\"pp-class-20 pa t68342 l3 ls3033\">investment </span><span class=\"pp-class-20 pa t68342 l75919 ls3192\">programme. </span><span class=\"pp-class-20 pa t68342 l75920 ls344\">At </span><span class=\"pp-class-20 pa t68342 l75921 ls891\">closing </span><span class=\"pp-class-20 pa t68342 l75922 ls2296\">2025, </span><span class=\"pp-class-20 pa t68342 l75923 ls1405\">an </span><span class=\"pp-class-20 pa t68342 l75924 ls777\">amount </span><span class=\"pp-class-20 pa t68342 l75925 ls1880\">of </span><span class=\"pp-class-20 pa t68342 l75926 ls4265\">EUR </span><span class=\"pp-class-20 pa t68342 l75927 ls578\">125,000 </span><span class=\"pp-class-20 pa t68342 l75928 ls2352\">thousands </span><span class=\"pp-class-20 pa t68342 l75929 ls3758\">was </span><span class=\"pp-class-20 pa t68342 l75930 ls377\">withdrawn </span><span class=\"pp-class-20 pa t68342 l75931 ls163\">from </span><span class=\"pp-class-20 pa t68342 l75932 ls2185\">these </span><span class=\"pp-class-20 pa t68357 l3 ls1368\">facilities </span><span class=\"pp-class-20 pa t68357 l6335 ls309\">to </span><span class=\"pp-class-20 pa t68357 l75933 xx96 ls369\">refinance </span><span class=\"pp-class-20 pa t68357 l75934 ls451\">the </span><span class=\"pp-class-20 pa t68357 l75935 ls759\">repayment </span><span class=\"pp-class-20 pa t68357 l75936 ls295\">of </span><span class=\"pp-class-20 pa t68357 l75937 ls307\">bank </span><span class=\"pp-class-20 pa t68357 l75938 ls909\">debts </span><span class=\"pp-class-20 pa t68357 l75939 ls631\">which </span><span class=\"pp-class-20 pa t68357 l75940 ls3668\">became </span><span class=\"pp-class-20 pa t68357 l75941 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t75942 l3 ls889\">The </span><span class=\"pp-class-20 pa t75942 l21606 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75943 ls2399\">liabilities </span><span class=\"pp-class-20 pa t75942 l75944 ls1297\">mainly </span><span class=\"pp-class-20 pa t75942 l75945 ls2424\">relate </span><span class=\"pp-class-20 pa t75942 l75946 ls309\">to </span><span class=\"pp-class-20 pa t75942 l75947 ls451\">the </span><span class=\"pp-class-20 pa t75942 l75948 ls297\">lease </span><span class=\"pp-class-20 pa t75942 l75949 ls295\">of </span><span class=\"pp-class-20 pa t75942 l75950 ls283\">company </span><span class=\"pp-class-20 pa t75942 l75951 ls231\">cars </span><span class=\"pp-class-20 pa t75942 l75952 ls299\">and </span><span class=\"pp-class-20 pa t75942 l75953 xx96 ls511\">office </span><span class=\"pp-class-20 pa t75942 l75954 ls199\">buildings </span><span class=\"pp-class-20 pa t75942 l75955 ls153\">(see </span><span class=\"pp-class-20 pa t75942 l75956 ls520\">also </span><span class=\"pp-class-20 pa t75942 l75957 ls715\">note </span><span class=\"pp-class-20 pa t75942 l75958 ls75959\">15).</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7764\"><div class=\" w75964 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls192\">tables </span><span class=\"pp-class-20 pa t74651 l75965 ls489\">reconcile </span><span class=\"pp-class-20 pa t74651 l75966 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75967 ls322\">movements </span><span class=\"pp-class-20 pa t74651 l75968 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75969 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75970 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74651 l75971 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74651 l75972 ls309\">to </span><span class=\"pp-class-20 pa t74651 l75973 ls451\">the </span><span class=\"pp-class-20 pa t74651 l40115 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l75974 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t74651 l75975 ls1564\">arising </span><span class=\"pp-class-20 pa t74651 l75976 ls1361\">from </span><span class=\"pp-class-20 pa t74651 l75977 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t74651 l75978 ls3794\">activities:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7767\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l75984\">As </span><span class=\"pp-class-127 pa t75983 l75985 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l75986\">Jan. </span><span class=\"pp-class-127 pa t75983 l75987\">1, </span><span class=\"pp-class-127 pa t75983 l75988\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75989\">Cash </span><span class=\"pp-class-118 pa t75983 l75990\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75992\">New </span><span class=\"pp-class-118 pa t75991 l75993\">Leases </span><span class=\"pp-class-118 pa t75991 l75994\">and </span><span class=\"pp-class-118 pa t75983 l75995\">lease </span><span class=\"pp-class-118 pa t75983 l75996 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75997\">Exchange </span><span class=\"pp-class-118 pa t75983 l75998\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75999\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76000\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76001\">As </span><span class=\"pp-class-127 pa t75983 l76002 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76003\">Dec. </span><span class=\"pp-class-127 pa t75983 l76004\">31,2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76007\">166,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76008\">125,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76011\"></span><span class=\"pp-class-65 pa t76006 l76012\">(55,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76014\">236,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76016\">14,501 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76017\"></span><span class=\"pp-class-65 pa t76015 l76018\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76019\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76020\"></span><span class=\"pp-class-65 pa t76015 l76021\">(449) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76022\"></span><span class=\"pp-class-65 pa t76015 l76023\">(8,699) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76024\"></span><span class=\"pp-class-65 pa t76015 l76025\">(746) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76026\">13,874 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76016\">95,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76029\"></span><span class=\"pp-class-65 pa t76028 l76030\">(95,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76031\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76026\">55,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76033\">5,810 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76034\"></span><span class=\"pp-class-65 pa t76032 l76035\">(7,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76020\"></span><span class=\"pp-class-65 pa t76032 l76021\">(169) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76036\">8,699 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76037\">693 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76038\">7,376 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76044\">281,311 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76045\">22,342 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76046\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76047\"></span><span class=\"pp-class-127 pa t76043 l76048\">(618) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76049\"></span><span class=\"pp-class-127 pa t76043 l76050\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76051\"></span><span class=\"pp-class-127 pa t76043 l76052\">(53) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76004\">312,250 </span><span class=\"pp-class-127 pa t76043 l76053 ls71267\">\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7770\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76055\">As </span><span class=\"pp-class-127 pa t75983 l76056 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76057\">Jan. </span><span class=\"pp-class-127 pa t75983 l76058\">1, </span><span class=\"pp-class-127 pa t75983 l76059\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76060\">Cash </span><span class=\"pp-class-118 pa t75983 l76061\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76062\">New </span><span class=\"pp-class-118 pa t75991 l76063\">Leases </span><span class=\"pp-class-118 pa t75991 l76064\">and </span><span class=\"pp-class-118 pa t75983 l76065\">lease </span><span class=\"pp-class-118 pa t75983 l76066 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76067\">Exchange </span><span class=\"pp-class-118 pa t75983 l76068\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76069\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76070\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76071\">As </span><span class=\"pp-class-127 pa t75983 l76072 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76073\">Dec. </span><span class=\"pp-class-127 pa t75983 l76074\">31, </span><span class=\"pp-class-127 pa t75983 l76075\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76076 ls67040\">261,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76080 ls69855\">\u00a0(95,000)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76082 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76083 ls67117\">14,834\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76084 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76085 ls67272\">366\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76086 ls67526\">\u00a0(6,752)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76087 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76088 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76089 ls66978\">9,500\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76090 ls67526\">\u00a0(9,500)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76091 ls67117\">95,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76088 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76089 ls66978\">5,157\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76090 ls67526\">\u00a0(6,831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76092 ls66934\">92\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76093 ls66978\">6,752\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76094 ls67272\">639\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76095 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76096 ls67040\">290,491\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76097 ls67526\">(16,331)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76098 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76099 ls67272\">459\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76100 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76101 ls67272\">448\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76102 ls67040\">281,311\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7809\"><div class=\" w4676 h78791 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20536 l3 ls889\">The </span><span class=\"pp-class-20 pa t20536 l78792 ls595\">unused </span><span class=\"pp-class-20 pa t20536 l78793 ls2095\">committed </span><span class=\"pp-class-20 pa t20536 l78794 ls936\">credit </span><span class=\"pp-class-20 pa t20536 l78795 ls1067\">lines </span><span class=\"pp-class-20 pa t20536 l78796 ls3675\">amounted </span><span class=\"pp-class-20 pa t20536 l78797 ls309\">to </span><span class=\"pp-class-20 pa t20536 l78798 ls324\">EUR </span><span class=\"pp-class-20 pa t20536 l78799 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20536 l78800 ls1480\">thousands </span><span class=\"pp-class-20 pa t20536 l78801 ls1221\">at </span><span class=\"pp-class-20 pa t20536 l78802 ls3925\">year-end </span><span class=\"pp-class-20 pa t20536 l78803 ls689\">2025 </span><span class=\"pp-class-20 pa t20536 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t20547 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t20547 l76918 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20547 l78804 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20580 l3 ls8777\">No </span><span class=\"pp-class-20 pa t20580 l17973 ls527\">debt </span><span class=\"pp-class-20 pa t20580 l78805 ls794\">covenants </span><span class=\"pp-class-20 pa t20580 l78806 ls305\">are </span><span class=\"pp-class-20 pa t20580 l78807 ls2050\">applicable </span><span class=\"pp-class-20 pa t20580 l78808 ls313\">on </span><span class=\"pp-class-20 pa t20580 l78809 ls451\">the </span><span class=\"pp-class-20 pa t20580 l78810 ls2594\">current </span><span class=\"pp-class-20 pa t20580 l78811 ls936\">credit </span><span class=\"pp-class-20 pa t20580 l78812 ls2296\">lines.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__175": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7764\"><div class=\" w75964 h671 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t74651 l3 ls889\">The </span><span class=\"pp-class-20 pa t74651 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t74651 l21607 ls192\">tables </span><span class=\"pp-class-20 pa t74651 l75965 ls489\">reconcile </span><span class=\"pp-class-20 pa t74651 l75966 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75967 ls322\">movements </span><span class=\"pp-class-20 pa t74651 l75968 ls295\">of </span><span class=\"pp-class-20 pa t74651 l75969 ls451\">the </span><span class=\"pp-class-20 pa t74651 l75970 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t74651 l75971 ls2399\">liabilities </span><span class=\"pp-class-20 pa t74651 l75972 ls309\">to </span><span class=\"pp-class-20 pa t74651 l75973 ls451\">the </span><span class=\"pp-class-20 pa t74651 l40115 ls436\">cash </span><span class=\"pp-class-20 pa t74651 l75974 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t74651 l75975 ls1564\">arising </span><span class=\"pp-class-20 pa t74651 l75976 ls1361\">from </span><span class=\"pp-class-20 pa t74651 l75977 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t74651 l75978 ls3794\">activities:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7767\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l75984\">As </span><span class=\"pp-class-127 pa t75983 l75985 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l75986\">Jan. </span><span class=\"pp-class-127 pa t75983 l75987\">1, </span><span class=\"pp-class-127 pa t75983 l75988\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75989\">Cash </span><span class=\"pp-class-118 pa t75983 l75990\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75992\">New </span><span class=\"pp-class-118 pa t75991 l75993\">Leases </span><span class=\"pp-class-118 pa t75991 l75994\">and </span><span class=\"pp-class-118 pa t75983 l75995\">lease </span><span class=\"pp-class-118 pa t75983 l75996 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l75997\">Exchange </span><span class=\"pp-class-118 pa t75983 l75998\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l75999\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76000\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76001\">As </span><span class=\"pp-class-127 pa t75983 l76002 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76003\">Dec. </span><span class=\"pp-class-127 pa t75983 l76004\">31,2025</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76007\">166,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76008\">125,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76011\"></span><span class=\"pp-class-65 pa t76006 l76012\">(55,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76014\">236,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76016\">14,501 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76017\"></span><span class=\"pp-class-65 pa t76015 l76018\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76019\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76020\"></span><span class=\"pp-class-65 pa t76015 l76021\">(449) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76022\"></span><span class=\"pp-class-65 pa t76015 l76023\">(8,699) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76024\"></span><span class=\"pp-class-65 pa t76015 l76025\">(746) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76026\">13,874 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76016\">95,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76029\"></span><span class=\"pp-class-65 pa t76028 l76030\">(95,000) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76010\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76031\">55,000 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76013\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76026\">55,000 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76033\">5,810 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76034\"></span><span class=\"pp-class-65 pa t76032 l76035\">(7,658) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76009\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76020\"></span><span class=\"pp-class-65 pa t76032 l76021\">(169) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76036\">8,699 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76037\">693 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76038\">7,376 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76044\">281,311 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76045\">22,342 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76046\">9,268 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76047\"></span><span class=\"pp-class-127 pa t76043 l76048\">(618) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76049\"></span><span class=\"pp-class-127 pa t76043 l76050\">-</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76051\"></span><span class=\"pp-class-127 pa t76043 l76052\">(53) </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76004\">312,250 </span><span class=\"pp-class-127 pa t76043 l76053 ls71267\">\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7770\"><div class=\" w4676 h75982 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t75983 l23115\">in </span><span class=\"pp-class-150 pa t75983 l63718\">thousands </span><span class=\"pp-class-150 pa t75983 l63719\">of </span><span class=\"pp-class-150 pa t75983 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76055\">As </span><span class=\"pp-class-127 pa t75983 l76056 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76057\">Jan. </span><span class=\"pp-class-127 pa t75983 l76058\">1, </span><span class=\"pp-class-127 pa t75983 l76059\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76060\">Cash </span><span class=\"pp-class-118 pa t75983 l76061\">flows</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76062\">New </span><span class=\"pp-class-118 pa t75991 l76063\">Leases </span><span class=\"pp-class-118 pa t75991 l76064\">and </span><span class=\"pp-class-118 pa t75983 l76065\">lease </span><span class=\"pp-class-118 pa t75983 l76066 ls2309\">modifications</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75991 l76067\">Exchange </span><span class=\"pp-class-118 pa t75983 l76068\">differences</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76069\">Reclasses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t75983 l76070\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t75983 l76071\">As </span><span class=\"pp-class-127 pa t75983 l76072 ls59227\">at </span><span class=\"pp-class-127 pa t75983 l76073\">Dec. </span><span class=\"pp-class-127 pa t75983 l76074\">31, </span><span class=\"pp-class-127 pa t75983 l76075\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76005 l23115\">Non-current </span><span class=\"pp-class-66 pa t76005 l67152\">interest-bearing </span><span class=\"pp-class-66 pa t76005 l75807\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l23115\">Bank </span><span class=\"pp-class-65 pa t76006 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76076 ls67040\">261,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76080 ls69855\">\u00a0(95,000)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76006 l76082 ls67040\">166,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l23115\">Lease </span><span class=\"pp-class-65 pa t76015 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76083 ls67117\">14,834\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76077 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76084 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76085 ls67272\">366\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76086 ls67526\">\u00a0(6,752)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76087 ls67117\">\u00a0(191)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76015 l76088 ls67117\">14,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76027 l23115\">Current </span><span class=\"pp-class-66 pa t76027 l67180\">interest-bearing </span><span class=\"pp-class-66 pa t76027 l75809\">liabilities</span></p></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l23115\">Bank </span><span class=\"pp-class-65 pa t76028 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76089 ls66978\">9,500\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76090 ls67526\">\u00a0(9,500)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76079 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76091 ls67117\">95,000\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76081 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76028 l76088 ls67117\">95,000\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l23115\">Lease </span><span class=\"pp-class-65 pa t76032 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76089 ls66978\">5,157\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76090 ls67526\">\u00a0(6,831)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76078 ls66934\">-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76092 ls66934\">92\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76093 ls66978\">6,752\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76094 ls67272\">639\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76032 l76095 ls66978\">5,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-148 pa t76039 l23115 ls67088\">Total </span><span class=\"pp-class-148 pa t76039 l67089\">liabilities </span><span class=\"pp-class-148 pa t76039 l76040\">from </span><span class=\"pp-class-148 pa t76039 l76041\">financing </span><span class=\"pp-class-148 pa t76039 l76042\">activities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76096 ls67040\">290,491\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76097 ls67526\">(16,331)\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76098 ls66978\">6,244\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76099 ls67272\">459\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76100 ls66966\">\u00a0-\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76101 ls67272\">448\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-127 pa t76043 l76102 ls67040\">281,311\u00a0\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__183": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76167 l3 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76168 ls233\">companies </span><span class=\"pp-class-20 pa t76167 l76169 ls4226\">operate </span><span class=\"pp-class-20 pa t76167 l76170 ls16127\">various </span><span class=\"pp-class-20 pa t76167 l76171 ls19094\">pension </span><span class=\"pp-class-20 pa t76167 l76172 ls6514\">schemes. </span><span class=\"pp-class-20 pa t76167 l76173 ls11634\">The </span><span class=\"pp-class-20 pa t76167 l76174 ls514\">Group </span><span class=\"pp-class-20 pa t76167 l76175 ls3773\">has </span><span class=\"pp-class-20 pa t76167 l76176 ls4560\">both </span><span class=\"pp-class-20 pa t76167 l76177 xx96 ls9737\">defined </span><span class=\"pp-class-20 pa t76167 l76178 xx96 ls5431\">benefit </span><span class=\"pp-class-20 pa t76167 l76179 ls2266\">and </span><span class=\"pp-class-20 pa t76167 l76180 xx96 ls3172\">defined </span><span class=\"pp-class-20 pa t76181 l3 ls883\">contribution </span><span class=\"pp-class-20 pa t76181 l76182 ls163\">plans.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76183 l3 ls5586\">A </span><span class=\"pp-class-20 pa t76183 l76184 xx96 ls840\">defined </span><span class=\"pp-class-20 pa t76183 l76185 ls3146\">contribution </span><span class=\"pp-class-20 pa t76183 l76186 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76187 ls2080\">is </span><span class=\"pp-class-20 pa t76183 l76188 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76189 ls1162\">pension </span><span class=\"pp-class-20 pa t76183 l76190 ls222\">plan </span><span class=\"pp-class-20 pa t76183 l76191 ls573\">under </span><span class=\"pp-class-20 pa t76183 l76192 ls1102\">which </span><span class=\"pp-class-20 pa t76183 l76193 ls2053\">the </span><span class=\"pp-class-20 pa t76183 l76194 ls647\">Group </span><span class=\"pp-class-20 pa t76183 l76195 ls2097\">pays </span><span class=\"pp-class-20 pa t76183 l76196 xx96 ls344\">fixed </span><span class=\"pp-class-20 pa t76183 l76197 ls3594\">contributions </span><span class=\"pp-class-20 pa t76183 l76198 ls1930\">into </span><span class=\"pp-class-20 pa t76183 l76199 ls5586\">a </span><span class=\"pp-class-20 pa t76183 l76200 ls3696\">separate </span><span class=\"pp-class-20 pa t76201 l3 ls1351\">entity. </span><span class=\"pp-class-20 pa t76201 l76202 ls1542\">The </span><span class=\"pp-class-20 pa t76201 l76203 ls170\">Group </span><span class=\"pp-class-20 pa t76201 l76204 ls3787\">has </span><span class=\"pp-class-20 pa t76201 l76205 ls9822\">no </span><span class=\"pp-class-20 pa t76201 l76206 ls168\">legal </span><span class=\"pp-class-20 pa t76201 l76207 ls11462\">or </span><span class=\"pp-class-20 pa t76201 l76208 ls1564\">constructive </span><span class=\"pp-class-20 pa t76201 l76209 ls587\">obligations </span><span class=\"pp-class-20 pa t76201 l76210 ls1443\">to </span><span class=\"pp-class-20 pa t76201 l76211 ls392\">pay </span><span class=\"pp-class-20 pa t76201 l76212 ls2762\">further </span><span class=\"pp-class-20 pa t76201 l76213 ls1157\">contributions </span><span class=\"pp-class-20 pa t76201 l76214 ls90\">if </span><span class=\"pp-class-20 pa t76201 l76215 ls3758\">the </span><span class=\"pp-class-20 pa t76201 l76216 ls180\">fund </span><span class=\"pp-class-20 pa t76201 l76217 ls5670\">does </span><span class=\"pp-class-20 pa t76218 l3 ls5425\">not </span><span class=\"pp-class-20 pa t76218 l76219 ls287\">hold </span><span class=\"pp-class-20 pa t76218 l76220 xx96 ls1459\">sufficient </span><span class=\"pp-class-20 pa t76218 l76221 ls1233\">assets </span><span class=\"pp-class-20 pa t76218 l76222 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76223 ls548\">pay </span><span class=\"pp-class-20 pa t76218 l76224 ls1051\">all </span><span class=\"pp-class-20 pa t76218 l76225 ls1610\">employees </span><span class=\"pp-class-20 pa t76218 l50832 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76226 xx96 ls8813\">benefits </span><span class=\"pp-class-20 pa t76218 l76227 ls647\">relating </span><span class=\"pp-class-20 pa t76218 l76228 ls4292\">to </span><span class=\"pp-class-20 pa t76218 l76229 ls1921\">employee </span><span class=\"pp-class-20 pa t76218 l76230 ls5586\">service </span><span class=\"pp-class-20 pa t76218 l76231 ls11574\">in </span><span class=\"pp-class-20 pa t76218 l76232 ls3189\">the </span><span class=\"pp-class-20 pa t76218 l76233 ls422\">current </span><span class=\"pp-class-20 pa t76234 l3 ls299\">and </span><span class=\"pp-class-20 pa t76234 l539 ls360\">prior </span><span class=\"pp-class-20 pa t76234 l76235 ls4319\">periods. </span><span class=\"pp-class-20 pa t76234 l76236 ls889\">The </span><span class=\"pp-class-20 pa t76234 l76237 ls2718\">contributions </span><span class=\"pp-class-20 pa t76234 l76238 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76239 ls1123\">recognised </span><span class=\"pp-class-20 pa t76234 l76240 ls624\">as </span><span class=\"pp-class-20 pa t76234 l76241 ls631\">employee </span><span class=\"pp-class-20 pa t76234 l76242 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76234 l76243 ls545\">expense </span><span class=\"pp-class-20 pa t76234 l76244 ls2137\">when </span><span class=\"pp-class-20 pa t76234 l76245 ls151\">they </span><span class=\"pp-class-20 pa t76234 l76246 ls305\">are </span><span class=\"pp-class-20 pa t76234 l76247 ls13614\">due.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76248 l3 ls8148\">In </span><span class=\"pp-class-20 pa t76248 l76249 ls3386\">addition, </span><span class=\"pp-class-20 pa t76248 l76250 ls2970\">there </span><span class=\"pp-class-20 pa t76248 l76251 ls7934\">are </span><span class=\"pp-class-20 pa t76248 l76252 ls474\">also </span><span class=\"pp-class-20 pa t76248 l76253 xx96 ls11267\">defined </span><span class=\"pp-class-20 pa t76248 l76254 xx96 ls9444\">benefit </span><span class=\"pp-class-20 pa t76248 l76255 ls9996\">pension </span><span class=\"pp-class-20 pa t76248 l76256 ls9772\">plans </span><span class=\"pp-class-20 pa t76248 l76257 ls1073\">in </span><span class=\"pp-class-20 pa t76248 l76258 ls9791\">certain </span><span class=\"pp-class-20 pa t76248 l76259 ls1129\">subsidiaries </span><span class=\"pp-class-20 pa t76248 l76260 ls3172\">of </span><span class=\"pp-class-20 pa t76248 l76261 ls1491\">the </span><span class=\"pp-class-20 pa t76248 l76262 ls15865\">Group </span><span class=\"pp-class-20 pa t76248 l76263 ls2700\">(mainly </span><span class=\"pp-class-20 pa t76264 l3 ls4706\">Germany, </span><span class=\"pp-class-20 pa t76264 l76265 ls19806\">the </span><span class=\"pp-class-20 pa t76264 l76266 ls9447\">Netherlands </span><span class=\"pp-class-20 pa t76264 l76267 ls4753\">and </span><span class=\"pp-class-20 pa t76264 l76268 ls5644\">France). </span><span class=\"pp-class-20 pa t76264 l76269 ls7727\">Typically, </span><span class=\"pp-class-20 pa t76264 l76270 xx96 ls9501\">defined </span><span class=\"pp-class-20 pa t76264 l76271 xx96 ls8902\">benefit </span><span class=\"pp-class-20 pa t76264 l76272 ls622\">plans </span><span class=\"pp-class-20 pa t76264 l76273 xx96 ls7135\">define </span><span class=\"pp-class-20 pa t76264 l76274 ls3625\">an </span><span class=\"pp-class-20 pa t76264 l76275 ls4532\">amount </span><span class=\"pp-class-20 pa t76264 l76276 ls8957\">of </span><span class=\"pp-class-20 pa t76264 l76277 ls204\">pension </span><span class=\"pp-class-20 pa t76278 l3 xx96 ls684\">benefit </span><span class=\"pp-class-20 pa t76278 l30241 ls1935\">that </span><span class=\"pp-class-20 pa t76278 l76279 ls360\">an </span><span class=\"pp-class-20 pa t76278 l76280 ls348\">employee </span><span class=\"pp-class-20 pa t76278 l76281 ls1021\">will </span><span class=\"pp-class-20 pa t76278 l76282 ls1266\">receive </span><span class=\"pp-class-20 pa t76278 l76283 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76284 ls182\">retirement, </span><span class=\"pp-class-20 pa t76278 l76285 ls238\">usually </span><span class=\"pp-class-20 pa t76278 l76286 ls1217\">dependent </span><span class=\"pp-class-20 pa t76278 l76287 ls9822\">on </span><span class=\"pp-class-20 pa t76278 l76288 ls5380\">one </span><span class=\"pp-class-20 pa t76278 l76289 ls5586\">or </span><span class=\"pp-class-20 pa t76278 l76290 ls233\">more </span><span class=\"pp-class-20 pa t76278 l76291 ls3386\">factors </span><span class=\"pp-class-20 pa t76278 l76292 ls3969\">such </span><span class=\"pp-class-20 pa t76278 l76293 ls11466\">as </span><span class=\"pp-class-20 pa t76294 l3 ls2568\">age, </span><span class=\"pp-class-20 pa t76294 l76295 ls293\">years </span><span class=\"pp-class-20 pa t76294 l76296 ls295\">of </span><span class=\"pp-class-20 pa t76294 l76297 ls98\">service </span><span class=\"pp-class-20 pa t76294 l76298 ls299\">and </span><span class=\"pp-class-20 pa t76294 l76299 ls1566\">compensation.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76301 l3 ls1266\">For </span><span class=\"pp-class-20 pa t76301 l76302 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76303 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76304 xx96 ls3581\">benefit </span><span class=\"pp-class-20 pa t76301 l76305 ls348\">pension </span><span class=\"pp-class-20 pa t76301 l76306 ls2955\">plans, </span><span class=\"pp-class-20 pa t76301 l76307 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76308 ls17374\">liability </span><span class=\"pp-class-20 pa t76301 l76309 ls3473\">is </span><span class=\"pp-class-20 pa t76301 l76310 ls4024\">measured </span><span class=\"pp-class-20 pa t76301 l76311 ls493\">at </span><span class=\"pp-class-20 pa t76301 l76312 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76313 ls2477\">present </span><span class=\"pp-class-20 pa t76301 l76314 ls936\">value </span><span class=\"pp-class-20 pa t76301 l76315 ls854\">of </span><span class=\"pp-class-20 pa t76301 l76316 ls2372\">the </span><span class=\"pp-class-20 pa t76301 l76317 xx96 ls151\">defined </span><span class=\"pp-class-20 pa t76301 l76318 xx96 ls1208\">benefit </span><span class=\"pp-class-20 pa t76319 l3 ls5676\">obligation </span><span class=\"pp-class-20 pa t76319 l76320 ls1988\">at </span><span class=\"pp-class-20 pa t76319 l76321 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76322 ls916\">end </span><span class=\"pp-class-20 pa t76319 l76323 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76324 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76325 ls742\">reporting </span><span class=\"pp-class-20 pa t76319 l76326 ls560\">period </span><span class=\"pp-class-20 pa t76319 l76327 ls553\">less </span><span class=\"pp-class-20 pa t76319 l76328 ls422\">the </span><span class=\"pp-class-20 pa t76319 l76329 ls6370\">fair </span><span class=\"pp-class-20 pa t76319 l76330 ls4778\">value </span><span class=\"pp-class-20 pa t76319 l76331 ls153\">of </span><span class=\"pp-class-20 pa t76319 l76332 ls352\">plan </span><span class=\"pp-class-20 pa t76319 l76333 ls962\">assets. </span><span class=\"pp-class-20 pa t76319 l76334 ls1478\">The </span><span class=\"pp-class-20 pa t76319 l76335 xx96 ls537\">defined </span><span class=\"pp-class-20 pa t76319 l76336 xx96 ls2665\">benefit </span><span class=\"pp-class-20 pa t76319 l76337 ls1271\">obligation </span><span class=\"pp-class-20 pa t76338 l3 ls324\">is </span><span class=\"pp-class-20 pa t76338 l68512 ls2972\">calculated </span><span class=\"pp-class-20 pa t76338 l76339 ls2050\">annually </span><span class=\"pp-class-20 pa t76338 l28306 ls409\">by </span><span class=\"pp-class-20 pa t76338 l76340 ls669\">independent </span><span class=\"pp-class-20 pa t76338 l76341 ls1189\">actuaries </span><span class=\"pp-class-20 pa t76338 l76342 ls449\">using </span><span class=\"pp-class-20 pa t76338 l76343 ls451\">the </span><span class=\"pp-class-20 pa t76338 l76344 ls424\">projected </span><span class=\"pp-class-20 pa t76338 l76345 ls186\">unit </span><span class=\"pp-class-20 pa t76338 l76346 ls936\">credit </span><span class=\"pp-class-20 pa t76338 l76347 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76348 l3 xx96 ls1126\">Defined </span><span class=\"pp-class-20 pa t76348 l76349 xx96 ls285\">benefit </span><span class=\"pp-class-20 pa t76348 l76350 ls3473\">costs </span><span class=\"pp-class-20 pa t76348 l76351 ls305\">are </span><span class=\"pp-class-20 pa t76348 l76352 ls520\">divided </span><span class=\"pp-class-20 pa t76348 l76353 ls1113\">into </span><span class=\"pp-class-20 pa t76348 l76354\">2 </span><span class=\"pp-class-20 pa t76348 l76355 ls4200\">categories:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76356 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76356 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76356 l6361 ls713\">Current </span><span class=\"pp-class-20 pa t76356 l58062 ls98\">service </span><span class=\"pp-class-20 pa t76356 l76357 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76358 ls835\">past-service </span><span class=\"pp-class-20 pa t76356 l76359 ls4706\">cost, </span><span class=\"pp-class-20 pa t76356 l76360 ls2097\">gains </span><span class=\"pp-class-20 pa t76356 l76361 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76362 ls110\">losses </span><span class=\"pp-class-20 pa t76356 l76363 ls313\">on </span><span class=\"pp-class-20 pa t76356 l76364 ls2326\">curtailments </span><span class=\"pp-class-20 pa t76356 l76365 ls299\">and </span><span class=\"pp-class-20 pa t76356 l76366 ls1027\">settlements;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t76367 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t76367 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t76367 l6361 ls2309\">Net </span><span class=\"pp-class-20 pa t76367 l76368 ls397\">interest </span><span class=\"pp-class-20 pa t76367 l76369 ls545\">expense </span><span class=\"pp-class-20 pa t76367 l76370 ls2778\">or </span><span class=\"pp-class-20 pa t76367 l76371 ls2172\">income.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t76372 l3 ls18900\">The </span><span class=\"pp-class-20 pa t76372 l76373 ls90\">current </span><span class=\"pp-class-20 pa t76372 l76374 ls313\">and </span><span class=\"pp-class-20 pa t76372 l76375 ls602\">past </span><span class=\"pp-class-20 pa t76372 l76376 ls6191\">service </span><span class=\"pp-class-20 pa t76372 l76377 ls1459\">cost, </span><span class=\"pp-class-20 pa t76372 l76378 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l43096 ls1073\">net </span><span class=\"pp-class-20 pa t76372 l76379 ls362\">interest </span><span class=\"pp-class-20 pa t76372 l76380 ls1083\">expense, </span><span class=\"pp-class-20 pa t76372 l76381 ls11478\">the </span><span class=\"pp-class-20 pa t76372 l76382 ls299\">remeasurement </span><span class=\"pp-class-20 pa t76372 l76383 ls20970\">of </span><span class=\"pp-class-20 pa t76372 l76384 ls6777\">other </span><span class=\"pp-class-20 pa t76372 l76385 ls4265\">long-term </span><span class=\"pp-class-20 pa t76386 l3 ls18852\">personnel </span><span class=\"pp-class-20 pa t76386 l76387 ls8775\">expenses, </span><span class=\"pp-class-20 pa t76386 l76388 ls1291\">administrative </span><span class=\"pp-class-20 pa t76386 l76389 ls5989\">expenses </span><span class=\"pp-class-20 pa t76386 l58638 ls1542\">and </span><span class=\"pp-class-20 pa t76386 l76390 ls11649\">taxes </span><span class=\"pp-class-20 pa t76386 l76391 ls1230\">for </span><span class=\"pp-class-20 pa t76386 l76392 ls11267\">the </span><span class=\"pp-class-20 pa t76386 l76393 ls5606\">reporting </span><span class=\"pp-class-20 pa t76386 l76394 ls12312\">period </span><span class=\"pp-class-20 pa t76386 l76395 ls2253\">are </span><span class=\"pp-class-20 pa t76386 l76396 ls622\">included </span><span class=\"pp-class-20 pa t76386 l76397 ls9737\">in </span><span class=\"pp-class-20 pa t76386 l76398 ls16250\">the </span><span class=\"pp-class-20 pa t76399 l3 ls3787\">personnel </span><span class=\"pp-class-20 pa t76399 l76400 ls1500\">expenses </span><span class=\"pp-class-20 pa t76399 l76401 ls1493\">in </span><span class=\"pp-class-20 pa t76399 l76402 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76403 ls367\">statement </span><span class=\"pp-class-20 pa t76399 l76404 ls19094\">of </span><span class=\"pp-class-20 pa t76399 l76405 xx96 ls6142\">profit </span><span class=\"pp-class-20 pa t76399 l76406 ls5989\">or </span><span class=\"pp-class-20 pa t76399 l76407 ls362\">loss. </span><span class=\"pp-class-20 pa t76399 l76408 ls11267\">The </span><span class=\"pp-class-20 pa t76399 l76409 ls210\">remeasurement </span><span class=\"pp-class-20 pa t76399 l76410 ls11760\">on </span><span class=\"pp-class-20 pa t76399 l76411 ls11998\">the </span><span class=\"pp-class-20 pa t76399 l76412 ls98\">net </span><span class=\"pp-class-20 pa t76399 l76413 xx96 ls676\">defined </span><span class=\"pp-class-20 pa t76399 l76414 xx96 ls10923\">benefit </span><span class=\"pp-class-20 pa t76415 l3 ls15987\">liability </span><span class=\"pp-class-20 pa t76415 l76416 ls624\">as </span><span class=\"pp-class-20 pa t76415 l76417\">a </span><span class=\"pp-class-20 pa t76415 l76418 ls3049\">consequence </span><span class=\"pp-class-20 pa t76415 l76419 ls295\">of </span><span class=\"pp-class-20 pa t76415 l76420 ls1097\">actuarial </span><span class=\"pp-class-20 pa t76415 l76421 ls2097\">gains </span><span class=\"pp-class-20 pa t76415 l76422 ls2778\">or </span><span class=\"pp-class-20 pa t76415 l76423 ls110\">losses </span><span class=\"pp-class-20 pa t76415 l76424 ls324\">is </span><span class=\"pp-class-20 pa t76415 l76425 ls305\">included </span><span class=\"pp-class-20 pa t76415 l76426 ls324\">in </span><span class=\"pp-class-20 pa t76415 l76427 ls1921\">other </span><span class=\"pp-class-20 pa t76415 l76428 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t76415 l76429 ls2172\">income.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__186": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7681\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx70782 tro6 xx70783\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t70784 l3 ls21277\">24. </span><span class=\"pp-class-19 pa t70784 l77130 ls1469\">Trade </span><span class=\"pp-class-19 pa t70784 l77131 ls180\">and </span><span class=\"pp-class-19 pa t70784 l77132 ls5099\">other </span><span class=\"pp-class-19 pa t70784 l77133 ls1664\">payables</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7788\"><div class=\" w4676 h74943 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l71999\">Dec. </span><span class=\"pp-class-118 pa t66928 l72000\">31, </span><span class=\"pp-class-118 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t66928 l67211\">Dec. </span><span class=\"pp-class-118 pa t66928 l67212\">31, </span><span class=\"pp-class-118 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115 ls2603\">Trade </span><span class=\"pp-class-66 pa t70499 l74558\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l70569\">199,002</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l67216 ls67040\">172,664\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Employee </span><span class=\"pp-class-65 pa t70501 l66950\">benefit </span><span class=\"pp-class-65 pa t70501 l66951\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26921\">45,503 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l26922 ls67117\">41,200\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls70378\">VAT </span><span class=\"pp-class-65 pa t70502 l74561\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l70564\">1,554 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l67233 ls66978\">1,640\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Other </span><span class=\"pp-class-65 pa t70503 l63160\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l70564\">1,499 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l67239 ls67272\">751\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76520 l23115\">Other </span><span class=\"pp-class-66 pa t76520 l67082\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76520 l70628\">48,556 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76520 l70629 ls67117\">43,592\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-155 pa t77134 l23115 ls29043\">Total </span><span class=\"pp-class-155 pa t77134 l74565\">trade </span><span class=\"pp-class-155 pa t77134 l74566\">and </span><span class=\"pp-class-155 pa t77134 l74567\">other </span><span class=\"pp-class-155 pa t77134 l74568 ls63968\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77135 l70569\">247,558</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77135 l67216 ls67040\">216,256\u00a0\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__187": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20436 l3 ls889\">The </span><span class=\"pp-class-20 pa t20436 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t20436 l70639 ls2594\">current </span><span class=\"pp-class-20 pa t20436 l77312 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20436 l77313 ls1123\">include </span><span class=\"pp-class-20 pa t20436 l77314 ls1297\">mainly </span><span class=\"pp-class-20 pa t20436 l77315 ls3950\">accrued </span><span class=\"pp-class-20 pa t20436 l77316 ls4265\">expenses </span><span class=\"pp-class-20 pa t20436 l77317 ls299\">and </span><span class=\"pp-class-20 pa t20436 l77318 ls1051\">deferred </span><span class=\"pp-class-20 pa t20436 l77319 ls2172\">income.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__189-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p><span class=\"pp-class-19 pa t77320 l77322 ls3627\">Financial </span><span class=\"pp-class-19 pa t77320 l77323 ls6726\">instruments </span><span class=\"pp-class-19 pa t77320 l77324 ls180\">and </span><span class=\"pp-class-19 pa t77320 l77325 ls3627\">financial </span><span class=\"pp-class-19 pa t77326 l3 ls740\">risk </span><span class=\"pp-class-19 pa t77326 l64071 ls1157\">management</span><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77327 l3 ls77328\">26.1 </span><span class=\"pp-class-25 pa t77327 l77329 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77327 l77330 ls110\">policy </span><span class=\"pp-class-25 pa t77327 l29926 ls13614\">relating </span><span class=\"pp-class-25 pa t77327 l77331 ls548\">to </span><span class=\"pp-class-25 pa t77327 l3164 ls192\">financial </span><span class=\"pp-class-25 pa t77327 l77332 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20491 l3 ls889\">The </span><span class=\"pp-class-20 pa t20491 l77333 ls1478\">Group </span><span class=\"pp-class-20 pa t20491 l77334 xx96 ls3358\">classifies </span><span class=\"pp-class-20 pa t20491 l77335 ls248\">its </span><span class=\"pp-class-20 pa t20491 l77336 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77337 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77338 ls324\">in </span><span class=\"pp-class-20 pa t20491 l77339 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77340 ls2162\">following </span><span class=\"pp-class-20 pa t20491 l77341 ls6746\">categories: </span><span class=\"pp-class-20 pa t20491 l77342 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77343 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77344 ls1221\">at </span><span class=\"pp-class-20 pa t20491 l77345 ls3763\">fair </span><span class=\"pp-class-20 pa t20491 l77346 ls643\">value </span><span class=\"pp-class-20 pa t20491 l731 ls299\">and </span><span class=\"pp-class-20 pa t20496 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20496 l77347 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77348 ls1221\">at </span><span class=\"pp-class-20 pa t20496 l77349 ls4265\">amortised </span><span class=\"pp-class-20 pa t20496 l77350 ls876\">cost. </span><span class=\"pp-class-20 pa t20496 l77351 ls889\">The </span><span class=\"pp-class-20 pa t20496 l77352 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20496 l77353 ls88\">depends </span><span class=\"pp-class-20 pa t20496 l77354 ls313\">on </span><span class=\"pp-class-20 pa t20496 l77355 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77356 ls1301\">entity\u2019s </span><span class=\"pp-class-20 pa t20496 l77357 ls718\">business </span><span class=\"pp-class-20 pa t20496 l77358 ls9048\">model </span><span class=\"pp-class-20 pa t20496 l77359 ls350\">for </span><span class=\"pp-class-20 pa t20496 l77360 ls738\">managing </span><span class=\"pp-class-20 pa t20502 l3 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77361 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l77362 ls15\">assets </span><span class=\"pp-class-20 pa t20502 l77363 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77364 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77365 ls4706\">contractual </span><span class=\"pp-class-20 pa t20502 l77366 ls3820\">terms </span><span class=\"pp-class-20 pa t20502 l77367 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77368 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77369 ls436\">cash </span><span class=\"pp-class-20 pa t20502 l77370 xx96 ls707\">flows. </span><span class=\"pp-class-20 pa t20502 l77371 ls365\">Management </span><span class=\"pp-class-20 pa t20502 l77372 ls631\">determines </span><span class=\"pp-class-20 pa t20502 l77373 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77374 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20509 l3 ls295\">of </span><span class=\"pp-class-20 pa t20509 l5940 ls248\">its </span><span class=\"pp-class-20 pa t20509 l77375 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20509 l77376 ls15\">assets </span><span class=\"pp-class-20 pa t20509 l77377 ls1221\">at </span><span class=\"pp-class-20 pa t20509 l77378 ls3146\">initial </span><span class=\"pp-class-20 pa t20509 l77379 ls1102\">recognition.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20530 l3 ls770\">Regular </span><span class=\"pp-class-20 pa t20530 l77380 ls1564\">purchases </span><span class=\"pp-class-20 pa t20530 l77381 ls299\">and </span><span class=\"pp-class-20 pa t20530 l77382 ls3675\">sales </span><span class=\"pp-class-20 pa t20530 l77383 ls295\">of </span><span class=\"pp-class-20 pa t20530 l77384 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20530 l77385 ls15\">assets </span><span class=\"pp-class-20 pa t20530 l77386 ls305\">are </span><span class=\"pp-class-20 pa t20530 l77387 ls1123\">recognised </span><span class=\"pp-class-20 pa t20530 l77388 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77389 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77390 ls901\">trade </span><span class=\"pp-class-20 pa t20530 l77391 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77392\">\u2013 </span><span class=\"pp-class-20 pa t20530 l77393 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77394 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77395 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77396 ls631\">which </span><span class=\"pp-class-20 pa t20530 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77397 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l68546 ls1051\">commits </span><span class=\"pp-class-20 pa t77397 l77398 ls309\">to </span><span class=\"pp-class-20 pa t77397 l77399 ls3416\">purchase </span><span class=\"pp-class-20 pa t77397 l77400 ls2778\">or </span><span class=\"pp-class-20 pa t77397 l77401 ls471\">sell </span><span class=\"pp-class-20 pa t77397 l77402 ls15\">an </span><span class=\"pp-class-20 pa t77397 l77403 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77404 l3 ls534\">At </span><span class=\"pp-class-20 pa t77404 l77405 ls3146\">initial </span><span class=\"pp-class-20 pa t77404 l77406 ls1039\">recognition, </span><span class=\"pp-class-20 pa t77404 l77407 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77408 ls1478\">Group </span><span class=\"pp-class-20 pa t77404 l77409 ls2688\">measures </span><span class=\"pp-class-20 pa t77404 l77410\">a </span><span class=\"pp-class-20 pa t77404 l77411 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77404 l77412 ls1230\">asset </span><span class=\"pp-class-20 pa t77404 l77413 ls1221\">at </span><span class=\"pp-class-20 pa t77404 l49881 ls248\">its </span><span class=\"pp-class-20 pa t77404 l77414 ls3763\">fair </span><span class=\"pp-class-20 pa t77404 l77415 ls643\">value </span><span class=\"pp-class-20 pa t77404 l77416 ls186\">plus, </span><span class=\"pp-class-20 pa t77404 l77417 ls324\">in </span><span class=\"pp-class-20 pa t77404 l77418 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77419 ls1607\">case </span><span class=\"pp-class-20 pa t77404 l77420 ls295\">of </span><span class=\"pp-class-20 pa t77404 l77421\">a </span><span class=\"pp-class-20 pa t77404 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77422 l3 ls1230\">asset </span><span class=\"pp-class-20 pa t77422 l77423 ls994\">not </span><span class=\"pp-class-20 pa t77422 l77424 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77425 ls3763\">fair </span><span class=\"pp-class-20 pa t77422 l77426 ls643\">value </span><span class=\"pp-class-20 pa t77422 l77427 ls629\">through </span><span class=\"pp-class-20 pa t77422 l77428 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77422 l77429 ls2778\">or </span><span class=\"pp-class-20 pa t77422 l77430 ls3551\">loss, </span><span class=\"pp-class-20 pa t77422 l77431 ls2639\">transaction </span><span class=\"pp-class-20 pa t77422 l77432 ls3473\">costs </span><span class=\"pp-class-20 pa t77422 l77433 ls337\">that </span><span class=\"pp-class-20 pa t77422 l77434 ls305\">are </span><span class=\"pp-class-20 pa t77422 l77435 ls8964\">directly </span><span class=\"pp-class-20 pa t77422 l77436 ls728\">attributable </span><span class=\"pp-class-20 pa t77422 l77437 ls309\">to </span><span class=\"pp-class-20 pa t77422 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77438 l3 ls3033\">acquisition </span><span class=\"pp-class-20 pa t77438 l77439 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77440 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77441 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77442 ls608\">asset. </span><span class=\"pp-class-20 pa t77438 l77443 ls3086\">Transaction </span><span class=\"pp-class-20 pa t77438 l77444 ls3473\">costs </span><span class=\"pp-class-20 pa t77438 l77445 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77446 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77447 ls15\">assets </span><span class=\"pp-class-20 pa t77438 l77448 ls309\">carried </span><span class=\"pp-class-20 pa t77438 l77449 ls1221\">at </span><span class=\"pp-class-20 pa t77438 l77450 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l77451 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77452 ls629\">through </span><span class=\"pp-class-20 pa t77438 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l3 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l28406 ls1333\">loss </span><span class=\"pp-class-20 pa t77453 l63404 ls305\">are </span><span class=\"pp-class-20 pa t77453 l77454 ls3969\">expensed </span><span class=\"pp-class-20 pa t77453 l77455 ls324\">in </span><span class=\"pp-class-20 pa t77453 l77456 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77457 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77458 ls936\">loss.</span></p><div class=\"pp-class-4\" id=\"pp-id-7793\"><div class=\" w4676 h77463 pa t2 l3 wtro4 xx77464 tro6 xx77465\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t20377 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t20377 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t20377 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t20377 l77468 ls832\">amortised </span><span class=\"pp-class-69 pa t20377 l77469 ls389\">cost</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20380 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20380 l77470 ls15\">assets </span><span class=\"pp-class-20 pa t20380 l77471 ls397\">(such </span><span class=\"pp-class-20 pa t20380 l77472 ls624\">as </span><span class=\"pp-class-20 pa t20380 l77473 ls301\">loans, </span><span class=\"pp-class-20 pa t20380 l77474 ls901\">trade </span><span class=\"pp-class-20 pa t20380 l77475 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20380 l77476 ls1921\">other </span><span class=\"pp-class-20 pa t20380 l77477 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20380 l77478 ls3820\">assets, </span><span class=\"pp-class-20 pa t20380 l77479 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77480 ls299\">and </span><span class=\"pp-class-20 pa t20380 l77481 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77482 ls7088\">equivalents) </span><span class=\"pp-class-20 pa t20380 l69638 ls305\">are </span><span class=\"pp-class-20 pa t20392 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t20392 l77483 ls142\">measured </span><span class=\"pp-class-20 pa t20392 l77484 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77485 ls4265\">amortised </span><span class=\"pp-class-20 pa t20392 l77486 ls335\">cost </span><span class=\"pp-class-20 pa t20392 l77487 ls449\">using </span><span class=\"pp-class-20 pa t20392 l77488 ls451\">the </span><span class=\"pp-class-20 pa t20392 l77489 ls759\">effective </span><span class=\"pp-class-20 pa t20392 l77490 ls397\">interest </span><span class=\"pp-class-20 pa t20392 l77491 ls365\">method, </span><span class=\"pp-class-20 pa t20392 l77492 ls817\">less </span><span class=\"pp-class-20 pa t20392 l77493 ls2080\">any </span><span class=\"pp-class-20 pa t20392 l77494 ls3794\">impairment </span><span class=\"pp-class-20 pa t20392 l77495 ls110\">if </span><span class=\"pp-class-20 pa t20409 l3 ls151\">they </span><span class=\"pp-class-20 pa t20409 l77496 ls305\">are </span><span class=\"pp-class-20 pa t20409 l77497 ls153\">held </span><span class=\"pp-class-20 pa t20409 l77498 ls350\">for </span><span class=\"pp-class-20 pa t20409 l77499 ls337\">collection </span><span class=\"pp-class-20 pa t20409 l77500 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77501 ls4706\">contractual </span><span class=\"pp-class-20 pa t20409 l77502 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77503 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77504 ls1189\">where </span><span class=\"pp-class-20 pa t20409 l77505 ls2309\">those </span><span class=\"pp-class-20 pa t20409 l77506 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77507 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77508 ls551\">represent </span><span class=\"pp-class-20 pa t20409 l77509 ls199\">solely </span><span class=\"pp-class-20 pa t20409 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t20417 l3 ls295\">of </span><span class=\"pp-class-20 pa t20417 l5940 ls202\">principal </span><span class=\"pp-class-20 pa t20417 l77510 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77511 ls7707\">interest.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20430 l3 ls438\">Other </span><span class=\"pp-class-20 pa t20430 l77512 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l77513 ls15\">assets </span><span class=\"pp-class-20 pa t20430 l77514 ls1123\">include </span><span class=\"pp-class-20 pa t20430 l77515 ls110\">term </span><span class=\"pp-class-20 pa t20430 l77516 ls157\">deposits </span><span class=\"pp-class-20 pa t20430 l77517 ls285\">with </span><span class=\"pp-class-20 pa t20430 l77518 ls15\">an </span><span class=\"pp-class-20 pa t20430 l77519 ls2092\">original </span><span class=\"pp-class-20 pa t20430 l77520 ls2665\">maturity </span><span class=\"pp-class-20 pa t20430 l77521 ls891\">exceeding </span><span class=\"pp-class-20 pa t20430 l77522 ls449\">three </span><span class=\"pp-class-20 pa t20430 l77523 ls759\">months.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20444 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20444 l77524 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77525 ls1921\">other </span><span class=\"pp-class-20 pa t20444 l77526 ls493\">receivables </span><span class=\"pp-class-20 pa t20444 l77527 ls375\">after </span><span class=\"pp-class-20 pa t20444 l77528 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77529 ls365\">within </span><span class=\"pp-class-20 pa t20444 l77530 ls821\">one </span><span class=\"pp-class-20 pa t20444 l77531 ls389\">year </span><span class=\"pp-class-20 pa t20444 l77532 ls305\">are </span><span class=\"pp-class-20 pa t20444 l77533 ls1123\">recognised </span><span class=\"pp-class-20 pa t20444 l77534 ls13551\">initially </span><span class=\"pp-class-20 pa t20444 l77535 ls1221\">at </span><span class=\"pp-class-20 pa t20444 l77536 ls2639\">transaction </span><span class=\"pp-class-20 pa t20444 l77537 ls4586\">price </span><span class=\"pp-class-20 pa t20444 l731 ls299\">and </span><span class=\"pp-class-20 pa t77538 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t77538 l77539 ls142\">measured </span><span class=\"pp-class-20 pa t77538 l77540 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77541 ls4265\">amortised </span><span class=\"pp-class-20 pa t77538 l77542 ls4706\">cost, </span><span class=\"pp-class-20 pa t77538 l77543 ls5915\">i.e. </span><span class=\"pp-class-20 pa t77538 l77544 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77545 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77546 ls3509\">net </span><span class=\"pp-class-20 pa t77538 l77547 ls618\">present </span><span class=\"pp-class-20 pa t77538 l77548 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77549 ls295\">of </span><span class=\"pp-class-20 pa t77538 l77550 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77551 ls331\">receivable </span><span class=\"pp-class-20 pa t77538 l77552 ls713\">amount, </span><span class=\"pp-class-20 pa t77538 l35936 ls449\">using </span><span class=\"pp-class-20 pa t20446 l3 ls451\">the </span><span class=\"pp-class-20 pa t20446 l972 ls759\">effective </span><span class=\"pp-class-20 pa t20446 l77553 ls397\">interest </span><span class=\"pp-class-20 pa t20446 l77554 ls713\">rate </span><span class=\"pp-class-20 pa t20446 l77555 ls365\">method, </span><span class=\"pp-class-20 pa t20446 l51786 ls817\">less </span><span class=\"pp-class-20 pa t20446 l77556 ls1099\">allowances </span><span class=\"pp-class-20 pa t20446 l69618 ls350\">for </span><span class=\"pp-class-20 pa t20446 l77557 ls2958\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20464 l3 ls889\">The </span><span class=\"pp-class-20 pa t20464 l77558 ls1478\">Group </span><span class=\"pp-class-20 pa t20464 l77559 ls11460\">assesses </span><span class=\"pp-class-20 pa t20464 l77560 ls313\">on </span><span class=\"pp-class-20 pa t20464 l77561\">a </span><span class=\"pp-class-20 pa t20464 l77562 ls1017\">forward-looking </span><span class=\"pp-class-20 pa t20464 l77563 ls854\">basis </span><span class=\"pp-class-20 pa t20464 l77564 ls451\">the </span><span class=\"pp-class-20 pa t20464 l77565 ls2274\">expected </span><span class=\"pp-class-20 pa t20464 l77566 ls936\">credit </span><span class=\"pp-class-20 pa t20464 l760 ls110\">losses </span><span class=\"pp-class-20 pa t20464 l77567 ls229\">associated </span><span class=\"pp-class-20 pa t20464 l77568 ls285\">with </span><span class=\"pp-class-20 pa t20464 l77569 ls248\">its </span><span class=\"pp-class-20 pa t20464 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l3 ls15\">assets </span><span class=\"pp-class-20 pa t20472 l77570 ls309\">carried </span><span class=\"pp-class-20 pa t20472 l77571 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77572 ls4265\">amortised </span><span class=\"pp-class-20 pa t20472 l77573 ls876\">cost. </span><span class=\"pp-class-20 pa t20472 l77574 ls740\">For </span><span class=\"pp-class-20 pa t20472 l77575 ls901\">trade </span><span class=\"pp-class-20 pa t20472 l77576 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20472 l77577 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77578 ls1478\">Group </span><span class=\"pp-class-20 pa t20472 l77579 ls759\">applies </span><span class=\"pp-class-20 pa t20472 l77580 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77581 xx96 ls389\">simplified </span><span class=\"pp-class-20 pa t20472 l77582 ls367\">approach </span><span class=\"pp-class-20 pa t20472 l3876 ls324\">in </span><span class=\"pp-class-20 pa t20479 l3 ls3037\">accordance </span><span class=\"pp-class-20 pa t20479 l77583 ls285\">with </span><span class=\"pp-class-20 pa t20479 l77584 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20479 l77585\">9 </span><span class=\"pp-class-20 pa t20479 l77586\">\u2013 </span><span class=\"pp-class-40 pa t20479 l77587 ls738\">Financial </span><span class=\"pp-class-40 pa t20479 l77588 ls2701\">Instruments</span><span class=\"pp-class-20 pa t20479 l67597\">, </span><span class=\"pp-class-20 pa t20479 l77589 ls631\">which </span><span class=\"pp-class-20 pa t20479 l77590 ls1507\">requires </span><span class=\"pp-class-20 pa t20479 l77591 ls2274\">expected </span><span class=\"pp-class-20 pa t20479 l77592 ls274\">lifetime </span><span class=\"pp-class-20 pa t20479 l77593 ls110\">losses </span><span class=\"pp-class-20 pa t20479 l77594 ls309\">to </span><span class=\"pp-class-20 pa t20479 l77595 ls346\">be </span><span class=\"pp-class-20 pa t20479 l77596 ls1123\">recognised </span><span class=\"pp-class-20 pa t20491 l3 ls1361\">from </span><span class=\"pp-class-20 pa t20491 l9723 ls3146\">initial </span><span class=\"pp-class-20 pa t20491 l77597 ls2378\">recognition </span><span class=\"pp-class-20 pa t20491 l77598 ls295\">of </span><span class=\"pp-class-20 pa t20491 l77599 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77600 ls1445\">receivables.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20502 l3 ls889\">The </span><span class=\"pp-class-20 pa t20502 l77601 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77602 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77603 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77604 ls1206\">allowance </span><span class=\"pp-class-20 pa t20502 l77605 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77606 ls5425\">deducted </span><span class=\"pp-class-20 pa t20502 l77607 ls1361\">from </span><span class=\"pp-class-20 pa t20502 l77608 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77609 ls4157\">carrying </span><span class=\"pp-class-20 pa t20502 l77610 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77611 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77612 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77613 ls1230\">asset </span><span class=\"pp-class-20 pa t20502 l77614 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77615 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77616 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77617 ls324\">in </span><span class=\"pp-class-20 pa t20502 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20509 l3 ls397\">statement </span><span class=\"pp-class-20 pa t20509 l77618 ls295\">of </span><span class=\"pp-class-20 pa t20509 l77619 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t20509 l77620 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77621 ls1333\">loss </span><span class=\"pp-class-20 pa t20509 l77622 ls2537\">under </span><span class=\"pp-class-20 pa t20509 l77623 ls926\">\u201cImpairment </span><span class=\"pp-class-20 pa t20509 l77624 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77625 ls424\">inventories </span><span class=\"pp-class-20 pa t20509 l46645 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77626 ls901\">trade </span><span class=\"pp-class-20 pa t20509 l77627 ls14375\">receivables\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t77628 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t77628 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t77628 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t77628 l77468 ls1988\">fair </span><span class=\"pp-class-69 pa t77628 l77629 ls2948\">value</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77397 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t77397 l77630 ls15\">assets </span><span class=\"pp-class-20 pa t77397 l77631 ls1221\">at </span><span class=\"pp-class-20 pa t77397 l77632 ls3763\">fair </span><span class=\"pp-class-20 pa t77397 l77633 ls643\">value </span><span class=\"pp-class-20 pa t77397 l77634 ls2594\">consist </span><span class=\"pp-class-20 pa t77397 l77635 ls295\">of </span><span class=\"pp-class-20 pa t77397 l77636 ls817\">equity </span><span class=\"pp-class-20 pa t77397 l77637 ls534\">instruments </span><span class=\"pp-class-20 pa t77397 l77638 ls153\">held </span><span class=\"pp-class-20 pa t77397 l77639 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77640 ls835\">companies </span><span class=\"pp-class-20 pa t77397 l77641 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77642 ls631\">which </span><span class=\"pp-class-20 pa t77397 l77643 ls451\">the </span><span class=\"pp-class-20 pa t77397 l77644 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l77645 ls4733\">does </span><span class=\"pp-class-20 pa t77397 l64508 ls994\">not </span><span class=\"pp-class-20 pa t77646 l3 ls4200\">exercise </span><span class=\"pp-class-20 pa t77646 l77647 ls3520\">control </span><span class=\"pp-class-20 pa t77646 l77648 ls4532\">nor </span><span class=\"pp-class-20 pa t77646 l10763 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t77646 l77649 xx96 ls1004\">influence.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77728 l3 ls5251\">26.2 </span><span class=\"pp-class-25 pa t77728 l77729 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77728 l77730 ls110\">policy </span><span class=\"pp-class-25 pa t77728 l77731 ls13614\">relating </span><span class=\"pp-class-25 pa t77728 l77732 ls548\">to </span><span class=\"pp-class-25 pa t77728 l77733 ls192\">financial </span><span class=\"pp-class-25 pa t77728 l77734 ls2222\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20424 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20424 l77735 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20424 l77736 ls3500\">(including </span><span class=\"pp-class-20 pa t20424 l77737 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20424 l77738 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20424 l77739 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t20424 l77740 ls901\">trade </span><span class=\"pp-class-20 pa t20424 l77741 ls373\">payables </span><span class=\"pp-class-20 pa t20424 l77742 ls299\">and </span><span class=\"pp-class-20 pa t20424 l77743 ls1921\">other </span><span class=\"pp-class-20 pa t20424 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l3 ls2747\">liabilities) </span><span class=\"pp-class-20 pa t20430 l77744 ls305\">are </span><span class=\"pp-class-20 pa t20430 l77745 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t20430 l77746 ls1221\">at </span><span class=\"pp-class-20 pa t20430 l77747 ls4265\">amortised </span><span class=\"pp-class-20 pa t20430 l77748 ls4706\">cost, </span><span class=\"pp-class-20 pa t20430 l77749 ls3043\">except </span><span class=\"pp-class-20 pa t20430 l77750 ls350\">for </span><span class=\"pp-class-20 pa t20430 l77751 ls168\">derivative </span><span class=\"pp-class-20 pa t20430 l77752 ls422\">instruments. </span><span class=\"pp-class-20 pa t20430 l77753 ls17374\">However, </span><span class=\"pp-class-20 pa t20430 l77754 ls2333\">currently, </span><span class=\"pp-class-20 pa t20430 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20436 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t20436 l68546 ls4733\">does </span><span class=\"pp-class-20 pa t20436 l77755 ls994\">not </span><span class=\"pp-class-20 pa t20436 l16369 ls1610\">hold </span><span class=\"pp-class-20 pa t20436 l77756 ls2080\">any </span><span class=\"pp-class-20 pa t20436 l77757 ls168\">derivative </span><span class=\"pp-class-20 pa t20436 l77758 ls493\">positions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20496 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20496 l77809 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77810 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77811 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20496 l77812 ls305\">are </span><span class=\"pp-class-20 pa t20496 l77813 ls740\">offset </span><span class=\"pp-class-20 pa t20496 l77814 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77815 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77816 ls3509\">net </span><span class=\"pp-class-20 pa t20496 l77817 ls689\">amount </span><span class=\"pp-class-20 pa t20496 l77818 ls324\">is </span><span class=\"pp-class-20 pa t20496 l77819 ls3615\">reported </span><span class=\"pp-class-20 pa t20496 l77820 ls324\">in </span><span class=\"pp-class-20 pa t20496 l77821 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77822 ls397\">statement </span><span class=\"pp-class-20 pa t20496 l77823 ls295\">of </span><span class=\"pp-class-20 pa t20496 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l3 ls2053\">position </span><span class=\"pp-class-20 pa t20502 l77824 ls2137\">when </span><span class=\"pp-class-20 pa t20502 l77825 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77826 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77827\">a </span><span class=\"pp-class-20 pa t20502 l77828 ls138\">legally </span><span class=\"pp-class-20 pa t20502 l77829 ls1668\">enforceable </span><span class=\"pp-class-20 pa t20502 l77830 ls901\">right </span><span class=\"pp-class-20 pa t20502 l77831 ls309\">to </span><span class=\"pp-class-20 pa t20502 l77832 ls740\">offset </span><span class=\"pp-class-20 pa t20502 l77833 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77834 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77835 ls468\">amounts </span><span class=\"pp-class-20 pa t20502 l77836 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77837 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77838 ls324\">is </span><span class=\"pp-class-20 pa t20502 l18221 ls15\">an </span><span class=\"pp-class-20 pa t20509 l3 ls3033\">intention </span><span class=\"pp-class-20 pa t20509 l77839 ls309\">to </span><span class=\"pp-class-20 pa t20509 l77840 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77841 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77842\">a </span><span class=\"pp-class-20 pa t20509 l77843 ls3509\">net </span><span class=\"pp-class-20 pa t20509 l77844 ls854\">basis </span><span class=\"pp-class-20 pa t20509 l77845 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77846 ls940\">realise </span><span class=\"pp-class-20 pa t20509 l77847 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77848 ls1230\">asset </span><span class=\"pp-class-20 pa t20509 l77849 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77850 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77851 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77852 ls15987\">liability </span><span class=\"pp-class-20 pa t20509 l77853 ls10457\">simultaneously.</span></p><div class=\"pp-class-4\" id=\"pp-id-7795\"><div class=\" w4676 h77858 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77859 l3 ls23299\">26.3 </span><span class=\"pp-class-25 pa t77859 l77860 ls1507\">Overview </span><span class=\"pp-class-25 pa t77859 l77861 ls3394\">of </span><span class=\"pp-class-25 pa t77859 l77862 ls192\">financial </span><span class=\"pp-class-25 pa t77859 l28789 ls214\">instruments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77863 l3 ls889\">The </span><span class=\"pp-class-20 pa t77863 l21606 ls365\">table </span><span class=\"pp-class-20 pa t77863 l77864 ls618\">below </span><span class=\"pp-class-20 pa t77863 l77865 ls2447\">summarises </span><span class=\"pp-class-20 pa t77863 l77866 ls163\">all </span><span class=\"pp-class-20 pa t77863 l77867 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77863 l77868 ls534\">instruments </span><span class=\"pp-class-20 pa t77863 l77869 ls409\">by </span><span class=\"pp-class-20 pa t77863 l77870 ls2447\">category </span><span class=\"pp-class-20 pa t77863 l77871 ls324\">in </span><span class=\"pp-class-20 pa t77863 l77872 ls3037\">accordance </span><span class=\"pp-class-20 pa t77863 l77873 ls285\">with </span><span class=\"pp-class-20 pa t77863 l77874 ls3773\">IFRS </span><span class=\"pp-class-20 pa t77863 l77875 ls4178\">9:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7796\"><div class=\" w4676 h77876 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74944 l23115\">IN </span><span class=\"pp-class-150 pa t74944 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t74944 l63719\">OF </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l77877\">IFRS </span><span class=\"pp-class-118 pa t74947 l77878\">9 </span><span class=\"pp-class-118 pa t74944 l77879 ls3102\">category</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l77880\">Dec. </span><span class=\"pp-class-118 pa t74944 l77881\">31, </span><span class=\"pp-class-118 pa t74944 l77882\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l77883\">Dec. </span><span class=\"pp-class-118 pa t74944 l77884\">31, </span><span class=\"pp-class-118 pa t74944 l77885\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l23115\">Non-current </span><span class=\"pp-class-66 pa t76965 l67152\">financial </span><span class=\"pp-class-66 pa t76965 l77886\">assets</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l77887\">8,668 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l77888 ls67117\">28,798\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Investments </span><span class=\"pp-class-65 pa t76973 l67166\">in </span><span class=\"pp-class-65 pa t76973 l67167\">other </span><span class=\"pp-class-65 pa t76973 l67168\">companies</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77889\">At </span><span class=\"pp-class-65 pa t76973 l77890\">fair </span><span class=\"pp-class-65 pa t76973 l77891\">value </span><span class=\"pp-class-65 pa t76973 l77892\">through </span><span class=\"pp-class-65 pa t76973 l77893 ls67117\">OCI\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77894\">8,668</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77895 ls67006\">28,798\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l23115\">Current </span><span class=\"pp-class-66 pa t77896 l67180\">financial </span><span class=\"pp-class-66 pa t77896 l77897\">assets </span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l77898\">373,091 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l77899 ls67040\">285,428\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l23115 ls383\">Trade </span><span class=\"pp-class-65 pa t77900 l67184\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77901\">At </span><span class=\"pp-class-65 pa t77900 l77902\">amortised </span><span class=\"pp-class-65 pa t77900 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77904\">172,956 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77905 ls67040\">151,201\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l23115\">Other </span><span class=\"pp-class-65 pa t77906 l63160\">financial </span><span class=\"pp-class-65 pa t77906 l67191\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77907 ls718\">At </span><span class=\"pp-class-65 pa t77906 l77908 ls451\">amortised </span><span class=\"pp-class-65 pa t77906 l77909 ls77910\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77911 ls4778\">78,249 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77912 ls77913\">35,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l23115\">Cash </span><span class=\"pp-class-65 pa t74978 l67198\">and </span><span class=\"pp-class-65 pa t74978 l67199\">cash </span><span class=\"pp-class-65 pa t74978 l67200\">equivalents</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77901\">At </span><span class=\"pp-class-65 pa t74978 l77902\">amortised </span><span class=\"pp-class-65 pa t74978 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77904\">121,885 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77895 ls67117\">98,314\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74981 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74981 l70505 ls105\">FINANCIAL </span><span class=\"pp-class-167 pa t74981 l77914\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74985 l77915\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l77898 ls7651\">381,759\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l77899 ls7651\">314,226\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l23115\">Non-current </span><span class=\"pp-class-66 pa t77916 l67152\">financial </span><span class=\"pp-class-66 pa t77916 l77886\">liabilities </span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l77898\">251,665 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l77899 ls67040\">182,388\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l23115\">Interest-bearing </span><span class=\"pp-class-65 pa t77917 l67231\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77901\">At </span><span class=\"pp-class-65 pa t77917 l77902\">amortised </span><span class=\"pp-class-65 pa t77917 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77904\">249,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77905 ls67040\">180,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l23115\">Other </span><span class=\"pp-class-65 pa t77918 l63160\">non-current </span><span class=\"pp-class-65 pa t77918 l67176\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77919\">At </span><span class=\"pp-class-65 pa t77918 l77920\">fair </span><span class=\"pp-class-65 pa t77918 l77921\">value </span><span class=\"pp-class-65 pa t77918 l77922\">through </span><span class=\"pp-class-65 pa t77918 l77923 ls77924\">P&amp;L\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77894\">1,791 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77925 ls67032\">1,887\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l23115\">Current </span><span class=\"pp-class-66 pa t77926 l67180\">financial </span><span class=\"pp-class-66 pa t77926 l77897\">liabilities</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l77898\">261,377 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l77899 ls67040\">273,474\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l23115\">Interest-bearing </span><span class=\"pp-class-65 pa t77927 l67231\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77901\">At </span><span class=\"pp-class-65 pa t77927 l77902\">amortised </span><span class=\"pp-class-65 pa t77927 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77928\">62,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77905 ls67040\">100,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l23115 ls383\">Trade </span><span class=\"pp-class-65 pa t77929 l67184\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77901\">At </span><span class=\"pp-class-65 pa t77929 l77902\">amortised </span><span class=\"pp-class-65 pa t77929 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77904\">199,002 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77905 ls67040\">172,664\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t77930 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t77930 l70505 ls105\">FINANCIAL </span><span class=\"pp-class-167 pa t77930 l70802\">LIABILITIES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77931 l77915\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77931 l77898 ls7651\">513,042\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77931 l77899 ls7651\">455,863\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7797\"><div class=\" w4676 h77932 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l61090 ls3763\">fair </span><span class=\"pp-class-20 pa t77933 l77934 ls643\">value </span><span class=\"pp-class-20 pa t77933 l77935 ls295\">of </span><span class=\"pp-class-20 pa t77933 l77936 ls451\">the </span><span class=\"pp-class-20 pa t77933 l77937 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77933 l77938 ls15\">assets </span><span class=\"pp-class-20 pa t77933 l77939 ls299\">and </span><span class=\"pp-class-20 pa t77933 l77940 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77933 l77941 ls142\">measured </span><span class=\"pp-class-20 pa t77933 l77942 ls1221\">at </span><span class=\"pp-class-20 pa t77933 l77943 ls4265\">amortised </span><span class=\"pp-class-20 pa t77933 l77944 ls335\">cost </span><span class=\"pp-class-20 pa t77933 l77945 ls3127\">approximate </span><span class=\"pp-class-20 pa t77933 l77946 ls740\">their </span><span class=\"pp-class-20 pa t77933 l77947 ls4157\">carrying </span><span class=\"pp-class-20 pa t77948 l3 ls2317\">amount.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77949 l3 ls889\">The </span><span class=\"pp-class-20 pa t77949 l77950 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77949 l77951 ls534\">instruments </span><span class=\"pp-class-20 pa t77949 l77952 ls142\">measured </span><span class=\"pp-class-20 pa t77949 l77953 ls1221\">at </span><span class=\"pp-class-20 pa t77949 l77954 ls3763\">fair </span><span class=\"pp-class-20 pa t77949 l77955 ls643\">value </span><span class=\"pp-class-20 pa t77949 l77956 ls305\">are </span><span class=\"pp-class-20 pa t77949 l77957 ls233\">grouped </span><span class=\"pp-class-20 pa t77949 l77958 ls1113\">into </span><span class=\"pp-class-20 pa t77949 l77959 ls3049\">Levels </span><span class=\"pp-class-20 pa t77949 l77960\">1 </span><span class=\"pp-class-20 pa t77949 l77961 ls309\">to </span><span class=\"pp-class-20 pa t77949 l77962\">3 </span><span class=\"pp-class-20 pa t77949 l77963 ls6131\">based </span><span class=\"pp-class-20 pa t77949 l77964 ls313\">on </span><span class=\"pp-class-20 pa t77949 l77965 ls451\">the </span><span class=\"pp-class-20 pa t77949 l77966 ls2127\">degree </span><span class=\"pp-class-20 pa t77949 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77967 l3 ls631\">which </span><span class=\"pp-class-20 pa t77967 l7507 ls451\">the </span><span class=\"pp-class-20 pa t77967 l77968 ls3763\">fair </span><span class=\"pp-class-20 pa t77967 l77969 ls643\">value </span><span class=\"pp-class-20 pa t77967 l77970 ls324\">is </span><span class=\"pp-class-20 pa t77967 l77971 ls581\">observable:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77972 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77972 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77972 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77972 l77973 ls281\">1 </span><span class=\"pp-class-20 pa t77972 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77972 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77972 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77972 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77972 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77972 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77972 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77972 l77981 ls10\">quoted </span><span class=\"pp-class-20 pa t77972 l77982 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l77983 ls10552\">(unadjusted) </span><span class=\"pp-class-20 pa t77972 l77984 ls324\">in </span><span class=\"pp-class-20 pa t77972 l77985 ls322\">active </span><span class=\"pp-class-20 pa t77972 l77986 ls618\">markets </span><span class=\"pp-class-20 pa t77987 l6361 ls350\">for </span><span class=\"pp-class-20 pa t77987 l77988 ls2095\">identical </span><span class=\"pp-class-20 pa t77987 l77989 ls15\">assets </span><span class=\"pp-class-20 pa t77987 l77990 ls2778\">or </span><span class=\"pp-class-20 pa t77987 l77991 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77992 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77992 l77973 ls281\">2 </span><span class=\"pp-class-20 pa t77992 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77992 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77992 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77992 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77992 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77992 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77992 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77992 l77981 ls994\">inputs </span><span class=\"pp-class-20 pa t77992 l77993 ls1921\">other </span><span class=\"pp-class-20 pa t77992 l77994 ls289\">than </span><span class=\"pp-class-20 pa t77992 l77995 ls10\">quoted </span><span class=\"pp-class-20 pa t77992 l77996 ls2912\">prices </span><span class=\"pp-class-20 pa t77992 l30288 ls305\">included </span><span class=\"pp-class-20 pa t77997 l6361 ls365\">within </span><span class=\"pp-class-20 pa t77997 l77998 ls344\">Level </span><span class=\"pp-class-20 pa t77997 l77999\">1 </span><span class=\"pp-class-20 pa t77997 l78000 ls337\">that </span><span class=\"pp-class-20 pa t77997 l78001 ls305\">are </span><span class=\"pp-class-20 pa t77997 l78002 ls4480\">observable </span><span class=\"pp-class-20 pa t77997 l78003 ls350\">for </span><span class=\"pp-class-20 pa t77997 l78004 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78005 ls1230\">asset </span><span class=\"pp-class-20 pa t77997 l78006 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78007 ls66796\">liability, </span><span class=\"pp-class-20 pa t77997 l78008 ls2594\">either </span><span class=\"pp-class-20 pa t77997 l78009 ls8964\">directly </span><span class=\"pp-class-20 pa t77997 l78010 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t77997 l78011 ls624\">as </span><span class=\"pp-class-20 pa t77997 l78012 ls3526\">prices) </span><span class=\"pp-class-20 pa t77997 l78013 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78014 ls4795\">indirectly </span><span class=\"pp-class-20 pa t78015 l6361 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t78015 l78016 ls4282\">derived </span><span class=\"pp-class-20 pa t78015 l78017 ls1361\">from </span><span class=\"pp-class-20 pa t78015 l78018 ls1288\">prices).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t78019 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t78019 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t78019 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t78019 l77973 ls281\">3 </span><span class=\"pp-class-20 pa t78019 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t78019 l77975 ls643\">value </span><span class=\"pp-class-20 pa t78019 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t78019 l77977 ls305\">are </span><span class=\"pp-class-20 pa t78019 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t78019 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t78019 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t78019 l77981 ls3526\">valuation </span><span class=\"pp-class-20 pa t78019 l78020 ls2684\">techniques </span><span class=\"pp-class-20 pa t78019 l78021 ls337\">that </span><span class=\"pp-class-20 pa t78019 l78022 ls1123\">include </span><span class=\"pp-class-20 pa t78019 l78023 ls608\">input </span><span class=\"pp-class-20 pa t78019 l78024 ls350\">for </span><span class=\"pp-class-20 pa t78025 l6361 ls451\">the </span><span class=\"pp-class-20 pa t78025 l6442 ls1230\">asset </span><span class=\"pp-class-20 pa t78025 l78026 ls2778\">or </span><span class=\"pp-class-20 pa t78025 l78027 ls15987\">liability </span><span class=\"pp-class-20 pa t78025 l78028 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78029 ls305\">are </span><span class=\"pp-class-20 pa t78025 l78030 ls994\">not </span><span class=\"pp-class-20 pa t78025 l78031 ls6131\">based </span><span class=\"pp-class-20 pa t78025 l78032 ls313\">on </span><span class=\"pp-class-20 pa t78025 l78033 ls4480\">observable </span><span class=\"pp-class-20 pa t78025 l78034 ls4538\">market </span><span class=\"pp-class-20 pa t78025 l78035 ls2665\">data </span><span class=\"pp-class-20 pa t78025 l78036 ls2469\">(unobservable </span><span class=\"pp-class-20 pa t78025 l78037 ls14375\">input).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78038 l3 ls889\">The </span><span class=\"pp-class-20 pa t78038 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78038 l78039 ls1032\">values </span><span class=\"pp-class-20 pa t78038 l78040 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78041 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78042 ls344\">derivatives </span><span class=\"pp-class-20 pa t78038 l78043 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78044 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78045 ls1478\">Group </span><span class=\"pp-class-20 pa t78038 l78046 ls305\">are </span><span class=\"pp-class-20 pa t78038 l78047 ls6131\">based </span><span class=\"pp-class-20 pa t78038 l78048 ls313\">on </span><span class=\"pp-class-20 pa t78038 l78049 ls397\">level </span><span class=\"pp-class-20 pa t78038 l78050\">2 </span><span class=\"pp-class-20 pa t78038 l78051 ls994\">inputs </span><span class=\"pp-class-20 pa t78038 l78052 ls624\">as </span><span class=\"pp-class-20 pa t78038 l78053 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t78038 l78054 ls2537\">under </span><span class=\"pp-class-20 pa t78038 l78055 ls3773\">IFRS </span><span class=\"pp-class-20 pa t78038 l78056 ls78057\">7.27.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78058 l78039 ls643\">value </span><span class=\"pp-class-20 pa t78058 l78059 ls295\">of </span><span class=\"pp-class-20 pa t78058 l78060 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78061 ls1921\">other </span><span class=\"pp-class-20 pa t78058 l78062 ls2201\">non-current </span><span class=\"pp-class-20 pa t78058 l78063 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78058 l78064 ls464\">(put </span><span class=\"pp-class-20 pa t78058 l78065 ls2222\">options, </span><span class=\"pp-class-20 pa t78058 l78066 ls8148\">see </span><span class=\"pp-class-20 pa t78058 l78067 ls715\">note </span><span class=\"pp-class-20 pa t78058 l78068 ls1004\">25) </span><span class=\"pp-class-20 pa t78058 l78069 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78070 ls6131\">based </span><span class=\"pp-class-20 pa t78058 l78071 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78072 ls397\">level </span><span class=\"pp-class-20 pa t78058 l78073\">3 </span><span class=\"pp-class-20 pa t78058 l78074 ls663\">input.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78075 l3 ls8777\">No </span><span class=\"pp-class-20 pa t78075 l17973 ls1051\">transfers </span><span class=\"pp-class-20 pa t78075 l78076 ls1083\">between </span><span class=\"pp-class-20 pa t78075 l78077 ls451\">the </span><span class=\"pp-class-20 pa t78075 l78078 ls1070\">different </span><span class=\"pp-class-20 pa t78075 l78079 ls3763\">fair </span><span class=\"pp-class-20 pa t78075 l78080 ls643\">value </span><span class=\"pp-class-20 pa t78075 l78081 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t78075 l78082 ls876\">levels </span><span class=\"pp-class-20 pa t78075 l78083 ls6326\">took </span><span class=\"pp-class-20 pa t78075 l78084 ls557\">place </span><span class=\"pp-class-20 pa t78075 l78085 ls324\">in </span><span class=\"pp-class-20 pa t78075 l78086 ls689\">2025 </span><span class=\"pp-class-20 pa t78075 l78087 ls299\">and </span><span class=\"pp-class-20 pa t78075 l78088 ls5035\">2024.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__190-1": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p><div class=\"pp-class-4\" id=\"pp-id-7795\"><div class=\" w4676 h77858 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77859 l3 ls23299\">26.3 </span><span class=\"pp-class-25 pa t77859 l77860 ls1507\">Overview </span><span class=\"pp-class-25 pa t77859 l77861 ls3394\">of </span><span class=\"pp-class-25 pa t77859 l77862 ls192\">financial </span><span class=\"pp-class-25 pa t77859 l28789 ls214\">instruments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77863 l3 ls889\">The </span><span class=\"pp-class-20 pa t77863 l21606 ls365\">table </span><span class=\"pp-class-20 pa t77863 l77864 ls618\">below </span><span class=\"pp-class-20 pa t77863 l77865 ls2447\">summarises </span><span class=\"pp-class-20 pa t77863 l77866 ls163\">all </span><span class=\"pp-class-20 pa t77863 l77867 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77863 l77868 ls534\">instruments </span><span class=\"pp-class-20 pa t77863 l77869 ls409\">by </span><span class=\"pp-class-20 pa t77863 l77870 ls2447\">category </span><span class=\"pp-class-20 pa t77863 l77871 ls324\">in </span><span class=\"pp-class-20 pa t77863 l77872 ls3037\">accordance </span><span class=\"pp-class-20 pa t77863 l77873 ls285\">with </span><span class=\"pp-class-20 pa t77863 l77874 ls3773\">IFRS </span><span class=\"pp-class-20 pa t77863 l77875 ls4178\">9:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7796\"><div class=\" w4676 h77876 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t74944 l23115\">IN </span><span class=\"pp-class-150 pa t74944 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t74944 l63719\">OF </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l77877\">IFRS </span><span class=\"pp-class-118 pa t74947 l77878\">9 </span><span class=\"pp-class-118 pa t74944 l77879 ls3102\">category</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l77880\">Dec. </span><span class=\"pp-class-118 pa t74944 l77881\">31, </span><span class=\"pp-class-118 pa t74944 l77882\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l77883\">Dec. </span><span class=\"pp-class-118 pa t74944 l77884\">31, </span><span class=\"pp-class-118 pa t74944 l77885\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l23115\">Non-current </span><span class=\"pp-class-66 pa t76965 l67152\">financial </span><span class=\"pp-class-66 pa t76965 l77886\">assets</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l77887\">8,668 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t76965 l77888 ls67117\">28,798\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Investments </span><span class=\"pp-class-65 pa t76973 l67166\">in </span><span class=\"pp-class-65 pa t76973 l67167\">other </span><span class=\"pp-class-65 pa t76973 l67168\">companies</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77889\">At </span><span class=\"pp-class-65 pa t76973 l77890\">fair </span><span class=\"pp-class-65 pa t76973 l77891\">value </span><span class=\"pp-class-65 pa t76973 l77892\">through </span><span class=\"pp-class-65 pa t76973 l77893 ls67117\">OCI\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77894\">8,668</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l77895 ls67006\">28,798\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l23115\">Current </span><span class=\"pp-class-66 pa t77896 l67180\">financial </span><span class=\"pp-class-66 pa t77896 l77897\">assets </span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l77898\">373,091 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77896 l77899 ls67040\">285,428\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l23115 ls383\">Trade </span><span class=\"pp-class-65 pa t77900 l67184\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77901\">At </span><span class=\"pp-class-65 pa t77900 l77902\">amortised </span><span class=\"pp-class-65 pa t77900 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77904\">172,956 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77900 l77905 ls67040\">151,201\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l23115\">Other </span><span class=\"pp-class-65 pa t77906 l63160\">financial </span><span class=\"pp-class-65 pa t77906 l67191\">assets</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77907 ls718\">At </span><span class=\"pp-class-65 pa t77906 l77908 ls451\">amortised </span><span class=\"pp-class-65 pa t77906 l77909 ls77910\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77911 ls4778\">78,249 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77906 l77912 ls77913\">35,914\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l23115\">Cash </span><span class=\"pp-class-65 pa t74978 l67198\">and </span><span class=\"pp-class-65 pa t74978 l67199\">cash </span><span class=\"pp-class-65 pa t74978 l67200\">equivalents</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77901\">At </span><span class=\"pp-class-65 pa t74978 l77902\">amortised </span><span class=\"pp-class-65 pa t74978 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77904\">121,885 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t74978 l77895 ls67117\">98,314\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t74981 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t74981 l70505 ls105\">FINANCIAL </span><span class=\"pp-class-167 pa t74981 l77914\">ASSETS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t74985 l77915\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l77898 ls7651\">381,759\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t74985 l77899 ls7651\">314,226\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l23115\">Non-current </span><span class=\"pp-class-66 pa t77916 l67152\">financial </span><span class=\"pp-class-66 pa t77916 l77886\">liabilities </span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l77898\">251,665 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77916 l77899 ls67040\">182,388\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l23115\">Interest-bearing </span><span class=\"pp-class-65 pa t77917 l67231\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77901\">At </span><span class=\"pp-class-65 pa t77917 l77902\">amortised </span><span class=\"pp-class-65 pa t77917 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77904\">249,874 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77917 l77905 ls67040\">180,501\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l23115\">Other </span><span class=\"pp-class-65 pa t77918 l63160\">non-current </span><span class=\"pp-class-65 pa t77918 l67176\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77919\">At </span><span class=\"pp-class-65 pa t77918 l77920\">fair </span><span class=\"pp-class-65 pa t77918 l77921\">value </span><span class=\"pp-class-65 pa t77918 l77922\">through </span><span class=\"pp-class-65 pa t77918 l77923 ls77924\">P&amp;L\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77894\">1,791 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77918 l77925 ls67032\">1,887\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l23115\">Current </span><span class=\"pp-class-66 pa t77926 l67180\">financial </span><span class=\"pp-class-66 pa t77926 l77897\">liabilities</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l77898\">261,377 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77926 l77899 ls67040\">273,474\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l23115\">Interest-bearing </span><span class=\"pp-class-65 pa t77927 l67231\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77901\">At </span><span class=\"pp-class-65 pa t77927 l77902\">amortised </span><span class=\"pp-class-65 pa t77927 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77928\">62,376 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77927 l77905 ls67040\">100,810\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l23115 ls383\">Trade </span><span class=\"pp-class-65 pa t77929 l67184\">payables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77901\">At </span><span class=\"pp-class-65 pa t77929 l77902\">amortised </span><span class=\"pp-class-65 pa t77929 l77903 ls67526\">cost\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77904\">199,002 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t77929 l77905 ls67040\">172,664\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t77930 l23115 ls29043\">TOTAL </span><span class=\"pp-class-167 pa t77930 l70505 ls105\">FINANCIAL </span><span class=\"pp-class-167 pa t77930 l70802\">LIABILITIES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t77931 l77915\">\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77931 l77898 ls7651\">513,042\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t77931 l77899 ls7651\">455,863\u00a0</span></p></td></tr></table></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l61090 ls3763\">fair </span><span class=\"pp-class-20 pa t77933 l77934 ls643\">value </span><span class=\"pp-class-20 pa t77933 l77935 ls295\">of </span><span class=\"pp-class-20 pa t77933 l77936 ls451\">the </span><span class=\"pp-class-20 pa t77933 l77937 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77933 l77938 ls15\">assets </span><span class=\"pp-class-20 pa t77933 l77939 ls299\">and </span><span class=\"pp-class-20 pa t77933 l77940 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77933 l77941 ls142\">measured </span><span class=\"pp-class-20 pa t77933 l77942 ls1221\">at </span><span class=\"pp-class-20 pa t77933 l77943 ls4265\">amortised </span><span class=\"pp-class-20 pa t77933 l77944 ls335\">cost </span><span class=\"pp-class-20 pa t77933 l77945 ls3127\">approximate </span><span class=\"pp-class-20 pa t77933 l77946 ls740\">their </span><span class=\"pp-class-20 pa t77933 l77947 ls4157\">carrying </span><span class=\"pp-class-20 pa t77948 l3 ls2317\">amount.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77949 l3 ls889\">The </span><span class=\"pp-class-20 pa t77949 l77950 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77949 l77951 ls534\">instruments </span><span class=\"pp-class-20 pa t77949 l77952 ls142\">measured </span><span class=\"pp-class-20 pa t77949 l77953 ls1221\">at </span><span class=\"pp-class-20 pa t77949 l77954 ls3763\">fair </span><span class=\"pp-class-20 pa t77949 l77955 ls643\">value </span><span class=\"pp-class-20 pa t77949 l77956 ls305\">are </span><span class=\"pp-class-20 pa t77949 l77957 ls233\">grouped </span><span class=\"pp-class-20 pa t77949 l77958 ls1113\">into </span><span class=\"pp-class-20 pa t77949 l77959 ls3049\">Levels </span><span class=\"pp-class-20 pa t77949 l77960\">1 </span><span class=\"pp-class-20 pa t77949 l77961 ls309\">to </span><span class=\"pp-class-20 pa t77949 l77962\">3 </span><span class=\"pp-class-20 pa t77949 l77963 ls6131\">based </span><span class=\"pp-class-20 pa t77949 l77964 ls313\">on </span><span class=\"pp-class-20 pa t77949 l77965 ls451\">the </span><span class=\"pp-class-20 pa t77949 l77966 ls2127\">degree </span><span class=\"pp-class-20 pa t77949 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77967 l3 ls631\">which </span><span class=\"pp-class-20 pa t77967 l7507 ls451\">the </span><span class=\"pp-class-20 pa t77967 l77968 ls3763\">fair </span><span class=\"pp-class-20 pa t77967 l77969 ls643\">value </span><span class=\"pp-class-20 pa t77967 l77970 ls324\">is </span><span class=\"pp-class-20 pa t77967 l77971 ls581\">observable:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77972 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77972 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77972 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77972 l77973 ls281\">1 </span><span class=\"pp-class-20 pa t77972 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77972 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77972 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77972 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77972 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77972 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77972 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77972 l77981 ls10\">quoted </span><span class=\"pp-class-20 pa t77972 l77982 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l77983 ls10552\">(unadjusted) </span><span class=\"pp-class-20 pa t77972 l77984 ls324\">in </span><span class=\"pp-class-20 pa t77972 l77985 ls322\">active </span><span class=\"pp-class-20 pa t77972 l77986 ls618\">markets </span><span class=\"pp-class-20 pa t77987 l6361 ls350\">for </span><span class=\"pp-class-20 pa t77987 l77988 ls2095\">identical </span><span class=\"pp-class-20 pa t77987 l77989 ls15\">assets </span><span class=\"pp-class-20 pa t77987 l77990 ls2778\">or </span><span class=\"pp-class-20 pa t77987 l77991 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77992 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77992 l77973 ls281\">2 </span><span class=\"pp-class-20 pa t77992 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77992 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77992 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77992 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77992 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77992 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77992 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77992 l77981 ls994\">inputs </span><span class=\"pp-class-20 pa t77992 l77993 ls1921\">other </span><span class=\"pp-class-20 pa t77992 l77994 ls289\">than </span><span class=\"pp-class-20 pa t77992 l77995 ls10\">quoted </span><span class=\"pp-class-20 pa t77992 l77996 ls2912\">prices </span><span class=\"pp-class-20 pa t77992 l30288 ls305\">included </span><span class=\"pp-class-20 pa t77997 l6361 ls365\">within </span><span class=\"pp-class-20 pa t77997 l77998 ls344\">Level </span><span class=\"pp-class-20 pa t77997 l77999\">1 </span><span class=\"pp-class-20 pa t77997 l78000 ls337\">that </span><span class=\"pp-class-20 pa t77997 l78001 ls305\">are </span><span class=\"pp-class-20 pa t77997 l78002 ls4480\">observable </span><span class=\"pp-class-20 pa t77997 l78003 ls350\">for </span><span class=\"pp-class-20 pa t77997 l78004 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78005 ls1230\">asset </span><span class=\"pp-class-20 pa t77997 l78006 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78007 ls66796\">liability, </span><span class=\"pp-class-20 pa t77997 l78008 ls2594\">either </span><span class=\"pp-class-20 pa t77997 l78009 ls8964\">directly </span><span class=\"pp-class-20 pa t77997 l78010 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t77997 l78011 ls624\">as </span><span class=\"pp-class-20 pa t77997 l78012 ls3526\">prices) </span><span class=\"pp-class-20 pa t77997 l78013 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78014 ls4795\">indirectly </span><span class=\"pp-class-20 pa t78015 l6361 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t78015 l78016 ls4282\">derived </span><span class=\"pp-class-20 pa t78015 l78017 ls1361\">from </span><span class=\"pp-class-20 pa t78015 l78018 ls1288\">prices).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t78019 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t78019 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t78019 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t78019 l77973 ls281\">3 </span><span class=\"pp-class-20 pa t78019 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t78019 l77975 ls643\">value </span><span class=\"pp-class-20 pa t78019 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t78019 l77977 ls305\">are </span><span class=\"pp-class-20 pa t78019 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t78019 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t78019 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t78019 l77981 ls3526\">valuation </span><span class=\"pp-class-20 pa t78019 l78020 ls2684\">techniques </span><span class=\"pp-class-20 pa t78019 l78021 ls337\">that </span><span class=\"pp-class-20 pa t78019 l78022 ls1123\">include </span><span class=\"pp-class-20 pa t78019 l78023 ls608\">input </span><span class=\"pp-class-20 pa t78019 l78024 ls350\">for </span><span class=\"pp-class-20 pa t78025 l6361 ls451\">the </span><span class=\"pp-class-20 pa t78025 l6442 ls1230\">asset </span><span class=\"pp-class-20 pa t78025 l78026 ls2778\">or </span><span class=\"pp-class-20 pa t78025 l78027 ls15987\">liability </span><span class=\"pp-class-20 pa t78025 l78028 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78029 ls305\">are </span><span class=\"pp-class-20 pa t78025 l78030 ls994\">not </span><span class=\"pp-class-20 pa t78025 l78031 ls6131\">based </span><span class=\"pp-class-20 pa t78025 l78032 ls313\">on </span><span class=\"pp-class-20 pa t78025 l78033 ls4480\">observable </span><span class=\"pp-class-20 pa t78025 l78034 ls4538\">market </span><span class=\"pp-class-20 pa t78025 l78035 ls2665\">data </span><span class=\"pp-class-20 pa t78025 l78036 ls2469\">(unobservable </span><span class=\"pp-class-20 pa t78025 l78037 ls14375\">input).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78038 l3 ls889\">The </span><span class=\"pp-class-20 pa t78038 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78038 l78039 ls1032\">values </span><span class=\"pp-class-20 pa t78038 l78040 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78041 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78042 ls344\">derivatives </span><span class=\"pp-class-20 pa t78038 l78043 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78044 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78045 ls1478\">Group </span><span class=\"pp-class-20 pa t78038 l78046 ls305\">are </span><span class=\"pp-class-20 pa t78038 l78047 ls6131\">based </span><span class=\"pp-class-20 pa t78038 l78048 ls313\">on </span><span class=\"pp-class-20 pa t78038 l78049 ls397\">level </span><span class=\"pp-class-20 pa t78038 l78050\">2 </span><span class=\"pp-class-20 pa t78038 l78051 ls994\">inputs </span><span class=\"pp-class-20 pa t78038 l78052 ls624\">as </span><span class=\"pp-class-20 pa t78038 l78053 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t78038 l78054 ls2537\">under </span><span class=\"pp-class-20 pa t78038 l78055 ls3773\">IFRS </span><span class=\"pp-class-20 pa t78038 l78056 ls78057\">7.27.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78058 l78039 ls643\">value </span><span class=\"pp-class-20 pa t78058 l78059 ls295\">of </span><span class=\"pp-class-20 pa t78058 l78060 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78061 ls1921\">other </span><span class=\"pp-class-20 pa t78058 l78062 ls2201\">non-current </span><span class=\"pp-class-20 pa t78058 l78063 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78058 l78064 ls464\">(put </span><span class=\"pp-class-20 pa t78058 l78065 ls2222\">options, </span><span class=\"pp-class-20 pa t78058 l78066 ls8148\">see </span><span class=\"pp-class-20 pa t78058 l78067 ls715\">note </span><span class=\"pp-class-20 pa t78058 l78068 ls1004\">25) </span><span class=\"pp-class-20 pa t78058 l78069 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78070 ls6131\">based </span><span class=\"pp-class-20 pa t78058 l78071 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78072 ls397\">level </span><span class=\"pp-class-20 pa t78058 l78073\">3 </span><span class=\"pp-class-20 pa t78058 l78074 ls663\">input.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__191": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__193": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7789\"><div class=\" w4676 h77136 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t77137 l3 ls64040\">25. </span><span class=\"pp-class-19 pa t77137 l77138 ls5099\">Other </span><span class=\"pp-class-19 pa t77137 l77139 ls7984\">liabilities</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77140 l3 ls889\">The </span><span class=\"pp-class-20 pa t77140 l77141 ls1921\">other </span><span class=\"pp-class-20 pa t77140 l77142 ls2201\">non-current </span><span class=\"pp-class-20 pa t77140 l77143 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77140 l77144 ls2424\">relate </span><span class=\"pp-class-20 pa t77140 l77145 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77146 ls4818\">put </span><span class=\"pp-class-20 pa t77140 l77147 ls293\">options </span><span class=\"pp-class-20 pa t77140 l77148 ls2326\">granted </span><span class=\"pp-class-20 pa t77140 l77149 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77150 ls4121\">third </span><span class=\"pp-class-20 pa t77140 l77151 ls975\">parties </span><span class=\"pp-class-20 pa t77140 l77152 ls285\">with </span><span class=\"pp-class-20 pa t77140 l77153 ls420\">respect </span><span class=\"pp-class-20 pa t77140 l77154 ls309\">to </span><span class=\"pp-class-20 pa t77140 l77155 ls451\">the </span><span class=\"pp-class-20 pa t77140 l77156 ls453\">remaining </span><span class=\"pp-class-20 pa t77157 l3 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77157 l77158 ls225\">interests </span><span class=\"pp-class-20 pa t77157 l77159 ls324\">in </span><span class=\"pp-class-20 pa t77157 l77160 ls794\">Natural </span><span class=\"pp-class-20 pa t77157 l77161 ls1361\">Balance </span><span class=\"pp-class-20 pa t77157 l77162 ls994\">Foods </span><span class=\"pp-class-20 pa t77157 l77163 ls1720\">Ltd., </span><span class=\"pp-class-20 pa t77157 l77164 ls1189\">where </span><span class=\"pp-class-20 pa t77157 l77165 ls1159\">these </span><span class=\"pp-class-20 pa t77157 l77166 ls4818\">put </span><span class=\"pp-class-20 pa t77157 l77167 ls293\">options </span><span class=\"pp-class-20 pa t77157 l77168 ls1478\">give </span><span class=\"pp-class-20 pa t77157 l77169 ls3507\">holders </span><span class=\"pp-class-20 pa t77157 l77170 ls451\">the </span><span class=\"pp-class-20 pa t77157 l77171 ls901\">right </span><span class=\"pp-class-20 pa t77157 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77172 l3 ls471\">sell </span><span class=\"pp-class-20 pa t77172 l77173 ls157\">(part </span><span class=\"pp-class-20 pa t77172 l77174 ls520\">of) </span><span class=\"pp-class-20 pa t77172 l77175 ls740\">their </span><span class=\"pp-class-20 pa t77172 l77176 ls2317\">investment </span><span class=\"pp-class-20 pa t77172 l77177 ls324\">in </span><span class=\"pp-class-20 pa t77172 l77178 ls377\">this </span><span class=\"pp-class-20 pa t77172 l77179 ls2035\">subsidiary. </span><span class=\"pp-class-20 pa t77172 l77180 ls534\">At </span><span class=\"pp-class-20 pa t77172 l77181 ls451\">the </span><span class=\"pp-class-20 pa t77172 l77182 ls2309\">end </span><span class=\"pp-class-20 pa t77172 l77183 ls295\">of </span><span class=\"pp-class-20 pa t77172 l77184 ls2447\">December </span><span class=\"pp-class-20 pa t77172 l77185 ls356\">2025, </span><span class=\"pp-class-20 pa t77172 l77186 ls548\">Lotus </span><span class=\"pp-class-20 pa t77172 l77187 ls634\">Bakeries </span><span class=\"pp-class-20 pa t77172 l77188 ls153\">held </span><span class=\"pp-class-20 pa t77172 l77189 ls77190\">97.9% </span><span class=\"pp-class-20 pa t77191 l3 ls295\">of </span><span class=\"pp-class-20 pa t77191 l5940 ls451\">the </span><span class=\"pp-class-20 pa t77191 l53664 ls4092\">shares, </span><span class=\"pp-class-20 pa t77191 l77192 ls285\">with </span><span class=\"pp-class-20 pa t77191 l77193 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77194 ls453\">remaining </span><span class=\"pp-class-20 pa t77191 l77195 ls37000\">2.1% </span><span class=\"pp-class-20 pa t77191 l77196 ls2097\">still </span><span class=\"pp-class-20 pa t77191 l77197 ls153\">held </span><span class=\"pp-class-20 pa t77191 l77198 ls409\">by </span><span class=\"pp-class-20 pa t77191 l77199 ls451\">the </span><span class=\"pp-class-20 pa t77191 l77200 ls713\">founders.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77201 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77201 l77202 ls4818\">put </span><span class=\"pp-class-20 pa t77201 l77203 ls293\">options </span><span class=\"pp-class-20 pa t77201 l77204 ls305\">are </span><span class=\"pp-class-20 pa t77201 l77205 ls2162\">unconditional </span><span class=\"pp-class-20 pa t77201 l77206 ls299\">and </span><span class=\"pp-class-20 pa t77201 l77207 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77208 ls4200\">exercise </span><span class=\"pp-class-20 pa t77201 l77209 ls4586\">price </span><span class=\"pp-class-20 pa t77201 l77210 ls88\">depends </span><span class=\"pp-class-20 pa t77201 l77211 ls313\">on </span><span class=\"pp-class-20 pa t77201 l77212 ls451\">the </span><span class=\"pp-class-20 pa t77201 l77213 ls516\">future </span><span class=\"pp-class-20 pa t77201 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77214 l3 ls229\">performance </span><span class=\"pp-class-20 pa t77214 l77215 ls7088\">(revenue </span><span class=\"pp-class-20 pa t77214 l77216 ls299\">and </span><span class=\"pp-class-20 pa t77214 l77217 ls1268\">operating </span><span class=\"pp-class-20 pa t77214 l77218 ls5559\">result) </span><span class=\"pp-class-20 pa t77214 l77219 ls295\">of </span><span class=\"pp-class-20 pa t77214 l77220 ls794\">Natural </span><span class=\"pp-class-20 pa t77214 l77221 ls1361\">Balance </span><span class=\"pp-class-20 pa t77214 l77222 ls994\">Foods </span><span class=\"pp-class-20 pa t77214 l77223 ls4795\">Ltd. </span><span class=\"pp-class-20 pa t77214 l77224 ls354\">In </span><span class=\"pp-class-20 pa t77214 l77225 ls3037\">accordance </span><span class=\"pp-class-20 pa t77214 l77226 ls285\">with </span><span class=\"pp-class-20 pa t77214 l77227 ls12244\">IAS </span><span class=\"pp-class-20 pa t77228 l3 ls188\">32, </span><span class=\"pp-class-20 pa t77228 l77229 ls1189\">where </span><span class=\"pp-class-20 pa t77228 l77230 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t77228 l77231 ls225\">interests </span><span class=\"pp-class-20 pa t77228 l77232 ls1610\">hold </span><span class=\"pp-class-20 pa t77228 l77233 ls4818\">put </span><span class=\"pp-class-20 pa t77228 l77234 ls293\">options </span><span class=\"pp-class-20 pa t77228 l77235 ls2975\">giving </span><span class=\"pp-class-20 pa t77228 l77236 ls299\">them </span><span class=\"pp-class-20 pa t77228 l77237 ls451\">the </span><span class=\"pp-class-20 pa t77228 l77238 ls901\">right </span><span class=\"pp-class-20 pa t77228 l77239 ls309\">to </span><span class=\"pp-class-20 pa t77228 l77240 ls471\">sell </span><span class=\"pp-class-20 pa t77228 l67870 ls740\">their </span><span class=\"pp-class-20 pa t77228 l77241 ls1203\">investment,</span><span class=\"pp-class-20 pa t77242 l3\">a </span><span class=\"pp-class-20 pa t77242 l7429 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77242 l77243 ls15987\">liability </span><span class=\"pp-class-20 pa t77242 l77244 ls324\">is </span><span class=\"pp-class-20 pa t77242 l77245 ls168\">recorded </span><span class=\"pp-class-20 pa t77242 l77246 ls350\">for </span><span class=\"pp-class-20 pa t77242 l77247 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77248 ls618\">present </span><span class=\"pp-class-20 pa t77242 l77249 ls643\">value </span><span class=\"pp-class-20 pa t77242 l77250 ls295\">of </span><span class=\"pp-class-20 pa t77242 l77251 ls451\">the </span><span class=\"pp-class-20 pa t77242 l77252 ls4200\">exercise </span><span class=\"pp-class-20 pa t77242 l54509 ls4586\">price </span><span class=\"pp-class-20 pa t77242 l77253 ls2274\">expected </span><span class=\"pp-class-20 pa t77242 l77254 ls309\">to </span><span class=\"pp-class-20 pa t77242 l77255 ls346\">be </span><span class=\"pp-class-20 pa t77242 l77256 ls806\">paid. </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls1233\">These </span><span class=\"pp-class-20 pa t77257 l77258 ls4818\">put </span><span class=\"pp-class-20 pa t77257 l77259 ls293\">options </span><span class=\"pp-class-20 pa t77257 l77260 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77261 xx96 ls1217\">classified </span><span class=\"pp-class-20 pa t77257 l77262 ls624\">as </span><span class=\"pp-class-20 pa t77257 l77263 ls397\">level </span><span class=\"pp-class-20 pa t77257 l77264\">3 </span><span class=\"pp-class-20 pa t77257 l77265 ls534\">instruments </span><span class=\"pp-class-20 pa t77257 l77266 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77267 ls3037\">accordance </span><span class=\"pp-class-20 pa t77257 l77268 ls285\">with </span><span class=\"pp-class-20 pa t77257 l77269 ls451\">the </span><span class=\"pp-class-20 pa t77257 l77270 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77271 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77272 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t77257 l316 ls295\">of </span><span class=\"pp-class-20 pa t20380 l3 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20380 l77273\">7 </span><span class=\"pp-class-20 pa t20380 l77274\">\u2013 </span><span class=\"pp-class-40 pa t20380 l77275 ls738\">Financial </span><span class=\"pp-class-40 pa t20380 l18445 ls3374\">Instruments: </span><span class=\"pp-class-40 pa t20380 l77276 ls1980\">Disclosures</span><span class=\"pp-class-20 pa t20380 l77277\">.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20409 l3 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77278 ls740\">counterpart </span><span class=\"pp-class-20 pa t20409 l77279 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77280 ls377\">this </span><span class=\"pp-class-20 pa t20409 l77281 ls15987\">liability </span><span class=\"pp-class-20 pa t20409 l77282 ls324\">is </span><span class=\"pp-class-20 pa t20409 l77283\">a </span><span class=\"pp-class-20 pa t20409 l77284 ls8595\">cancellation </span><span class=\"pp-class-20 pa t20409 l77285 ls295\">of </span><span class=\"pp-class-20 pa t20409 l48271 ls451\">the </span><span class=\"pp-class-20 pa t20409 l77286 ls3416\">underlying </span><span class=\"pp-class-20 pa t20409 l77287 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20409 l77288 ls1359\">interest. </span><span class=\"pp-class-20 pa t20409 l77289 ls889\">The </span><span class=\"pp-class-20 pa t20409 l77290 ls940\">difference </span><span class=\"pp-class-20 pa t20417 l3 ls1083\">between </span><span class=\"pp-class-20 pa t20417 l77291 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77292 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77293 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77294 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77295 ls1027\">non-controlling </span><span class=\"pp-class-20 pa t20417 l77296 ls397\">interest </span><span class=\"pp-class-20 pa t20417 l77297 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77298 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77299 ls3763\">fair </span><span class=\"pp-class-20 pa t20417 l77300 ls643\">value </span><span class=\"pp-class-20 pa t20417 l77301 ls295\">of </span><span class=\"pp-class-20 pa t20417 l77302 ls451\">the </span><span class=\"pp-class-20 pa t20417 l77303 ls15987\">liability </span><span class=\"pp-class-20 pa t20417 l77304 ls324\">is </span><span class=\"pp-class-20 pa t20417 l77305 ls2762\">added </span><span class=\"pp-class-20 pa t20417 l77306 ls309\">to </span><span class=\"pp-class-20 pa t20417 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20424 l3 ls1359\">consolidated </span><span class=\"pp-class-20 pa t20424 l62911 ls4591\">reserves, </span><span class=\"pp-class-20 pa t20424 l77307 ls631\">which </span><span class=\"pp-class-20 pa t20424 l77308 ls305\">are </span><span class=\"pp-class-20 pa t20424 l50443 ls305\">included </span><span class=\"pp-class-20 pa t20424 l77309 ls324\">in </span><span class=\"pp-class-20 pa t20424 l77310 ls2097\">shareholders\u2019 </span><span class=\"pp-class-20 pa t20424 l77311 ls5565\">equity.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__194": {
   "value": "<span class=\"pp-class-20 pa t20436 l3 ls889\">The </span><span class=\"pp-class-20 pa t20436 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t20436 l70639 ls2594\">current </span><span class=\"pp-class-20 pa t20436 l77312 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20436 l77313 ls1123\">include </span><span class=\"pp-class-20 pa t20436 l77314 ls1297\">mainly </span><span class=\"pp-class-20 pa t20436 l77315 ls3950\">accrued </span><span class=\"pp-class-20 pa t20436 l77316 ls4265\">expenses </span><span class=\"pp-class-20 pa t20436 l77317 ls299\">and </span><span class=\"pp-class-20 pa t20436 l77318 ls1051\">deferred </span><span class=\"pp-class-20 pa t20436 l77319 ls2172\">income.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__195": {
   "value": "<span class=\"pp-class-20 pa t20436 l3 ls889\">The </span><span class=\"pp-class-20 pa t20436 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t20436 l70639 ls2594\">current </span><span class=\"pp-class-20 pa t20436 l77312 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20436 l77313 ls1123\">include </span><span class=\"pp-class-20 pa t20436 l77314 ls1297\">mainly </span><span class=\"pp-class-20 pa t20436 l77315 ls3950\">accrued </span><span class=\"pp-class-20 pa t20436 l77316 ls4265\">expenses </span><span class=\"pp-class-20 pa t20436 l77317 ls299\">and </span><span class=\"pp-class-20 pa t20436 l77318 ls1051\">deferred </span><span class=\"pp-class-20 pa t20436 l77319 ls2172\">income.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__196": {
   "value": "<span class=\"pp-class-20 pa t20436 l3 ls889\">The </span><span class=\"pp-class-20 pa t20436 l21606 ls1921\">other </span><span class=\"pp-class-20 pa t20436 l70639 ls2594\">current </span><span class=\"pp-class-20 pa t20436 l77312 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20436 l77313 ls1123\">include </span><span class=\"pp-class-20 pa t20436 l77314 ls1297\">mainly </span><span class=\"pp-class-20 pa t20436 l77315 ls3950\">accrued </span><span class=\"pp-class-20 pa t20436 l77316 ls4265\">expenses </span><span class=\"pp-class-20 pa t20436 l77317 ls299\">and </span><span class=\"pp-class-20 pa t20436 l77318 ls1051\">deferred </span><span class=\"pp-class-20 pa t20436 l77319 ls2172\">income.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__200": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t77327 l3 ls77328\">26.1 </span><span class=\"pp-class-25 pa t77327 l77329 ls1730\">Accounting </span><span class=\"pp-class-25 pa t77327 l77330 ls110\">policy </span><span class=\"pp-class-25 pa t77327 l29926 ls13614\">relating </span><span class=\"pp-class-25 pa t77327 l77331 ls548\">to </span><span class=\"pp-class-25 pa t77327 l3164 ls192\">financial </span><span class=\"pp-class-25 pa t77327 l77332 ls5606\">assets</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20491 l3 ls889\">The </span><span class=\"pp-class-20 pa t20491 l77333 ls1478\">Group </span><span class=\"pp-class-20 pa t20491 l77334 xx96 ls3358\">classifies </span><span class=\"pp-class-20 pa t20491 l77335 ls248\">its </span><span class=\"pp-class-20 pa t20491 l77336 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77337 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77338 ls324\">in </span><span class=\"pp-class-20 pa t20491 l77339 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77340 ls2162\">following </span><span class=\"pp-class-20 pa t20491 l77341 ls6746\">categories: </span><span class=\"pp-class-20 pa t20491 l77342 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20491 l77343 ls15\">assets </span><span class=\"pp-class-20 pa t20491 l77344 ls1221\">at </span><span class=\"pp-class-20 pa t20491 l77345 ls3763\">fair </span><span class=\"pp-class-20 pa t20491 l77346 ls643\">value </span><span class=\"pp-class-20 pa t20491 l731 ls299\">and </span><span class=\"pp-class-20 pa t20496 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20496 l77347 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77348 ls1221\">at </span><span class=\"pp-class-20 pa t20496 l77349 ls4265\">amortised </span><span class=\"pp-class-20 pa t20496 l77350 ls876\">cost. </span><span class=\"pp-class-20 pa t20496 l77351 ls889\">The </span><span class=\"pp-class-20 pa t20496 l77352 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20496 l77353 ls88\">depends </span><span class=\"pp-class-20 pa t20496 l77354 ls313\">on </span><span class=\"pp-class-20 pa t20496 l77355 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77356 ls1301\">entity\u2019s </span><span class=\"pp-class-20 pa t20496 l77357 ls718\">business </span><span class=\"pp-class-20 pa t20496 l77358 ls9048\">model </span><span class=\"pp-class-20 pa t20496 l77359 ls350\">for </span><span class=\"pp-class-20 pa t20496 l77360 ls738\">managing </span><span class=\"pp-class-20 pa t20502 l3 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77361 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l77362 ls15\">assets </span><span class=\"pp-class-20 pa t20502 l77363 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77364 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77365 ls4706\">contractual </span><span class=\"pp-class-20 pa t20502 l77366 ls3820\">terms </span><span class=\"pp-class-20 pa t20502 l77367 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77368 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77369 ls436\">cash </span><span class=\"pp-class-20 pa t20502 l77370 xx96 ls707\">flows. </span><span class=\"pp-class-20 pa t20502 l77371 ls365\">Management </span><span class=\"pp-class-20 pa t20502 l77372 ls631\">determines </span><span class=\"pp-class-20 pa t20502 l77373 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77374 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t20509 l3 ls295\">of </span><span class=\"pp-class-20 pa t20509 l5940 ls248\">its </span><span class=\"pp-class-20 pa t20509 l77375 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20509 l77376 ls15\">assets </span><span class=\"pp-class-20 pa t20509 l77377 ls1221\">at </span><span class=\"pp-class-20 pa t20509 l77378 ls3146\">initial </span><span class=\"pp-class-20 pa t20509 l77379 ls1102\">recognition.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20530 l3 ls770\">Regular </span><span class=\"pp-class-20 pa t20530 l77380 ls1564\">purchases </span><span class=\"pp-class-20 pa t20530 l77381 ls299\">and </span><span class=\"pp-class-20 pa t20530 l77382 ls3675\">sales </span><span class=\"pp-class-20 pa t20530 l77383 ls295\">of </span><span class=\"pp-class-20 pa t20530 l77384 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20530 l77385 ls15\">assets </span><span class=\"pp-class-20 pa t20530 l77386 ls305\">are </span><span class=\"pp-class-20 pa t20530 l77387 ls1123\">recognised </span><span class=\"pp-class-20 pa t20530 l77388 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77389 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77390 ls901\">trade </span><span class=\"pp-class-20 pa t20530 l77391 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77392\">\u2013 </span><span class=\"pp-class-20 pa t20530 l77393 ls451\">the </span><span class=\"pp-class-20 pa t20530 l77394 ls2095\">date </span><span class=\"pp-class-20 pa t20530 l77395 ls313\">on </span><span class=\"pp-class-20 pa t20530 l77396 ls631\">which </span><span class=\"pp-class-20 pa t20530 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77397 l3 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l68546 ls1051\">commits </span><span class=\"pp-class-20 pa t77397 l77398 ls309\">to </span><span class=\"pp-class-20 pa t77397 l77399 ls3416\">purchase </span><span class=\"pp-class-20 pa t77397 l77400 ls2778\">or </span><span class=\"pp-class-20 pa t77397 l77401 ls471\">sell </span><span class=\"pp-class-20 pa t77397 l77402 ls15\">an </span><span class=\"pp-class-20 pa t77397 l77403 ls367\">asset.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77404 l3 ls534\">At </span><span class=\"pp-class-20 pa t77404 l77405 ls3146\">initial </span><span class=\"pp-class-20 pa t77404 l77406 ls1039\">recognition, </span><span class=\"pp-class-20 pa t77404 l77407 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77408 ls1478\">Group </span><span class=\"pp-class-20 pa t77404 l77409 ls2688\">measures </span><span class=\"pp-class-20 pa t77404 l77410\">a </span><span class=\"pp-class-20 pa t77404 l77411 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77404 l77412 ls1230\">asset </span><span class=\"pp-class-20 pa t77404 l77413 ls1221\">at </span><span class=\"pp-class-20 pa t77404 l49881 ls248\">its </span><span class=\"pp-class-20 pa t77404 l77414 ls3763\">fair </span><span class=\"pp-class-20 pa t77404 l77415 ls643\">value </span><span class=\"pp-class-20 pa t77404 l77416 ls186\">plus, </span><span class=\"pp-class-20 pa t77404 l77417 ls324\">in </span><span class=\"pp-class-20 pa t77404 l77418 ls451\">the </span><span class=\"pp-class-20 pa t77404 l77419 ls1607\">case </span><span class=\"pp-class-20 pa t77404 l77420 ls295\">of </span><span class=\"pp-class-20 pa t77404 l77421\">a </span><span class=\"pp-class-20 pa t77404 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77422 l3 ls1230\">asset </span><span class=\"pp-class-20 pa t77422 l77423 ls994\">not </span><span class=\"pp-class-20 pa t77422 l77424 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77425 ls3763\">fair </span><span class=\"pp-class-20 pa t77422 l77426 ls643\">value </span><span class=\"pp-class-20 pa t77422 l77427 ls629\">through </span><span class=\"pp-class-20 pa t77422 l77428 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77422 l77429 ls2778\">or </span><span class=\"pp-class-20 pa t77422 l77430 ls3551\">loss, </span><span class=\"pp-class-20 pa t77422 l77431 ls2639\">transaction </span><span class=\"pp-class-20 pa t77422 l77432 ls3473\">costs </span><span class=\"pp-class-20 pa t77422 l77433 ls337\">that </span><span class=\"pp-class-20 pa t77422 l77434 ls305\">are </span><span class=\"pp-class-20 pa t77422 l77435 ls8964\">directly </span><span class=\"pp-class-20 pa t77422 l77436 ls728\">attributable </span><span class=\"pp-class-20 pa t77422 l77437 ls309\">to </span><span class=\"pp-class-20 pa t77422 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77438 l3 ls3033\">acquisition </span><span class=\"pp-class-20 pa t77438 l77439 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77440 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77441 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77442 ls608\">asset. </span><span class=\"pp-class-20 pa t77438 l77443 ls3086\">Transaction </span><span class=\"pp-class-20 pa t77438 l77444 ls3473\">costs </span><span class=\"pp-class-20 pa t77438 l77445 ls295\">of </span><span class=\"pp-class-20 pa t77438 l77446 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77438 l77447 ls15\">assets </span><span class=\"pp-class-20 pa t77438 l77448 ls309\">carried </span><span class=\"pp-class-20 pa t77438 l77449 ls1221\">at </span><span class=\"pp-class-20 pa t77438 l77450 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l77451 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77452 ls629\">through </span><span class=\"pp-class-20 pa t77438 l67940 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l3 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l28406 ls1333\">loss </span><span class=\"pp-class-20 pa t77453 l63404 ls305\">are </span><span class=\"pp-class-20 pa t77453 l77454 ls3969\">expensed </span><span class=\"pp-class-20 pa t77453 l77455 ls324\">in </span><span class=\"pp-class-20 pa t77453 l77456 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77457 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77458 ls936\">loss.</span></p><div class=\"pp-class-4\" id=\"pp-id-7793\"><div class=\" w4676 h77463 pa t2 l3 wtro4 xx77464 tro6 xx77465\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t20377 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t20377 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t20377 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t20377 l77468 ls832\">amortised </span><span class=\"pp-class-69 pa t20377 l77469 ls389\">cost</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20380 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20380 l77470 ls15\">assets </span><span class=\"pp-class-20 pa t20380 l77471 ls397\">(such </span><span class=\"pp-class-20 pa t20380 l77472 ls624\">as </span><span class=\"pp-class-20 pa t20380 l77473 ls301\">loans, </span><span class=\"pp-class-20 pa t20380 l77474 ls901\">trade </span><span class=\"pp-class-20 pa t20380 l77475 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20380 l77476 ls1921\">other </span><span class=\"pp-class-20 pa t20380 l77477 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20380 l77478 ls3820\">assets, </span><span class=\"pp-class-20 pa t20380 l77479 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77480 ls299\">and </span><span class=\"pp-class-20 pa t20380 l77481 ls436\">cash </span><span class=\"pp-class-20 pa t20380 l77482 ls7088\">equivalents) </span><span class=\"pp-class-20 pa t20380 l69638 ls305\">are </span><span class=\"pp-class-20 pa t20392 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t20392 l77483 ls142\">measured </span><span class=\"pp-class-20 pa t20392 l77484 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77485 ls4265\">amortised </span><span class=\"pp-class-20 pa t20392 l77486 ls335\">cost </span><span class=\"pp-class-20 pa t20392 l77487 ls449\">using </span><span class=\"pp-class-20 pa t20392 l77488 ls451\">the </span><span class=\"pp-class-20 pa t20392 l77489 ls759\">effective </span><span class=\"pp-class-20 pa t20392 l77490 ls397\">interest </span><span class=\"pp-class-20 pa t20392 l77491 ls365\">method, </span><span class=\"pp-class-20 pa t20392 l77492 ls817\">less </span><span class=\"pp-class-20 pa t20392 l77493 ls2080\">any </span><span class=\"pp-class-20 pa t20392 l77494 ls3794\">impairment </span><span class=\"pp-class-20 pa t20392 l77495 ls110\">if </span><span class=\"pp-class-20 pa t20409 l3 ls151\">they </span><span class=\"pp-class-20 pa t20409 l77496 ls305\">are </span><span class=\"pp-class-20 pa t20409 l77497 ls153\">held </span><span class=\"pp-class-20 pa t20409 l77498 ls350\">for </span><span class=\"pp-class-20 pa t20409 l77499 ls337\">collection </span><span class=\"pp-class-20 pa t20409 l77500 ls295\">of </span><span class=\"pp-class-20 pa t20409 l77501 ls4706\">contractual </span><span class=\"pp-class-20 pa t20409 l77502 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77503 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77504 ls1189\">where </span><span class=\"pp-class-20 pa t20409 l77505 ls2309\">those </span><span class=\"pp-class-20 pa t20409 l77506 ls436\">cash </span><span class=\"pp-class-20 pa t20409 l77507 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t20409 l77508 ls551\">represent </span><span class=\"pp-class-20 pa t20409 l77509 ls199\">solely </span><span class=\"pp-class-20 pa t20409 l73590 ls3675\">payments </span><span class=\"pp-class-20 pa t20417 l3 ls295\">of </span><span class=\"pp-class-20 pa t20417 l5940 ls202\">principal </span><span class=\"pp-class-20 pa t20417 l77510 ls299\">and </span><span class=\"pp-class-20 pa t20417 l77511 ls7707\">interest.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20430 l3 ls438\">Other </span><span class=\"pp-class-20 pa t20430 l77512 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20430 l77513 ls15\">assets </span><span class=\"pp-class-20 pa t20430 l77514 ls1123\">include </span><span class=\"pp-class-20 pa t20430 l77515 ls110\">term </span><span class=\"pp-class-20 pa t20430 l77516 ls157\">deposits </span><span class=\"pp-class-20 pa t20430 l77517 ls285\">with </span><span class=\"pp-class-20 pa t20430 l77518 ls15\">an </span><span class=\"pp-class-20 pa t20430 l77519 ls2092\">original </span><span class=\"pp-class-20 pa t20430 l77520 ls2665\">maturity </span><span class=\"pp-class-20 pa t20430 l77521 ls891\">exceeding </span><span class=\"pp-class-20 pa t20430 l77522 ls449\">three </span><span class=\"pp-class-20 pa t20430 l77523 ls759\">months.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20444 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20444 l77524 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77525 ls1921\">other </span><span class=\"pp-class-20 pa t20444 l77526 ls493\">receivables </span><span class=\"pp-class-20 pa t20444 l77527 ls375\">after </span><span class=\"pp-class-20 pa t20444 l77528 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77529 ls365\">within </span><span class=\"pp-class-20 pa t20444 l77530 ls821\">one </span><span class=\"pp-class-20 pa t20444 l77531 ls389\">year </span><span class=\"pp-class-20 pa t20444 l77532 ls305\">are </span><span class=\"pp-class-20 pa t20444 l77533 ls1123\">recognised </span><span class=\"pp-class-20 pa t20444 l77534 ls13551\">initially </span><span class=\"pp-class-20 pa t20444 l77535 ls1221\">at </span><span class=\"pp-class-20 pa t20444 l77536 ls2639\">transaction </span><span class=\"pp-class-20 pa t20444 l77537 ls4586\">price </span><span class=\"pp-class-20 pa t20444 l731 ls299\">and </span><span class=\"pp-class-20 pa t77538 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t77538 l77539 ls142\">measured </span><span class=\"pp-class-20 pa t77538 l77540 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77541 ls4265\">amortised </span><span class=\"pp-class-20 pa t77538 l77542 ls4706\">cost, </span><span class=\"pp-class-20 pa t77538 l77543 ls5915\">i.e. </span><span class=\"pp-class-20 pa t77538 l77544 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77545 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77546 ls3509\">net </span><span class=\"pp-class-20 pa t77538 l77547 ls618\">present </span><span class=\"pp-class-20 pa t77538 l77548 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77549 ls295\">of </span><span class=\"pp-class-20 pa t77538 l77550 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77551 ls331\">receivable </span><span class=\"pp-class-20 pa t77538 l77552 ls713\">amount, </span><span class=\"pp-class-20 pa t77538 l35936 ls449\">using </span><span class=\"pp-class-20 pa t20446 l3 ls451\">the </span><span class=\"pp-class-20 pa t20446 l972 ls759\">effective </span><span class=\"pp-class-20 pa t20446 l77553 ls397\">interest </span><span class=\"pp-class-20 pa t20446 l77554 ls713\">rate </span><span class=\"pp-class-20 pa t20446 l77555 ls365\">method, </span><span class=\"pp-class-20 pa t20446 l51786 ls817\">less </span><span class=\"pp-class-20 pa t20446 l77556 ls1099\">allowances </span><span class=\"pp-class-20 pa t20446 l69618 ls350\">for </span><span class=\"pp-class-20 pa t20446 l77557 ls2958\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20464 l3 ls889\">The </span><span class=\"pp-class-20 pa t20464 l77558 ls1478\">Group </span><span class=\"pp-class-20 pa t20464 l77559 ls11460\">assesses </span><span class=\"pp-class-20 pa t20464 l77560 ls313\">on </span><span class=\"pp-class-20 pa t20464 l77561\">a </span><span class=\"pp-class-20 pa t20464 l77562 ls1017\">forward-looking </span><span class=\"pp-class-20 pa t20464 l77563 ls854\">basis </span><span class=\"pp-class-20 pa t20464 l77564 ls451\">the </span><span class=\"pp-class-20 pa t20464 l77565 ls2274\">expected </span><span class=\"pp-class-20 pa t20464 l77566 ls936\">credit </span><span class=\"pp-class-20 pa t20464 l760 ls110\">losses </span><span class=\"pp-class-20 pa t20464 l77567 ls229\">associated </span><span class=\"pp-class-20 pa t20464 l77568 ls285\">with </span><span class=\"pp-class-20 pa t20464 l77569 ls248\">its </span><span class=\"pp-class-20 pa t20464 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l3 ls15\">assets </span><span class=\"pp-class-20 pa t20472 l77570 ls309\">carried </span><span class=\"pp-class-20 pa t20472 l77571 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77572 ls4265\">amortised </span><span class=\"pp-class-20 pa t20472 l77573 ls876\">cost. </span><span class=\"pp-class-20 pa t20472 l77574 ls740\">For </span><span class=\"pp-class-20 pa t20472 l77575 ls901\">trade </span><span class=\"pp-class-20 pa t20472 l77576 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20472 l77577 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77578 ls1478\">Group </span><span class=\"pp-class-20 pa t20472 l77579 ls759\">applies </span><span class=\"pp-class-20 pa t20472 l77580 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77581 xx96 ls389\">simplified </span><span class=\"pp-class-20 pa t20472 l77582 ls367\">approach </span><span class=\"pp-class-20 pa t20472 l3876 ls324\">in </span><span class=\"pp-class-20 pa t20479 l3 ls3037\">accordance </span><span class=\"pp-class-20 pa t20479 l77583 ls285\">with </span><span class=\"pp-class-20 pa t20479 l77584 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20479 l77585\">9 </span><span class=\"pp-class-20 pa t20479 l77586\">\u2013 </span><span class=\"pp-class-40 pa t20479 l77587 ls738\">Financial </span><span class=\"pp-class-40 pa t20479 l77588 ls2701\">Instruments</span><span class=\"pp-class-20 pa t20479 l67597\">, </span><span class=\"pp-class-20 pa t20479 l77589 ls631\">which </span><span class=\"pp-class-20 pa t20479 l77590 ls1507\">requires </span><span class=\"pp-class-20 pa t20479 l77591 ls2274\">expected </span><span class=\"pp-class-20 pa t20479 l77592 ls274\">lifetime </span><span class=\"pp-class-20 pa t20479 l77593 ls110\">losses </span><span class=\"pp-class-20 pa t20479 l77594 ls309\">to </span><span class=\"pp-class-20 pa t20479 l77595 ls346\">be </span><span class=\"pp-class-20 pa t20479 l77596 ls1123\">recognised </span><span class=\"pp-class-20 pa t20491 l3 ls1361\">from </span><span class=\"pp-class-20 pa t20491 l9723 ls3146\">initial </span><span class=\"pp-class-20 pa t20491 l77597 ls2378\">recognition </span><span class=\"pp-class-20 pa t20491 l77598 ls295\">of </span><span class=\"pp-class-20 pa t20491 l77599 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77600 ls1445\">receivables.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20502 l3 ls889\">The </span><span class=\"pp-class-20 pa t20502 l77601 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77602 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77603 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77604 ls1206\">allowance </span><span class=\"pp-class-20 pa t20502 l77605 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77606 ls5425\">deducted </span><span class=\"pp-class-20 pa t20502 l77607 ls1361\">from </span><span class=\"pp-class-20 pa t20502 l77608 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77609 ls4157\">carrying </span><span class=\"pp-class-20 pa t20502 l77610 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77611 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77612 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77613 ls1230\">asset </span><span class=\"pp-class-20 pa t20502 l77614 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77615 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77616 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77617 ls324\">in </span><span class=\"pp-class-20 pa t20502 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20509 l3 ls397\">statement </span><span class=\"pp-class-20 pa t20509 l77618 ls295\">of </span><span class=\"pp-class-20 pa t20509 l77619 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t20509 l77620 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77621 ls1333\">loss </span><span class=\"pp-class-20 pa t20509 l77622 ls2537\">under </span><span class=\"pp-class-20 pa t20509 l77623 ls926\">\u201cImpairment </span><span class=\"pp-class-20 pa t20509 l77624 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77625 ls424\">inventories </span><span class=\"pp-class-20 pa t20509 l46645 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77626 ls901\">trade </span><span class=\"pp-class-20 pa t20509 l77627 ls14375\">receivables\u201d.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t77628 l3 ls592\">Financial </span><span class=\"pp-class-69 pa t77628 l77466 ls4243\">assets </span><span class=\"pp-class-69 pa t77628 l77467 ls3969\">at </span><span class=\"pp-class-69 pa t77628 l77468 ls1988\">fair </span><span class=\"pp-class-69 pa t77628 l77629 ls2948\">value</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77397 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t77397 l77630 ls15\">assets </span><span class=\"pp-class-20 pa t77397 l77631 ls1221\">at </span><span class=\"pp-class-20 pa t77397 l77632 ls3763\">fair </span><span class=\"pp-class-20 pa t77397 l77633 ls643\">value </span><span class=\"pp-class-20 pa t77397 l77634 ls2594\">consist </span><span class=\"pp-class-20 pa t77397 l77635 ls295\">of </span><span class=\"pp-class-20 pa t77397 l77636 ls817\">equity </span><span class=\"pp-class-20 pa t77397 l77637 ls534\">instruments </span><span class=\"pp-class-20 pa t77397 l77638 ls153\">held </span><span class=\"pp-class-20 pa t77397 l77639 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77640 ls835\">companies </span><span class=\"pp-class-20 pa t77397 l77641 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77642 ls631\">which </span><span class=\"pp-class-20 pa t77397 l77643 ls451\">the </span><span class=\"pp-class-20 pa t77397 l77644 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l77645 ls4733\">does </span><span class=\"pp-class-20 pa t77397 l64508 ls994\">not </span><span class=\"pp-class-20 pa t77646 l3 ls4200\">exercise </span><span class=\"pp-class-20 pa t77646 l77647 ls3520\">control </span><span class=\"pp-class-20 pa t77646 l77648 ls4532\">nor </span><span class=\"pp-class-20 pa t77646 l10763 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t77646 l77649 xx96 ls1004\">influence.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p></div></div><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__202": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20444 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20444 l77524 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77525 ls1921\">other </span><span class=\"pp-class-20 pa t20444 l77526 ls493\">receivables </span><span class=\"pp-class-20 pa t20444 l77527 ls375\">after </span><span class=\"pp-class-20 pa t20444 l77528 ls299\">and </span><span class=\"pp-class-20 pa t20444 l77529 ls365\">within </span><span class=\"pp-class-20 pa t20444 l77530 ls821\">one </span><span class=\"pp-class-20 pa t20444 l77531 ls389\">year </span><span class=\"pp-class-20 pa t20444 l77532 ls305\">are </span><span class=\"pp-class-20 pa t20444 l77533 ls1123\">recognised </span><span class=\"pp-class-20 pa t20444 l77534 ls13551\">initially </span><span class=\"pp-class-20 pa t20444 l77535 ls1221\">at </span><span class=\"pp-class-20 pa t20444 l77536 ls2639\">transaction </span><span class=\"pp-class-20 pa t20444 l77537 ls4586\">price </span><span class=\"pp-class-20 pa t20444 l731 ls299\">and </span><span class=\"pp-class-20 pa t77538 l3 ls738\">subsequently </span><span class=\"pp-class-20 pa t77538 l77539 ls142\">measured </span><span class=\"pp-class-20 pa t77538 l77540 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77541 ls4265\">amortised </span><span class=\"pp-class-20 pa t77538 l77542 ls4706\">cost, </span><span class=\"pp-class-20 pa t77538 l77543 ls5915\">i.e. </span><span class=\"pp-class-20 pa t77538 l77544 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77545 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77546 ls3509\">net </span><span class=\"pp-class-20 pa t77538 l77547 ls618\">present </span><span class=\"pp-class-20 pa t77538 l77548 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77549 ls295\">of </span><span class=\"pp-class-20 pa t77538 l77550 ls451\">the </span><span class=\"pp-class-20 pa t77538 l77551 ls331\">receivable </span><span class=\"pp-class-20 pa t77538 l77552 ls713\">amount, </span><span class=\"pp-class-20 pa t77538 l35936 ls449\">using </span><span class=\"pp-class-20 pa t20446 l3 ls451\">the </span><span class=\"pp-class-20 pa t20446 l972 ls759\">effective </span><span class=\"pp-class-20 pa t20446 l77553 ls397\">interest </span><span class=\"pp-class-20 pa t20446 l77554 ls713\">rate </span><span class=\"pp-class-20 pa t20446 l77555 ls365\">method, </span><span class=\"pp-class-20 pa t20446 l51786 ls817\">less </span><span class=\"pp-class-20 pa t20446 l77556 ls1099\">allowances </span><span class=\"pp-class-20 pa t20446 l69618 ls350\">for </span><span class=\"pp-class-20 pa t20446 l77557 ls2958\">impairment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20464 l3 ls889\">The </span><span class=\"pp-class-20 pa t20464 l77558 ls1478\">Group </span><span class=\"pp-class-20 pa t20464 l77559 ls11460\">assesses </span><span class=\"pp-class-20 pa t20464 l77560 ls313\">on </span><span class=\"pp-class-20 pa t20464 l77561\">a </span><span class=\"pp-class-20 pa t20464 l77562 ls1017\">forward-looking </span><span class=\"pp-class-20 pa t20464 l77563 ls854\">basis </span><span class=\"pp-class-20 pa t20464 l77564 ls451\">the </span><span class=\"pp-class-20 pa t20464 l77565 ls2274\">expected </span><span class=\"pp-class-20 pa t20464 l77566 ls936\">credit </span><span class=\"pp-class-20 pa t20464 l760 ls110\">losses </span><span class=\"pp-class-20 pa t20464 l77567 ls229\">associated </span><span class=\"pp-class-20 pa t20464 l77568 ls285\">with </span><span class=\"pp-class-20 pa t20464 l77569 ls248\">its </span><span class=\"pp-class-20 pa t20464 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l3 ls15\">assets </span><span class=\"pp-class-20 pa t20472 l77570 ls309\">carried </span><span class=\"pp-class-20 pa t20472 l77571 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77572 ls4265\">amortised </span><span class=\"pp-class-20 pa t20472 l77573 ls876\">cost. </span><span class=\"pp-class-20 pa t20472 l77574 ls740\">For </span><span class=\"pp-class-20 pa t20472 l77575 ls901\">trade </span><span class=\"pp-class-20 pa t20472 l77576 ls1089\">receivables, </span><span class=\"pp-class-20 pa t20472 l77577 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77578 ls1478\">Group </span><span class=\"pp-class-20 pa t20472 l77579 ls759\">applies </span><span class=\"pp-class-20 pa t20472 l77580 ls451\">the </span><span class=\"pp-class-20 pa t20472 l77581 xx96 ls389\">simplified </span><span class=\"pp-class-20 pa t20472 l77582 ls367\">approach </span><span class=\"pp-class-20 pa t20472 l3876 ls324\">in </span><span class=\"pp-class-20 pa t20479 l3 ls3037\">accordance </span><span class=\"pp-class-20 pa t20479 l77583 ls285\">with </span><span class=\"pp-class-20 pa t20479 l77584 ls3773\">IFRS </span><span class=\"pp-class-20 pa t20479 l77585\">9 </span><span class=\"pp-class-20 pa t20479 l77586\">\u2013 </span><span class=\"pp-class-40 pa t20479 l77587 ls738\">Financial </span><span class=\"pp-class-40 pa t20479 l77588 ls2701\">Instruments</span><span class=\"pp-class-20 pa t20479 l67597\">, </span><span class=\"pp-class-20 pa t20479 l77589 ls631\">which </span><span class=\"pp-class-20 pa t20479 l77590 ls1507\">requires </span><span class=\"pp-class-20 pa t20479 l77591 ls2274\">expected </span><span class=\"pp-class-20 pa t20479 l77592 ls274\">lifetime </span><span class=\"pp-class-20 pa t20479 l77593 ls110\">losses </span><span class=\"pp-class-20 pa t20479 l77594 ls309\">to </span><span class=\"pp-class-20 pa t20479 l77595 ls346\">be </span><span class=\"pp-class-20 pa t20479 l77596 ls1123\">recognised </span><span class=\"pp-class-20 pa t20491 l3 ls1361\">from </span><span class=\"pp-class-20 pa t20491 l9723 ls3146\">initial </span><span class=\"pp-class-20 pa t20491 l77597 ls2378\">recognition </span><span class=\"pp-class-20 pa t20491 l77598 ls295\">of </span><span class=\"pp-class-20 pa t20491 l77599 ls451\">the </span><span class=\"pp-class-20 pa t20491 l77600 ls1445\">receivables.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20502 l3 ls889\">The </span><span class=\"pp-class-20 pa t20502 l77601 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77602 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77603 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77604 ls1206\">allowance </span><span class=\"pp-class-20 pa t20502 l77605 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77606 ls5425\">deducted </span><span class=\"pp-class-20 pa t20502 l77607 ls1361\">from </span><span class=\"pp-class-20 pa t20502 l77608 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77609 ls4157\">carrying </span><span class=\"pp-class-20 pa t20502 l77610 ls689\">amount </span><span class=\"pp-class-20 pa t20502 l77611 ls295\">of </span><span class=\"pp-class-20 pa t20502 l77612 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77613 ls1230\">asset </span><span class=\"pp-class-20 pa t20502 l77614 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77615 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77616 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77617 ls324\">in </span><span class=\"pp-class-20 pa t20502 l2292 ls451\">the </span><span class=\"pp-class-20 pa t20509 l3 ls397\">statement </span><span class=\"pp-class-20 pa t20509 l77618 ls295\">of </span><span class=\"pp-class-20 pa t20509 l77619 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t20509 l77620 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77621 ls1333\">loss </span><span class=\"pp-class-20 pa t20509 l77622 ls2537\">under </span><span class=\"pp-class-20 pa t20509 l77623 ls926\">\u201cImpairment </span><span class=\"pp-class-20 pa t20509 l77624 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77625 ls424\">inventories </span><span class=\"pp-class-20 pa t20509 l46645 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77626 ls901\">trade </span><span class=\"pp-class-20 pa t20509 l77627 ls14375\">receivables\u201d.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__203": {
   "value": "<span class=\"pp-class-20 pa t77397 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t77397 l77630 ls15\">assets </span><span class=\"pp-class-20 pa t77397 l77631 ls1221\">at </span><span class=\"pp-class-20 pa t77397 l77632 ls3763\">fair </span><span class=\"pp-class-20 pa t77397 l77633 ls643\">value </span><span class=\"pp-class-20 pa t77397 l77634 ls2594\">consist </span><span class=\"pp-class-20 pa t77397 l77635 ls295\">of </span><span class=\"pp-class-20 pa t77397 l77636 ls817\">equity </span><span class=\"pp-class-20 pa t77397 l77637 ls534\">instruments </span><span class=\"pp-class-20 pa t77397 l77638 ls153\">held </span><span class=\"pp-class-20 pa t77397 l77639 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77640 ls835\">companies </span><span class=\"pp-class-20 pa t77397 l77641 ls324\">in </span><span class=\"pp-class-20 pa t77397 l77642 ls631\">which </span><span class=\"pp-class-20 pa t77397 l77643 ls451\">the </span><span class=\"pp-class-20 pa t77397 l77644 ls1478\">Group </span><span class=\"pp-class-20 pa t77397 l77645 ls4733\">does </span><span class=\"pp-class-20 pa t77397 l64508 ls994\">not </span><span class=\"pp-class-20 pa t77646 l3 ls4200\">exercise </span><span class=\"pp-class-20 pa t77646 l77647 ls3520\">control </span><span class=\"pp-class-20 pa t77646 l77648 ls4532\">nor </span><span class=\"pp-class-20 pa t77646 l10763 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t77646 l77649 xx96 ls1004\">influence.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__206": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77422 l3 ls8530\">An </span><span class=\"pp-class-20 pa t77422 l77650 ls920\">irrevocable </span><span class=\"pp-class-20 pa t77422 l77651 ls1032\">election </span><span class=\"pp-class-20 pa t77422 l77652 ls342\">can </span><span class=\"pp-class-20 pa t77422 l77653 ls346\">be </span><span class=\"pp-class-20 pa t77422 l77654 ls449\">made </span><span class=\"pp-class-20 pa t77422 l77655 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77656 ls3146\">initial </span><span class=\"pp-class-20 pa t77422 l77657 ls2378\">recognition </span><span class=\"pp-class-20 pa t77422 l77658 ls309\">to </span><span class=\"pp-class-20 pa t77422 l77659 ls777\">measure </span><span class=\"pp-class-20 pa t77422 l77660 ls451\">the </span><span class=\"pp-class-20 pa t77422 l77661 ls2317\">investment </span><span class=\"pp-class-20 pa t77422 l77662 ls738\">subsequently </span><span class=\"pp-class-20 pa t77422 l77663 ls1221\">at </span><span class=\"pp-class-20 pa t77422 l77664 ls3763\">fair </span><span class=\"pp-class-20 pa t77438 l3 ls643\">value </span><span class=\"pp-class-20 pa t77438 l77665 ls629\">through </span><span class=\"pp-class-20 pa t77438 l77666 ls1921\">other </span><span class=\"pp-class-20 pa t77438 l77667 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77438 l6280 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77668 ls509\">(FVTOCI), </span><span class=\"pp-class-20 pa t77438 l77669 ls285\">with </span><span class=\"pp-class-20 pa t77438 l77670 ls180\">dividend </span><span class=\"pp-class-20 pa t77438 l77671 ls2639\">income </span><span class=\"pp-class-20 pa t77438 l77672 ls1123\">recognised </span><span class=\"pp-class-20 pa t77438 l77673 ls324\">in </span><span class=\"pp-class-20 pa t77438 l77674 ls451\">the </span><span class=\"pp-class-20 pa t77438 l77675 ls397\">statement </span><span class=\"pp-class-20 pa t77453 l3 ls295\">of </span><span class=\"pp-class-20 pa t77453 l77676 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t77453 l77677 ls2778\">or </span><span class=\"pp-class-20 pa t77453 l77678 ls161\">loss. </span><span class=\"pp-class-20 pa t77453 l77679 ls471\">This </span><span class=\"pp-class-20 pa t77453 l77680 xx96 ls1903\">classification </span><span class=\"pp-class-20 pa t77453 l77681 ls324\">is </span><span class=\"pp-class-20 pa t77453 l77682 ls168\">determined </span><span class=\"pp-class-20 pa t77453 l77683 ls313\">on </span><span class=\"pp-class-20 pa t77453 l77684 ls15\">an </span><span class=\"pp-class-20 pa t77453 l77685 ls218\">instrument-by-instrument </span><span class=\"pp-class-20 pa t77453 l77686 ls411\">basis. </span><span class=\"pp-class-20 pa t77453 l77687 ls279\">As </span><span class=\"pp-class-20 pa t77453 l77688 ls1982\">such, </span><span class=\"pp-class-20 pa t77453 l77689 ls669\">changes </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77257 l3 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77691 ls3763\">fair </span><span class=\"pp-class-20 pa t77257 l77692 ls643\">value </span><span class=\"pp-class-20 pa t77257 l77693 ls305\">are </span><span class=\"pp-class-20 pa t77257 l77694 ls8964\">directly </span><span class=\"pp-class-20 pa t77257 l77695 ls1123\">recognised </span><span class=\"pp-class-20 pa t77257 l77696 ls324\">in </span><span class=\"pp-class-20 pa t77257 l77697\">a </span><span class=\"pp-class-20 pa t77257 l77698 ls4538\">separate </span><span class=\"pp-class-20 pa t77257 l77699 ls411\">component </span><span class=\"pp-class-20 pa t77257 l77700 ls295\">of </span><span class=\"pp-class-20 pa t77257 l77701 ls1921\">other </span><span class=\"pp-class-20 pa t77257 l77702 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t77257 l77703 ls1059\">income. </span><span class=\"pp-class-20 pa t77257 l77704 ls740\">For </span><span class=\"pp-class-20 pa t77257 l77705 ls383\">listed </span><span class=\"pp-class-20 pa t20380 l3 ls4706\">companies, </span><span class=\"pp-class-20 pa t20380 l77706 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77707 ls509\">share </span><span class=\"pp-class-20 pa t20380 l77708 ls4586\">price </span><span class=\"pp-class-20 pa t20380 l77709 ls324\">is </span><span class=\"pp-class-20 pa t20380 l77710 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77711 ls1126\">best </span><span class=\"pp-class-20 pa t20380 l77712 ls1089\">estimate </span><span class=\"pp-class-20 pa t20380 l77713 ls295\">of </span><span class=\"pp-class-20 pa t20380 l77714 ls451\">the </span><span class=\"pp-class-20 pa t20380 l77715 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77716 ls1078\">value. </span><span class=\"pp-class-20 pa t20380 l77717 ls6746\">Investments </span><span class=\"pp-class-20 pa t20380 l77718 ls350\">for </span><span class=\"pp-class-20 pa t20380 l77719 ls631\">which </span><span class=\"pp-class-20 pa t20380 l77720 ls9996\">no </span><span class=\"pp-class-20 pa t20380 l77721 ls3763\">fair </span><span class=\"pp-class-20 pa t20380 l77722 ls643\">value </span><span class=\"pp-class-20 pa t20380 l341 ls342\">can </span><span class=\"pp-class-20 pa t20392 l3 ls346\">be </span><span class=\"pp-class-20 pa t20392 l50784 ls222\">determined, </span><span class=\"pp-class-20 pa t20392 l77723 ls305\">are </span><span class=\"pp-class-20 pa t20392 l77724 ls1123\">recognised </span><span class=\"pp-class-20 pa t20392 l77725 ls1221\">at </span><span class=\"pp-class-20 pa t20392 l77726 ls759\">historical </span><span class=\"pp-class-20 pa t20392 l77727 ls7071\">cost.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__211": {
   "value": "<span class=\"pp-class-20 pa t77538 l3 ls940\">Interest-bearing </span><span class=\"pp-class-20 pa t77538 l77759 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77538 l77760 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77538 l77761 ls305\">are </span><span class=\"pp-class-20 pa t77538 l26449 ls13551\">initially </span><span class=\"pp-class-20 pa t77538 l77762 ls1123\">recognised </span><span class=\"pp-class-20 pa t77538 l77763 ls1221\">at </span><span class=\"pp-class-20 pa t77538 l77764 ls3763\">fair </span><span class=\"pp-class-20 pa t77538 l77765 ls643\">value </span><span class=\"pp-class-20 pa t77538 l77766 ls817\">less </span><span class=\"pp-class-20 pa t77538 l77767 ls333\">direct </span><span class=\"pp-class-20 pa t77538 l77768 ls728\">attributable </span><span class=\"pp-class-20 pa t77538 l41233 ls2639\">transaction </span><span class=\"pp-class-20 pa t20446 l3 ls2080\">costs. </span><span class=\"pp-class-20 pa t20446 l77769 ls1982\">After </span><span class=\"pp-class-20 pa t20446 l77770 ls3146\">initial </span><span class=\"pp-class-20 pa t20446 l77771 ls1039\">recognition, </span><span class=\"pp-class-20 pa t20446 l77772 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77773 ls3696\">interest-bearing </span><span class=\"pp-class-20 pa t20446 l77774 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20446 l77775 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20446 l77776 ls305\">are </span><span class=\"pp-class-20 pa t20446 l77777 ls1123\">recognised </span><span class=\"pp-class-20 pa t20446 l77778 ls1221\">at </span><span class=\"pp-class-20 pa t20446 l77779 ls451\">the </span><span class=\"pp-class-20 pa t20446 l77780 ls4265\">amortised </span><span class=\"pp-class-20 pa t20456 l3 ls335\">cost </span><span class=\"pp-class-20 pa t20456 l71846 ls4586\">price </span><span class=\"pp-class-20 pa t20456 l77781 ls6131\">based </span><span class=\"pp-class-20 pa t20456 l77782 ls313\">on </span><span class=\"pp-class-20 pa t20456 l77783 ls451\">the </span><span class=\"pp-class-20 pa t20456 l77784 ls759\">effective </span><span class=\"pp-class-20 pa t20456 l77785 ls397\">interest </span><span class=\"pp-class-20 pa t20456 l77786 ls713\">rate </span><span class=\"pp-class-20 pa t20456 l77787 ls2326\">method.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__213": {
   "value": "<span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__214": {
   "value": "<span class=\"pp-class-20 pa t20472 l3 ls4010\">Trade </span><span class=\"pp-class-20 pa t20472 l77788 ls373\">payables </span><span class=\"pp-class-20 pa t20472 l77789 ls299\">and </span><span class=\"pp-class-20 pa t20472 l77790 ls1921\">other </span><span class=\"pp-class-20 pa t20472 l77791 ls909\">debts </span><span class=\"pp-class-20 pa t20472 l77792 ls305\">are </span><span class=\"pp-class-20 pa t20472 l77793 ls1123\">recognised </span><span class=\"pp-class-20 pa t20472 l77794 ls1221\">at </span><span class=\"pp-class-20 pa t20472 l77795 ls740\">their </span><span class=\"pp-class-20 pa t20472 l77796 ls2041\">nominal </span><span class=\"pp-class-20 pa t20472 l77797 ls1078\">value. </span><span class=\"pp-class-20 pa t20472 l77798\">A </span><span class=\"pp-class-20 pa t20472 l77799 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20472 l77800 ls453\">obligation </span><span class=\"pp-class-20 pa t20472 l9300 ls324\">is </span><span class=\"pp-class-20 pa t20472 l77801 ls779\">derecognised </span><span class=\"pp-class-20 pa t20479 l3 ls1333\">once </span><span class=\"pp-class-20 pa t20479 l77802 ls451\">the </span><span class=\"pp-class-20 pa t20479 l77803 ls453\">obligation </span><span class=\"pp-class-20 pa t20479 l77804 ls324\">is </span><span class=\"pp-class-20 pa t20479 l77805 xx96 ls138\">fulfilled, </span><span class=\"pp-class-20 pa t20479 l77806 ls557\">settled </span><span class=\"pp-class-20 pa t20479 l77807 ls2778\">or </span><span class=\"pp-class-20 pa t20479 l77808 ls214\">lapsed.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__215": {
   "value": "<span class=\"pp-class-20 pa t20496 l3 ls352\">Financial </span><span class=\"pp-class-20 pa t20496 l77809 ls15\">assets </span><span class=\"pp-class-20 pa t20496 l77810 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77811 ls2399\">liabilities </span><span class=\"pp-class-20 pa t20496 l77812 ls305\">are </span><span class=\"pp-class-20 pa t20496 l77813 ls740\">offset </span><span class=\"pp-class-20 pa t20496 l77814 ls299\">and </span><span class=\"pp-class-20 pa t20496 l77815 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77816 ls3509\">net </span><span class=\"pp-class-20 pa t20496 l77817 ls689\">amount </span><span class=\"pp-class-20 pa t20496 l77818 ls324\">is </span><span class=\"pp-class-20 pa t20496 l77819 ls3615\">reported </span><span class=\"pp-class-20 pa t20496 l77820 ls324\">in </span><span class=\"pp-class-20 pa t20496 l77821 ls451\">the </span><span class=\"pp-class-20 pa t20496 l77822 ls397\">statement </span><span class=\"pp-class-20 pa t20496 l77823 ls295\">of </span><span class=\"pp-class-20 pa t20496 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t20502 l3 ls2053\">position </span><span class=\"pp-class-20 pa t20502 l77824 ls2137\">when </span><span class=\"pp-class-20 pa t20502 l77825 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77826 ls324\">is </span><span class=\"pp-class-20 pa t20502 l77827\">a </span><span class=\"pp-class-20 pa t20502 l77828 ls138\">legally </span><span class=\"pp-class-20 pa t20502 l77829 ls1668\">enforceable </span><span class=\"pp-class-20 pa t20502 l77830 ls901\">right </span><span class=\"pp-class-20 pa t20502 l77831 ls309\">to </span><span class=\"pp-class-20 pa t20502 l77832 ls740\">offset </span><span class=\"pp-class-20 pa t20502 l77833 ls451\">the </span><span class=\"pp-class-20 pa t20502 l77834 ls1123\">recognised </span><span class=\"pp-class-20 pa t20502 l77835 ls468\">amounts </span><span class=\"pp-class-20 pa t20502 l77836 ls299\">and </span><span class=\"pp-class-20 pa t20502 l77837 ls669\">there </span><span class=\"pp-class-20 pa t20502 l77838 ls324\">is </span><span class=\"pp-class-20 pa t20502 l18221 ls15\">an </span><span class=\"pp-class-20 pa t20509 l3 ls3033\">intention </span><span class=\"pp-class-20 pa t20509 l77839 ls309\">to </span><span class=\"pp-class-20 pa t20509 l77840 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77841 ls313\">on </span><span class=\"pp-class-20 pa t20509 l77842\">a </span><span class=\"pp-class-20 pa t20509 l77843 ls3509\">net </span><span class=\"pp-class-20 pa t20509 l77844 ls854\">basis </span><span class=\"pp-class-20 pa t20509 l77845 ls2778\">or </span><span class=\"pp-class-20 pa t20509 l77846 ls940\">realise </span><span class=\"pp-class-20 pa t20509 l77847 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77848 ls1230\">asset </span><span class=\"pp-class-20 pa t20509 l77849 ls299\">and </span><span class=\"pp-class-20 pa t20509 l77850 ls379\">settle </span><span class=\"pp-class-20 pa t20509 l77851 ls451\">the </span><span class=\"pp-class-20 pa t20509 l77852 ls15987\">liability </span><span class=\"pp-class-20 pa t20509 l77853 ls10457\">simultaneously.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__220": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l61090 ls3763\">fair </span><span class=\"pp-class-20 pa t77933 l77934 ls643\">value </span><span class=\"pp-class-20 pa t77933 l77935 ls295\">of </span><span class=\"pp-class-20 pa t77933 l77936 ls451\">the </span><span class=\"pp-class-20 pa t77933 l77937 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77933 l77938 ls15\">assets </span><span class=\"pp-class-20 pa t77933 l77939 ls299\">and </span><span class=\"pp-class-20 pa t77933 l77940 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77933 l77941 ls142\">measured </span><span class=\"pp-class-20 pa t77933 l77942 ls1221\">at </span><span class=\"pp-class-20 pa t77933 l77943 ls4265\">amortised </span><span class=\"pp-class-20 pa t77933 l77944 ls335\">cost </span><span class=\"pp-class-20 pa t77933 l77945 ls3127\">approximate </span><span class=\"pp-class-20 pa t77933 l77946 ls740\">their </span><span class=\"pp-class-20 pa t77933 l77947 ls4157\">carrying </span><span class=\"pp-class-20 pa t77948 l3 ls2317\">amount.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77949 l3 ls889\">The </span><span class=\"pp-class-20 pa t77949 l77950 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t77949 l77951 ls534\">instruments </span><span class=\"pp-class-20 pa t77949 l77952 ls142\">measured </span><span class=\"pp-class-20 pa t77949 l77953 ls1221\">at </span><span class=\"pp-class-20 pa t77949 l77954 ls3763\">fair </span><span class=\"pp-class-20 pa t77949 l77955 ls643\">value </span><span class=\"pp-class-20 pa t77949 l77956 ls305\">are </span><span class=\"pp-class-20 pa t77949 l77957 ls233\">grouped </span><span class=\"pp-class-20 pa t77949 l77958 ls1113\">into </span><span class=\"pp-class-20 pa t77949 l77959 ls3049\">Levels </span><span class=\"pp-class-20 pa t77949 l77960\">1 </span><span class=\"pp-class-20 pa t77949 l77961 ls309\">to </span><span class=\"pp-class-20 pa t77949 l77962\">3 </span><span class=\"pp-class-20 pa t77949 l77963 ls6131\">based </span><span class=\"pp-class-20 pa t77949 l77964 ls313\">on </span><span class=\"pp-class-20 pa t77949 l77965 ls451\">the </span><span class=\"pp-class-20 pa t77949 l77966 ls2127\">degree </span><span class=\"pp-class-20 pa t77949 l2232 ls309\">to </span><span class=\"pp-class-20 pa t77967 l3 ls631\">which </span><span class=\"pp-class-20 pa t77967 l7507 ls451\">the </span><span class=\"pp-class-20 pa t77967 l77968 ls3763\">fair </span><span class=\"pp-class-20 pa t77967 l77969 ls643\">value </span><span class=\"pp-class-20 pa t77967 l77970 ls324\">is </span><span class=\"pp-class-20 pa t77967 l77971 ls581\">observable:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77972 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77972 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77972 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77972 l77973 ls281\">1 </span><span class=\"pp-class-20 pa t77972 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77972 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77972 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77972 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77972 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77972 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77972 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77972 l77981 ls10\">quoted </span><span class=\"pp-class-20 pa t77972 l77982 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l77983 ls10552\">(unadjusted) </span><span class=\"pp-class-20 pa t77972 l77984 ls324\">in </span><span class=\"pp-class-20 pa t77972 l77985 ls322\">active </span><span class=\"pp-class-20 pa t77972 l77986 ls618\">markets </span><span class=\"pp-class-20 pa t77987 l6361 ls350\">for </span><span class=\"pp-class-20 pa t77987 l77988 ls2095\">identical </span><span class=\"pp-class-20 pa t77987 l77989 ls15\">assets </span><span class=\"pp-class-20 pa t77987 l77990 ls2778\">or </span><span class=\"pp-class-20 pa t77987 l77991 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t77992 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t77992 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t77992 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t77992 l77973 ls281\">2 </span><span class=\"pp-class-20 pa t77992 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t77992 l77975 ls643\">value </span><span class=\"pp-class-20 pa t77992 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t77992 l77977 ls305\">are </span><span class=\"pp-class-20 pa t77992 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t77992 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t77992 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t77992 l77981 ls994\">inputs </span><span class=\"pp-class-20 pa t77992 l77993 ls1921\">other </span><span class=\"pp-class-20 pa t77992 l77994 ls289\">than </span><span class=\"pp-class-20 pa t77992 l77995 ls10\">quoted </span><span class=\"pp-class-20 pa t77992 l77996 ls2912\">prices </span><span class=\"pp-class-20 pa t77992 l30288 ls305\">included </span><span class=\"pp-class-20 pa t77997 l6361 ls365\">within </span><span class=\"pp-class-20 pa t77997 l77998 ls344\">Level </span><span class=\"pp-class-20 pa t77997 l77999\">1 </span><span class=\"pp-class-20 pa t77997 l78000 ls337\">that </span><span class=\"pp-class-20 pa t77997 l78001 ls305\">are </span><span class=\"pp-class-20 pa t77997 l78002 ls4480\">observable </span><span class=\"pp-class-20 pa t77997 l78003 ls350\">for </span><span class=\"pp-class-20 pa t77997 l78004 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78005 ls1230\">asset </span><span class=\"pp-class-20 pa t77997 l78006 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78007 ls66796\">liability, </span><span class=\"pp-class-20 pa t77997 l78008 ls2594\">either </span><span class=\"pp-class-20 pa t77997 l78009 ls8964\">directly </span><span class=\"pp-class-20 pa t77997 l78010 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t77997 l78011 ls624\">as </span><span class=\"pp-class-20 pa t77997 l78012 ls3526\">prices) </span><span class=\"pp-class-20 pa t77997 l78013 ls2778\">or </span><span class=\"pp-class-20 pa t77997 l78014 ls4795\">indirectly </span><span class=\"pp-class-20 pa t78015 l6361 ls1834\">(i.e. </span><span class=\"pp-class-20 pa t78015 l78016 ls4282\">derived </span><span class=\"pp-class-20 pa t78015 l78017 ls1361\">from </span><span class=\"pp-class-20 pa t78015 l78018 ls1288\">prices).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t78019 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t78019 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t78019 l6361 ls344\">Level </span><span class=\"pp-class-20 pa t78019 l77973 ls281\">3 </span><span class=\"pp-class-20 pa t78019 l77974 ls3763\">fair </span><span class=\"pp-class-20 pa t78019 l77975 ls643\">value </span><span class=\"pp-class-20 pa t78019 l77976 ls322\">measurements </span><span class=\"pp-class-20 pa t78019 l77977 ls305\">are </span><span class=\"pp-class-20 pa t78019 l77978 ls2309\">those </span><span class=\"pp-class-20 pa t78019 l77979 ls4282\">derived </span><span class=\"pp-class-20 pa t78019 l77980 ls1361\">from </span><span class=\"pp-class-20 pa t78019 l77981 ls3526\">valuation </span><span class=\"pp-class-20 pa t78019 l78020 ls2684\">techniques </span><span class=\"pp-class-20 pa t78019 l78021 ls337\">that </span><span class=\"pp-class-20 pa t78019 l78022 ls1123\">include </span><span class=\"pp-class-20 pa t78019 l78023 ls608\">input </span><span class=\"pp-class-20 pa t78019 l78024 ls350\">for </span><span class=\"pp-class-20 pa t78025 l6361 ls451\">the </span><span class=\"pp-class-20 pa t78025 l6442 ls1230\">asset </span><span class=\"pp-class-20 pa t78025 l78026 ls2778\">or </span><span class=\"pp-class-20 pa t78025 l78027 ls15987\">liability </span><span class=\"pp-class-20 pa t78025 l78028 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78029 ls305\">are </span><span class=\"pp-class-20 pa t78025 l78030 ls994\">not </span><span class=\"pp-class-20 pa t78025 l78031 ls6131\">based </span><span class=\"pp-class-20 pa t78025 l78032 ls313\">on </span><span class=\"pp-class-20 pa t78025 l78033 ls4480\">observable </span><span class=\"pp-class-20 pa t78025 l78034 ls4538\">market </span><span class=\"pp-class-20 pa t78025 l78035 ls2665\">data </span><span class=\"pp-class-20 pa t78025 l78036 ls2469\">(unobservable </span><span class=\"pp-class-20 pa t78025 l78037 ls14375\">input).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78038 l3 ls889\">The </span><span class=\"pp-class-20 pa t78038 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78038 l78039 ls1032\">values </span><span class=\"pp-class-20 pa t78038 l78040 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78041 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78042 ls344\">derivatives </span><span class=\"pp-class-20 pa t78038 l78043 ls295\">of </span><span class=\"pp-class-20 pa t78038 l78044 ls451\">the </span><span class=\"pp-class-20 pa t78038 l78045 ls1478\">Group </span><span class=\"pp-class-20 pa t78038 l78046 ls305\">are </span><span class=\"pp-class-20 pa t78038 l78047 ls6131\">based </span><span class=\"pp-class-20 pa t78038 l78048 ls313\">on </span><span class=\"pp-class-20 pa t78038 l78049 ls397\">level </span><span class=\"pp-class-20 pa t78038 l78050\">2 </span><span class=\"pp-class-20 pa t78038 l78051 ls994\">inputs </span><span class=\"pp-class-20 pa t78038 l78052 ls624\">as </span><span class=\"pp-class-20 pa t78038 l78053 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t78038 l78054 ls2537\">under </span><span class=\"pp-class-20 pa t78038 l78055 ls3773\">IFRS </span><span class=\"pp-class-20 pa t78038 l78056 ls78057\">7.27.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l21606 ls3763\">fair </span><span class=\"pp-class-20 pa t78058 l78039 ls643\">value </span><span class=\"pp-class-20 pa t78058 l78059 ls295\">of </span><span class=\"pp-class-20 pa t78058 l78060 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78061 ls1921\">other </span><span class=\"pp-class-20 pa t78058 l78062 ls2201\">non-current </span><span class=\"pp-class-20 pa t78058 l78063 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78058 l78064 ls464\">(put </span><span class=\"pp-class-20 pa t78058 l78065 ls2222\">options, </span><span class=\"pp-class-20 pa t78058 l78066 ls8148\">see </span><span class=\"pp-class-20 pa t78058 l78067 ls715\">note </span><span class=\"pp-class-20 pa t78058 l78068 ls1004\">25) </span><span class=\"pp-class-20 pa t78058 l78069 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78070 ls6131\">based </span><span class=\"pp-class-20 pa t78058 l78071 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78072 ls397\">level </span><span class=\"pp-class-20 pa t78058 l78073\">3 </span><span class=\"pp-class-20 pa t78058 l78074 ls663\">input.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__221": {
   "value": "<span class=\"pp-class-20 pa t78075 l3 ls8777\">No </span><span class=\"pp-class-20 pa t78075 l17973 ls1051\">transfers </span><span class=\"pp-class-20 pa t78075 l78076 ls1083\">between </span><span class=\"pp-class-20 pa t78075 l78077 ls451\">the </span><span class=\"pp-class-20 pa t78075 l78078 ls1070\">different </span><span class=\"pp-class-20 pa t78075 l78079 ls3763\">fair </span><span class=\"pp-class-20 pa t78075 l78080 ls643\">value </span><span class=\"pp-class-20 pa t78075 l78081 ls1359\">hierarchy </span><span class=\"pp-class-20 pa t78075 l78082 ls876\">levels </span><span class=\"pp-class-20 pa t78075 l78083 ls6326\">took </span><span class=\"pp-class-20 pa t78075 l78084 ls557\">place </span><span class=\"pp-class-20 pa t78075 l78085 ls324\">in </span><span class=\"pp-class-20 pa t78075 l78086 ls689\">2025 </span><span class=\"pp-class-20 pa t78075 l78087 ls299\">and </span><span class=\"pp-class-20 pa t78075 l78088 ls5035\">2024.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__222": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7799\"><div class=\" w4676 h78093 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t46977 l3 ls78094\">26.4 </span><span class=\"pp-class-25 pa t46977 l78095 ls192\">Financial </span><span class=\"pp-class-25 pa t46977 l78096 ls15\">risk </span><span class=\"pp-class-25 pa t46977 l78097 ls4256\">management</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t69333 l3 ls889\">The </span><span class=\"pp-class-20 pa t69333 l78098 ls348\">Group's </span><span class=\"pp-class-20 pa t69333 l71591 ls1219\">activities </span><span class=\"pp-class-20 pa t69333 l78099 ls7997\">expose </span><span class=\"pp-class-20 pa t69333 l78100 ls449\">it </span><span class=\"pp-class-20 pa t69333 l78101 ls309\">to </span><span class=\"pp-class-20 pa t69333 l78102\">a </span><span class=\"pp-class-20 pa t69333 l78103 ls438\">variety </span><span class=\"pp-class-20 pa t69333 l78104 ls295\">of </span><span class=\"pp-class-20 pa t69333 l78105 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t69333 l78106 ls4116\">risks: </span><span class=\"pp-class-20 pa t69333 l78107 ls4538\">market </span><span class=\"pp-class-20 pa t69333 l78108 ls1877\">risk </span><span class=\"pp-class-20 pa t69333 l78109 ls3500\">(including </span><span class=\"pp-class-20 pa t69333 l78110 ls468\">currency </span><span class=\"pp-class-20 pa t69333 l78111 ls811\">risk, </span><span class=\"pp-class-20 pa t69333 l78112 ls397\">interest </span><span class=\"pp-class-20 pa t46987 l3 ls713\">rate </span><span class=\"pp-class-20 pa t46987 l78113 ls1877\">risk </span><span class=\"pp-class-20 pa t46987 l78114 ls299\">and </span><span class=\"pp-class-20 pa t46987 l78115 ls715\">commodity </span><span class=\"pp-class-20 pa t46987 l78116 ls4586\">price </span><span class=\"pp-class-20 pa t46987 l78117 ls1588\">risk), </span><span class=\"pp-class-20 pa t46987 l78118 ls936\">credit </span><span class=\"pp-class-20 pa t46987 l78119 ls1877\">risk </span><span class=\"pp-class-20 pa t46987 l78120 ls299\">and </span><span class=\"pp-class-20 pa t46987 l78121 ls651\">liquidity </span><span class=\"pp-class-20 pa t46987 l78122 ls3820\">risk.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78123 l3 ls534\">Currency </span><span class=\"pp-class-69 pa t78123 l78124 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t47036 l3 ls889\">The </span><span class=\"pp-class-20 pa t47036 l78125 ls713\">functional </span><span class=\"pp-class-20 pa t47036 l78126 ls468\">currency </span><span class=\"pp-class-20 pa t47036 l78127 ls295\">of </span><span class=\"pp-class-20 pa t47036 l78128 ls451\">the </span><span class=\"pp-class-20 pa t47036 l78129 ls283\">company </span><span class=\"pp-class-20 pa t47036 l78130 ls324\">is </span><span class=\"pp-class-20 pa t47036 l78131 ls1321\">EUR, </span><span class=\"pp-class-20 pa t47036 l78132 ls631\">which </span><span class=\"pp-class-20 pa t47036 l78133 ls324\">is </span><span class=\"pp-class-20 pa t47036 l78134 ls520\">also </span><span class=\"pp-class-20 pa t47036 l78135 ls451\">the </span><span class=\"pp-class-20 pa t47036 l78136 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t47036 l78137 ls1478\">reporting </span><span class=\"pp-class-20 pa t47036 l78138 ls2955\">currency. </span><span class=\"pp-class-20 pa t47036 l78139 ls13555\">Translation </span><span class=\"pp-class-20 pa t47052 l3 ls2097\">gains </span><span class=\"pp-class-20 pa t47052 l78140 ls2778\">or </span><span class=\"pp-class-20 pa t47052 l78141 ls110\">losses </span><span class=\"pp-class-20 pa t47052 l78142 ls337\">that </span><span class=\"pp-class-20 pa t47052 l78143 ls352\">result </span><span class=\"pp-class-20 pa t47052 l78144 ls1361\">from </span><span class=\"pp-class-20 pa t47052 l78145 ls3416\">remeasuring </span><span class=\"pp-class-20 pa t47052 l54140 ls1059\">foreign </span><span class=\"pp-class-20 pa t47052 l78146 ls3794\">subsidiaries\u2019 </span><span class=\"pp-class-20 pa t47052 l78147 ls1144\">local </span><span class=\"pp-class-20 pa t47052 l78148 ls142\">currencies </span><span class=\"pp-class-20 pa t47052 l78149 ls309\">to </span><span class=\"pp-class-20 pa t47052 l78150 ls324\">EUR </span><span class=\"pp-class-20 pa t47052 l78151 ls305\">are </span><span class=\"pp-class-20 pa t47052 l78152 ls168\">recorded </span><span class=\"pp-class-20 pa t47052 l3876 ls324\">in </span><span class=\"pp-class-20 pa t78153 l3 ls1921\">other </span><span class=\"pp-class-20 pa t78153 l78154 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t78153 l78155 ls1059\">income. </span><span class=\"pp-class-20 pa t78153 l78156 ls1912\">Foreign </span><span class=\"pp-class-20 pa t78153 l78157 ls468\">currency </span><span class=\"pp-class-20 pa t78153 l78158 ls3675\">transactions </span><span class=\"pp-class-20 pa t78153 l78159 ls238\">resulting </span><span class=\"pp-class-20 pa t78153 l75631 ls324\">in </span><span class=\"pp-class-20 pa t78153 l78160 ls2097\">gains </span><span class=\"pp-class-20 pa t78153 l78161 ls2778\">or </span><span class=\"pp-class-20 pa t78153 l78162 ls110\">losses </span><span class=\"pp-class-20 pa t78153 l78163 ls305\">are </span><span class=\"pp-class-20 pa t78153 l78164 ls168\">recorded </span><span class=\"pp-class-20 pa t78153 l3876 ls324\">in </span><span class=\"pp-class-20 pa t47062 l3 ls451\">the </span><span class=\"pp-class-20 pa t47062 l972 ls1359\">consolidated </span><span class=\"pp-class-20 pa t47062 l78165 ls397\">statement </span><span class=\"pp-class-20 pa t47062 l78166 ls295\">of </span><span class=\"pp-class-20 pa t47062 l78167 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t47062 l78168 ls2778\">or </span><span class=\"pp-class-20 pa t47062 l78169 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t47092 l3 ls279\">As </span><span class=\"pp-class-20 pa t47092 l78170 ls451\">the </span><span class=\"pp-class-20 pa t47092 l78171 ls1478\">Group </span><span class=\"pp-class-20 pa t47092 l78172 ls324\">is </span><span class=\"pp-class-20 pa t47092 l78173 ls1268\">operating </span><span class=\"pp-class-20 pa t47092 l78174 ls324\">in </span><span class=\"pp-class-20 pa t47092 l78175 ls4818\">various </span><span class=\"pp-class-20 pa t47092 l78176 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t47092 l78177 ls285\">with </span><span class=\"pp-class-20 pa t47092 l78178 ls1070\">different </span><span class=\"pp-class-20 pa t47092 l78179 ls1137\">currencies, </span><span class=\"pp-class-20 pa t47092 l78180 ls451\">the </span><span class=\"pp-class-20 pa t47092 l78181 ls1478\">Group </span><span class=\"pp-class-20 pa t47092 l78182 ls324\">is </span><span class=\"pp-class-20 pa t47092 l78183 ls389\">subject </span><span class=\"pp-class-20 pa t47092 l78184 ls309\">to </span><span class=\"pp-class-20 pa t47092 l78185 ls1059\">foreign </span><span class=\"pp-class-20 pa t47107 l3 ls468\">currency </span><span class=\"pp-class-20 pa t47107 l78186 ls4532\">risks. </span><span class=\"pp-class-20 pa t47107 l78187 ls889\">The </span><span class=\"pp-class-20 pa t47107 l78188 ls178\">main </span><span class=\"pp-class-20 pa t47107 l78189 ls1059\">foreign </span><span class=\"pp-class-20 pa t47107 l78190 ls468\">currency </span><span class=\"pp-class-20 pa t47107 l78191 ls3675\">transactions </span><span class=\"pp-class-20 pa t47107 l78192 ls29285\">(mainly </span><span class=\"pp-class-20 pa t47107 l78193 ls3675\">sales </span><span class=\"pp-class-20 pa t47107 l78194 ls299\">and </span><span class=\"pp-class-20 pa t47107 l78195 ls3416\">purchase </span><span class=\"pp-class-20 pa t47107 l78196 ls2540\">transactions) </span><span class=\"pp-class-20 pa t47107 l78197 ls715\">take </span><span class=\"pp-class-20 pa t47122 l3 ls557\">place </span><span class=\"pp-class-20 pa t47122 l78198 ls324\">in </span><span class=\"pp-class-20 pa t47122 l78199 ls7744\">USD, </span><span class=\"pp-class-20 pa t47122 l78200 ls1755\">GBP, </span><span class=\"pp-class-20 pa t47122 l78201 ls511\">THB, </span><span class=\"pp-class-20 pa t47122 l78202 ls960\">SEK, </span><span class=\"pp-class-20 pa t47122 l78203 ls11446\">ZAR, </span><span class=\"pp-class-20 pa t47122 l78204 ls1672\">CNY, </span><span class=\"pp-class-20 pa t47122 l78205 ls3778\">KRW, </span><span class=\"pp-class-20 pa t47122 l78206 ls4058\">CZK </span><span class=\"pp-class-20 pa t47122 l78207 ls299\">and </span><span class=\"pp-class-20 pa t47122 l78208 ls1803\">CHF. </span><span class=\"pp-class-20 pa t47122 l78209 ls889\">The </span><span class=\"pp-class-20 pa t47122 l78210 ls1478\">Group </span><span class=\"pp-class-20 pa t47122 l78211 ls3416\">did </span><span class=\"pp-class-20 pa t47122 l78212 ls994\">not </span><span class=\"pp-class-20 pa t47122 l78213 ls83\">enter </span><span class=\"pp-class-20 pa t47122 l78214 ls1113\">into </span><span class=\"pp-class-20 pa t47122 l78215 ls2080\">any </span><span class=\"pp-class-20 pa t47122 l78216 ls468\">currency </span><span class=\"pp-class-20 pa t78217 l3 ls342\">hedging </span><span class=\"pp-class-20 pa t78217 l78218 ls1157\">arrangements </span><span class=\"pp-class-20 pa t78217 l78219 ls324\">in </span><span class=\"pp-class-20 pa t78217 l78220 ls2080\">order </span><span class=\"pp-class-20 pa t78217 l78221 ls309\">to </span><span class=\"pp-class-20 pa t78217 l78222 ls478\">cover </span><span class=\"pp-class-20 pa t78217 l78223 ls377\">this </span><span class=\"pp-class-20 pa t78217 l78224 ls3820\">risk.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78225 l3 ls889\">The </span><span class=\"pp-class-20 pa t78225 l78226 ls1478\">Group </span><span class=\"pp-class-20 pa t78225 l78227 ls553\">actively </span><span class=\"pp-class-20 pa t78225 l78228 ls1123\">monitors </span><span class=\"pp-class-20 pa t78225 l78229 ls248\">its </span><span class=\"pp-class-20 pa t78225 l78230 ls1247\">transactional </span><span class=\"pp-class-20 pa t78225 l78231 ls468\">currency </span><span class=\"pp-class-20 pa t78225 l78232 ls4329\">exposures </span><span class=\"pp-class-20 pa t78225 l78233 ls299\">and </span><span class=\"pp-class-20 pa t78225 l78234 ls311\">consequently </span><span class=\"pp-class-20 pa t78225 l78235 ls2092\">takes </span><span class=\"pp-class-20 pa t78225 l78236 ls720\">actions </span><span class=\"pp-class-20 pa t78225 l2232 ls309\">to </span><span class=\"pp-class-20 pa t78237 l3 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78237 l78238 ls2080\">any </span><span class=\"pp-class-20 pa t78237 l78239 ls16127\">risks </span><span class=\"pp-class-20 pa t78237 l78240 ls553\">related </span><span class=\"pp-class-20 pa t78237 l78241 ls309\">to </span><span class=\"pp-class-20 pa t78237 l78242 ls451\">the </span><span class=\"pp-class-20 pa t78237 l78243 ls2053\">outstanding </span><span class=\"pp-class-20 pa t78237 l78244 ls1059\">foreign </span><span class=\"pp-class-20 pa t78237 l78245 ls468\">currency </span><span class=\"pp-class-20 pa t78237 l78246 ls493\">positions.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7800\"><div class=\" w4676 h74063 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t77933 l21607 ls365\">table </span><span class=\"pp-class-20 pa t77933 l74937 ls1449\">presents </span><span class=\"pp-class-20 pa t77933 l74938 ls451\">the </span><span class=\"pp-class-20 pa t77933 l74939 ls4157\">carrying </span><span class=\"pp-class-20 pa t77933 l78247 ls468\">amounts </span><span class=\"pp-class-20 pa t77933 l78248 ls295\">of </span><span class=\"pp-class-20 pa t77933 l78249 ls451\">the </span><span class=\"pp-class-20 pa t77933 l78250 ls348\">Group's </span><span class=\"pp-class-20 pa t77933 l78251 ls178\">main </span><span class=\"pp-class-20 pa t77933 l78252 ls1059\">foreign </span><span class=\"pp-class-20 pa t77933 l67309 ls468\">currency </span><span class=\"pp-class-20 pa t77933 l78253 ls4200\">denominated </span><span class=\"pp-class-20 pa t77948 l3 ls6305\">monetary </span><span class=\"pp-class-20 pa t77948 l78254 ls15\">assets </span><span class=\"pp-class-20 pa t77948 l78255 ls299\">and </span><span class=\"pp-class-20 pa t77948 l78256 ls6305\">monetary </span><span class=\"pp-class-20 pa t77948 l78257 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77948 l78258 ls1221\">at </span><span class=\"pp-class-20 pa t77948 l78259 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78260 ls2309\">end </span><span class=\"pp-class-20 pa t77948 l78261 ls295\">of </span><span class=\"pp-class-20 pa t77948 l78262 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78263 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7801\"><div class=\" w4676 h78264 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78265 l78266\">Assets</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78265 l78267 ls2597\">Liabilities</span></p></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t78268 l23115\">IN </span><span class=\"pp-class-150 pa t78268 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t78268 l63719\">OF </span><span class=\"pp-class-150 pa t78268 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l78269\">Dec. </span><span class=\"pp-class-118 pa t78268 l78270\">31, </span><span class=\"pp-class-118 pa t78268 l27655\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l78271\">Dec. </span><span class=\"pp-class-118 pa t78268 l78272\">31, </span><span class=\"pp-class-118 pa t78268 l78273\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l77880\">Dec. </span><span class=\"pp-class-118 pa t78268 l77881\">31, </span><span class=\"pp-class-118 pa t78268 l77882\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l77883\">Dec. </span><span class=\"pp-class-118 pa t78268 l77884\">31, </span><span class=\"pp-class-118 pa t78268 l77885\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l23115\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78275\">758,432</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78276\">604,904</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78277\">(998,597)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78278\">(832,565)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l23115\">USD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78275\">181,420</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78276\">193,049</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78277\">(166,002)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78278\">(171,356)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l23115\">THB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78281\">63,749</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78282\">36,395</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78283\">(63,326)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78284\">(37,973)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l23115 ls7143\">GBP</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78281\">61,734</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78282\">64,791</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78283\">(48,236)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78284\">(42,923)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l23115\">ZAR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78281\">12,020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78282\">12,167</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78283\">(11,536)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78284\">(11,870)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l23115\">SEK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78288\">9,988</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78289\">2,029</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78290\">(2,873)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78291\">(2,941)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l23115 ls7143\">CNY</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78288\">8,738</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78289\">6,971</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78290\">(1,886)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78291\">(1,664)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l23115\">CHF</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78288\">3,791</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78289\">1,784</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78294\">(378)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78295\">(40)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l23115\">CAD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78288\">2,053</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78297\">146</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78294\">(353)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78298\">(126)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l23115 ls1216\">KRW</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78288\">1,668</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78289\">2,856</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78294\">(126)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78298\">(139)</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7802\"><div class=\" w4676 h78300 pa t2 l3 wtro4 xx78301 tro6 xx78302\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78303 l3 ls2594\">Interest </span><span class=\"pp-class-69 pa t78303 l78304 ls2469\">rate </span><span class=\"pp-class-69 pa t78303 l78305 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15874 l3 ls889\">The </span><span class=\"pp-class-20 pa t15874 l78306 ls1478\">Group </span><span class=\"pp-class-20 pa t15874 l78307 ls324\">is </span><span class=\"pp-class-20 pa t15874 l78308 ls8875\">exposed </span><span class=\"pp-class-20 pa t15874 l78309 ls309\">to </span><span class=\"pp-class-20 pa t15874 l71334 ls397\">interest </span><span class=\"pp-class-20 pa t15874 l78310 ls713\">rate </span><span class=\"pp-class-20 pa t15874 l78311 ls1877\">risk </span><span class=\"pp-class-20 pa t15874 l78312 ls90\">because </span><span class=\"pp-class-20 pa t15874 l78313 ls178\">entities </span><span class=\"pp-class-20 pa t15874 l75291 ls324\">in </span><span class=\"pp-class-20 pa t15874 l78314 ls451\">the </span><span class=\"pp-class-20 pa t15874 l78315 ls1478\">Group </span><span class=\"pp-class-20 pa t15874 l78316 ls854\">borrow </span><span class=\"pp-class-20 pa t15874 l78317 ls3049\">funds </span><span class=\"pp-class-20 pa t15874 l78318 ls1221\">at </span><span class=\"pp-class-20 pa t15874 l78319 ls235\">both </span><span class=\"pp-class-20 pa t15874 l78320 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t15874 l731 ls299\">and </span><span class=\"pp-class-20 pa t15878 l3 xx96 ls540\">floating </span><span class=\"pp-class-20 pa t15878 l78321 ls397\">interest </span><span class=\"pp-class-20 pa t15878 l78322 ls2041\">rates. </span><span class=\"pp-class-20 pa t15878 l78323 ls889\">The </span><span class=\"pp-class-20 pa t15878 l78324 ls1877\">risk </span><span class=\"pp-class-20 pa t15878 l78325 ls324\">is </span><span class=\"pp-class-20 pa t15878 l78326 ls770\">managed </span><span class=\"pp-class-20 pa t15878 l78327 ls409\">by </span><span class=\"pp-class-20 pa t15878 l78328 ls451\">the </span><span class=\"pp-class-20 pa t15878 l78329 ls1478\">Group </span><span class=\"pp-class-20 pa t15878 l78330 ls409\">by </span><span class=\"pp-class-20 pa t15878 l78331 ls9937\">maintaining </span><span class=\"pp-class-20 pa t15878 l78332 ls15\">an </span><span class=\"pp-class-20 pa t15878 l78333 ls540\">appropriate </span><span class=\"pp-class-20 pa t15878 l78334 ls608\">mix </span><span class=\"pp-class-20 pa t15878 l68544 ls1083\">between </span><span class=\"pp-class-20 pa t15883 l3 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t15883 l78335 ls299\">and </span><span class=\"pp-class-20 pa t15883 l78336 xx96 ls540\">floating </span><span class=\"pp-class-20 pa t15883 l78337 ls713\">rate </span><span class=\"pp-class-20 pa t15883 l78338 ls960\">borrowings, </span><span class=\"pp-class-20 pa t15883 l78339 ls299\">and </span><span class=\"pp-class-20 pa t15883 l78340 ls409\">by </span><span class=\"pp-class-20 pa t15883 l78341 ls451\">the </span><span class=\"pp-class-20 pa t15883 l78342 ls4140\">use </span><span class=\"pp-class-20 pa t15883 l78343 ls295\">of </span><span class=\"pp-class-20 pa t15883 l78344 ls397\">interest </span><span class=\"pp-class-20 pa t15883 l78345 ls713\">rate </span><span class=\"pp-class-20 pa t15883 l78346 ls451\">swap </span><span class=\"pp-class-20 pa t15883 l78347 ls1507\">contracts. </span><span class=\"pp-class-20 pa t15883 l78348 ls88\">Hedging </span><span class=\"pp-class-20 pa t15883 l78349 ls1219\">activities </span><span class=\"pp-class-20 pa t5769 l3 ls305\">are </span><span class=\"pp-class-20 pa t5769 l78350 ls2434\">evaluated </span><span class=\"pp-class-20 pa t5769 l78351 ls2041\">regularly </span><span class=\"pp-class-20 pa t5769 l78352 ls309\">to </span><span class=\"pp-class-20 pa t5769 l78353 ls2857\">align </span><span class=\"pp-class-20 pa t5769 l78354 ls285\">with </span><span class=\"pp-class-20 pa t5769 l78355 ls397\">interest </span><span class=\"pp-class-20 pa t5769 l78356 ls713\">rate </span><span class=\"pp-class-20 pa t5769 l78357 ls832\">views </span><span class=\"pp-class-20 pa t5769 l78358 ls299\">and </span><span class=\"pp-class-20 pa t5769 l78359 xx96 ls2970\">defined </span><span class=\"pp-class-20 pa t5769 l78360 ls1877\">risk </span><span class=\"pp-class-20 pa t5769 l78361 ls1769\">appetite, </span><span class=\"pp-class-20 pa t5769 l78362 ls2372\">ensuring </span><span class=\"pp-class-20 pa t5769 l78363 ls451\">the </span><span class=\"pp-class-20 pa t5769 l78364 ls684\">most </span><span class=\"pp-class-20 pa t5781 l3 ls1351\">cost-effective </span><span class=\"pp-class-20 pa t5781 l78365 ls342\">hedging </span><span class=\"pp-class-20 pa t5781 l78366 ls2326\">strategies </span><span class=\"pp-class-20 pa t5781 l78367 ls305\">are </span><span class=\"pp-class-20 pa t5781 l78368 ls1004\">applied.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t5795 l3 ls279\">As </span><span class=\"pp-class-20 pa t5795 l78369 ls451\">the </span><span class=\"pp-class-20 pa t5795 l78370 ls1478\">Group </span><span class=\"pp-class-20 pa t5795 l78371 ls779\">only </span><span class=\"pp-class-20 pa t5795 l78372 ls2137\">has </span><span class=\"pp-class-20 pa t5795 l78373 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t5795 l78374 ls713\">rate </span><span class=\"pp-class-20 pa t5795 l78375 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t5795 l78376 ls534\">instruments </span><span class=\"pp-class-20 pa t5795 l78377 ls1221\">at </span><span class=\"pp-class-20 pa t5795 l41240 ls3925\">year-end </span><span class=\"pp-class-20 pa t5795 l78378 ls356\">2025, </span><span class=\"pp-class-20 pa t5795 l78379 ls449\">it </span><span class=\"pp-class-20 pa t5795 l78380 ls1017\">considers </span><span class=\"pp-class-20 pa t5795 l71707 ls377\">this </span><span class=\"pp-class-20 pa t5795 l78381 ls1877\">risk </span><span class=\"pp-class-20 pa t5795 l78382 ls309\">to </span><span class=\"pp-class-20 pa t5795 l78383 ls346\">be </span><span class=\"pp-class-20 pa t5795 l78384 ls1070\">limited </span><span class=\"pp-class-20 pa t5804 l3 ls299\">and </span><span class=\"pp-class-20 pa t5804 l539 ls12078\">therefore </span><span class=\"pp-class-20 pa t5804 l78385 ls9996\">no </span><span class=\"pp-class-20 pa t5804 l78386 ls618\">sensitivity </span><span class=\"pp-class-20 pa t5804 l78387 ls4795\">analysis </span><span class=\"pp-class-20 pa t5804 l78388 ls2137\">has </span><span class=\"pp-class-20 pa t5804 l78389 ls2266\">been </span><span class=\"pp-class-20 pa t5804 l78390 ls1912\">prepared.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7803\"><div class=\" w4676 h73661 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78395 l3 ls975\">Commodity </span><span class=\"pp-class-69 pa t78395 l78396 ls998\">price </span><span class=\"pp-class-69 pa t78395 l78397 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77948 l3 ls1157\">Commodity </span><span class=\"pp-class-20 pa t77948 l78398 ls4586\">price </span><span class=\"pp-class-20 pa t77948 l78399 ls1877\">risk </span><span class=\"pp-class-20 pa t77948 l78400 ls4243\">arises </span><span class=\"pp-class-20 pa t77948 l78401 ls1361\">from </span><span class=\"pp-class-20 pa t77948 l78402 ls3675\">transactions </span><span class=\"pp-class-20 pa t77948 l15589 ls309\">to </span><span class=\"pp-class-20 pa t77948 l71384 ls3416\">purchase </span><span class=\"pp-class-20 pa t77948 l78403 ls629\">raw </span><span class=\"pp-class-20 pa t77948 l78404 ls838\">materials </span><span class=\"pp-class-20 pa t77948 l78405 ls299\">and </span><span class=\"pp-class-20 pa t77948 l78406 ls1095\">energy </span><span class=\"pp-class-20 pa t77948 l78407 ls313\">on </span><span class=\"pp-class-20 pa t77948 l78408 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78409 ls663\">market. </span><span class=\"pp-class-20 pa t77948 l2270 ls889\">The </span><span class=\"pp-class-20 pa t78410 l3 ls1877\">risk </span><span class=\"pp-class-20 pa t78410 l78411 ls2540\">relates </span><span class=\"pp-class-20 pa t78410 l78412 ls309\">to </span><span class=\"pp-class-20 pa t78410 l78413 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78414 ls210\">exposure </span><span class=\"pp-class-20 pa t78410 l78415 ls295\">of </span><span class=\"pp-class-20 pa t78410 l78416 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78417 ls1478\">Group </span><span class=\"pp-class-20 pa t78410 l78418 ls309\">to </span><span class=\"pp-class-20 pa t78410 l78419 xx96 ls2594\">fluctuations </span><span class=\"pp-class-20 pa t78410 l78420 ls324\">in </span><span class=\"pp-class-20 pa t78410 l78421 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78422 ls2912\">prices </span><span class=\"pp-class-20 pa t78410 l78423 ls295\">of </span><span class=\"pp-class-20 pa t78410 l78424 ls835\">commodities </span><span class=\"pp-class-20 pa t78410 l13028 ls631\">which </span><span class=\"pp-class-20 pa t78410 l78425 ls305\">are </span><span class=\"pp-class-20 pa t78410 l78426 ls2397\">necessary </span><span class=\"pp-class-20 pa t77949 l3 ls350\">for </span><span class=\"pp-class-20 pa t77949 l399 ls451\">the </span><span class=\"pp-class-20 pa t77949 l33163 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t77949 l78427 ls295\">of </span><span class=\"pp-class-20 pa t77949 l78428 ls1164\">products.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78429 l3 ls8256\">To </span><span class=\"pp-class-20 pa t78429 l78430 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78429 l78431 ls451\">the </span><span class=\"pp-class-20 pa t78429 l78432 ls1877\">risk </span><span class=\"pp-class-20 pa t78429 l78433 ls295\">of </span><span class=\"pp-class-20 pa t78429 l78434 ls182\">unfavourable </span><span class=\"pp-class-20 pa t78429 l78435 ls4586\">price </span><span class=\"pp-class-20 pa t78429 l78436 ls2605\">evolutions, </span><span class=\"pp-class-20 pa t78429 l78437 ls451\">the </span><span class=\"pp-class-20 pa t78429 l78438 ls1478\">Group </span><span class=\"pp-class-20 pa t78429 l78439 ls1221\">enters </span><span class=\"pp-class-20 pa t78429 l78440 ls1113\">into </span><span class=\"pp-class-20 pa t78429 l78441 ls629\">forward </span><span class=\"pp-class-20 pa t78429 l78442 ls2767\">agreements </span><span class=\"pp-class-20 pa t78429 l12940 ls285\">with </span><span class=\"pp-class-20 pa t77972 l3 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t77972 l78443 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l53316 ls350\">for </span><span class=\"pp-class-20 pa t77972 l78444 ls451\">the </span><span class=\"pp-class-20 pa t77972 l78445 ls305\">key </span><span class=\"pp-class-20 pa t77972 l78446 ls835\">commodities </span><span class=\"pp-class-20 pa t77972 l78447 ls337\">(executory </span><span class=\"pp-class-20 pa t77972 l78448 ls326\">contracts) </span><span class=\"pp-class-20 pa t77972 l78449 ls299\">and </span><span class=\"pp-class-20 pa t77972 l78450 ls176\">closely </span><span class=\"pp-class-20 pa t77972 l78451 ls1123\">monitors </span><span class=\"pp-class-20 pa t77972 l78452 ls451\">the </span><span class=\"pp-class-20 pa t77972 l78453 ls4586\">price </span><span class=\"pp-class-20 pa t77972 l78454 ls1116\">trends </span><span class=\"pp-class-20 pa t77972 l78455 ls313\">on </span><span class=\"pp-class-20 pa t77972 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77987 l3 ls6624\">market.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77997 l3 ls534\">At </span><span class=\"pp-class-20 pa t77997 l78456 ls3925\">year-end </span><span class=\"pp-class-20 pa t77997 l78457 ls356\">2025, </span><span class=\"pp-class-20 pa t77997 l78458 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78459 ls1478\">Group </span><span class=\"pp-class-20 pa t77997 l78460 ls3416\">did </span><span class=\"pp-class-20 pa t77997 l78461 ls994\">not </span><span class=\"pp-class-20 pa t77997 l78462 ls83\">enter </span><span class=\"pp-class-20 pa t77997 l78463 ls1113\">into </span><span class=\"pp-class-20 pa t77997 l68894 ls2080\">any </span><span class=\"pp-class-20 pa t77997 l78464 ls342\">hedging </span><span class=\"pp-class-20 pa t77997 l78465 ls1157\">arrangements </span><span class=\"pp-class-20 pa t77997 l78466 ls324\">in </span><span class=\"pp-class-20 pa t77997 l78467 ls2080\">order </span><span class=\"pp-class-20 pa t77997 l78468 ls309\">to </span><span class=\"pp-class-20 pa t77997 l78469 ls478\">cover </span><span class=\"pp-class-20 pa t77997 l78470 ls377\">this </span><span class=\"pp-class-20 pa t77997 l78471 ls3820\">risk.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78472 l3 ls440\">Credit </span><span class=\"pp-class-69 pa t78472 l78473 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78025 l3 ls2487\">Credit </span><span class=\"pp-class-20 pa t78025 l78474 ls1877\">risk </span><span class=\"pp-class-20 pa t78025 l78475 ls324\">is </span><span class=\"pp-class-20 pa t78025 l2191 ls451\">the </span><span class=\"pp-class-20 pa t78025 l78476 ls1877\">risk </span><span class=\"pp-class-20 pa t78025 l78477 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78478 ls821\">one </span><span class=\"pp-class-20 pa t78025 l78479 ls5380\">party </span><span class=\"pp-class-20 pa t78025 l78480 ls309\">to </span><span class=\"pp-class-20 pa t78025 l78481 ls15\">an </span><span class=\"pp-class-20 pa t78025 l78482 ls1051\">agreement </span><span class=\"pp-class-20 pa t78025 l78483 ls511\">will </span><span class=\"pp-class-20 pa t78025 l78484 ls994\">cause </span><span class=\"pp-class-20 pa t78025 l78485\">a </span><span class=\"pp-class-20 pa t78025 l78486 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78025 l78487 ls1333\">loss </span><span class=\"pp-class-20 pa t78025 l78488 ls309\">to </span><span class=\"pp-class-20 pa t78025 l78489 ls1017\">another </span><span class=\"pp-class-20 pa t78025 l78490 ls5380\">party </span><span class=\"pp-class-20 pa t78025 l78491 ls409\">by </span><span class=\"pp-class-20 pa t78025 l78492 ls3925\">failing </span><span class=\"pp-class-20 pa t78493 l3 ls309\">to </span><span class=\"pp-class-20 pa t78493 l78494 ls1305\">discharge </span><span class=\"pp-class-20 pa t78493 l78495 ls248\">its </span><span class=\"pp-class-20 pa t78493 l78496 ls138\">obligation. </span><span class=\"pp-class-20 pa t78493 l78497 ls2487\">Credit </span><span class=\"pp-class-20 pa t78493 l78498 ls1877\">risk </span><span class=\"pp-class-20 pa t78493 l78499 ls2222\">covers </span><span class=\"pp-class-20 pa t78493 l78500 ls901\">trade </span><span class=\"pp-class-20 pa t78493 l78501 ls1089\">receivables, </span><span class=\"pp-class-20 pa t78493 l78502 ls436\">cash </span><span class=\"pp-class-20 pa t78493 l78503 ls299\">and </span><span class=\"pp-class-20 pa t78493 l78504 ls436\">cash </span><span class=\"pp-class-20 pa t78493 l78505 ls838\">equivalents, </span><span class=\"pp-class-20 pa t78493 l78506 ls375\">short-term </span><span class=\"pp-class-20 pa t78038 l3 ls157\">deposits </span><span class=\"pp-class-20 pa t78038 l78507 ls299\">and </span><span class=\"pp-class-20 pa t78038 l78508 ls1921\">other </span><span class=\"pp-class-20 pa t78038 l78509 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78038 l60710 ls1478\">assets.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l78510 ls936\">credit </span><span class=\"pp-class-20 pa t78058 l78511 ls1877\">risk </span><span class=\"pp-class-20 pa t78058 l78512 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78513 ls770\">managed </span><span class=\"pp-class-20 pa t78058 l78514 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78515\">a </span><span class=\"pp-class-20 pa t78058 l78516 ls707\">group </span><span class=\"pp-class-20 pa t78058 l78517 ls411\">basis. </span><span class=\"pp-class-20 pa t78058 l78518 ls287\">It </span><span class=\"pp-class-20 pa t78058 l78519 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78520 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78521 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t78058 l78522 ls560\">policy </span><span class=\"pp-class-20 pa t78058 l78523 ls309\">to </span><span class=\"pp-class-20 pa t78058 l78524 ls2767\">deal </span><span class=\"pp-class-20 pa t78058 l78525 ls285\">with </span><span class=\"pp-class-20 pa t78058 l78526 ls2718\">creditworthy </span><span class=\"pp-class-20 pa t78058 l78527 ls309\">partners </span><span class=\"pp-class-20 pa t78528 l3 ls309\">to </span><span class=\"pp-class-20 pa t78528 l7040 ls858\">avoid </span><span class=\"pp-class-20 pa t78528 l78529 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t78528 l78530 ls1877\">risk </span><span class=\"pp-class-20 pa t78528 l78531 ls2984\">exposure.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7804\"><div class=\" w4676 h78093 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78532 l3 ls889\">The </span><span class=\"pp-class-20 pa t78532 l78533 ls1478\">Group </span><span class=\"pp-class-20 pa t78532 l78534 ls2137\">has </span><span class=\"pp-class-20 pa t78532 l78535 ls281\">a </span><span class=\"pp-class-20 pa t78532 l78536 xx96 ls428\">diversified </span><span class=\"pp-class-20 pa t78532 l78537 ls584\">international </span><span class=\"pp-class-20 pa t78532 l78538 ls2688\">customer </span><span class=\"pp-class-20 pa t78532 l78539 ls1359\">portfolio, </span><span class=\"pp-class-20 pa t78532 l78540 ls379\">consisting </span><span class=\"pp-class-20 pa t78532 l78541 ls1297\">mainly </span><span class=\"pp-class-20 pa t78532 l78542 ls295\">of </span><span class=\"pp-class-20 pa t78532 l78543 ls428\">large </span><span class=\"pp-class-20 pa t78532 l78544 ls8377\">retail, </span><span class=\"pp-class-20 pa t78532 l78545 ls468\">cash-and-carry </span><span class=\"pp-class-20 pa t78546 l3 ls299\">and </span><span class=\"pp-class-20 pa t78546 l78547 ls4265\">foodservice </span><span class=\"pp-class-20 pa t78546 l78548 ls835\">companies </span><span class=\"pp-class-20 pa t78546 l78549 ls324\">in </span><span class=\"pp-class-20 pa t78546 l78550 ls4818\">various </span><span class=\"pp-class-20 pa t78546 l78551 ls136\">countries. </span><span class=\"pp-class-20 pa t78546 l78552 ls740\">For </span><span class=\"pp-class-20 pa t78546 l78553 ls3182\">export </span><span class=\"pp-class-20 pa t78546 l78554 ls468\">outside </span><span class=\"pp-class-20 pa t78546 l78555 ls1059\">Europe, </span><span class=\"pp-class-20 pa t78546 l78556 ls451\">the </span><span class=\"pp-class-20 pa t78546 l78557 ls322\">US, </span><span class=\"pp-class-20 pa t78546 l13470 ls1230\">South </span><span class=\"pp-class-20 pa t78546 l78558 ls2222\">Korea </span><span class=\"pp-class-20 pa t78546 l731 ls299\">and </span><span class=\"pp-class-20 pa t78559 l3 ls13614\">China, </span><span class=\"pp-class-20 pa t78559 l78560 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78561 ls1478\">Group </span><span class=\"pp-class-20 pa t78559 l78562 ls1507\">requires </span><span class=\"pp-class-20 pa t78559 l78563 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78564 ls4140\">use </span><span class=\"pp-class-20 pa t78559 l78565 ls295\">of </span><span class=\"pp-class-20 pa t78559 l78566 ls759\">letters </span><span class=\"pp-class-20 pa t78559 l78567 ls295\">of </span><span class=\"pp-class-20 pa t78559 l78568 ls1472\">credits </span><span class=\"pp-class-20 pa t78559 l78569 ls2778\">or </span><span class=\"pp-class-20 pa t78559 l78570 ls936\">credit </span><span class=\"pp-class-20 pa t78559 l78571 ls806\">insurance. </span><span class=\"pp-class-20 pa t78559 l78572 ls1482\">Strict </span><span class=\"pp-class-20 pa t78559 l78573 ls344\">procedures </span><span class=\"pp-class-20 pa t78559 l78574 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78575 ls2597\">rules </span><span class=\"pp-class-20 pa t78576 l3 ls305\">are </span><span class=\"pp-class-20 pa t78576 l78577 ls324\">in </span><span class=\"pp-class-20 pa t78576 l78578 ls557\">place </span><span class=\"pp-class-20 pa t78576 l78579 ls309\">to </span><span class=\"pp-class-20 pa t78576 l78580 ls1613\">accurately </span><span class=\"pp-class-20 pa t78576 l78581 ls83\">monitor </span><span class=\"pp-class-20 pa t78576 l78582 ls608\">customers </span><span class=\"pp-class-20 pa t78576 l78583 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78584 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78576 l78585 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78586 ls389\">manage </span><span class=\"pp-class-20 pa t78576 l78587 ls2080\">any </span><span class=\"pp-class-20 pa t78576 l73174 ls356\">potential </span><span class=\"pp-class-20 pa t78576 l78588 ls16127\">risks </span><span class=\"pp-class-20 pa t78576 l78589 ls624\">as </span><span class=\"pp-class-20 pa t78576 l78590 ls1912\">quickly </span><span class=\"pp-class-20 pa t78576 l731 ls299\">and </span><span class=\"pp-class-20 pa t78591 l3 ls4121\">effectively </span><span class=\"pp-class-20 pa t78591 l78592 ls624\">as </span><span class=\"pp-class-20 pa t78591 l78593 ls3071\">possible.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78594 l3 ls740\">For </span><span class=\"pp-class-20 pa t78594 l78595 ls901\">trade </span><span class=\"pp-class-20 pa t78594 l78596 ls1089\">receivables, </span><span class=\"pp-class-20 pa t78594 l78597 ls15\">an </span><span class=\"pp-class-20 pa t78594 l78598 ls3794\">impairment </span><span class=\"pp-class-20 pa t78594 l78599 ls4795\">analysis </span><span class=\"pp-class-20 pa t78594 l78600 ls324\">is </span><span class=\"pp-class-20 pa t78594 l78601 ls303\">performed </span><span class=\"pp-class-20 pa t78594 l78602 ls1221\">at </span><span class=\"pp-class-20 pa t78594 l78603 ls2767\">each </span><span class=\"pp-class-20 pa t78594 l78604 ls1478\">reporting </span><span class=\"pp-class-20 pa t78594 l78605 ls2095\">date </span><span class=\"pp-class-20 pa t78594 l78606 ls449\">using </span><span class=\"pp-class-20 pa t78594 l78607\">a </span><span class=\"pp-class-20 pa t78594 l78608 ls3675\">provision </span><span class=\"pp-class-20 pa t78609 l3 ls2092\">matrix </span><span class=\"pp-class-20 pa t78609 l78610 ls309\">to </span><span class=\"pp-class-20 pa t78609 l78611 ls777\">measure </span><span class=\"pp-class-20 pa t78609 l78612 ls2274\">expected </span><span class=\"pp-class-20 pa t78609 l78613 ls936\">credit </span><span class=\"pp-class-20 pa t78609 l78614 ls960\">losses. </span><span class=\"pp-class-20 pa t78609 l78615 ls889\">The </span><span class=\"pp-class-20 pa t78609 l78616 ls3675\">provision </span><span class=\"pp-class-20 pa t78609 l78617 ls631\">rates </span><span class=\"pp-class-20 pa t78609 l78618 ls305\">are </span><span class=\"pp-class-20 pa t78609 l78619 ls6131\">based </span><span class=\"pp-class-20 pa t78609 l78620 ls313\">on </span><span class=\"pp-class-20 pa t78609 l78621 ls1219\">days </span><span class=\"pp-class-20 pa t78609 l78622 ls1578\">past </span><span class=\"pp-class-20 pa t78609 l78623 ls4113\">due </span><span class=\"pp-class-20 pa t78609 l78624 ls350\">for </span><span class=\"pp-class-20 pa t78609 l78625 ls1123\">groupings </span><span class=\"pp-class-20 pa t78626 l3 ls295\">of </span><span class=\"pp-class-20 pa t78626 l5940 ls4818\">various </span><span class=\"pp-class-20 pa t78626 l78627 ls2688\">customer </span><span class=\"pp-class-20 pa t78626 l78628 ls6574\">segments </span><span class=\"pp-class-20 pa t78626 l78629 ls285\">with </span><span class=\"pp-class-20 pa t78626 l78630 ls742\">similar </span><span class=\"pp-class-20 pa t78626 l78631 ls1333\">loss </span><span class=\"pp-class-20 pa t78626 l78632 ls424\">patterns </span><span class=\"pp-class-20 pa t78626 l78633 ls59774\">(i.e., </span><span class=\"pp-class-20 pa t78626 l78634 ls409\">by </span><span class=\"pp-class-20 pa t78626 l21660 ls835\">geographical </span><span class=\"pp-class-20 pa t78626 l78635 ls389\">region, </span><span class=\"pp-class-20 pa t78626 l78636 ls339\">product </span><span class=\"pp-class-20 pa t78626 l78637 ls6614\">type).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78638 l3 ls1351\">Available </span><span class=\"pp-class-20 pa t78638 l78639 ls7587\">liquidities </span><span class=\"pp-class-20 pa t78638 l78640 ls305\">are </span><span class=\"pp-class-20 pa t78638 l78641 ls916\">placed </span><span class=\"pp-class-20 pa t78638 l78642 ls285\">with </span><span class=\"pp-class-20 pa t78638 l78643 ls1137\">several </span><span class=\"pp-class-20 pa t78638 l78644 ls329\">highly </span><span class=\"pp-class-20 pa t78638 l78645 ls311\">reputable </span><span class=\"pp-class-20 pa t78638 l78646 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78638 l78647 ls6624\">institutions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78648 l3 ls889\">The </span><span class=\"pp-class-20 pa t78648 l78649 ls436\">maximum </span><span class=\"pp-class-20 pa t78648 l78650 ls936\">credit </span><span class=\"pp-class-20 pa t78648 l78651 ls1877\">risk </span><span class=\"pp-class-20 pa t78648 l78652 ls309\">to </span><span class=\"pp-class-20 pa t78648 l78653 ls631\">which </span><span class=\"pp-class-20 pa t78648 l15315 ls451\">the </span><span class=\"pp-class-20 pa t78648 l78654 ls1478\">Group </span><span class=\"pp-class-20 pa t78648 l78655 ls324\">is </span><span class=\"pp-class-20 pa t78648 l78656 ls3601\">theoretically </span><span class=\"pp-class-20 pa t78648 l78657 ls8875\">exposed </span><span class=\"pp-class-20 pa t78648 l78658 ls624\">as </span><span class=\"pp-class-20 pa t78648 l78659 ls1221\">at </span><span class=\"pp-class-20 pa t78648 l78660 ls451\">the </span><span class=\"pp-class-20 pa t78648 l78661 ls1478\">reporting </span><span class=\"pp-class-20 pa t78648 l78662 ls2095\">date </span><span class=\"pp-class-20 pa t78648 l78663 ls324\">is </span><span class=\"pp-class-20 pa t78648 l2292 ls451\">the </span><span class=\"pp-class-20 pa t78664 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t78664 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t78664 l73117 ls295\">of </span><span class=\"pp-class-20 pa t78664 l78665 ls451\">the </span><span class=\"pp-class-20 pa t78664 l78666 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78664 l78667 ls1478\">assets.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7806\"><div class=\" w4676 h78672 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78673 l3 ls627\">Liquidity </span><span class=\"pp-class-69 pa t78673 l78674 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78546 l3 ls889\">The </span><span class=\"pp-class-20 pa t78546 l78675 ls1478\">Group </span><span class=\"pp-class-20 pa t78546 l78676 ls643\">manages </span><span class=\"pp-class-20 pa t78546 l78677 ls651\">liquidity </span><span class=\"pp-class-20 pa t78546 l78678 ls1877\">risk </span><span class=\"pp-class-20 pa t78546 l78679 ls409\">by </span><span class=\"pp-class-20 pa t78546 l78680 ls9937\">maintaining </span><span class=\"pp-class-20 pa t78546 l78681 ls1403\">adequate </span><span class=\"pp-class-20 pa t78546 l78682 ls1578\">reserves </span><span class=\"pp-class-20 pa t78546 l78683 ls299\">and </span><span class=\"pp-class-20 pa t78546 l78684 ls451\">reserve </span><span class=\"pp-class-20 pa t78546 l78685 ls2127\">borrowing </span><span class=\"pp-class-20 pa t78546 l78686 ls522\">facilities, </span><span class=\"pp-class-20 pa t78546 l18179 ls409\">by </span><span class=\"pp-class-20 pa t78559 l3 ls331\">continuously </span><span class=\"pp-class-20 pa t78559 l78687 ls322\">monitoring </span><span class=\"pp-class-20 pa t78559 l78688 ls1507\">forecast </span><span class=\"pp-class-20 pa t78559 l78689 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78690 ls551\">actual </span><span class=\"pp-class-20 pa t78559 l78691 ls436\">cash </span><span class=\"pp-class-20 pa t78559 l78692 xx96 ls190\">flows, </span><span class=\"pp-class-20 pa t78559 l78693 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78694 ls409\">by </span><span class=\"pp-class-20 pa t78559 l78695 ls9561\">matching </span><span class=\"pp-class-20 pa t78559 l78696 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78697 ls2665\">maturity </span><span class=\"pp-class-20 pa t78559 l78698 xx96 ls537\">profiles </span><span class=\"pp-class-20 pa t78559 l78699 ls295\">of </span><span class=\"pp-class-20 pa t78559 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78576 l3 ls15\">assets </span><span class=\"pp-class-20 pa t78576 l68438 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78700 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78701 l3 ls889\">The </span><span class=\"pp-class-20 pa t78701 l78702 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t78701 l78703 ls178\">main </span><span class=\"pp-class-20 pa t78701 l78704 ls2688\">sources </span><span class=\"pp-class-20 pa t78701 l78705 ls295\">of </span><span class=\"pp-class-20 pa t78701 l78706 ls436\">cash </span><span class=\"pp-class-20 pa t78701 l78707 xx96 ls840\">inflows </span><span class=\"pp-class-20 pa t78701 l78708 ls305\">are </span><span class=\"pp-class-20 pa t78701 l78709 ls7071\">currently </span><span class=\"pp-class-20 pa t78701 l78710 ls1051\">obtained </span><span class=\"pp-class-20 pa t78701 l78711 ls629\">through </span><span class=\"pp-class-20 pa t78701 l78712 ls238\">capital </span><span class=\"pp-class-20 pa t78701 l78713 ls777\">increases </span><span class=\"pp-class-20 pa t78701 l78714 ls299\">and </span><span class=\"pp-class-20 pa t78701 l78715 ls1472\">external </span><span class=\"pp-class-20 pa t78594 l3 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t78594 l78716 ls629\">through </span><span class=\"pp-class-20 pa t78594 l78717 ls307\">bank </span><span class=\"pp-class-20 pa t78594 l78718 ls618\">loans </span><span class=\"pp-class-20 pa t78594 l78719 ls1361\">from </span><span class=\"pp-class-20 pa t78594 l78720 ls537\">Belgian </span><span class=\"pp-class-20 pa t78594 l78721 ls299\">and </span><span class=\"pp-class-20 pa t78594 l78722 ls584\">international </span><span class=\"pp-class-20 pa t78594 l78723 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78594 l78724 ls6624\">institutions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78626 l3 ls889\">The </span><span class=\"pp-class-20 pa t78626 l78725 ls2162\">following </span><span class=\"pp-class-20 pa t78626 l78726 ls365\">table </span><span class=\"pp-class-20 pa t78626 l78727 ls4024\">details </span><span class=\"pp-class-20 pa t78626 l78728 ls451\">the </span><span class=\"pp-class-20 pa t78626 l78729 ls348\">Group's </span><span class=\"pp-class-20 pa t78626 l78730 ls453\">remaining </span><span class=\"pp-class-20 pa t78626 l78731 ls4706\">contractual </span><span class=\"pp-class-20 pa t78626 l78732 ls2665\">maturity </span><span class=\"pp-class-20 pa t78626 l78733 ls295\">of </span><span class=\"pp-class-20 pa t78626 l78734 ls248\">its </span><span class=\"pp-class-20 pa t78626 l78735 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78626 l78736 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78626 l12940 ls285\">with </span><span class=\"pp-class-20 pa t78737 l3 ls1610\">agreed </span><span class=\"pp-class-20 pa t78737 l78738 ls759\">repayment </span><span class=\"pp-class-20 pa t78737 l78739 ls4319\">periods. </span><span class=\"pp-class-20 pa t78737 l78740 ls889\">The </span><span class=\"pp-class-20 pa t78737 l78741 ls365\">table </span><span class=\"pp-class-20 pa t78737 l78742 ls2137\">has </span><span class=\"pp-class-20 pa t78737 l78743 ls2266\">been </span><span class=\"pp-class-20 pa t78737 l78744 ls428\">drawn </span><span class=\"pp-class-20 pa t78737 l78745 ls1196\">up </span><span class=\"pp-class-20 pa t78737 l78746 ls6131\">based </span><span class=\"pp-class-20 pa t78737 l78747 ls313\">on </span><span class=\"pp-class-20 pa t78737 l78748 ls451\">the </span><span class=\"pp-class-20 pa t78737 l78749 ls1067\">undiscounted </span><span class=\"pp-class-20 pa t78737 l78750 ls436\">cash </span><span class=\"pp-class-20 pa t78737 l78751 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t78737 l316 ls295\">of </span><span class=\"pp-class-20 pa t78638 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78638 l78752 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78638 l78753 ls6131\">based </span><span class=\"pp-class-20 pa t78638 l78754 ls313\">on </span><span class=\"pp-class-20 pa t78638 l78755 ls451\">the </span><span class=\"pp-class-20 pa t78638 l78756 ls553\">earliest </span><span class=\"pp-class-20 pa t78638 l78757 ls2095\">date </span><span class=\"pp-class-20 pa t78638 l78758 ls313\">on </span><span class=\"pp-class-20 pa t78638 l78759 ls631\">which </span><span class=\"pp-class-20 pa t78638 l78760 ls451\">the </span><span class=\"pp-class-20 pa t78638 l78761 ls283\">company </span><span class=\"pp-class-20 pa t78638 l78762 ls342\">can </span><span class=\"pp-class-20 pa t78638 l78763 ls346\">be </span><span class=\"pp-class-20 pa t78638 l78764 ls320\">required </span><span class=\"pp-class-20 pa t78638 l78765 ls309\">to </span><span class=\"pp-class-20 pa t78638 l78766 ls58\">pay. </span><span class=\"pp-class-20 pa t78638 l78767 ls889\">The </span><span class=\"pp-class-20 pa t78638 l78768 ls365\">table </span><span class=\"pp-class-20 pa t78769 l3 ls464\">includes </span><span class=\"pp-class-20 pa t78769 l78770 ls235\">both </span><span class=\"pp-class-20 pa t78769 l78771 ls397\">interest </span><span class=\"pp-class-20 pa t78769 l78772 ls299\">and </span><span class=\"pp-class-20 pa t78769 l78773 ls202\">principal </span><span class=\"pp-class-20 pa t78769 l78774 ls436\">cash </span><span class=\"pp-class-20 pa t78769 l78775 xx96 ls916\">flows.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7807\"><div class=\" w4676 h78776 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78777 l23115\">Dec. </span><span class=\"pp-class-118 pa t78777 l76956\">31, </span><span class=\"pp-class-118 pa t78777 l76957\">2025</span><span class=\"pp-class-150 pa t74944 l23115\">in </span><span class=\"pp-class-150 pa t74944 l63718\">thousands </span><span class=\"pp-class-150 pa t74944 l63719\">of </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78778\">Within </span><span class=\"pp-class-118 pa t74944 l78779\">one </span><span class=\"pp-class-118 pa t74944 l78780\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78781\">&gt;1 </span><span class=\"pp-class-118 pa t74947 l78782\">and </span><span class=\"pp-class-118 pa t74944 l78783\">&lt;5 </span><span class=\"pp-class-118 pa t74944 l78784\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l78785\">&gt;5 </span><span class=\"pp-class-118 pa t74944 l78786\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Bank </span><span class=\"pp-class-65 pa t76965 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78787\">55,939 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l62799\">138,825 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l67158\">120,971 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Lease </span><span class=\"pp-class-65 pa t76973 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78788\">7,871 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78789\">14,003 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l67178\">527 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7808\"><div class=\" w4676 h78790 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78777 l23115\">Dec. </span><span class=\"pp-class-118 pa t78777 l76956\">31, </span><span class=\"pp-class-118 pa t78777 l76957\">2024</span><span class=\"pp-class-150 pa t74944 l23115\">in </span><span class=\"pp-class-150 pa t74944 l63718\">thousands </span><span class=\"pp-class-150 pa t74944 l63719\">of </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78778\">Within </span><span class=\"pp-class-118 pa t74944 l78779\">one </span><span class=\"pp-class-118 pa t74944 l78780\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78781\">&gt;1 </span><span class=\"pp-class-118 pa t74947 l78782\">and </span><span class=\"pp-class-118 pa t74944 l78783\">&lt;5 </span><span class=\"pp-class-118 pa t74944 l78784\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l78785\">&gt;5 </span><span class=\"pp-class-118 pa t74944 l78786\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Bank </span><span class=\"pp-class-65 pa t76965 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78787 ls67117\">96,219\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78789 ls67117\">99,641\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l67170 ls67117\">75,547\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Lease </span><span class=\"pp-class-65 pa t76973 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78788 ls66978\">6,378\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78789 ls67117\">13,231\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l67174 ls66978\">2,096\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7809\"><div class=\" w4676 h78791 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20536 l3 ls889\">The </span><span class=\"pp-class-20 pa t20536 l78792 ls595\">unused </span><span class=\"pp-class-20 pa t20536 l78793 ls2095\">committed </span><span class=\"pp-class-20 pa t20536 l78794 ls936\">credit </span><span class=\"pp-class-20 pa t20536 l78795 ls1067\">lines </span><span class=\"pp-class-20 pa t20536 l78796 ls3675\">amounted </span><span class=\"pp-class-20 pa t20536 l78797 ls309\">to </span><span class=\"pp-class-20 pa t20536 l78798 ls324\">EUR </span><span class=\"pp-class-20 pa t20536 l78799 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20536 l78800 ls1480\">thousands </span><span class=\"pp-class-20 pa t20536 l78801 ls1221\">at </span><span class=\"pp-class-20 pa t20536 l78802 ls3925\">year-end </span><span class=\"pp-class-20 pa t20536 l78803 ls689\">2025 </span><span class=\"pp-class-20 pa t20536 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t20547 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t20547 l76918 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20547 l78804 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20580 l3 ls8777\">No </span><span class=\"pp-class-20 pa t20580 l17973 ls527\">debt </span><span class=\"pp-class-20 pa t20580 l78805 ls794\">covenants </span><span class=\"pp-class-20 pa t20580 l78806 ls305\">are </span><span class=\"pp-class-20 pa t20580 l78807 ls2050\">applicable </span><span class=\"pp-class-20 pa t20580 l78808 ls313\">on </span><span class=\"pp-class-20 pa t20580 l78809 ls451\">the </span><span class=\"pp-class-20 pa t20580 l78810 ls2594\">current </span><span class=\"pp-class-20 pa t20580 l78811 ls936\">credit </span><span class=\"pp-class-20 pa t20580 l78812 ls2296\">lines.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__223": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78123 l3 ls534\">Currency </span><span class=\"pp-class-69 pa t78123 l78124 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t47036 l3 ls889\">The </span><span class=\"pp-class-20 pa t47036 l78125 ls713\">functional </span><span class=\"pp-class-20 pa t47036 l78126 ls468\">currency </span><span class=\"pp-class-20 pa t47036 l78127 ls295\">of </span><span class=\"pp-class-20 pa t47036 l78128 ls451\">the </span><span class=\"pp-class-20 pa t47036 l78129 ls283\">company </span><span class=\"pp-class-20 pa t47036 l78130 ls324\">is </span><span class=\"pp-class-20 pa t47036 l78131 ls1321\">EUR, </span><span class=\"pp-class-20 pa t47036 l78132 ls631\">which </span><span class=\"pp-class-20 pa t47036 l78133 ls324\">is </span><span class=\"pp-class-20 pa t47036 l78134 ls520\">also </span><span class=\"pp-class-20 pa t47036 l78135 ls451\">the </span><span class=\"pp-class-20 pa t47036 l78136 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t47036 l78137 ls1478\">reporting </span><span class=\"pp-class-20 pa t47036 l78138 ls2955\">currency. </span><span class=\"pp-class-20 pa t47036 l78139 ls13555\">Translation </span><span class=\"pp-class-20 pa t47052 l3 ls2097\">gains </span><span class=\"pp-class-20 pa t47052 l78140 ls2778\">or </span><span class=\"pp-class-20 pa t47052 l78141 ls110\">losses </span><span class=\"pp-class-20 pa t47052 l78142 ls337\">that </span><span class=\"pp-class-20 pa t47052 l78143 ls352\">result </span><span class=\"pp-class-20 pa t47052 l78144 ls1361\">from </span><span class=\"pp-class-20 pa t47052 l78145 ls3416\">remeasuring </span><span class=\"pp-class-20 pa t47052 l54140 ls1059\">foreign </span><span class=\"pp-class-20 pa t47052 l78146 ls3794\">subsidiaries\u2019 </span><span class=\"pp-class-20 pa t47052 l78147 ls1144\">local </span><span class=\"pp-class-20 pa t47052 l78148 ls142\">currencies </span><span class=\"pp-class-20 pa t47052 l78149 ls309\">to </span><span class=\"pp-class-20 pa t47052 l78150 ls324\">EUR </span><span class=\"pp-class-20 pa t47052 l78151 ls305\">are </span><span class=\"pp-class-20 pa t47052 l78152 ls168\">recorded </span><span class=\"pp-class-20 pa t47052 l3876 ls324\">in </span><span class=\"pp-class-20 pa t78153 l3 ls1921\">other </span><span class=\"pp-class-20 pa t78153 l78154 ls1266\">comprehensive </span><span class=\"pp-class-20 pa t78153 l78155 ls1059\">income. </span><span class=\"pp-class-20 pa t78153 l78156 ls1912\">Foreign </span><span class=\"pp-class-20 pa t78153 l78157 ls468\">currency </span><span class=\"pp-class-20 pa t78153 l78158 ls3675\">transactions </span><span class=\"pp-class-20 pa t78153 l78159 ls238\">resulting </span><span class=\"pp-class-20 pa t78153 l75631 ls324\">in </span><span class=\"pp-class-20 pa t78153 l78160 ls2097\">gains </span><span class=\"pp-class-20 pa t78153 l78161 ls2778\">or </span><span class=\"pp-class-20 pa t78153 l78162 ls110\">losses </span><span class=\"pp-class-20 pa t78153 l78163 ls305\">are </span><span class=\"pp-class-20 pa t78153 l78164 ls168\">recorded </span><span class=\"pp-class-20 pa t78153 l3876 ls324\">in </span><span class=\"pp-class-20 pa t47062 l3 ls451\">the </span><span class=\"pp-class-20 pa t47062 l972 ls1359\">consolidated </span><span class=\"pp-class-20 pa t47062 l78165 ls397\">statement </span><span class=\"pp-class-20 pa t47062 l78166 ls295\">of </span><span class=\"pp-class-20 pa t47062 l78167 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t47062 l78168 ls2778\">or </span><span class=\"pp-class-20 pa t47062 l78169 ls936\">loss.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t47092 l3 ls279\">As </span><span class=\"pp-class-20 pa t47092 l78170 ls451\">the </span><span class=\"pp-class-20 pa t47092 l78171 ls1478\">Group </span><span class=\"pp-class-20 pa t47092 l78172 ls324\">is </span><span class=\"pp-class-20 pa t47092 l78173 ls1268\">operating </span><span class=\"pp-class-20 pa t47092 l78174 ls324\">in </span><span class=\"pp-class-20 pa t47092 l78175 ls4818\">various </span><span class=\"pp-class-20 pa t47092 l78176 ls464\">jurisdiction </span><span class=\"pp-class-20 pa t47092 l78177 ls285\">with </span><span class=\"pp-class-20 pa t47092 l78178 ls1070\">different </span><span class=\"pp-class-20 pa t47092 l78179 ls1137\">currencies, </span><span class=\"pp-class-20 pa t47092 l78180 ls451\">the </span><span class=\"pp-class-20 pa t47092 l78181 ls1478\">Group </span><span class=\"pp-class-20 pa t47092 l78182 ls324\">is </span><span class=\"pp-class-20 pa t47092 l78183 ls389\">subject </span><span class=\"pp-class-20 pa t47092 l78184 ls309\">to </span><span class=\"pp-class-20 pa t47092 l78185 ls1059\">foreign </span><span class=\"pp-class-20 pa t47107 l3 ls468\">currency </span><span class=\"pp-class-20 pa t47107 l78186 ls4532\">risks. </span><span class=\"pp-class-20 pa t47107 l78187 ls889\">The </span><span class=\"pp-class-20 pa t47107 l78188 ls178\">main </span><span class=\"pp-class-20 pa t47107 l78189 ls1059\">foreign </span><span class=\"pp-class-20 pa t47107 l78190 ls468\">currency </span><span class=\"pp-class-20 pa t47107 l78191 ls3675\">transactions </span><span class=\"pp-class-20 pa t47107 l78192 ls29285\">(mainly </span><span class=\"pp-class-20 pa t47107 l78193 ls3675\">sales </span><span class=\"pp-class-20 pa t47107 l78194 ls299\">and </span><span class=\"pp-class-20 pa t47107 l78195 ls3416\">purchase </span><span class=\"pp-class-20 pa t47107 l78196 ls2540\">transactions) </span><span class=\"pp-class-20 pa t47107 l78197 ls715\">take </span><span class=\"pp-class-20 pa t47122 l3 ls557\">place </span><span class=\"pp-class-20 pa t47122 l78198 ls324\">in </span><span class=\"pp-class-20 pa t47122 l78199 ls7744\">USD, </span><span class=\"pp-class-20 pa t47122 l78200 ls1755\">GBP, </span><span class=\"pp-class-20 pa t47122 l78201 ls511\">THB, </span><span class=\"pp-class-20 pa t47122 l78202 ls960\">SEK, </span><span class=\"pp-class-20 pa t47122 l78203 ls11446\">ZAR, </span><span class=\"pp-class-20 pa t47122 l78204 ls1672\">CNY, </span><span class=\"pp-class-20 pa t47122 l78205 ls3778\">KRW, </span><span class=\"pp-class-20 pa t47122 l78206 ls4058\">CZK </span><span class=\"pp-class-20 pa t47122 l78207 ls299\">and </span><span class=\"pp-class-20 pa t47122 l78208 ls1803\">CHF. </span><span class=\"pp-class-20 pa t47122 l78209 ls889\">The </span><span class=\"pp-class-20 pa t47122 l78210 ls1478\">Group </span><span class=\"pp-class-20 pa t47122 l78211 ls3416\">did </span><span class=\"pp-class-20 pa t47122 l78212 ls994\">not </span><span class=\"pp-class-20 pa t47122 l78213 ls83\">enter </span><span class=\"pp-class-20 pa t47122 l78214 ls1113\">into </span><span class=\"pp-class-20 pa t47122 l78215 ls2080\">any </span><span class=\"pp-class-20 pa t47122 l78216 ls468\">currency </span><span class=\"pp-class-20 pa t78217 l3 ls342\">hedging </span><span class=\"pp-class-20 pa t78217 l78218 ls1157\">arrangements </span><span class=\"pp-class-20 pa t78217 l78219 ls324\">in </span><span class=\"pp-class-20 pa t78217 l78220 ls2080\">order </span><span class=\"pp-class-20 pa t78217 l78221 ls309\">to </span><span class=\"pp-class-20 pa t78217 l78222 ls478\">cover </span><span class=\"pp-class-20 pa t78217 l78223 ls377\">this </span><span class=\"pp-class-20 pa t78217 l78224 ls3820\">risk.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78225 l3 ls889\">The </span><span class=\"pp-class-20 pa t78225 l78226 ls1478\">Group </span><span class=\"pp-class-20 pa t78225 l78227 ls553\">actively </span><span class=\"pp-class-20 pa t78225 l78228 ls1123\">monitors </span><span class=\"pp-class-20 pa t78225 l78229 ls248\">its </span><span class=\"pp-class-20 pa t78225 l78230 ls1247\">transactional </span><span class=\"pp-class-20 pa t78225 l78231 ls468\">currency </span><span class=\"pp-class-20 pa t78225 l78232 ls4329\">exposures </span><span class=\"pp-class-20 pa t78225 l78233 ls299\">and </span><span class=\"pp-class-20 pa t78225 l78234 ls311\">consequently </span><span class=\"pp-class-20 pa t78225 l78235 ls2092\">takes </span><span class=\"pp-class-20 pa t78225 l78236 ls720\">actions </span><span class=\"pp-class-20 pa t78225 l2232 ls309\">to </span><span class=\"pp-class-20 pa t78237 l3 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78237 l78238 ls2080\">any </span><span class=\"pp-class-20 pa t78237 l78239 ls16127\">risks </span><span class=\"pp-class-20 pa t78237 l78240 ls553\">related </span><span class=\"pp-class-20 pa t78237 l78241 ls309\">to </span><span class=\"pp-class-20 pa t78237 l78242 ls451\">the </span><span class=\"pp-class-20 pa t78237 l78243 ls2053\">outstanding </span><span class=\"pp-class-20 pa t78237 l78244 ls1059\">foreign </span><span class=\"pp-class-20 pa t78237 l78245 ls468\">currency </span><span class=\"pp-class-20 pa t78237 l78246 ls493\">positions.</span></p><div class=\"pp-class-4\" id=\"pp-id-7800\"><div class=\" w4676 h74063 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77933 l3 ls889\">The </span><span class=\"pp-class-20 pa t77933 l21606 ls2162\">following </span><span class=\"pp-class-20 pa t77933 l21607 ls365\">table </span><span class=\"pp-class-20 pa t77933 l74937 ls1449\">presents </span><span class=\"pp-class-20 pa t77933 l74938 ls451\">the </span><span class=\"pp-class-20 pa t77933 l74939 ls4157\">carrying </span><span class=\"pp-class-20 pa t77933 l78247 ls468\">amounts </span><span class=\"pp-class-20 pa t77933 l78248 ls295\">of </span><span class=\"pp-class-20 pa t77933 l78249 ls451\">the </span><span class=\"pp-class-20 pa t77933 l78250 ls348\">Group's </span><span class=\"pp-class-20 pa t77933 l78251 ls178\">main </span><span class=\"pp-class-20 pa t77933 l78252 ls1059\">foreign </span><span class=\"pp-class-20 pa t77933 l67309 ls468\">currency </span><span class=\"pp-class-20 pa t77933 l78253 ls4200\">denominated </span><span class=\"pp-class-20 pa t77948 l3 ls6305\">monetary </span><span class=\"pp-class-20 pa t77948 l78254 ls15\">assets </span><span class=\"pp-class-20 pa t77948 l78255 ls299\">and </span><span class=\"pp-class-20 pa t77948 l78256 ls6305\">monetary </span><span class=\"pp-class-20 pa t77948 l78257 ls2399\">liabilities </span><span class=\"pp-class-20 pa t77948 l78258 ls1221\">at </span><span class=\"pp-class-20 pa t77948 l78259 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78260 ls2309\">end </span><span class=\"pp-class-20 pa t77948 l78261 ls295\">of </span><span class=\"pp-class-20 pa t77948 l78262 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78263 ls329\">year:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7801\"><div class=\" w4676 h78264 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78265 l78266\">Assets</span></p></td><td></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78265 l78267 ls2597\">Liabilities</span></p></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t78268 l23115\">IN </span><span class=\"pp-class-150 pa t78268 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t78268 l63719\">OF </span><span class=\"pp-class-150 pa t78268 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l78269\">Dec. </span><span class=\"pp-class-118 pa t78268 l78270\">31, </span><span class=\"pp-class-118 pa t78268 l27655\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l78271\">Dec. </span><span class=\"pp-class-118 pa t78268 l78272\">31, </span><span class=\"pp-class-118 pa t78268 l78273\">2024</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l77880\">Dec. </span><span class=\"pp-class-118 pa t78268 l77881\">31, </span><span class=\"pp-class-118 pa t78268 l77882\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78268 l77883\">Dec. </span><span class=\"pp-class-118 pa t78268 l77884\">31, </span><span class=\"pp-class-118 pa t78268 l77885\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l23115\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78275\">758,432</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78276\">604,904</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78277\">(998,597)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78274 l78278\">(832,565)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l23115\">USD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78275\">181,420</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78276\">193,049</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78277\">(166,002)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78279 l78278\">(171,356)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l23115\">THB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78281\">63,749</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78282\">36,395</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78283\">(63,326)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78280 l78284\">(37,973)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l23115 ls7143\">GBP</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78281\">61,734</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78282\">64,791</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78283\">(48,236)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78285 l78284\">(42,923)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l23115\">ZAR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78281\">12,020</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78282\">12,167</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78283\">(11,536)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78286 l78284\">(11,870)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l23115\">SEK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78288\">9,988</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78289\">2,029</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78290\">(2,873)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78287 l78291\">(2,941)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l23115 ls7143\">CNY</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78288\">8,738</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78289\">6,971</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78290\">(1,886)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78292 l78291\">(1,664)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l23115\">CHF</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78288\">3,791</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78289\">1,784</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78294\">(378)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78293 l78295\">(40)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l23115\">CAD</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78288\">2,053</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78297\">146</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78294\">(353)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78296 l78298\">(126)</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l23115 ls1216\">KRW</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78288\">1,668</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78289\">2,856</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78294\">(126)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t78299 l78298\">(139)</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__224": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78395 l3 ls975\">Commodity </span><span class=\"pp-class-69 pa t78395 l78396 ls998\">price </span><span class=\"pp-class-69 pa t78395 l78397 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77948 l3 ls1157\">Commodity </span><span class=\"pp-class-20 pa t77948 l78398 ls4586\">price </span><span class=\"pp-class-20 pa t77948 l78399 ls1877\">risk </span><span class=\"pp-class-20 pa t77948 l78400 ls4243\">arises </span><span class=\"pp-class-20 pa t77948 l78401 ls1361\">from </span><span class=\"pp-class-20 pa t77948 l78402 ls3675\">transactions </span><span class=\"pp-class-20 pa t77948 l15589 ls309\">to </span><span class=\"pp-class-20 pa t77948 l71384 ls3416\">purchase </span><span class=\"pp-class-20 pa t77948 l78403 ls629\">raw </span><span class=\"pp-class-20 pa t77948 l78404 ls838\">materials </span><span class=\"pp-class-20 pa t77948 l78405 ls299\">and </span><span class=\"pp-class-20 pa t77948 l78406 ls1095\">energy </span><span class=\"pp-class-20 pa t77948 l78407 ls313\">on </span><span class=\"pp-class-20 pa t77948 l78408 ls451\">the </span><span class=\"pp-class-20 pa t77948 l78409 ls663\">market. </span><span class=\"pp-class-20 pa t77948 l2270 ls889\">The </span><span class=\"pp-class-20 pa t78410 l3 ls1877\">risk </span><span class=\"pp-class-20 pa t78410 l78411 ls2540\">relates </span><span class=\"pp-class-20 pa t78410 l78412 ls309\">to </span><span class=\"pp-class-20 pa t78410 l78413 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78414 ls210\">exposure </span><span class=\"pp-class-20 pa t78410 l78415 ls295\">of </span><span class=\"pp-class-20 pa t78410 l78416 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78417 ls1478\">Group </span><span class=\"pp-class-20 pa t78410 l78418 ls309\">to </span><span class=\"pp-class-20 pa t78410 l78419 xx96 ls2594\">fluctuations </span><span class=\"pp-class-20 pa t78410 l78420 ls324\">in </span><span class=\"pp-class-20 pa t78410 l78421 ls451\">the </span><span class=\"pp-class-20 pa t78410 l78422 ls2912\">prices </span><span class=\"pp-class-20 pa t78410 l78423 ls295\">of </span><span class=\"pp-class-20 pa t78410 l78424 ls835\">commodities </span><span class=\"pp-class-20 pa t78410 l13028 ls631\">which </span><span class=\"pp-class-20 pa t78410 l78425 ls305\">are </span><span class=\"pp-class-20 pa t78410 l78426 ls2397\">necessary </span><span class=\"pp-class-20 pa t77949 l3 ls350\">for </span><span class=\"pp-class-20 pa t77949 l399 ls451\">the </span><span class=\"pp-class-20 pa t77949 l33163 ls1051\">manufacturing </span><span class=\"pp-class-20 pa t77949 l78427 ls295\">of </span><span class=\"pp-class-20 pa t77949 l78428 ls1164\">products.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78429 l3 ls8256\">To </span><span class=\"pp-class-20 pa t78429 l78430 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78429 l78431 ls451\">the </span><span class=\"pp-class-20 pa t78429 l78432 ls1877\">risk </span><span class=\"pp-class-20 pa t78429 l78433 ls295\">of </span><span class=\"pp-class-20 pa t78429 l78434 ls182\">unfavourable </span><span class=\"pp-class-20 pa t78429 l78435 ls4586\">price </span><span class=\"pp-class-20 pa t78429 l78436 ls2605\">evolutions, </span><span class=\"pp-class-20 pa t78429 l78437 ls451\">the </span><span class=\"pp-class-20 pa t78429 l78438 ls1478\">Group </span><span class=\"pp-class-20 pa t78429 l78439 ls1221\">enters </span><span class=\"pp-class-20 pa t78429 l78440 ls1113\">into </span><span class=\"pp-class-20 pa t78429 l78441 ls629\">forward </span><span class=\"pp-class-20 pa t78429 l78442 ls2767\">agreements </span><span class=\"pp-class-20 pa t78429 l12940 ls285\">with </span><span class=\"pp-class-20 pa t77972 l3 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t77972 l78443 ls2912\">prices </span><span class=\"pp-class-20 pa t77972 l53316 ls350\">for </span><span class=\"pp-class-20 pa t77972 l78444 ls451\">the </span><span class=\"pp-class-20 pa t77972 l78445 ls305\">key </span><span class=\"pp-class-20 pa t77972 l78446 ls835\">commodities </span><span class=\"pp-class-20 pa t77972 l78447 ls337\">(executory </span><span class=\"pp-class-20 pa t77972 l78448 ls326\">contracts) </span><span class=\"pp-class-20 pa t77972 l78449 ls299\">and </span><span class=\"pp-class-20 pa t77972 l78450 ls176\">closely </span><span class=\"pp-class-20 pa t77972 l78451 ls1123\">monitors </span><span class=\"pp-class-20 pa t77972 l78452 ls451\">the </span><span class=\"pp-class-20 pa t77972 l78453 ls4586\">price </span><span class=\"pp-class-20 pa t77972 l78454 ls1116\">trends </span><span class=\"pp-class-20 pa t77972 l78455 ls313\">on </span><span class=\"pp-class-20 pa t77972 l2292 ls451\">the </span><span class=\"pp-class-20 pa t77987 l3 ls6624\">market.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t77997 l3 ls534\">At </span><span class=\"pp-class-20 pa t77997 l78456 ls3925\">year-end </span><span class=\"pp-class-20 pa t77997 l78457 ls356\">2025, </span><span class=\"pp-class-20 pa t77997 l78458 ls451\">the </span><span class=\"pp-class-20 pa t77997 l78459 ls1478\">Group </span><span class=\"pp-class-20 pa t77997 l78460 ls3416\">did </span><span class=\"pp-class-20 pa t77997 l78461 ls994\">not </span><span class=\"pp-class-20 pa t77997 l78462 ls83\">enter </span><span class=\"pp-class-20 pa t77997 l78463 ls1113\">into </span><span class=\"pp-class-20 pa t77997 l68894 ls2080\">any </span><span class=\"pp-class-20 pa t77997 l78464 ls342\">hedging </span><span class=\"pp-class-20 pa t77997 l78465 ls1157\">arrangements </span><span class=\"pp-class-20 pa t77997 l78466 ls324\">in </span><span class=\"pp-class-20 pa t77997 l78467 ls2080\">order </span><span class=\"pp-class-20 pa t77997 l78468 ls309\">to </span><span class=\"pp-class-20 pa t77997 l78469 ls478\">cover </span><span class=\"pp-class-20 pa t77997 l78470 ls377\">this </span><span class=\"pp-class-20 pa t77997 l78471 ls3820\">risk.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__225": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78472 l3 ls440\">Credit </span><span class=\"pp-class-69 pa t78472 l78473 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78025 l3 ls2487\">Credit </span><span class=\"pp-class-20 pa t78025 l78474 ls1877\">risk </span><span class=\"pp-class-20 pa t78025 l78475 ls324\">is </span><span class=\"pp-class-20 pa t78025 l2191 ls451\">the </span><span class=\"pp-class-20 pa t78025 l78476 ls1877\">risk </span><span class=\"pp-class-20 pa t78025 l78477 ls337\">that </span><span class=\"pp-class-20 pa t78025 l78478 ls821\">one </span><span class=\"pp-class-20 pa t78025 l78479 ls5380\">party </span><span class=\"pp-class-20 pa t78025 l78480 ls309\">to </span><span class=\"pp-class-20 pa t78025 l78481 ls15\">an </span><span class=\"pp-class-20 pa t78025 l78482 ls1051\">agreement </span><span class=\"pp-class-20 pa t78025 l78483 ls511\">will </span><span class=\"pp-class-20 pa t78025 l78484 ls994\">cause </span><span class=\"pp-class-20 pa t78025 l78485\">a </span><span class=\"pp-class-20 pa t78025 l78486 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78025 l78487 ls1333\">loss </span><span class=\"pp-class-20 pa t78025 l78488 ls309\">to </span><span class=\"pp-class-20 pa t78025 l78489 ls1017\">another </span><span class=\"pp-class-20 pa t78025 l78490 ls5380\">party </span><span class=\"pp-class-20 pa t78025 l78491 ls409\">by </span><span class=\"pp-class-20 pa t78025 l78492 ls3925\">failing </span><span class=\"pp-class-20 pa t78493 l3 ls309\">to </span><span class=\"pp-class-20 pa t78493 l78494 ls1305\">discharge </span><span class=\"pp-class-20 pa t78493 l78495 ls248\">its </span><span class=\"pp-class-20 pa t78493 l78496 ls138\">obligation. </span><span class=\"pp-class-20 pa t78493 l78497 ls2487\">Credit </span><span class=\"pp-class-20 pa t78493 l78498 ls1877\">risk </span><span class=\"pp-class-20 pa t78493 l78499 ls2222\">covers </span><span class=\"pp-class-20 pa t78493 l78500 ls901\">trade </span><span class=\"pp-class-20 pa t78493 l78501 ls1089\">receivables, </span><span class=\"pp-class-20 pa t78493 l78502 ls436\">cash </span><span class=\"pp-class-20 pa t78493 l78503 ls299\">and </span><span class=\"pp-class-20 pa t78493 l78504 ls436\">cash </span><span class=\"pp-class-20 pa t78493 l78505 ls838\">equivalents, </span><span class=\"pp-class-20 pa t78493 l78506 ls375\">short-term </span><span class=\"pp-class-20 pa t78038 l3 ls157\">deposits </span><span class=\"pp-class-20 pa t78038 l78507 ls299\">and </span><span class=\"pp-class-20 pa t78038 l78508 ls1921\">other </span><span class=\"pp-class-20 pa t78038 l78509 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78038 l60710 ls1478\">assets.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78058 l3 ls889\">The </span><span class=\"pp-class-20 pa t78058 l78510 ls936\">credit </span><span class=\"pp-class-20 pa t78058 l78511 ls1877\">risk </span><span class=\"pp-class-20 pa t78058 l78512 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78513 ls770\">managed </span><span class=\"pp-class-20 pa t78058 l78514 ls313\">on </span><span class=\"pp-class-20 pa t78058 l78515\">a </span><span class=\"pp-class-20 pa t78058 l78516 ls707\">group </span><span class=\"pp-class-20 pa t78058 l78517 ls411\">basis. </span><span class=\"pp-class-20 pa t78058 l78518 ls287\">It </span><span class=\"pp-class-20 pa t78058 l78519 ls324\">is </span><span class=\"pp-class-20 pa t78058 l78520 ls451\">the </span><span class=\"pp-class-20 pa t78058 l78521 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t78058 l78522 ls560\">policy </span><span class=\"pp-class-20 pa t78058 l78523 ls309\">to </span><span class=\"pp-class-20 pa t78058 l78524 ls2767\">deal </span><span class=\"pp-class-20 pa t78058 l78525 ls285\">with </span><span class=\"pp-class-20 pa t78058 l78526 ls2718\">creditworthy </span><span class=\"pp-class-20 pa t78058 l78527 ls309\">partners </span><span class=\"pp-class-20 pa t78528 l3 ls309\">to </span><span class=\"pp-class-20 pa t78528 l7040 ls858\">avoid </span><span class=\"pp-class-20 pa t78528 l78529 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t78528 l78530 ls1877\">risk </span><span class=\"pp-class-20 pa t78528 l78531 ls2984\">exposure.</span></p><div class=\"pp-class-4\" id=\"pp-id-7804\"><div class=\" w4676 h78093 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78532 l3 ls889\">The </span><span class=\"pp-class-20 pa t78532 l78533 ls1478\">Group </span><span class=\"pp-class-20 pa t78532 l78534 ls2137\">has </span><span class=\"pp-class-20 pa t78532 l78535 ls281\">a </span><span class=\"pp-class-20 pa t78532 l78536 xx96 ls428\">diversified </span><span class=\"pp-class-20 pa t78532 l78537 ls584\">international </span><span class=\"pp-class-20 pa t78532 l78538 ls2688\">customer </span><span class=\"pp-class-20 pa t78532 l78539 ls1359\">portfolio, </span><span class=\"pp-class-20 pa t78532 l78540 ls379\">consisting </span><span class=\"pp-class-20 pa t78532 l78541 ls1297\">mainly </span><span class=\"pp-class-20 pa t78532 l78542 ls295\">of </span><span class=\"pp-class-20 pa t78532 l78543 ls428\">large </span><span class=\"pp-class-20 pa t78532 l78544 ls8377\">retail, </span><span class=\"pp-class-20 pa t78532 l78545 ls468\">cash-and-carry </span><span class=\"pp-class-20 pa t78546 l3 ls299\">and </span><span class=\"pp-class-20 pa t78546 l78547 ls4265\">foodservice </span><span class=\"pp-class-20 pa t78546 l78548 ls835\">companies </span><span class=\"pp-class-20 pa t78546 l78549 ls324\">in </span><span class=\"pp-class-20 pa t78546 l78550 ls4818\">various </span><span class=\"pp-class-20 pa t78546 l78551 ls136\">countries. </span><span class=\"pp-class-20 pa t78546 l78552 ls740\">For </span><span class=\"pp-class-20 pa t78546 l78553 ls3182\">export </span><span class=\"pp-class-20 pa t78546 l78554 ls468\">outside </span><span class=\"pp-class-20 pa t78546 l78555 ls1059\">Europe, </span><span class=\"pp-class-20 pa t78546 l78556 ls451\">the </span><span class=\"pp-class-20 pa t78546 l78557 ls322\">US, </span><span class=\"pp-class-20 pa t78546 l13470 ls1230\">South </span><span class=\"pp-class-20 pa t78546 l78558 ls2222\">Korea </span><span class=\"pp-class-20 pa t78546 l731 ls299\">and </span><span class=\"pp-class-20 pa t78559 l3 ls13614\">China, </span><span class=\"pp-class-20 pa t78559 l78560 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78561 ls1478\">Group </span><span class=\"pp-class-20 pa t78559 l78562 ls1507\">requires </span><span class=\"pp-class-20 pa t78559 l78563 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78564 ls4140\">use </span><span class=\"pp-class-20 pa t78559 l78565 ls295\">of </span><span class=\"pp-class-20 pa t78559 l78566 ls759\">letters </span><span class=\"pp-class-20 pa t78559 l78567 ls295\">of </span><span class=\"pp-class-20 pa t78559 l78568 ls1472\">credits </span><span class=\"pp-class-20 pa t78559 l78569 ls2778\">or </span><span class=\"pp-class-20 pa t78559 l78570 ls936\">credit </span><span class=\"pp-class-20 pa t78559 l78571 ls806\">insurance. </span><span class=\"pp-class-20 pa t78559 l78572 ls1482\">Strict </span><span class=\"pp-class-20 pa t78559 l78573 ls344\">procedures </span><span class=\"pp-class-20 pa t78559 l78574 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78575 ls2597\">rules </span><span class=\"pp-class-20 pa t78576 l3 ls305\">are </span><span class=\"pp-class-20 pa t78576 l78577 ls324\">in </span><span class=\"pp-class-20 pa t78576 l78578 ls557\">place </span><span class=\"pp-class-20 pa t78576 l78579 ls309\">to </span><span class=\"pp-class-20 pa t78576 l78580 ls1613\">accurately </span><span class=\"pp-class-20 pa t78576 l78581 ls83\">monitor </span><span class=\"pp-class-20 pa t78576 l78582 ls608\">customers </span><span class=\"pp-class-20 pa t78576 l78583 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78584 ls1974\">mitigate </span><span class=\"pp-class-20 pa t78576 l78585 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78586 ls389\">manage </span><span class=\"pp-class-20 pa t78576 l78587 ls2080\">any </span><span class=\"pp-class-20 pa t78576 l73174 ls356\">potential </span><span class=\"pp-class-20 pa t78576 l78588 ls16127\">risks </span><span class=\"pp-class-20 pa t78576 l78589 ls624\">as </span><span class=\"pp-class-20 pa t78576 l78590 ls1912\">quickly </span><span class=\"pp-class-20 pa t78576 l731 ls299\">and </span><span class=\"pp-class-20 pa t78591 l3 ls4121\">effectively </span><span class=\"pp-class-20 pa t78591 l78592 ls624\">as </span><span class=\"pp-class-20 pa t78591 l78593 ls3071\">possible.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78594 l3 ls740\">For </span><span class=\"pp-class-20 pa t78594 l78595 ls901\">trade </span><span class=\"pp-class-20 pa t78594 l78596 ls1089\">receivables, </span><span class=\"pp-class-20 pa t78594 l78597 ls15\">an </span><span class=\"pp-class-20 pa t78594 l78598 ls3794\">impairment </span><span class=\"pp-class-20 pa t78594 l78599 ls4795\">analysis </span><span class=\"pp-class-20 pa t78594 l78600 ls324\">is </span><span class=\"pp-class-20 pa t78594 l78601 ls303\">performed </span><span class=\"pp-class-20 pa t78594 l78602 ls1221\">at </span><span class=\"pp-class-20 pa t78594 l78603 ls2767\">each </span><span class=\"pp-class-20 pa t78594 l78604 ls1478\">reporting </span><span class=\"pp-class-20 pa t78594 l78605 ls2095\">date </span><span class=\"pp-class-20 pa t78594 l78606 ls449\">using </span><span class=\"pp-class-20 pa t78594 l78607\">a </span><span class=\"pp-class-20 pa t78594 l78608 ls3675\">provision </span><span class=\"pp-class-20 pa t78609 l3 ls2092\">matrix </span><span class=\"pp-class-20 pa t78609 l78610 ls309\">to </span><span class=\"pp-class-20 pa t78609 l78611 ls777\">measure </span><span class=\"pp-class-20 pa t78609 l78612 ls2274\">expected </span><span class=\"pp-class-20 pa t78609 l78613 ls936\">credit </span><span class=\"pp-class-20 pa t78609 l78614 ls960\">losses. </span><span class=\"pp-class-20 pa t78609 l78615 ls889\">The </span><span class=\"pp-class-20 pa t78609 l78616 ls3675\">provision </span><span class=\"pp-class-20 pa t78609 l78617 ls631\">rates </span><span class=\"pp-class-20 pa t78609 l78618 ls305\">are </span><span class=\"pp-class-20 pa t78609 l78619 ls6131\">based </span><span class=\"pp-class-20 pa t78609 l78620 ls313\">on </span><span class=\"pp-class-20 pa t78609 l78621 ls1219\">days </span><span class=\"pp-class-20 pa t78609 l78622 ls1578\">past </span><span class=\"pp-class-20 pa t78609 l78623 ls4113\">due </span><span class=\"pp-class-20 pa t78609 l78624 ls350\">for </span><span class=\"pp-class-20 pa t78609 l78625 ls1123\">groupings </span><span class=\"pp-class-20 pa t78626 l3 ls295\">of </span><span class=\"pp-class-20 pa t78626 l5940 ls4818\">various </span><span class=\"pp-class-20 pa t78626 l78627 ls2688\">customer </span><span class=\"pp-class-20 pa t78626 l78628 ls6574\">segments </span><span class=\"pp-class-20 pa t78626 l78629 ls285\">with </span><span class=\"pp-class-20 pa t78626 l78630 ls742\">similar </span><span class=\"pp-class-20 pa t78626 l78631 ls1333\">loss </span><span class=\"pp-class-20 pa t78626 l78632 ls424\">patterns </span><span class=\"pp-class-20 pa t78626 l78633 ls59774\">(i.e., </span><span class=\"pp-class-20 pa t78626 l78634 ls409\">by </span><span class=\"pp-class-20 pa t78626 l21660 ls835\">geographical </span><span class=\"pp-class-20 pa t78626 l78635 ls389\">region, </span><span class=\"pp-class-20 pa t78626 l78636 ls339\">product </span><span class=\"pp-class-20 pa t78626 l78637 ls6614\">type).</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78638 l3 ls1351\">Available </span><span class=\"pp-class-20 pa t78638 l78639 ls7587\">liquidities </span><span class=\"pp-class-20 pa t78638 l78640 ls305\">are </span><span class=\"pp-class-20 pa t78638 l78641 ls916\">placed </span><span class=\"pp-class-20 pa t78638 l78642 ls285\">with </span><span class=\"pp-class-20 pa t78638 l78643 ls1137\">several </span><span class=\"pp-class-20 pa t78638 l78644 ls329\">highly </span><span class=\"pp-class-20 pa t78638 l78645 ls311\">reputable </span><span class=\"pp-class-20 pa t78638 l78646 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78638 l78647 ls6624\">institutions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78648 l3 ls889\">The </span><span class=\"pp-class-20 pa t78648 l78649 ls436\">maximum </span><span class=\"pp-class-20 pa t78648 l78650 ls936\">credit </span><span class=\"pp-class-20 pa t78648 l78651 ls1877\">risk </span><span class=\"pp-class-20 pa t78648 l78652 ls309\">to </span><span class=\"pp-class-20 pa t78648 l78653 ls631\">which </span><span class=\"pp-class-20 pa t78648 l15315 ls451\">the </span><span class=\"pp-class-20 pa t78648 l78654 ls1478\">Group </span><span class=\"pp-class-20 pa t78648 l78655 ls324\">is </span><span class=\"pp-class-20 pa t78648 l78656 ls3601\">theoretically </span><span class=\"pp-class-20 pa t78648 l78657 ls8875\">exposed </span><span class=\"pp-class-20 pa t78648 l78658 ls624\">as </span><span class=\"pp-class-20 pa t78648 l78659 ls1221\">at </span><span class=\"pp-class-20 pa t78648 l78660 ls451\">the </span><span class=\"pp-class-20 pa t78648 l78661 ls1478\">reporting </span><span class=\"pp-class-20 pa t78648 l78662 ls2095\">date </span><span class=\"pp-class-20 pa t78648 l78663 ls324\">is </span><span class=\"pp-class-20 pa t78648 l2292 ls451\">the </span><span class=\"pp-class-20 pa t78664 l3 ls4157\">carrying </span><span class=\"pp-class-20 pa t78664 l73116 ls689\">amount </span><span class=\"pp-class-20 pa t78664 l73117 ls295\">of </span><span class=\"pp-class-20 pa t78664 l78665 ls451\">the </span><span class=\"pp-class-20 pa t78664 l78666 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78664 l78667 ls1478\">assets.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__226": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7806\"><div class=\" w4676 h78672 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78673 l3 ls627\">Liquidity </span><span class=\"pp-class-69 pa t78673 l78674 ls1036\">risk</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78546 l3 ls889\">The </span><span class=\"pp-class-20 pa t78546 l78675 ls1478\">Group </span><span class=\"pp-class-20 pa t78546 l78676 ls643\">manages </span><span class=\"pp-class-20 pa t78546 l78677 ls651\">liquidity </span><span class=\"pp-class-20 pa t78546 l78678 ls1877\">risk </span><span class=\"pp-class-20 pa t78546 l78679 ls409\">by </span><span class=\"pp-class-20 pa t78546 l78680 ls9937\">maintaining </span><span class=\"pp-class-20 pa t78546 l78681 ls1403\">adequate </span><span class=\"pp-class-20 pa t78546 l78682 ls1578\">reserves </span><span class=\"pp-class-20 pa t78546 l78683 ls299\">and </span><span class=\"pp-class-20 pa t78546 l78684 ls451\">reserve </span><span class=\"pp-class-20 pa t78546 l78685 ls2127\">borrowing </span><span class=\"pp-class-20 pa t78546 l78686 ls522\">facilities, </span><span class=\"pp-class-20 pa t78546 l18179 ls409\">by </span><span class=\"pp-class-20 pa t78559 l3 ls331\">continuously </span><span class=\"pp-class-20 pa t78559 l78687 ls322\">monitoring </span><span class=\"pp-class-20 pa t78559 l78688 ls1507\">forecast </span><span class=\"pp-class-20 pa t78559 l78689 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78690 ls551\">actual </span><span class=\"pp-class-20 pa t78559 l78691 ls436\">cash </span><span class=\"pp-class-20 pa t78559 l78692 xx96 ls190\">flows, </span><span class=\"pp-class-20 pa t78559 l78693 ls299\">and </span><span class=\"pp-class-20 pa t78559 l78694 ls409\">by </span><span class=\"pp-class-20 pa t78559 l78695 ls9561\">matching </span><span class=\"pp-class-20 pa t78559 l78696 ls451\">the </span><span class=\"pp-class-20 pa t78559 l78697 ls2665\">maturity </span><span class=\"pp-class-20 pa t78559 l78698 xx96 ls537\">profiles </span><span class=\"pp-class-20 pa t78559 l78699 ls295\">of </span><span class=\"pp-class-20 pa t78559 l19447 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78576 l3 ls15\">assets </span><span class=\"pp-class-20 pa t78576 l68438 ls299\">and </span><span class=\"pp-class-20 pa t78576 l78700 ls1932\">liabilities.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78701 l3 ls889\">The </span><span class=\"pp-class-20 pa t78701 l78702 ls768\">Group\u2019s </span><span class=\"pp-class-20 pa t78701 l78703 ls178\">main </span><span class=\"pp-class-20 pa t78701 l78704 ls2688\">sources </span><span class=\"pp-class-20 pa t78701 l78705 ls295\">of </span><span class=\"pp-class-20 pa t78701 l78706 ls436\">cash </span><span class=\"pp-class-20 pa t78701 l78707 xx96 ls840\">inflows </span><span class=\"pp-class-20 pa t78701 l78708 ls305\">are </span><span class=\"pp-class-20 pa t78701 l78709 ls7071\">currently </span><span class=\"pp-class-20 pa t78701 l78710 ls1051\">obtained </span><span class=\"pp-class-20 pa t78701 l78711 ls629\">through </span><span class=\"pp-class-20 pa t78701 l78712 ls238\">capital </span><span class=\"pp-class-20 pa t78701 l78713 ls777\">increases </span><span class=\"pp-class-20 pa t78701 l78714 ls299\">and </span><span class=\"pp-class-20 pa t78701 l78715 ls1472\">external </span><span class=\"pp-class-20 pa t78594 l3 xx96 ls707\">financing </span><span class=\"pp-class-20 pa t78594 l78716 ls629\">through </span><span class=\"pp-class-20 pa t78594 l78717 ls307\">bank </span><span class=\"pp-class-20 pa t78594 l78718 ls618\">loans </span><span class=\"pp-class-20 pa t78594 l78719 ls1361\">from </span><span class=\"pp-class-20 pa t78594 l78720 ls537\">Belgian </span><span class=\"pp-class-20 pa t78594 l78721 ls299\">and </span><span class=\"pp-class-20 pa t78594 l78722 ls584\">international </span><span class=\"pp-class-20 pa t78594 l78723 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78594 l78724 ls6624\">institutions.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78626 l3 ls889\">The </span><span class=\"pp-class-20 pa t78626 l78725 ls2162\">following </span><span class=\"pp-class-20 pa t78626 l78726 ls365\">table </span><span class=\"pp-class-20 pa t78626 l78727 ls4024\">details </span><span class=\"pp-class-20 pa t78626 l78728 ls451\">the </span><span class=\"pp-class-20 pa t78626 l78729 ls348\">Group's </span><span class=\"pp-class-20 pa t78626 l78730 ls453\">remaining </span><span class=\"pp-class-20 pa t78626 l78731 ls4706\">contractual </span><span class=\"pp-class-20 pa t78626 l78732 ls2665\">maturity </span><span class=\"pp-class-20 pa t78626 l78733 ls295\">of </span><span class=\"pp-class-20 pa t78626 l78734 ls248\">its </span><span class=\"pp-class-20 pa t78626 l78735 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78626 l78736 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78626 l12940 ls285\">with </span><span class=\"pp-class-20 pa t78737 l3 ls1610\">agreed </span><span class=\"pp-class-20 pa t78737 l78738 ls759\">repayment </span><span class=\"pp-class-20 pa t78737 l78739 ls4319\">periods. </span><span class=\"pp-class-20 pa t78737 l78740 ls889\">The </span><span class=\"pp-class-20 pa t78737 l78741 ls365\">table </span><span class=\"pp-class-20 pa t78737 l78742 ls2137\">has </span><span class=\"pp-class-20 pa t78737 l78743 ls2266\">been </span><span class=\"pp-class-20 pa t78737 l78744 ls428\">drawn </span><span class=\"pp-class-20 pa t78737 l78745 ls1196\">up </span><span class=\"pp-class-20 pa t78737 l78746 ls6131\">based </span><span class=\"pp-class-20 pa t78737 l78747 ls313\">on </span><span class=\"pp-class-20 pa t78737 l78748 ls451\">the </span><span class=\"pp-class-20 pa t78737 l78749 ls1067\">undiscounted </span><span class=\"pp-class-20 pa t78737 l78750 ls436\">cash </span><span class=\"pp-class-20 pa t78737 l78751 xx96 ls6142\">flows </span><span class=\"pp-class-20 pa t78737 l316 ls295\">of </span><span class=\"pp-class-20 pa t78638 l3 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78638 l78752 ls2399\">liabilities </span><span class=\"pp-class-20 pa t78638 l78753 ls6131\">based </span><span class=\"pp-class-20 pa t78638 l78754 ls313\">on </span><span class=\"pp-class-20 pa t78638 l78755 ls451\">the </span><span class=\"pp-class-20 pa t78638 l78756 ls553\">earliest </span><span class=\"pp-class-20 pa t78638 l78757 ls2095\">date </span><span class=\"pp-class-20 pa t78638 l78758 ls313\">on </span><span class=\"pp-class-20 pa t78638 l78759 ls631\">which </span><span class=\"pp-class-20 pa t78638 l78760 ls451\">the </span><span class=\"pp-class-20 pa t78638 l78761 ls283\">company </span><span class=\"pp-class-20 pa t78638 l78762 ls342\">can </span><span class=\"pp-class-20 pa t78638 l78763 ls346\">be </span><span class=\"pp-class-20 pa t78638 l78764 ls320\">required </span><span class=\"pp-class-20 pa t78638 l78765 ls309\">to </span><span class=\"pp-class-20 pa t78638 l78766 ls58\">pay. </span><span class=\"pp-class-20 pa t78638 l78767 ls889\">The </span><span class=\"pp-class-20 pa t78638 l78768 ls365\">table </span><span class=\"pp-class-20 pa t78769 l3 ls464\">includes </span><span class=\"pp-class-20 pa t78769 l78770 ls235\">both </span><span class=\"pp-class-20 pa t78769 l78771 ls397\">interest </span><span class=\"pp-class-20 pa t78769 l78772 ls299\">and </span><span class=\"pp-class-20 pa t78769 l78773 ls202\">principal </span><span class=\"pp-class-20 pa t78769 l78774 ls436\">cash </span><span class=\"pp-class-20 pa t78769 l78775 xx96 ls916\">flows.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7807\"><div class=\" w4676 h78776 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78777 l23115\">Dec. </span><span class=\"pp-class-118 pa t78777 l76956\">31, </span><span class=\"pp-class-118 pa t78777 l76957\">2025</span><span class=\"pp-class-150 pa t74944 l23115\">in </span><span class=\"pp-class-150 pa t74944 l63718\">thousands </span><span class=\"pp-class-150 pa t74944 l63719\">of </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78778\">Within </span><span class=\"pp-class-118 pa t74944 l78779\">one </span><span class=\"pp-class-118 pa t74944 l78780\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78781\">&gt;1 </span><span class=\"pp-class-118 pa t74947 l78782\">and </span><span class=\"pp-class-118 pa t74944 l78783\">&lt;5 </span><span class=\"pp-class-118 pa t74944 l78784\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l78785\">&gt;5 </span><span class=\"pp-class-118 pa t74944 l78786\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Bank </span><span class=\"pp-class-65 pa t76965 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78787\">55,939 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l62799\">138,825 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l67158\">120,971 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Lease </span><span class=\"pp-class-65 pa t76973 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78788\">7,871 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78789\">14,003 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l67178\">527 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7808\"><div class=\" w4676 h78790 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t78777 l23115\">Dec. </span><span class=\"pp-class-118 pa t78777 l76956\">31, </span><span class=\"pp-class-118 pa t78777 l76957\">2024</span><span class=\"pp-class-150 pa t74944 l23115\">in </span><span class=\"pp-class-150 pa t74944 l63718\">thousands </span><span class=\"pp-class-150 pa t74944 l63719\">of </span><span class=\"pp-class-150 pa t74944 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78778\">Within </span><span class=\"pp-class-118 pa t74944 l78779\">one </span><span class=\"pp-class-118 pa t74944 l78780\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74947 l78781\">&gt;1 </span><span class=\"pp-class-118 pa t74947 l78782\">and </span><span class=\"pp-class-118 pa t74944 l78783\">&lt;5 </span><span class=\"pp-class-118 pa t74944 l78784\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t74944 l78785\">&gt;5 </span><span class=\"pp-class-118 pa t74944 l78786\">years</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l23115\">Bank </span><span class=\"pp-class-65 pa t76965 l75804\">loans</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78787 ls67117\">96,219\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l78789 ls67117\">99,641\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76965 l67170 ls67117\">75,547\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l23115\">Lease </span><span class=\"pp-class-65 pa t76973 l75805\">liabilities</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78788 ls66978\">6,378\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l78789 ls67117\">13,231\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76973 l67174 ls66978\">2,096\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7809\"><div class=\" w4676 h78791 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20536 l3 ls889\">The </span><span class=\"pp-class-20 pa t20536 l78792 ls595\">unused </span><span class=\"pp-class-20 pa t20536 l78793 ls2095\">committed </span><span class=\"pp-class-20 pa t20536 l78794 ls936\">credit </span><span class=\"pp-class-20 pa t20536 l78795 ls1067\">lines </span><span class=\"pp-class-20 pa t20536 l78796 ls3675\">amounted </span><span class=\"pp-class-20 pa t20536 l78797 ls309\">to </span><span class=\"pp-class-20 pa t20536 l78798 ls324\">EUR </span><span class=\"pp-class-20 pa t20536 l78799 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20536 l78800 ls1480\">thousands </span><span class=\"pp-class-20 pa t20536 l78801 ls1221\">at </span><span class=\"pp-class-20 pa t20536 l78802 ls3925\">year-end </span><span class=\"pp-class-20 pa t20536 l78803 ls689\">2025 </span><span class=\"pp-class-20 pa t20536 l73164 ls1574\">(2024: </span><span class=\"pp-class-20 pa t20547 l3 ls324\">EUR </span><span class=\"pp-class-20 pa t20547 l76918 ls18727\">150,100 </span><span class=\"pp-class-20 pa t20547 l78804 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t20580 l3 ls8777\">No </span><span class=\"pp-class-20 pa t20580 l17973 ls527\">debt </span><span class=\"pp-class-20 pa t20580 l78805 ls794\">covenants </span><span class=\"pp-class-20 pa t20580 l78806 ls305\">are </span><span class=\"pp-class-20 pa t20580 l78807 ls2050\">applicable </span><span class=\"pp-class-20 pa t20580 l78808 ls313\">on </span><span class=\"pp-class-20 pa t20580 l78809 ls451\">the </span><span class=\"pp-class-20 pa t20580 l78810 ls2594\">current </span><span class=\"pp-class-20 pa t20580 l78811 ls936\">credit </span><span class=\"pp-class-20 pa t20580 l78812 ls2296\">lines.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__229": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7810\"><div class=\" w4676 h32050 pa t2 l3 wtro4 xx78813 tro6 xx78814\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78815 l3 ls78816\">27. </span><span class=\"pp-class-19 pa t78815 l78817 ls78818\">Related </span><span class=\"pp-class-19 pa t78815 l78819 ls63927\">parties</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78820 l3\">A </span><span class=\"pp-class-20 pa t78820 l78821 ls2434\">list </span><span class=\"pp-class-20 pa t78820 l78822 ls295\">of </span><span class=\"pp-class-20 pa t78820 l78823 ls163\">all </span><span class=\"pp-class-20 pa t78820 l53754 ls1478\">Group </span><span class=\"pp-class-20 pa t78820 l78824 ls835\">companies </span><span class=\"pp-class-20 pa t78820 l78825 ls324\">is </span><span class=\"pp-class-20 pa t78820 l78826 ls901\">provided </span><span class=\"pp-class-20 pa t78820 l78827 ls324\">in </span><span class=\"pp-class-20 pa t78820 l78828 ls715\">note </span><span class=\"pp-class-20 pa t78820 l78829 ls838\">32. </span><span class=\"pp-class-20 pa t78820 l78830 ls740\">Further </span><span class=\"pp-class-20 pa t78820 l78831 ls4024\">details </span><span class=\"pp-class-20 pa t78820 l78832 ls295\">of </span><span class=\"pp-class-20 pa t78820 l78833 ls451\">the </span><span class=\"pp-class-20 pa t78820 l78834 ls2162\">shareholding </span><span class=\"pp-class-20 pa t78820 l78835 ls2639\">structure </span><span class=\"pp-class-20 pa t78820 l78836 ls295\">of </span><span class=\"pp-class-20 pa t78820 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t78837 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t78837 l78838 ls30289\">NV </span><span class=\"pp-class-20 pa t78837 l78839 ls624\">as </span><span class=\"pp-class-20 pa t78837 l20158 ls1221\">at </span><span class=\"pp-class-20 pa t78837 l78840 ls2447\">December </span><span class=\"pp-class-20 pa t78837 l78841 ls17666\">31, </span><span class=\"pp-class-20 pa t78837 l78842 ls689\">2025 </span><span class=\"pp-class-20 pa t78837 l78843 ls305\">are </span><span class=\"pp-class-20 pa t78837 l78844 ls715\">disclosed </span><span class=\"pp-class-20 pa t78837 l78845 ls324\">in </span><span class=\"pp-class-20 pa t78837 l78846 ls451\">the </span><span class=\"pp-class-20 pa t78837 l78847 ls5041\">Corporate </span><span class=\"pp-class-20 pa t78837 l78848 ls1113\">Governance </span><span class=\"pp-class-20 pa t78837 l78849 ls2050\">Statement </span><span class=\"pp-class-20 pa t78837 l78850 ls324\">in </span><span class=\"pp-class-20 pa t78837 l78851 ls352\">chapter </span><span class=\"pp-class-20 pa t78837 l78852 ls10339\">5.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78853 l3 ls1595\">Balances </span><span class=\"pp-class-20 pa t78853 l78854 ls299\">and </span><span class=\"pp-class-20 pa t78853 l78855 ls3675\">transactions </span><span class=\"pp-class-20 pa t78853 l78856 ls1083\">between </span><span class=\"pp-class-20 pa t78853 l78857 ls548\">Lotus </span><span class=\"pp-class-20 pa t78853 l78858 ls634\">Bakeries </span><span class=\"pp-class-20 pa t78853 l78859 ls30289\">NV </span><span class=\"pp-class-20 pa t78853 l78860 ls299\">and </span><span class=\"pp-class-20 pa t78853 l78861 ls248\">its </span><span class=\"pp-class-20 pa t78853 l78862 ls186\">subsidiaries, </span><span class=\"pp-class-20 pa t78853 l78863 ls631\">which </span><span class=\"pp-class-20 pa t78853 l78864 ls305\">are </span><span class=\"pp-class-20 pa t78853 l78865 ls553\">related </span><span class=\"pp-class-20 pa t78853 l78866 ls975\">parties </span><span class=\"pp-class-20 pa t78853 l316 ls295\">of </span><span class=\"pp-class-20 pa t78867 l3 ls451\">the </span><span class=\"pp-class-20 pa t78867 l972 ls387\">company, </span><span class=\"pp-class-20 pa t78867 l78868 ls2264\">have </span><span class=\"pp-class-20 pa t78867 l78869 ls2266\">been </span><span class=\"pp-class-20 pa t78867 l78870 ls432\">eliminated </span><span class=\"pp-class-20 pa t78867 l78871 ls324\">in </span><span class=\"pp-class-20 pa t78867 l78872 ls1174\">consolidation </span><span class=\"pp-class-20 pa t78867 l78873 ls299\">and </span><span class=\"pp-class-20 pa t78867 l78874 ls305\">are </span><span class=\"pp-class-20 pa t78867 l78875 ls994\">not </span><span class=\"pp-class-20 pa t78867 l78876 ls715\">disclosed </span><span class=\"pp-class-20 pa t78867 l78877 ls324\">in </span><span class=\"pp-class-20 pa t78867 l78878 ls377\">this </span><span class=\"pp-class-20 pa t78867 l78879 ls5848\">note.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78880 l3 ls1610\">Key </span><span class=\"pp-class-20 pa t78880 l78881 ls726\">management </span><span class=\"pp-class-20 pa t78880 l78882 ls1083\">personnel </span><span class=\"pp-class-20 pa t78880 l78883 ls324\">is </span><span class=\"pp-class-20 pa t78880 l78884 ls545\">composed </span><span class=\"pp-class-20 pa t78880 l78885 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78886 ls163\">all </span><span class=\"pp-class-20 pa t78880 l78887 ls3969\">members </span><span class=\"pp-class-20 pa t78880 l78888 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78889 ls451\">the </span><span class=\"pp-class-20 pa t78880 l78890 ls608\">Board </span><span class=\"pp-class-20 pa t78880 l78891 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78892 ls527\">Directors </span><span class=\"pp-class-20 pa t78880 l78893 ls299\">and </span><span class=\"pp-class-20 pa t78880 l78894 ls3969\">members </span><span class=\"pp-class-20 pa t78880 l316 ls295\">of </span><span class=\"pp-class-20 pa t73903 l3 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78895 ls367\">Executive </span><span class=\"pp-class-20 pa t73903 l78896 ls940\">Committee. </span><span class=\"pp-class-20 pa t73903 l78897 ls153\">For </span><span class=\"pp-class-20 pa t73903 l78898 ls1049\">information </span><span class=\"pp-class-20 pa t73903 l78899 ls313\">on </span><span class=\"pp-class-20 pa t73903 l78900 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78901 ls573\">remuneration </span><span class=\"pp-class-20 pa t73903 l78902 ls295\">of </span><span class=\"pp-class-20 pa t73903 l78903 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78904 ls6640\">CEO, </span><span class=\"pp-class-20 pa t73903 l78905 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78906 ls573\">remuneration </span><span class=\"pp-class-20 pa t73903 l78907 ls295\">of </span><span class=\"pp-class-20 pa t73903 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73921 l3 ls587\">executive </span><span class=\"pp-class-20 pa t73921 l78908 ls365\">managers </span><span class=\"pp-class-20 pa t73921 l78909 ls299\">and </span><span class=\"pp-class-20 pa t73921 l78910 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78911 ls573\">remuneration </span><span class=\"pp-class-20 pa t73921 l78912 ls295\">of </span><span class=\"pp-class-20 pa t73921 l78913 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78914 ls210\">board </span><span class=\"pp-class-20 pa t73921 l78915 ls3969\">members </span><span class=\"pp-class-20 pa t73921 l78916 ls324\">in </span><span class=\"pp-class-20 pa t73921 l78917 ls356\">2025, </span><span class=\"pp-class-20 pa t73921 l78918 ls303\">we </span><span class=\"pp-class-20 pa t73921 l78919 ls1049\">refer </span><span class=\"pp-class-20 pa t73921 l78920 ls309\">to </span><span class=\"pp-class-20 pa t73921 l78921 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78922 ls573\">remuneration </span><span class=\"pp-class-20 pa t73941 l3 ls2970\">report </span><span class=\"pp-class-20 pa t73941 l23049 ls305\">included </span><span class=\"pp-class-20 pa t73941 l78923 ls324\">in </span><span class=\"pp-class-20 pa t73941 l78924 ls352\">chapter </span><span class=\"pp-class-20 pa t73941 l78925 ls10339\">5.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78926 l3 ls8819\">Apart </span><span class=\"pp-class-20 pa t78926 l78927 ls1361\">from </span><span class=\"pp-class-20 pa t78926 l78928 ls451\">the </span><span class=\"pp-class-20 pa t78926 l78929 ls305\">key </span><span class=\"pp-class-20 pa t78926 l78930 ls726\">management </span><span class=\"pp-class-20 pa t78926 l78931 ls1089\">remuneration, </span><span class=\"pp-class-20 pa t78926 l78932 ls9996\">no </span><span class=\"pp-class-20 pa t78926 l78933 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t78926 l78934 ls3675\">transactions </span><span class=\"pp-class-20 pa t78926 l78935 ls428\">occurred </span><span class=\"pp-class-20 pa t78926 l78936 ls285\">with </span><span class=\"pp-class-20 pa t78926 l78937 ls553\">related </span><span class=\"pp-class-20 pa t78926 l78938 ls2053\">parties.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__230": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7810\"><div class=\" w4676 h32050 pa t2 l3 wtro4 xx78813 tro6 xx78814\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78815 l3 ls78816\">27. </span><span class=\"pp-class-19 pa t78815 l78817 ls78818\">Related </span><span class=\"pp-class-19 pa t78815 l78819 ls63927\">parties</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78820 l3\">A </span><span class=\"pp-class-20 pa t78820 l78821 ls2434\">list </span><span class=\"pp-class-20 pa t78820 l78822 ls295\">of </span><span class=\"pp-class-20 pa t78820 l78823 ls163\">all </span><span class=\"pp-class-20 pa t78820 l53754 ls1478\">Group </span><span class=\"pp-class-20 pa t78820 l78824 ls835\">companies </span><span class=\"pp-class-20 pa t78820 l78825 ls324\">is </span><span class=\"pp-class-20 pa t78820 l78826 ls901\">provided </span><span class=\"pp-class-20 pa t78820 l78827 ls324\">in </span><span class=\"pp-class-20 pa t78820 l78828 ls715\">note </span><span class=\"pp-class-20 pa t78820 l78829 ls838\">32. </span><span class=\"pp-class-20 pa t78820 l78830 ls740\">Further </span><span class=\"pp-class-20 pa t78820 l78831 ls4024\">details </span><span class=\"pp-class-20 pa t78820 l78832 ls295\">of </span><span class=\"pp-class-20 pa t78820 l78833 ls451\">the </span><span class=\"pp-class-20 pa t78820 l78834 ls2162\">shareholding </span><span class=\"pp-class-20 pa t78820 l78835 ls2639\">structure </span><span class=\"pp-class-20 pa t78820 l78836 ls295\">of </span><span class=\"pp-class-20 pa t78820 l18133 ls548\">Lotus </span><span class=\"pp-class-20 pa t78837 l3 ls634\">Bakeries </span><span class=\"pp-class-20 pa t78837 l78838 ls30289\">NV </span><span class=\"pp-class-20 pa t78837 l78839 ls624\">as </span><span class=\"pp-class-20 pa t78837 l20158 ls1221\">at </span><span class=\"pp-class-20 pa t78837 l78840 ls2447\">December </span><span class=\"pp-class-20 pa t78837 l78841 ls17666\">31, </span><span class=\"pp-class-20 pa t78837 l78842 ls689\">2025 </span><span class=\"pp-class-20 pa t78837 l78843 ls305\">are </span><span class=\"pp-class-20 pa t78837 l78844 ls715\">disclosed </span><span class=\"pp-class-20 pa t78837 l78845 ls324\">in </span><span class=\"pp-class-20 pa t78837 l78846 ls451\">the </span><span class=\"pp-class-20 pa t78837 l78847 ls5041\">Corporate </span><span class=\"pp-class-20 pa t78837 l78848 ls1113\">Governance </span><span class=\"pp-class-20 pa t78837 l78849 ls2050\">Statement </span><span class=\"pp-class-20 pa t78837 l78850 ls324\">in </span><span class=\"pp-class-20 pa t78837 l78851 ls352\">chapter </span><span class=\"pp-class-20 pa t78837 l78852 ls10339\">5.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78853 l3 ls1595\">Balances </span><span class=\"pp-class-20 pa t78853 l78854 ls299\">and </span><span class=\"pp-class-20 pa t78853 l78855 ls3675\">transactions </span><span class=\"pp-class-20 pa t78853 l78856 ls1083\">between </span><span class=\"pp-class-20 pa t78853 l78857 ls548\">Lotus </span><span class=\"pp-class-20 pa t78853 l78858 ls634\">Bakeries </span><span class=\"pp-class-20 pa t78853 l78859 ls30289\">NV </span><span class=\"pp-class-20 pa t78853 l78860 ls299\">and </span><span class=\"pp-class-20 pa t78853 l78861 ls248\">its </span><span class=\"pp-class-20 pa t78853 l78862 ls186\">subsidiaries, </span><span class=\"pp-class-20 pa t78853 l78863 ls631\">which </span><span class=\"pp-class-20 pa t78853 l78864 ls305\">are </span><span class=\"pp-class-20 pa t78853 l78865 ls553\">related </span><span class=\"pp-class-20 pa t78853 l78866 ls975\">parties </span><span class=\"pp-class-20 pa t78853 l316 ls295\">of </span><span class=\"pp-class-20 pa t78867 l3 ls451\">the </span><span class=\"pp-class-20 pa t78867 l972 ls387\">company, </span><span class=\"pp-class-20 pa t78867 l78868 ls2264\">have </span><span class=\"pp-class-20 pa t78867 l78869 ls2266\">been </span><span class=\"pp-class-20 pa t78867 l78870 ls432\">eliminated </span><span class=\"pp-class-20 pa t78867 l78871 ls324\">in </span><span class=\"pp-class-20 pa t78867 l78872 ls1174\">consolidation </span><span class=\"pp-class-20 pa t78867 l78873 ls299\">and </span><span class=\"pp-class-20 pa t78867 l78874 ls305\">are </span><span class=\"pp-class-20 pa t78867 l78875 ls994\">not </span><span class=\"pp-class-20 pa t78867 l78876 ls715\">disclosed </span><span class=\"pp-class-20 pa t78867 l78877 ls324\">in </span><span class=\"pp-class-20 pa t78867 l78878 ls377\">this </span><span class=\"pp-class-20 pa t78867 l78879 ls5848\">note.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78880 l3 ls1610\">Key </span><span class=\"pp-class-20 pa t78880 l78881 ls726\">management </span><span class=\"pp-class-20 pa t78880 l78882 ls1083\">personnel </span><span class=\"pp-class-20 pa t78880 l78883 ls324\">is </span><span class=\"pp-class-20 pa t78880 l78884 ls545\">composed </span><span class=\"pp-class-20 pa t78880 l78885 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78886 ls163\">all </span><span class=\"pp-class-20 pa t78880 l78887 ls3969\">members </span><span class=\"pp-class-20 pa t78880 l78888 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78889 ls451\">the </span><span class=\"pp-class-20 pa t78880 l78890 ls608\">Board </span><span class=\"pp-class-20 pa t78880 l78891 ls295\">of </span><span class=\"pp-class-20 pa t78880 l78892 ls527\">Directors </span><span class=\"pp-class-20 pa t78880 l78893 ls299\">and </span><span class=\"pp-class-20 pa t78880 l78894 ls3969\">members </span><span class=\"pp-class-20 pa t78880 l316 ls295\">of </span><span class=\"pp-class-20 pa t73903 l3 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78895 ls367\">Executive </span><span class=\"pp-class-20 pa t73903 l78896 ls940\">Committee. </span><span class=\"pp-class-20 pa t73903 l78897 ls153\">For </span><span class=\"pp-class-20 pa t73903 l78898 ls1049\">information </span><span class=\"pp-class-20 pa t73903 l78899 ls313\">on </span><span class=\"pp-class-20 pa t73903 l78900 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78901 ls573\">remuneration </span><span class=\"pp-class-20 pa t73903 l78902 ls295\">of </span><span class=\"pp-class-20 pa t73903 l78903 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78904 ls6640\">CEO, </span><span class=\"pp-class-20 pa t73903 l78905 ls451\">the </span><span class=\"pp-class-20 pa t73903 l78906 ls573\">remuneration </span><span class=\"pp-class-20 pa t73903 l78907 ls295\">of </span><span class=\"pp-class-20 pa t73903 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73921 l3 ls587\">executive </span><span class=\"pp-class-20 pa t73921 l78908 ls365\">managers </span><span class=\"pp-class-20 pa t73921 l78909 ls299\">and </span><span class=\"pp-class-20 pa t73921 l78910 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78911 ls573\">remuneration </span><span class=\"pp-class-20 pa t73921 l78912 ls295\">of </span><span class=\"pp-class-20 pa t73921 l78913 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78914 ls210\">board </span><span class=\"pp-class-20 pa t73921 l78915 ls3969\">members </span><span class=\"pp-class-20 pa t73921 l78916 ls324\">in </span><span class=\"pp-class-20 pa t73921 l78917 ls356\">2025, </span><span class=\"pp-class-20 pa t73921 l78918 ls303\">we </span><span class=\"pp-class-20 pa t73921 l78919 ls1049\">refer </span><span class=\"pp-class-20 pa t73921 l78920 ls309\">to </span><span class=\"pp-class-20 pa t73921 l78921 ls451\">the </span><span class=\"pp-class-20 pa t73921 l78922 ls573\">remuneration </span><span class=\"pp-class-20 pa t73941 l3 ls2970\">report </span><span class=\"pp-class-20 pa t73941 l23049 ls305\">included </span><span class=\"pp-class-20 pa t73941 l78923 ls324\">in </span><span class=\"pp-class-20 pa t73941 l78924 ls352\">chapter </span><span class=\"pp-class-20 pa t73941 l78925 ls10339\">5.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78926 l3 ls8819\">Apart </span><span class=\"pp-class-20 pa t78926 l78927 ls1361\">from </span><span class=\"pp-class-20 pa t78926 l78928 ls451\">the </span><span class=\"pp-class-20 pa t78926 l78929 ls305\">key </span><span class=\"pp-class-20 pa t78926 l78930 ls726\">management </span><span class=\"pp-class-20 pa t78926 l78931 ls1089\">remuneration, </span><span class=\"pp-class-20 pa t78926 l78932 ls9996\">no </span><span class=\"pp-class-20 pa t78926 l78933 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t78926 l78934 ls3675\">transactions </span><span class=\"pp-class-20 pa t78926 l78935 ls428\">occurred </span><span class=\"pp-class-20 pa t78926 l78936 ls285\">with </span><span class=\"pp-class-20 pa t78926 l78937 ls553\">related </span><span class=\"pp-class-20 pa t78926 l78938 ls2053\">parties.</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__231": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7812\"><div class=\" w4676 h78940 pa t2 l3 wtro4 xx78941 tro6 xx78942\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78943 l3 ls11692\">28. </span><span class=\"pp-class-19 pa t78943 l78944 ls13626\">Commitments</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t78945 l3 ls8366\">Capital </span><span class=\"pp-class-25 pa t78945 l78946 ls3386\">commitments </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78947 l3 ls279\">As </span><span class=\"pp-class-20 pa t78947 l78948 ls1221\">at </span><span class=\"pp-class-20 pa t78947 l78949 ls2447\">December </span><span class=\"pp-class-20 pa t78947 l78950 ls17666\">31, </span><span class=\"pp-class-20 pa t78947 l78951 ls356\">2025, </span><span class=\"pp-class-20 pa t78947 l78952 ls451\">the </span><span class=\"pp-class-20 pa t78947 l78953 ls1478\">Group </span><span class=\"pp-class-20 pa t78947 l78954 ls2137\">has </span><span class=\"pp-class-20 pa t78947 l78955 ls324\">EUR </span><span class=\"pp-class-20 pa t78947 l78956 ls3925\">39,002 </span><span class=\"pp-class-20 pa t78947 l78957 ls1480\">thousands </span><span class=\"pp-class-20 pa t78947 l78958 ls295\">of </span><span class=\"pp-class-20 pa t78947 l78959 ls493\">commitments </span><span class=\"pp-class-20 pa t78947 l78960 ls1574\">(2024: </span><span class=\"pp-class-20 pa t78947 l78961 ls324\">EUR </span><span class=\"pp-class-20 pa t78947 l78962 ls1855\">62,351 </span><span class=\"pp-class-20 pa t78963 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t78963 l74533 ls350\">for </span><span class=\"pp-class-20 pa t78963 l78964 ls451\">the </span><span class=\"pp-class-20 pa t78963 l78965 ls3033\">acquisition </span><span class=\"pp-class-20 pa t78963 l77600 ls295\">of </span><span class=\"pp-class-20 pa t78963 l78966 ls4165\">property, </span><span class=\"pp-class-20 pa t78963 l78967 ls705\">plant </span><span class=\"pp-class-20 pa t78963 l78968 ls299\">and </span><span class=\"pp-class-20 pa t78963 l78969 ls525\">equipment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t78970 l3 ls2137\">Contracts </span><span class=\"pp-class-25 pa t78970 l78971 ls516\">for </span><span class=\"pp-class-25 pa t78970 l78972 ls2372\">raw </span><span class=\"pp-class-25 pa t78970 l78973 ls2718\">materials </span><span class=\"pp-class-25 pa t78970 l78974 ls1233\">and </span><span class=\"pp-class-25 pa t78970 l78975 ls2345\">finished </span><span class=\"pp-class-25 pa t78970 l78976 ls548\">products </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78977 l3 ls335\">Purchased </span><span class=\"pp-class-20 pa t78977 l78978 ls5425\">but </span><span class=\"pp-class-20 pa t78977 l78979 ls994\">not </span><span class=\"pp-class-20 pa t78977 l64599 ls1564\">yet </span><span class=\"pp-class-20 pa t78977 l78980 ls383\">delivered </span><span class=\"pp-class-20 pa t78977 l78981 ls629\">raw </span><span class=\"pp-class-20 pa t78977 l78982 ls838\">materials </span><span class=\"pp-class-20 pa t78977 l78983 ls299\">and </span><span class=\"pp-class-20 pa t78977 l78984 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t78977 l78985 ls420\">products </span><span class=\"pp-class-20 pa t78977 l78986 ls324\">in </span><span class=\"pp-class-20 pa t78977 l78987 ls689\">2025 </span><span class=\"pp-class-20 pa t78977 l78988 ls299\">and </span><span class=\"pp-class-20 pa t78977 l78989 ls379\">2024 </span><span class=\"pp-class-20 pa t78977 l78990 ls305\">are </span><span class=\"pp-class-20 pa t78977 l78991 ls397\">detailed </span><span class=\"pp-class-20 pa t78977 l78992 ls2095\">below:</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7813\"><div class=\" w4676 h78993 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Less </span><span class=\"pp-class-65 pa t70499 l74552\">than </span><span class=\"pp-class-65 pa t70499 l78994\">one </span><span class=\"pp-class-65 pa t70499 l78995\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">210,945 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">173,234\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">More </span><span class=\"pp-class-65 pa t70500 l78996\">than </span><span class=\"pp-class-65 pa t70500 l78997\">one </span><span class=\"pp-class-65 pa t70500 l78998\">year </span><span class=\"pp-class-65 pa t70500 l78999\">and </span><span class=\"pp-class-65 pa t70500 l79000\">less </span><span class=\"pp-class-65 pa t70500 l79001\">than </span><span class=\"pp-class-65 pa t70500 l79002\">five </span><span class=\"pp-class-65 pa t70500 l79003\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">20,439 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">21,074\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls69870\">TOTAL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l70569 ls67040\">231,384\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l67216 ls67040\">194,307\u00a0\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7814\"><div class=\" w4676 h79004 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t19620 l3 ls2684\">Other </span><span class=\"pp-class-25 pa t19620 l18154 ls6788\">rights </span><span class=\"pp-class-25 pa t19620 l79005 ls1233\">and </span><span class=\"pp-class-25 pa t19620 l79006 ls3386\">commitments </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t19435 l3 ls5425\">Bank </span><span class=\"pp-class-20 pa t19435 l79007 ls1097\">guarantees </span><span class=\"pp-class-20 pa t19435 l79008 ls624\">as </span><span class=\"pp-class-20 pa t19435 l79009 ls1221\">at </span><span class=\"pp-class-20 pa t19435 l79010 ls2447\">December </span><span class=\"pp-class-20 pa t19435 l79011 ls17666\">31, </span><span class=\"pp-class-20 pa t19435 l79012 ls689\">2025 </span><span class=\"pp-class-20 pa t19435 l79013 ls3675\">amounted </span><span class=\"pp-class-20 pa t19435 l79014 ls309\">to </span><span class=\"pp-class-20 pa t19435 l79015 ls324\">EUR </span><span class=\"pp-class-20 pa t19435 l79016 ls1889\">1,898 </span><span class=\"pp-class-20 pa t19435 l79017 ls1480\">thousands </span><span class=\"pp-class-20 pa t19435 l79018 ls1574\">(2024: </span><span class=\"pp-class-20 pa t19435 l79019 ls324\">EUR </span><span class=\"pp-class-20 pa t19435 l79020 ls1788\">1,732 </span><span class=\"pp-class-20 pa t19435 l79021 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t19461 l3 ls548\">Lotus </span><span class=\"pp-class-20 pa t19461 l79022 ls634\">Bakeries </span><span class=\"pp-class-20 pa t19461 l79023 ls1051\">commits </span><span class=\"pp-class-20 pa t19461 l79024 ls225\">itself </span><span class=\"pp-class-20 pa t19461 l79025 ls994\">not </span><span class=\"pp-class-20 pa t19461 l79026 ls309\">to </span><span class=\"pp-class-20 pa t19461 l79027 ls4058\">dispose </span><span class=\"pp-class-20 pa t19461 l79028 ls32357\">of, </span><span class=\"pp-class-20 pa t19461 l79029 ls811\">mortgage </span><span class=\"pp-class-20 pa t19461 l79030 ls2778\">or </span><span class=\"pp-class-20 pa t19461 l79031 ls629\">pledge </span><span class=\"pp-class-20 pa t19461 l79032 ls2080\">any </span><span class=\"pp-class-20 pa t19461 l79033 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t19461 l79034 ls15\">assets </span><span class=\"pp-class-20 pa t19461 l79035 ls3820\">without </span><span class=\"pp-class-20 pa t19461 l79036 ls360\">prior </span><span class=\"pp-class-20 pa t19677 l3 ls806\">consultation </span><span class=\"pp-class-20 pa t19677 l79037 ls285\">with </span><span class=\"pp-class-20 pa t19677 l79038 ls451\">the </span><span class=\"pp-class-20 pa t19677 l79039 ls5565\">credit-granting </span><span class=\"pp-class-20 pa t19677 l79040 ls4121\">institutions. </span><span class=\"pp-class-20 pa t19677 l79041 ls1233\">These </span><span class=\"pp-class-20 pa t19677 l79042 ls15\">assets </span><span class=\"pp-class-20 pa t19677 l79043 ls1196\">serve </span><span class=\"pp-class-20 pa t19677 l79044 ls624\">as </span><span class=\"pp-class-20 pa t19677 l79045 ls3551\">guarantee </span><span class=\"pp-class-20 pa t19677 l79046 ls350\">for </span><span class=\"pp-class-20 pa t19677 l79047 ls451\">the </span><span class=\"pp-class-20 pa t19677 l79048 ls618\">loans </span><span class=\"pp-class-20 pa t19677 l79049 ls3736\">(\u2018full </span><span class=\"pp-class-20 pa t19468 l3 ls3520\">negative </span><span class=\"pp-class-20 pa t19468 l79050 ls7709\">pledge\u2019).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__232": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t78945 l3 ls8366\">Capital </span><span class=\"pp-class-25 pa t78945 l78946 ls3386\">commitments </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78947 l3 ls279\">As </span><span class=\"pp-class-20 pa t78947 l78948 ls1221\">at </span><span class=\"pp-class-20 pa t78947 l78949 ls2447\">December </span><span class=\"pp-class-20 pa t78947 l78950 ls17666\">31, </span><span class=\"pp-class-20 pa t78947 l78951 ls356\">2025, </span><span class=\"pp-class-20 pa t78947 l78952 ls451\">the </span><span class=\"pp-class-20 pa t78947 l78953 ls1478\">Group </span><span class=\"pp-class-20 pa t78947 l78954 ls2137\">has </span><span class=\"pp-class-20 pa t78947 l78955 ls324\">EUR </span><span class=\"pp-class-20 pa t78947 l78956 ls3925\">39,002 </span><span class=\"pp-class-20 pa t78947 l78957 ls1480\">thousands </span><span class=\"pp-class-20 pa t78947 l78958 ls295\">of </span><span class=\"pp-class-20 pa t78947 l78959 ls493\">commitments </span><span class=\"pp-class-20 pa t78947 l78960 ls1574\">(2024: </span><span class=\"pp-class-20 pa t78947 l78961 ls324\">EUR </span><span class=\"pp-class-20 pa t78947 l78962 ls1855\">62,351 </span><span class=\"pp-class-20 pa t78963 l3 ls2041\">thousands) </span><span class=\"pp-class-20 pa t78963 l74533 ls350\">for </span><span class=\"pp-class-20 pa t78963 l78964 ls451\">the </span><span class=\"pp-class-20 pa t78963 l78965 ls3033\">acquisition </span><span class=\"pp-class-20 pa t78963 l77600 ls295\">of </span><span class=\"pp-class-20 pa t78963 l78966 ls4165\">property, </span><span class=\"pp-class-20 pa t78963 l78967 ls705\">plant </span><span class=\"pp-class-20 pa t78963 l78968 ls299\">and </span><span class=\"pp-class-20 pa t78963 l78969 ls525\">equipment.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t78970 l3 ls2137\">Contracts </span><span class=\"pp-class-25 pa t78970 l78971 ls516\">for </span><span class=\"pp-class-25 pa t78970 l78972 ls2372\">raw </span><span class=\"pp-class-25 pa t78970 l78973 ls2718\">materials </span><span class=\"pp-class-25 pa t78970 l78974 ls1233\">and </span><span class=\"pp-class-25 pa t78970 l78975 ls2345\">finished </span><span class=\"pp-class-25 pa t78970 l78976 ls548\">products </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78977 l3 ls335\">Purchased </span><span class=\"pp-class-20 pa t78977 l78978 ls5425\">but </span><span class=\"pp-class-20 pa t78977 l78979 ls994\">not </span><span class=\"pp-class-20 pa t78977 l64599 ls1564\">yet </span><span class=\"pp-class-20 pa t78977 l78980 ls383\">delivered </span><span class=\"pp-class-20 pa t78977 l78981 ls629\">raw </span><span class=\"pp-class-20 pa t78977 l78982 ls838\">materials </span><span class=\"pp-class-20 pa t78977 l78983 ls299\">and </span><span class=\"pp-class-20 pa t78977 l78984 xx96 ls548\">finished </span><span class=\"pp-class-20 pa t78977 l78985 ls420\">products </span><span class=\"pp-class-20 pa t78977 l78986 ls324\">in </span><span class=\"pp-class-20 pa t78977 l78987 ls689\">2025 </span><span class=\"pp-class-20 pa t78977 l78988 ls299\">and </span><span class=\"pp-class-20 pa t78977 l78989 ls379\">2024 </span><span class=\"pp-class-20 pa t78977 l78990 ls305\">are </span><span class=\"pp-class-20 pa t78977 l78991 ls397\">detailed </span><span class=\"pp-class-20 pa t78977 l78992 ls2095\">below:</span></p><div class=\"pp-class-4\" id=\"pp-id-7813\"><div class=\" w4676 h78993 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Less </span><span class=\"pp-class-65 pa t70499 l74552\">than </span><span class=\"pp-class-65 pa t70499 l78994\">one </span><span class=\"pp-class-65 pa t70499 l78995\">year</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">210,945 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">173,234\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">More </span><span class=\"pp-class-65 pa t70500 l78996\">than </span><span class=\"pp-class-65 pa t70500 l78997\">one </span><span class=\"pp-class-65 pa t70500 l78998\">year </span><span class=\"pp-class-65 pa t70500 l78999\">and </span><span class=\"pp-class-65 pa t70500 l79000\">less </span><span class=\"pp-class-65 pa t70500 l79001\">than </span><span class=\"pp-class-65 pa t70500 l79002\">five </span><span class=\"pp-class-65 pa t70500 l79003\">years</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26921\">20,439 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l26922 ls67117\">21,074\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115 ls69870\">TOTAL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l70569 ls67040\">231,384\u00a0\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l67216 ls67040\">194,307\u00a0\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__233": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7814\"><div class=\" w4676 h79004 pa t2 l3 wtro4 xx1440 tro6 xx1441\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-25 pa t19620 l3 ls2684\">Other </span><span class=\"pp-class-25 pa t19620 l18154 ls6788\">rights </span><span class=\"pp-class-25 pa t19620 l79005 ls1233\">and </span><span class=\"pp-class-25 pa t19620 l79006 ls3386\">commitments </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t19435 l3 ls5425\">Bank </span><span class=\"pp-class-20 pa t19435 l79007 ls1097\">guarantees </span><span class=\"pp-class-20 pa t19435 l79008 ls624\">as </span><span class=\"pp-class-20 pa t19435 l79009 ls1221\">at </span><span class=\"pp-class-20 pa t19435 l79010 ls2447\">December </span><span class=\"pp-class-20 pa t19435 l79011 ls17666\">31, </span><span class=\"pp-class-20 pa t19435 l79012 ls689\">2025 </span><span class=\"pp-class-20 pa t19435 l79013 ls3675\">amounted </span><span class=\"pp-class-20 pa t19435 l79014 ls309\">to </span><span class=\"pp-class-20 pa t19435 l79015 ls324\">EUR </span><span class=\"pp-class-20 pa t19435 l79016 ls1889\">1,898 </span><span class=\"pp-class-20 pa t19435 l79017 ls1480\">thousands </span><span class=\"pp-class-20 pa t19435 l79018 ls1574\">(2024: </span><span class=\"pp-class-20 pa t19435 l79019 ls324\">EUR </span><span class=\"pp-class-20 pa t19435 l79020 ls1788\">1,732 </span><span class=\"pp-class-20 pa t19435 l79021 ls872\">thousands). </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t19461 l3 ls548\">Lotus </span><span class=\"pp-class-20 pa t19461 l79022 ls634\">Bakeries </span><span class=\"pp-class-20 pa t19461 l79023 ls1051\">commits </span><span class=\"pp-class-20 pa t19461 l79024 ls225\">itself </span><span class=\"pp-class-20 pa t19461 l79025 ls994\">not </span><span class=\"pp-class-20 pa t19461 l79026 ls309\">to </span><span class=\"pp-class-20 pa t19461 l79027 ls4058\">dispose </span><span class=\"pp-class-20 pa t19461 l79028 ls32357\">of, </span><span class=\"pp-class-20 pa t19461 l79029 ls811\">mortgage </span><span class=\"pp-class-20 pa t19461 l79030 ls2778\">or </span><span class=\"pp-class-20 pa t19461 l79031 ls629\">pledge </span><span class=\"pp-class-20 pa t19461 l79032 ls2080\">any </span><span class=\"pp-class-20 pa t19461 l79033 xx96 ls808\">fixed </span><span class=\"pp-class-20 pa t19461 l79034 ls15\">assets </span><span class=\"pp-class-20 pa t19461 l79035 ls3820\">without </span><span class=\"pp-class-20 pa t19461 l79036 ls360\">prior </span><span class=\"pp-class-20 pa t19677 l3 ls806\">consultation </span><span class=\"pp-class-20 pa t19677 l79037 ls285\">with </span><span class=\"pp-class-20 pa t19677 l79038 ls451\">the </span><span class=\"pp-class-20 pa t19677 l79039 ls5565\">credit-granting </span><span class=\"pp-class-20 pa t19677 l79040 ls4121\">institutions. </span><span class=\"pp-class-20 pa t19677 l79041 ls1233\">These </span><span class=\"pp-class-20 pa t19677 l79042 ls15\">assets </span><span class=\"pp-class-20 pa t19677 l79043 ls1196\">serve </span><span class=\"pp-class-20 pa t19677 l79044 ls624\">as </span><span class=\"pp-class-20 pa t19677 l79045 ls3551\">guarantee </span><span class=\"pp-class-20 pa t19677 l79046 ls350\">for </span><span class=\"pp-class-20 pa t19677 l79047 ls451\">the </span><span class=\"pp-class-20 pa t19677 l79048 ls618\">loans </span><span class=\"pp-class-20 pa t19677 l79049 ls3736\">(\u2018full </span><span class=\"pp-class-20 pa t19468 l3 ls3520\">negative </span><span class=\"pp-class-20 pa t19468 l79050 ls7709\">pledge\u2019).</span></p></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__234": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78815 l3 ls79051\">29. </span><span class=\"pp-class-19 pa t78815 l79052 ls55782\">Subsequent </span><span class=\"pp-class-19 pa t78815 l79053 ls1453\">events</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78820 l3 ls8777\">No </span><span class=\"pp-class-20 pa t78820 l79054 xx96 ls199\">significant </span><span class=\"pp-class-20 pa t78820 l79055 ls770\">events </span><span class=\"pp-class-20 pa t78820 l79056 ls2264\">have </span><span class=\"pp-class-20 pa t78820 l79057 ls428\">occurred </span><span class=\"pp-class-20 pa t78820 l79058 ls2718\">since </span><span class=\"pp-class-20 pa t78820 l79059 ls2447\">December </span><span class=\"pp-class-20 pa t78820 l79060 ls17666\">31, </span><span class=\"pp-class-20 pa t78820 l79061 ls689\">2025 </span><span class=\"pp-class-20 pa t78820 l79062 ls631\">which </span><span class=\"pp-class-20 pa t78820 l79063 ls153\">would </span><span class=\"pp-class-20 pa t78820 l79064 ls2264\">have </span><span class=\"pp-class-20 pa t78820 l79065\">a </span><span class=\"pp-class-20 pa t78820 l79066 ls587\">material </span><span class=\"pp-class-20 pa t78820 l79067 ls2352\">impact </span><span class=\"pp-class-20 pa t78820 l79068 ls313\">on </span><span class=\"pp-class-20 pa t78820 l2292 ls451\">the </span><span class=\"pp-class-20 pa t78837 l3 ls689\">2025 </span><span class=\"pp-class-20 pa t78837 l79069 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t78837 l79070 ls2955\">statements.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__235": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t79071 l3 ls2173\">30. </span><span class=\"pp-class-19 pa t79071 l79072 ls707\">Management </span><span class=\"pp-class-19 pa t79071 l79073 ls2050\">responsibility </span><span class=\"pp-class-19 pa t79071 l79074 ls67254\">statement</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79075 l3 ls493\">We </span><span class=\"pp-class-20 pa t79075 l79076 ls460\">hereby </span><span class=\"pp-class-20 pa t79075 l79077 ls210\">certify </span><span class=\"pp-class-20 pa t79075 l79078 ls3043\">that, </span><span class=\"pp-class-20 pa t79075 l79079 ls309\">to </span><span class=\"pp-class-20 pa t79075 l79080 ls451\">the </span><span class=\"pp-class-20 pa t79075 l79081 ls1126\">best </span><span class=\"pp-class-20 pa t79075 l79082 ls295\">of </span><span class=\"pp-class-20 pa t79075 l79083 ls360\">our </span><span class=\"pp-class-20 pa t79075 l79084 ls4092\">knowledge, </span><span class=\"pp-class-20 pa t79075 l79085 ls451\">the </span><span class=\"pp-class-20 pa t79075 l79086 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t79075 l79087 ls352\">Financial </span><span class=\"pp-class-20 pa t79075 l79088 ls553\">Statements </span><span class=\"pp-class-20 pa t79075 l79089 ls350\">for </span><span class=\"pp-class-20 pa t79075 l79090 ls451\">the </span><span class=\"pp-class-20 pa t79075 l79091 ls389\">year </span><span class=\"pp-class-20 pa t79092 l3 ls2874\">ended </span><span class=\"pp-class-20 pa t79092 l79093 ls2447\">December </span><span class=\"pp-class-20 pa t79092 l79094 ls17666\">31, </span><span class=\"pp-class-20 pa t79092 l79095 ls356\">2025, </span><span class=\"pp-class-20 pa t79092 l79096 ls631\">which </span><span class=\"pp-class-20 pa t79092 l79097 ls2264\">have </span><span class=\"pp-class-20 pa t79092 l79098 ls2266\">been </span><span class=\"pp-class-20 pa t79092 l79099 ls1268\">prepared </span><span class=\"pp-class-20 pa t79092 l79100 ls324\">in </span><span class=\"pp-class-20 pa t79092 l79101 ls3037\">accordance </span><span class=\"pp-class-20 pa t79092 l79102 ls285\">with </span><span class=\"pp-class-20 pa t79092 l79103 ls3773\">IFRS </span><span class=\"pp-class-20 pa t79092 l79104 ls1368\">(International </span><span class=\"pp-class-20 pa t79092 l79105 ls352\">Financial </span><span class=\"pp-class-20 pa t79106 l3 ls2206\">Reporting </span><span class=\"pp-class-20 pa t79106 l79107 ls2213\">Standards), </span><span class=\"pp-class-20 pa t79106 l79108 ls1478\">give </span><span class=\"pp-class-20 pa t79106 l79109\">a </span><span class=\"pp-class-20 pa t79106 l79110 ls207\">true </span><span class=\"pp-class-20 pa t79106 l79111 ls299\">and </span><span class=\"pp-class-20 pa t79106 l79112 ls3763\">fair </span><span class=\"pp-class-20 pa t79106 l79113 ls4532\">view </span><span class=\"pp-class-20 pa t79106 l79114 ls295\">of </span><span class=\"pp-class-20 pa t79106 l79115 ls451\">the </span><span class=\"pp-class-20 pa t79106 l79116 ls3820\">assets, </span><span class=\"pp-class-20 pa t79106 l79117 ls1900\">liabilities, </span><span class=\"pp-class-20 pa t79106 l79118 xx96 ls136\">financial </span><span class=\"pp-class-20 pa t79106 l79119 ls2053\">position </span><span class=\"pp-class-20 pa t79106 l79120 ls299\">and </span><span class=\"pp-class-20 pa t79106 l79121 xx96 ls3507\">profit </span><span class=\"pp-class-20 pa t79106 l54363 ls2778\">or </span><span class=\"pp-class-20 pa t79122 l3 ls1333\">loss </span><span class=\"pp-class-20 pa t79122 l79123 ls295\">of </span><span class=\"pp-class-20 pa t79122 l79124 ls451\">the </span><span class=\"pp-class-20 pa t79122 l79125 ls283\">company </span><span class=\"pp-class-20 pa t79122 l4007 ls299\">and </span><span class=\"pp-class-20 pa t79122 l30672 ls451\">the </span><span class=\"pp-class-20 pa t79122 l79126 ls631\">subsidiaries </span><span class=\"pp-class-20 pa t79122 l79127 ls305\">included </span><span class=\"pp-class-20 pa t79122 l79128 ls324\">in </span><span class=\"pp-class-20 pa t79122 l79129 ls451\">the </span><span class=\"pp-class-20 pa t79122 l79130 ls1174\">consolidation </span><span class=\"pp-class-20 pa t79122 l79131 ls624\">as </span><span class=\"pp-class-20 pa t79122 l79132\">a </span><span class=\"pp-class-20 pa t79122 l79133 ls182\">whole, </span><span class=\"pp-class-20 pa t79122 l79134 ls299\">and </span><span class=\"pp-class-20 pa t79122 l79135 ls337\">that </span><span class=\"pp-class-20 pa t79122 l79136 ls451\">the </span><span class=\"pp-class-20 pa t79122 l79137 ls482\">Annual </span><span class=\"pp-class-20 pa t79138 l3 ls622\">Report </span><span class=\"pp-class-20 pa t79138 l79139 ls464\">includes </span><span class=\"pp-class-20 pa t79138 l79140\">a </span><span class=\"pp-class-20 pa t79138 l79141 ls3763\">fair </span><span class=\"pp-class-20 pa t79138 l79142 ls392\">review </span><span class=\"pp-class-20 pa t79138 l79143 ls295\">of </span><span class=\"pp-class-20 pa t79138 l79144 ls451\">the </span><span class=\"pp-class-20 pa t79138 l79145 ls718\">important </span><span class=\"pp-class-20 pa t79138 l79146 ls770\">events </span><span class=\"pp-class-20 pa t79138 l79147 ls337\">that </span><span class=\"pp-class-20 pa t79138 l79148 ls2264\">have </span><span class=\"pp-class-20 pa t79138 l79149 ls428\">occurred </span><span class=\"pp-class-20 pa t79138 l79150 ls1331\">during </span><span class=\"pp-class-20 pa t79138 l79151 ls451\">the </span><span class=\"pp-class-20 pa t79138 l79152 ls389\">year </span><span class=\"pp-class-20 pa t79138 l79153 ls689\">2025 </span><span class=\"pp-class-20 pa t79138 l79154 ls299\">and </span><span class=\"pp-class-20 pa t79138 l79155 ls295\">of </span><span class=\"pp-class-20 pa t79138 l2292 ls451\">the </span><span class=\"pp-class-20 pa t73970 l3 ls4462\">major </span><span class=\"pp-class-20 pa t73970 l79156 ls3675\">transactions </span><span class=\"pp-class-20 pa t73970 l79157 ls285\">with </span><span class=\"pp-class-20 pa t73970 l79158 ls451\">the </span><span class=\"pp-class-20 pa t73970 l79159 ls553\">related </span><span class=\"pp-class-20 pa t73970 l79160 ls1921\">parties, </span><span class=\"pp-class-20 pa t73970 l79161 ls299\">and </span><span class=\"pp-class-20 pa t73970 l79162 ls740\">their </span><span class=\"pp-class-20 pa t73970 l79163 ls2352\">impact </span><span class=\"pp-class-20 pa t73970 l79164 ls313\">on </span><span class=\"pp-class-20 pa t73970 l79165 ls451\">the </span><span class=\"pp-class-20 pa t73970 l79166 ls3526\">Consolidated </span><span class=\"pp-class-20 pa t73970 l79167 ls352\">Financial </span><span class=\"pp-class-20 pa t73970 l79168 ls10369\">Statements, </span><span class=\"pp-class-20 pa t79169 l3 ls153\">together </span><span class=\"pp-class-20 pa t79169 l79170 ls285\">with </span><span class=\"pp-class-20 pa t79169 l79171\">a </span><span class=\"pp-class-20 pa t79169 l79172 ls3950\">description </span><span class=\"pp-class-20 pa t79169 l79173 ls295\">of </span><span class=\"pp-class-20 pa t79169 l79174 ls451\">the </span><span class=\"pp-class-20 pa t79169 l79175 ls202\">principal </span><span class=\"pp-class-20 pa t79169 l39600 ls16127\">risks </span><span class=\"pp-class-20 pa t79169 l79176 ls299\">and </span><span class=\"pp-class-20 pa t79169 l79177 ls592\">uncertainties </span><span class=\"pp-class-20 pa t79169 l79178 ls285\">with </span><span class=\"pp-class-20 pa t79169 l79179 ls631\">which </span><span class=\"pp-class-20 pa t79169 l79180 ls451\">the </span><span class=\"pp-class-20 pa t79169 l79181 ls283\">company </span><span class=\"pp-class-20 pa t79169 l79182 ls324\">is </span><span class=\"pp-class-20 pa t79169 l79183 ls5778\">confronted.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79184 l3 ls2431\">Lembeke, </span><span class=\"pp-class-20 pa t79184 l79185 ls2730\">March </span><span class=\"pp-class-20 pa t79184 l79186 ls17666\">31, </span><span class=\"pp-class-20 pa t79184 l79187 ls770\">2026 </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79188 l3 ls602\">On </span><span class=\"pp-class-20 pa t79188 l79189 ls604\">behalf </span><span class=\"pp-class-20 pa t79188 l79190 ls295\">of </span><span class=\"pp-class-20 pa t79188 l79191 ls451\">the </span><span class=\"pp-class-20 pa t79188 l79192 ls608\">Board </span><span class=\"pp-class-20 pa t79188 l79193 ls295\">of </span><span class=\"pp-class-20 pa t79188 l79194 ls527\">Directors </span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79195 l3 ls1217\">Jan </span><span class=\"pp-class-20 pa t79195 l79196 ls2684\">Boone, </span><span class=\"pp-class-20 pa t79195 l79197 ls651\">CEO</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__236": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7816\"><div class=\" w4676 h79199 pa t2 l3 wtro4 xx79200 tro6 xx79201\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t79202 l3 ls79203\">31. </span><span class=\"pp-class-19 pa t79202 l79204 ls6798\">Audit </span><span class=\"pp-class-19 pa t79202 l79205 ls7701\">fees</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79206 l3 ls2434\">Deloitte </span><span class=\"pp-class-20 pa t79206 l79207 ls540\">Bedrijfsrevisoren </span><span class=\"pp-class-20 pa t79206 l79208 ls57844\">BV, </span><span class=\"pp-class-20 pa t79206 l79209 ls557\">represented </span><span class=\"pp-class-20 pa t79206 l79210 ls409\">by </span><span class=\"pp-class-20 pa t79206 l79211 ls1607\">Kurt </span><span class=\"pp-class-20 pa t79206 l79212 ls3386\">Dehoorne, </span><span class=\"pp-class-20 pa t79206 l79213 xx96 ls2372\">certified </span><span class=\"pp-class-20 pa t79206 l79214 ls4342\">auditor, </span><span class=\"pp-class-20 pa t79206 l79215 ls406\">was </span><span class=\"pp-class-20 pa t79206 l79216 ls1051\">appointed </span><span class=\"pp-class-20 pa t79206 l79217 ls624\">as </span><span class=\"pp-class-20 pa t79206 l79218 ls395\">Auditor </span><span class=\"pp-class-20 pa t79219 l3 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79220 ls548\">Lotus </span><span class=\"pp-class-20 pa t79219 l79221 ls634\">Bakeries </span><span class=\"pp-class-20 pa t79219 l79222 ls30289\">NV </span><span class=\"pp-class-20 pa t79219 l79223 ls313\">on </span><span class=\"pp-class-20 pa t79219 l79224 ls307\">May </span><span class=\"pp-class-20 pa t79219 l79225 ls100\">13, </span><span class=\"pp-class-20 pa t79219 l79226 ls689\">2025 </span><span class=\"pp-class-20 pa t79219 l79227 ls409\">by </span><span class=\"pp-class-20 pa t79219 l79228 ls451\">the </span><span class=\"pp-class-20 pa t79219 l79229 ls548\">Ordinary </span><span class=\"pp-class-20 pa t79219 l79230 ls220\">General </span><span class=\"pp-class-20 pa t79219 l79231 ls901\">Meeting </span><span class=\"pp-class-20 pa t79219 l79232 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79233 ls2965\">Shareholders </span><span class=\"pp-class-20 pa t79219 l79234 ls350\">for </span><span class=\"pp-class-20 pa t79219 l79235\">a </span><span class=\"pp-class-20 pa t79219 l79236 ls110\">term </span><span class=\"pp-class-20 pa t79219 l79237 ls295\">of </span><span class=\"pp-class-20 pa t79219 l79238 ls449\">three </span><span class=\"pp-class-20 pa t79239 l3 ls3551\">years. </span><span class=\"pp-class-20 pa t79239 l79240 ls2402\">Its </span><span class=\"pp-class-20 pa t79239 l79241 ls12078\">mandate </span><span class=\"pp-class-20 pa t79239 l47411 ls83\">expires </span><span class=\"pp-class-20 pa t79239 l79242 ls1309\">immediately </span><span class=\"pp-class-20 pa t79239 l79243 ls375\">after </span><span class=\"pp-class-20 pa t79239 l79244 ls451\">the </span><span class=\"pp-class-20 pa t79239 l79245 ls527\">2028 </span><span class=\"pp-class-20 pa t79239 l79246 ls548\">Ordinary </span><span class=\"pp-class-20 pa t79239 l79247 ls220\">General </span><span class=\"pp-class-20 pa t79239 l79248 ls901\">Meeting </span><span class=\"pp-class-20 pa t79239 l79249 ls295\">of </span><span class=\"pp-class-20 pa t79239 l79250 ls794\">Shareholders.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7817\"><div class=\" w4676 h79251 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t79252 l23115\">IN </span><span class=\"pp-class-150 pa t79252 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t79252 l63719\">OF </span><span class=\"pp-class-150 pa t79252 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t79252 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t79252 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t79253 l23115\">Audit </span><span class=\"pp-class-66 pa t79253 l79254\">fees</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l23115\">Lotus </span><span class=\"pp-class-65 pa t79255 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79255 l57996\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l70749\">175</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79255 l67239\">148</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l23115\">Lotus </span><span class=\"pp-class-65 pa t79256 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79256 l57996\">Group</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l70749\">478</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79256 l67239\">473</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t79257 l23115\">Additional </span><span class=\"pp-class-66 pa t79257 l79258 ls38825\">services </span><span class=\"pp-class-66 pa t79257 l79259\">rendered </span><span class=\"pp-class-66 pa t79257 l79260\">by </span><span class=\"pp-class-66 pa t79257 l79261\">the </span><span class=\"pp-class-66 pa t79257 l79262\">Auditor </span><span class=\"pp-class-66 pa t79257 l79263\">or </span><span class=\"pp-class-66 pa t79257 l79264\">its </span><span class=\"pp-class-66 pa t79257 l79265\">related </span><span class=\"pp-class-66 pa t79257 l79266\">parties</span></p></td><td></td><td></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l23115\">Other </span><span class=\"pp-class-65 pa t79267 l63160\">audit-related </span><span class=\"pp-class-65 pa t79267 l79268\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l76766\">30</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79267 l67239\">213</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t79269 l71311\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l70749\">419</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79269 l67235\">17</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l23115\">Other </span><span class=\"pp-class-65 pa t79270 l63160\">non-audit </span><span class=\"pp-class-65 pa t79270 l79271\">fees</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l76766\">11</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79270 l67239\">155</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t79272 l23115 ls69870\">TOTAL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79273 l74664\">1,113</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79273 l74665\">1,006</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__239": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7682\"><div class=\" w4676 h1455 pa t2 l3 wtro4 xx78941 tro6 xx78942\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78943 l3 ls8008\">32. </span><span class=\"pp-class-19 pa t78943 l79278 ls69358\">Consolidation </span><span class=\"pp-class-19 pa t78943 l79279 ls19650\">scope</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7818\"><div class=\" w4676 h79280 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l23115\">Name</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79282\">Address</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79283 ls70378\">VAT </span><span class=\"pp-class-118 pa t79281 l79284\">or </span><span class=\"pp-class-118 pa t79281 l79285 ls1097\">national </span><span class=\"pp-class-118 pa t79281 l79286\">number</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79288\">2025 </span><span class=\"pp-class-118 pa t79281 l79289\">%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79290\">2024 </span><span class=\"pp-class-118 pa t79281 l79291\">%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l23115\">Lotus </span><span class=\"pp-class-65 pa t79292 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79292 l57996\">Belgi\u00eb </span><span class=\"pp-class-65 pa t79292 l79293\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79292 l79294\">52, </span><span class=\"pp-class-65 pa t79292 l79295\">9971 </span><span class=\"pp-class-65 pa t79292 l79296\">Lembeke, </span><span class=\"pp-class-65 pa t79292 l79297\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79292 l79284\">BE </span><span class=\"pp-class-65 pa t79292 l79298\">0421.694.038</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79299\"></span><span class=\"pp-class-65 pa t79292 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79301\"></span><span class=\"pp-class-65 pa t79292 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l23115\">Interwaffles </span><span class=\"pp-class-65 pa t79303 l79304 ls1908\">SA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79282 ls354\">Rue </span><span class=\"pp-class-65 pa t79303 l79305\">de </span><span class=\"pp-class-65 pa t79303 l79306\">Li\u00e8ge </span><span class=\"pp-class-65 pa t79303 l79307\">39, </span><span class=\"pp-class-65 pa t79303 l79308\">6180 </span><span class=\"pp-class-65 pa t79303 l79309\">Courcelles, </span><span class=\"pp-class-65 pa t79303 l79310\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79303 l79284\">BE </span><span class=\"pp-class-65 pa t79303 l79298\">0439.312.406</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79299\"></span><span class=\"pp-class-65 pa t79303 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79301\"></span><span class=\"pp-class-65 pa t79303 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l23115\">Lotus </span><span class=\"pp-class-65 pa t79311 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79311 l57996\">Corporate </span><span class=\"pp-class-65 pa t79311 l79312\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79311 l79294\">1, </span><span class=\"pp-class-65 pa t79311 l79313\">9971 </span><span class=\"pp-class-65 pa t79311 l79314\">Lembeke, </span><span class=\"pp-class-65 pa t79311 l79315\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79311 l79284\">BE </span><span class=\"pp-class-65 pa t79311 l79298\">0881.664.870</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79299\"></span><span class=\"pp-class-65 pa t79311 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79301\"></span><span class=\"pp-class-65 pa t79311 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l23115\">Lotus </span><span class=\"pp-class-65 pa t79316 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79316 l57996\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79316 l79294\">1, </span><span class=\"pp-class-65 pa t79316 l79313\">9971 </span><span class=\"pp-class-65 pa t79316 l79314\">Lembeke, </span><span class=\"pp-class-65 pa t79316 l79315\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79316 l79284\">BE </span><span class=\"pp-class-65 pa t79316 l79298\">0401.030.860</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79299\"></span><span class=\"pp-class-65 pa t79316 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79301\"></span><span class=\"pp-class-65 pa t79316 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l23115\">Cremers-Ribert </span><span class=\"pp-class-65 pa t79317 l79318\">NV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79282\">Gentstraat </span><span class=\"pp-class-65 pa t79317 l79294\">52, </span><span class=\"pp-class-65 pa t79317 l79295\">9971 </span><span class=\"pp-class-65 pa t79317 l79296\">Lembeke, </span><span class=\"pp-class-65 pa t79317 l79297\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79317 l79284\">BE </span><span class=\"pp-class-65 pa t79317 l79298\">0427.808.008</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79299\"></span><span class=\"pp-class-65 pa t79317 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79301\"></span><span class=\"pp-class-65 pa t79317 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79319 l79320 ls18525\">Willems </span><span class=\"pp-class-65 pa t79319 l79321\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79282\">Nieuwendorpe </span><span class=\"pp-class-65 pa t79319 l79322\">33 </span><span class=\"pp-class-65 pa t79319 l79323\">Bus </span><span class=\"pp-class-65 pa t79319 l79324\">C, </span><span class=\"pp-class-65 pa t79319 l79325\">9900 </span><span class=\"pp-class-65 pa t79319 l79326\">Eeklo, </span><span class=\"pp-class-65 pa t79319 l79327\">BE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79319 l79284\">BE </span><span class=\"pp-class-65 pa t79319 l79298\">0401.006.413</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79299\"></span><span class=\"pp-class-65 pa t79319 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79301\"></span><span class=\"pp-class-65 pa t79319 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l23115\">Lotus </span><span class=\"pp-class-65 pa t79328 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79328 l57996\">France </span><span class=\"pp-class-65 pa t79328 l79329\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79282\">Place </span><span class=\"pp-class-65 pa t79328 l79330\">du </span><span class=\"pp-class-65 pa t79328 l79331\">Ch\u00e2teau </span><span class=\"pp-class-65 pa t79328 l79332\">9 </span><span class=\"pp-class-65 pa t79328 l79333\">bis, </span><span class=\"pp-class-65 pa t79328 l79334\">59560 </span><span class=\"pp-class-65 pa t79328 l79335\">Comines, </span><span class=\"pp-class-65 pa t79328 l66124\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79328 l79284\">FR93 </span><span class=\"pp-class-65 pa t79328 l79336\">320 </span><span class=\"pp-class-65 pa t79328 l79337\">509 </span><span class=\"pp-class-65 pa t79328 l79338\">755</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79299\"></span><span class=\"pp-class-65 pa t79328 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79301\"></span><span class=\"pp-class-65 pa t79328 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79339 l79320 ls634\">Vander </span><span class=\"pp-class-65 pa t79339 l79340\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79282\">Place </span><span class=\"pp-class-65 pa t79339 l79330\">du </span><span class=\"pp-class-65 pa t79339 l79331\">Ch\u00e2teau </span><span class=\"pp-class-65 pa t79339 l79332\">9 </span><span class=\"pp-class-65 pa t79339 l79333\">bis, </span><span class=\"pp-class-65 pa t79339 l79334\">59560 </span><span class=\"pp-class-65 pa t79339 l79335\">Comines, </span><span class=\"pp-class-65 pa t79339 l66124\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79339 l79284\">FR28 </span><span class=\"pp-class-65 pa t79339 l79336\">472 </span><span class=\"pp-class-65 pa t79339 l79337\">500 </span><span class=\"pp-class-65 pa t79339 l79338\">941</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79299\"></span><span class=\"pp-class-65 pa t79339 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79301\"></span><span class=\"pp-class-65 pa t79339 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l23115\">Biscuiterie </span><span class=\"pp-class-65 pa t79341 l79320\">Le </span><span class=\"pp-class-65 pa t79341 l79342\">Glazik </span><span class=\"pp-class-65 pa t79341 l79343\">SAS</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79282\">815 </span><span class=\"pp-class-65 pa t79341 l79344 ls2975\">Avenue </span><span class=\"pp-class-65 pa t79341 l79345\">du </span><span class=\"pp-class-65 pa t79341 l79346 ls107\">Pays </span><span class=\"pp-class-65 pa t79341 l79347\">Glazik, </span><span class=\"pp-class-65 pa t79341 l79348\">29510 </span><span class=\"pp-class-65 pa t79341 l79349\">Briec-de-l'Odet, </span><span class=\"pp-class-65 pa t79341 l79350\">F</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79341 l79284\">FR95 </span><span class=\"pp-class-65 pa t79341 l79336\">377 </span><span class=\"pp-class-65 pa t79341 l79337\">380 </span><span class=\"pp-class-65 pa t79341 l79338\">985</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79299\"></span><span class=\"pp-class-65 pa t79341 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79341 l79301\"></span><span class=\"pp-class-65 pa t79341 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l23115\">Enkhuizer </span><span class=\"pp-class-65 pa t79351 l79352 ls11446\">Koekfabriek </span><span class=\"pp-class-65 pa t79351 l79353\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79282\">Oosterdijk </span><span class=\"pp-class-65 pa t79351 l79354\">3e, </span><span class=\"pp-class-65 pa t79351 l79355\">1601 </span><span class=\"pp-class-65 pa t79351 l79356 ls12078\">DA </span><span class=\"pp-class-65 pa t79351 l79357\">Enkhuizen, </span><span class=\"pp-class-65 pa t79351 l79358 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79351 l79284\">NL823011112B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79299\"></span><span class=\"pp-class-65 pa t79351 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79351 l79301\"></span><span class=\"pp-class-65 pa t79351 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l23115 ls11446\">Koninklijke </span><span class=\"pp-class-65 pa t79359 l79360 ls1447\">Peijnenburg </span><span class=\"pp-class-65 pa t79359 l79361\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79359 l79362\">45, </span><span class=\"pp-class-65 pa t79359 l79363\">5664 </span><span class=\"pp-class-65 pa t79359 l79364\">HB </span><span class=\"pp-class-65 pa t79359 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79359 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79359 l79284\">NL003897187B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79299\"></span><span class=\"pp-class-65 pa t79359 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79359 l79301\"></span><span class=\"pp-class-65 pa t79359 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l23115 ls9851\">Peijnenburg's </span><span class=\"pp-class-65 pa t79367 l61639 ls8148\">Koekfabrieken </span><span class=\"pp-class-65 pa t79367 l79368\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79367 l79362\">45, </span><span class=\"pp-class-65 pa t79367 l79363\">5664 </span><span class=\"pp-class-65 pa t79367 l79364\">HB </span><span class=\"pp-class-65 pa t79367 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79367 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79367 l79284\">NL001351576B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79299\"></span><span class=\"pp-class-65 pa t79367 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79367 l79301\"></span><span class=\"pp-class-65 pa t79367 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l23115\">WK </span><span class=\"pp-class-65 pa t79369 l79370 ls622\">Koek </span><span class=\"pp-class-65 pa t79369 l79371\">Bakkerij </span><span class=\"pp-class-65 pa t79369 l79372\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79282\">Streek </span><span class=\"pp-class-65 pa t79369 l79373\">71, </span><span class=\"pp-class-65 pa t79369 l79374\">8464 </span><span class=\"pp-class-65 pa t79369 l79375\">NE </span><span class=\"pp-class-65 pa t79369 l79376\">Sintjohannesga, </span><span class=\"pp-class-65 pa t79369 l79377 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79369 l79284\">NL006634151B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79299\"></span><span class=\"pp-class-65 pa t79369 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79369 l79301\"></span><span class=\"pp-class-65 pa t79369 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l23115\">WK </span><span class=\"pp-class-65 pa t79378 l79370 ls622\">Koek </span><span class=\"pp-class-65 pa t79378 l79371\">Beheer </span><span class=\"pp-class-65 pa t79378 l79379\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79282\">Streek </span><span class=\"pp-class-65 pa t79378 l79373\">71, </span><span class=\"pp-class-65 pa t79378 l79374\">8464 </span><span class=\"pp-class-65 pa t79378 l79375\">NE </span><span class=\"pp-class-65 pa t79378 l79376\">Sintjohannesga, </span><span class=\"pp-class-65 pa t79378 l79377 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79378 l79284\">NL006634199B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79299\"></span><span class=\"pp-class-65 pa t79378 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79301\"></span><span class=\"pp-class-65 pa t79378 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l23115\">Lotus </span><span class=\"pp-class-65 pa t79380 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79380 l57996\">Nederland </span><span class=\"pp-class-65 pa t79380 l79381\">BV</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79282\">Nieuwendijk </span><span class=\"pp-class-65 pa t79380 l79362\">45, </span><span class=\"pp-class-65 pa t79380 l79363\">5664 </span><span class=\"pp-class-65 pa t79380 l79364\">HB </span><span class=\"pp-class-65 pa t79380 l79365\">Geldrop, </span><span class=\"pp-class-65 pa t79380 l79366 ls4795\">NL</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79380 l79284\">NL004458953B01</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79299\"></span><span class=\"pp-class-65 pa t79380 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79301\"></span><span class=\"pp-class-65 pa t79380 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l23115\">Lotus </span><span class=\"pp-class-65 pa t79382 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79382 l57996\">GmbH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79282 ls1593\">Ro\u00dfstra\u00dfe </span><span class=\"pp-class-65 pa t79382 l79383\">92, </span><span class=\"pp-class-65 pa t79382 l79384\">40476 </span><span class=\"pp-class-65 pa t79382 l79385\">D\u00fcsseldorf, </span><span class=\"pp-class-65 pa t79382 l79386\">DE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79382 l79284\">DE </span><span class=\"pp-class-65 pa t79382 l79387\">811 </span><span class=\"pp-class-65 pa t79382 l79388\">842 </span><span class=\"pp-class-65 pa t79382 l79389\">770</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79302\">100.00</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l23115\">Lotus </span><span class=\"pp-class-65 pa t79390 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79390 l57996\">R\u00e9assurances </span><span class=\"pp-class-65 pa t79390 l79391 ls12078\">SA </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79282\">74, </span><span class=\"pp-class-65 pa t79390 l79392 ls354\">Rue </span><span class=\"pp-class-65 pa t79390 l79393\">de </span><span class=\"pp-class-65 pa t79390 l79394\">Merl, </span><span class=\"pp-class-65 pa t79390 l79395\">2146 </span><span class=\"pp-class-65 pa t79390 l79396\">Luxembourg, </span><span class=\"pp-class-65 pa t79390 l79397 ls1570\">L</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79283\">R.C.S. </span><span class=\"pp-class-65 pa t79390 l79398\">Luxembourg </span><span class=\"pp-class-65 pa t79390 l79399\">B53262</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79299\"></span><span class=\"pp-class-65 pa t79390 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79301\"></span><span class=\"pp-class-65 pa t79390 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l23115\">Lotus </span><span class=\"pp-class-65 pa t79400 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79400 l57996\">International </span><span class=\"pp-class-65 pa t79400 l79401\">und </span><span class=\"pp-class-65 pa t79400 l79402\">Schweiz </span><span class=\"pp-class-65 pa t79400 l79403\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79400 l79404\">24, </span><span class=\"pp-class-65 pa t79400 l79405\">6340 </span><span class=\"pp-class-65 pa t79400 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79400 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79400 l79284\">CHE-105.424.218</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79299\"></span><span class=\"pp-class-65 pa t79400 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79301\"></span><span class=\"pp-class-65 pa t79400 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l23115\">Lotus </span><span class=\"pp-class-65 pa t79408 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79408 l57996\">Corporate </span><span class=\"pp-class-65 pa t79408 l79312\">Switzerland </span><span class=\"pp-class-65 pa t79408 l79409\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79408 l79404\">24, </span><span class=\"pp-class-65 pa t79408 l79405\">6340 </span><span class=\"pp-class-65 pa t79408 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79408 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79408 l79284\">CHE-345.298.240</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l79299\"></span><span class=\"pp-class-65 pa t79408 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79408 l71537\">-</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l23115\">FF2032 </span><span class=\"pp-class-65 pa t79410 l79411\">AG</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79282\">Neuhofstrasse </span><span class=\"pp-class-65 pa t79410 l79404\">24, </span><span class=\"pp-class-65 pa t79410 l79405\">6340 </span><span class=\"pp-class-65 pa t79410 l79406 ls5745\">Baar, </span><span class=\"pp-class-65 pa t79410 l79407\">CH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79410 l79284\">CHE-241.819.783</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79299\"></span><span class=\"pp-class-65 pa t79410 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79410 l79301\"></span><span class=\"pp-class-65 pa t79410 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l23115\">Lotus </span><span class=\"pp-class-65 pa t79412 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79412 l57996\">CZ </span><span class=\"pp-class-65 pa t79412 l79413\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79282\">Americk\u00e1 </span><span class=\"pp-class-65 pa t79412 l79414\">415/36, </span><span class=\"pp-class-65 pa t79412 l79415\">120 </span><span class=\"pp-class-65 pa t79412 l79416\">00 </span><span class=\"pp-class-65 pa t79412 l79417 ls324\">Praha </span><span class=\"pp-class-65 pa t79412 l79418\">2, </span><span class=\"pp-class-65 pa t79412 l79419\">CZ</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79412 l79284\">CZ </span><span class=\"pp-class-65 pa t79412 l79420\">271 </span><span class=\"pp-class-65 pa t79412 l79421\">447 </span><span class=\"pp-class-65 pa t79412 l79422\">55</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79299\"></span><span class=\"pp-class-65 pa t79412 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79412 l79301\"></span><span class=\"pp-class-65 pa t79412 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l23115\">Lotus </span><span class=\"pp-class-65 pa t79423 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79423 l57996\">North </span><span class=\"pp-class-65 pa t79423 l79424\">America </span><span class=\"pp-class-65 pa t79423 l79425\">Inc.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79282\">1000 </span><span class=\"pp-class-65 pa t79423 l79426\">Sansome </span><span class=\"pp-class-65 pa t79423 l79427\">Street </span><span class=\"pp-class-65 pa t79423 l79428\">Suite </span><span class=\"pp-class-65 pa t79423 l79429\">350, </span><span class=\"pp-class-65 pa t79423 l79430\">San </span><span class=\"pp-class-65 pa t79423 l79431\">Francisco, </span><span class=\"pp-class-65 pa t79423 l79432 ls12078\">CA </span><span class=\"pp-class-65 pa t79423 l79433\">94111-1323, </span><span class=\"pp-class-65 pa t79423 l79434 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79283\">IRS </span><span class=\"pp-class-65 pa t79423 l79435\">94-3124525</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79299\"></span><span class=\"pp-class-65 pa t79423 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79423 l79301\"></span><span class=\"pp-class-65 pa t79423 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l23115\">Lotus </span><span class=\"pp-class-65 pa t79436 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79436 l57996\">US, </span><span class=\"pp-class-65 pa t79436 l79437\">LLC</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79282\">2010 </span><span class=\"pp-class-65 pa t79436 l79426 ls107\">Park </span><span class=\"pp-class-65 pa t79436 l79438\">Center </span><span class=\"pp-class-65 pa t79436 l79439\">Drive, </span><span class=\"pp-class-65 pa t79436 l79440\">Mebane, </span><span class=\"pp-class-65 pa t79436 l79441\">NC </span><span class=\"pp-class-65 pa t79436 l79442\">27302, </span><span class=\"pp-class-65 pa t79436 l79443 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79283\">IRS </span><span class=\"pp-class-65 pa t79436 l79435\">82-1300286</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79299\"></span><span class=\"pp-class-65 pa t79436 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79436 l79301\"></span><span class=\"pp-class-65 pa t79436 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l23115\">Lotus </span><span class=\"pp-class-65 pa t79444 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79444 l57996\">US </span><span class=\"pp-class-65 pa t79444 l79445\">Manufacturing, </span><span class=\"pp-class-65 pa t79444 l79446\">LLC</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79282\">2010 </span><span class=\"pp-class-65 pa t79444 l79426 ls107\">Park </span><span class=\"pp-class-65 pa t79444 l79438\">Center </span><span class=\"pp-class-65 pa t79444 l79439\">Drive, </span><span class=\"pp-class-65 pa t79444 l79440\">Mebane, </span><span class=\"pp-class-65 pa t79444 l79441\">NC </span><span class=\"pp-class-65 pa t79444 l79442\">27302, </span><span class=\"pp-class-65 pa t79444 l79443 ls12078\">USA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79283\">IRS </span><span class=\"pp-class-65 pa t79444 l79435\">82-2542596</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79299\"></span><span class=\"pp-class-65 pa t79444 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79444 l79301\"></span><span class=\"pp-class-65 pa t79444 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l23115\">Lotus </span><span class=\"pp-class-65 pa t79447 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79447 l79448\">Austria </span><span class=\"pp-class-65 pa t79447 l79449\">GmbH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79282\">Fleischmarkt </span><span class=\"pp-class-65 pa t79447 l79450\">1/6/12, </span><span class=\"pp-class-65 pa t79447 l79451\">1010 </span><span class=\"pp-class-65 pa t79447 l79452 ls11740\">Wien, </span><span class=\"pp-class-65 pa t79447 l79453 ls79454\">AT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79447 l79455 ls3969\">ATU72710827</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79299\"></span><span class=\"pp-class-65 pa t79447 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79447 l79301\"></span><span class=\"pp-class-65 pa t79447 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l23115\">Lotus </span><span class=\"pp-class-65 pa t79456 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79456 l57996\">UK </span><span class=\"pp-class-65 pa t79456 l79457\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79282\">First </span><span class=\"pp-class-65 pa t79456 l79458\">Floor </span><span class=\"pp-class-65 pa t79456 l79459 ls1036\">Premises, </span><span class=\"pp-class-65 pa t79456 l12637\">Whitecroft </span><span class=\"pp-class-65 pa t79456 l79460\">House, </span><span class=\"pp-class-65 pa t79456 l79461\">51 </span><span class=\"pp-class-65 pa t79456 l79462 ls1083\">Water </span><span class=\"pp-class-65 pa t79456 l79463\">Lane, </span><span class=\"pp-class-65 pa t79456 l79464 ls289\">Wilmslow, </span><span class=\"pp-class-65 pa t79456 l79465\">Cheshire </span><span class=\"pp-class-65 pa t79456 l79466\">SK9 </span><span class=\"pp-class-65 pa t79456 l79467\">5BQ, </span><span class=\"pp-class-65 pa t79456 l79468\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79456 l79284\">GB </span><span class=\"pp-class-65 pa t79456 l79469\">896 </span><span class=\"pp-class-65 pa t79456 l79470\">168 </span><span class=\"pp-class-65 pa t79456 l79471\">761</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79299\"></span><span class=\"pp-class-65 pa t79456 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79456 l79301\"></span><span class=\"pp-class-65 pa t79456 l79302\">100.00 </span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7819\"><div class=\" w4676 h79476 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l23115\">Name</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79282\">Address</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79281 l79283 ls70378\">VAT </span><span class=\"pp-class-118 pa t79281 l79284\">or </span><span class=\"pp-class-118 pa t79281 l79285 ls1097\">national </span><span class=\"pp-class-118 pa t79281 l79286\">number</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79288\">2025 </span><span class=\"pp-class-118 pa t79281 l79289\">%</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-118 pa t79287 l79290\">2024 </span><span class=\"pp-class-118 pa t79281 l79291\">%</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l23115\">Natural </span><span class=\"pp-class-65 pa t79292 l79477\">Balance </span><span class=\"pp-class-65 pa t79292 l79478\">Foods </span><span class=\"pp-class-65 pa t79292 l79479\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79282\">Second </span><span class=\"pp-class-65 pa t79292 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79292 l79481\">45 </span><span class=\"pp-class-65 pa t79292 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79292 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79292 l79484\">St. </span><span class=\"pp-class-65 pa t79292 l79485\">Albans, </span><span class=\"pp-class-65 pa t79292 l79486\">AL1 </span><span class=\"pp-class-65 pa t79292 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79292 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79292 l79284\">GB </span><span class=\"pp-class-65 pa t79292 l79469\">841 </span><span class=\"pp-class-65 pa t79292 l79470\">254 </span><span class=\"pp-class-65 pa t79292 l79471\">348</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79489\"></span><span class=\"pp-class-65 pa t79292 l79490\">97.90 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79292 l79491\"></span><span class=\"pp-class-65 pa t79292 l71526\">97.90 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l23115\">Urban </span><span class=\"pp-class-65 pa t79303 l79492\">Fresh </span><span class=\"pp-class-65 pa t79303 l79493\">Foods </span><span class=\"pp-class-65 pa t79303 l79494\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79282\">Second </span><span class=\"pp-class-65 pa t79303 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79303 l79481\">45 </span><span class=\"pp-class-65 pa t79303 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79303 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79303 l79484\">St. </span><span class=\"pp-class-65 pa t79303 l79485\">Albans, </span><span class=\"pp-class-65 pa t79303 l79486\">AL1 </span><span class=\"pp-class-65 pa t79303 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79303 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79303 l79284\">GB </span><span class=\"pp-class-65 pa t79303 l79469\">883 </span><span class=\"pp-class-65 pa t79303 l79470\">060 </span><span class=\"pp-class-65 pa t79303 l79471\">032</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79299\"></span><span class=\"pp-class-65 pa t79303 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79303 l79301\"></span><span class=\"pp-class-65 pa t79303 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l23115\">The </span><span class=\"pp-class-65 pa t79311 l69867 ls622\">Kids </span><span class=\"pp-class-65 pa t79311 l79495\">Food </span><span class=\"pp-class-65 pa t79311 l79496\">Company </span><span class=\"pp-class-65 pa t79311 l79000\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79282\">Second </span><span class=\"pp-class-65 pa t79311 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79311 l79481\">45 </span><span class=\"pp-class-65 pa t79311 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79311 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79311 l79484\">St. </span><span class=\"pp-class-65 pa t79311 l79485\">Albans, </span><span class=\"pp-class-65 pa t79311 l79486\">AL1 </span><span class=\"pp-class-65 pa t79311 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79311 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79311 l79284\">GB </span><span class=\"pp-class-65 pa t79311 l79469\">977 </span><span class=\"pp-class-65 pa t79311 l79470\">396 </span><span class=\"pp-class-65 pa t79311 l79471\">157</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79299\"></span><span class=\"pp-class-65 pa t79311 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79311 l79301\"></span><span class=\"pp-class-65 pa t79311 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l23115 ls1451\">Peter's </span><span class=\"pp-class-65 pa t79316 l79497 ls4795\">Yard </span><span class=\"pp-class-65 pa t79316 l66960\">Wholesale </span><span class=\"pp-class-65 pa t79316 l79498\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79282\">Second </span><span class=\"pp-class-65 pa t79316 l79480 ls329\">floor, </span><span class=\"pp-class-65 pa t79316 l79481\">45 </span><span class=\"pp-class-65 pa t79316 l79482\">Grosvenor </span><span class=\"pp-class-65 pa t79316 l79483 ls6305\">Road, </span><span class=\"pp-class-65 pa t79316 l79484\">St. </span><span class=\"pp-class-65 pa t79316 l79485\">Albans, </span><span class=\"pp-class-65 pa t79316 l79486\">AL1 </span><span class=\"pp-class-65 pa t79316 l79487 ls34676\">3AW, </span><span class=\"pp-class-65 pa t79316 l79488\">UK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79316 l79284\">GB </span><span class=\"pp-class-65 pa t79316 l79469\">938 </span><span class=\"pp-class-65 pa t79316 l79470\">740 </span><span class=\"pp-class-65 pa t79316 l79471\">100</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79299\"></span><span class=\"pp-class-65 pa t79316 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79316 l79301\"></span><span class=\"pp-class-65 pa t79316 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l23115\">Lotus </span><span class=\"pp-class-65 pa t79317 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79317 l57996\">Espana </span><span class=\"pp-class-65 pa t79317 l79499\">S.L.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79282\">C/ </span><span class=\"pp-class-65 pa t79317 l79500\">Severo </span><span class=\"pp-class-65 pa t79317 l74185\">Ochoa, </span><span class=\"pp-class-65 pa t79317 l79501\">3, </span><span class=\"pp-class-65 pa t79317 l79502\">2a </span><span class=\"pp-class-65 pa t79317 l79503\">Planta </span><span class=\"pp-class-65 pa t79317 l79504\">Oficina </span><span class=\"pp-class-65 pa t79317 l79505\">8A, </span><span class=\"pp-class-65 pa t79317 l79506\">28232 </span><span class=\"pp-class-65 pa t79317 l79507\">Las </span><span class=\"pp-class-65 pa t79317 l79508 ls6305\">Rozas </span><span class=\"pp-class-65 pa t79317 l79509\">(Madrid), </span><span class=\"pp-class-65 pa t79317 l79510\">ES</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79317 l79284\">ESB80405137</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79299\"></span><span class=\"pp-class-65 pa t79317 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79317 l79301\"></span><span class=\"pp-class-65 pa t79317 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l23115\">AB </span><span class=\"pp-class-65 pa t79319 l79511\">Annas </span><span class=\"pp-class-65 pa t79319 l79512 ls1527\">Pepparkakor</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79282\">Radiov\u00e4gen </span><span class=\"pp-class-65 pa t79319 l79513\">23, </span><span class=\"pp-class-65 pa t79319 l79514\">SE </span><span class=\"pp-class-65 pa t79319 l79515\">135 </span><span class=\"pp-class-65 pa t79319 l79516\">48 </span><span class=\"pp-class-65 pa t79319 l79517 ls929\">Tyres\u00f6, </span><span class=\"pp-class-65 pa t79319 l79518\">SE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79319 l79284\">SE556149914501</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79299\"></span><span class=\"pp-class-65 pa t79319 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79319 l79301\"></span><span class=\"pp-class-65 pa t79319 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l23115\">Annas </span><span class=\"pp-class-65 pa t79328 l79519\">- </span><span class=\"pp-class-65 pa t79328 l79520\">Lotus </span><span class=\"pp-class-65 pa t79328 l79521\">Bakeries </span><span class=\"pp-class-65 pa t79328 l79522\">Holding </span><span class=\"pp-class-65 pa t79328 l79523\">AB</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79282\">Radiov\u00e4gen </span><span class=\"pp-class-65 pa t79328 l79513\">23, </span><span class=\"pp-class-65 pa t79328 l79514\">SE </span><span class=\"pp-class-65 pa t79328 l79515\">135 </span><span class=\"pp-class-65 pa t79328 l79516\">48 </span><span class=\"pp-class-65 pa t79328 l79517 ls929\">Tyres\u00f6, </span><span class=\"pp-class-65 pa t79328 l79518\">SE</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79328 l79524\">no. </span><span class=\"pp-class-65 pa t79328 l79525\">556757-7241</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79299\"></span><span class=\"pp-class-65 pa t79328 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79328 l79301\"></span><span class=\"pp-class-65 pa t79328 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l23115\">Lotus </span><span class=\"pp-class-65 pa t79339 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79339 l79448\">Asia </span><span class=\"pp-class-65 pa t79339 l3487 ls1451\">Pacific </span><span class=\"pp-class-65 pa t79339 l79526\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79282\">Level </span><span class=\"pp-class-65 pa t79339 l79527\">16, </span><span class=\"pp-class-65 pa t79339 l79528\">The </span><span class=\"pp-class-65 pa t79339 l79529\">Lee </span><span class=\"pp-class-65 pa t79339 l79530\">Garden </span><span class=\"pp-class-65 pa t79339 l79531 ls9499\">Two, </span><span class=\"pp-class-65 pa t79339 l79532\">28 </span><span class=\"pp-class-65 pa t79339 l79533 ls3127\">Yun </span><span class=\"pp-class-65 pa t79339 l79534 ls107\">Ping </span><span class=\"pp-class-65 pa t79339 l79535 ls6305\">Road, </span><span class=\"pp-class-65 pa t79339 l79536\">Causeway </span><span class=\"pp-class-65 pa t79339 l79537 ls3775\">Bay, </span><span class=\"pp-class-65 pa t79339 l79538\">HK</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79283\">Inland </span><span class=\"pp-class-65 pa t79339 l79539 ls1415\">Revenue </span><span class=\"pp-class-65 pa t79339 l79540\">Department </span><span class=\"pp-class-65 pa t79339 l79541\">file </span><span class=\"pp-class-65 pa t79542 l79283\">no. </span><span class=\"pp-class-65 pa t79542 l79543\">22/51477387</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79299\"></span><span class=\"pp-class-65 pa t79339 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79339 l79301\"></span><span class=\"pp-class-65 pa t79339 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l23115 ls4586\">Lotus </span><span class=\"pp-class-65 pa t79544 l27189 ls1144\">Montr\u00e9al </span><span class=\"pp-class-65 pa t79544 l79545 ls3010\">Canada </span><span class=\"pp-class-65 pa t79544 l79546 ls627\">Inc.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79282 ls3148\">1, </span><span class=\"pp-class-65 pa t79544 l79547 ls929\">Place </span><span class=\"pp-class-65 pa t79544 l79548 ls3066\">Ville </span><span class=\"pp-class-65 pa t79544 l79549 ls1116\">Marie, </span><span class=\"pp-class-65 pa t79544 l79550 ls537\">Bureau </span><span class=\"pp-class-65 pa t79544 l79551 ls4753\">3000, </span><span class=\"pp-class-65 pa t79544 l79552 ls32755\">CA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79283 ls7715\">1179981312</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79299\"></span><span class=\"pp-class-65 pa t79544 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79544 l79301\"></span><span class=\"pp-class-65 pa t79544 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l23115\">Lotus </span><span class=\"pp-class-65 pa t79553 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79553 l57996\">China </span><span class=\"pp-class-65 pa t79553 l79554\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79282 ls7934\">Room </span><span class=\"pp-class-65 pa t79553 l79555\">01.02.06, </span><span class=\"pp-class-65 pa t79553 l79556\">Floor </span><span class=\"pp-class-65 pa t79553 l79557\">15, </span><span class=\"pp-class-65 pa t79553 l79558\">No. </span><span class=\"pp-class-65 pa t79553 l79559\">511 </span><span class=\"pp-class-65 pa t79553 l79560 ls127\">Weihai </span><span class=\"pp-class-65 pa t79553 l79561 ls6305\">Road, </span><span class=\"pp-class-65 pa t79553 l79562\">Jing'an </span><span class=\"pp-class-65 pa t79553 l79563\">Disctrict, </span><span class=\"pp-class-65 pa t79553 l79564\">Shanghai </span><span class=\"pp-class-65 pa t79553 l79565\">200041, </span><span class=\"pp-class-65 pa t79553 l79566 ls30100\">P.R. </span><span class=\"pp-class-65 pa t79553 l79567\">CN</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79553 l79524\">no. </span><span class=\"pp-class-65 pa t79568 l79283\">913100000781169357</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79299\"></span><span class=\"pp-class-65 pa t79553 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79553 l79301\"></span><span class=\"pp-class-65 pa t79553 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l23115 ls4586\">Lotus </span><span class=\"pp-class-65 pa t79569 l27189 ls207\">Asia </span><span class=\"pp-class-65 pa t79569 l79570 ls2767\">Pacific </span><span class=\"pp-class-65 pa t79569 l79571 ls210\">Management </span><span class=\"pp-class-65 pa t79569 l79572 ls1622\">Services </span><span class=\"pp-class-65 pa t79569 l79573 ls10411\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79282 ls1564\">No. </span><span class=\"pp-class-65 pa t79569 l79574 ls471\">725, </span><span class=\"pp-class-65 pa t79569 l79575 ls1109\">S-Metro </span><span class=\"pp-class-65 pa t79569 l42942 ls331\">Building, </span><span class=\"pp-class-65 pa t79569 l79576 ls10189\">11th </span><span class=\"pp-class-65 pa t79569 l79577 ls659\">Floor, </span><span class=\"pp-class-65 pa t79569 l79578 ls643\">Unit </span><span class=\"pp-class-65 pa t79569 l79579 ls1564\">No. </span><span class=\"pp-class-65 pa t79569 l79580 ls14412\">1102 </span><span class=\"pp-class-65 pa t79569 l79581 ls1480\">Sukhumvit </span><span class=\"pp-class-65 pa t79569 l79582 ls1051\">Road, </span><span class=\"pp-class-65 pa t79569 l79583 ls1482\">Klongton </span><span class=\"pp-class-65 pa t79569 l79584 ls98\">Nua </span><span class=\"pp-class-65 pa t79569 l79585 ls527\">ub-Distrit, </span><span class=\"pp-class-65 pa t79569 l79586 ls3125\">Wattana </span><span class=\"pp-class-65 pa t79569 l79587 ls3358\">District, </span><span class=\"pp-class-65 pa t79588 l79282 ls124\">Bangkok </span><span class=\"pp-class-65 pa t79588 l79589 ls8420\">10110, </span><span class=\"pp-class-65 pa t79588 l79590 ls11466\">TH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79283 ls79591\">VAT </span><span class=\"pp-class-65 pa t79569 l79592 ls4037\">0105567212789</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79569 l79302\">100.00</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l23115\">Lotus </span><span class=\"pp-class-65 pa t79378 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79378 l57996\">Italia </span><span class=\"pp-class-65 pa t79378 l79593 ls7632\">S.r.l.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79282 ls6305\">Regus </span><span class=\"pp-class-65 pa t79378 l79594\">Dante </span><span class=\"pp-class-65 pa t79378 l79595\">Cairoli, </span><span class=\"pp-class-65 pa t79378 l79596 ls1620\">Via </span><span class=\"pp-class-65 pa t79378 l79597\">Dante </span><span class=\"pp-class-65 pa t79378 l79598\">16, </span><span class=\"pp-class-65 pa t79378 l79599\">Quartiere </span><span class=\"pp-class-65 pa t79378 l79600\">Castello, </span><span class=\"pp-class-65 pa t79378 l79601\">20121 </span><span class=\"pp-class-65 pa t79378 l79602\">Milan, </span><span class=\"pp-class-65 pa t79378 l79603 ls4265\">IT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79378 l79284\">IT03029890211</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79299\"></span><span class=\"pp-class-65 pa t79378 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79378 l79301\"></span><span class=\"pp-class-65 pa t79378 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l23115\">Lotus </span><span class=\"pp-class-65 pa t79380 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79380 l57996\">Japan </span><span class=\"pp-class-65 pa t79380 l79604\">G.K.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79282 ls6305 wtro18317 wtr4681 tro18318 tr4682\">Regus </span><span class=\"pp-class-65 pa t79380 l79605 wtro18317 wtr4681 tro18318 tr4682\">Shiodome </span><span class=\"pp-class-65 pa t79380 l79606 wtro18317 wtr4681 tro18318 tr4682\">\u2013 </span><span class=\"pp-class-65 pa t79380 l79607 wtro18317 wtr4681 tro18318 tr4682\">office </span><span class=\"pp-class-65 pa t79380 l38641 wtro18317 wtr4681 tro18318 tr4682\">no. </span><span class=\"pp-class-65 pa t79380 l79608 wtro18317 wtr4681 tro18318 tr4682\">1493F </span><span class=\"pp-class-65 pa t79380 l79609 wtro18317 wtr4681 tro18318 tr4682\">Shiodome </span><span class=\"pp-class-65 pa t79380 l79610 ls281 wtro18317 wtr4681 tro18318 tr4682\">Building1-2-20 </span><span class=\"pp-class-65 pa t79380 l79611 wtro18317 wtr4681 tro18318 tr4682\">Kaigan, </span><span class=\"pp-class-65 pa t79380 l79612 ls1073 wtro18317 wtr4681 tro18318 tr4682\">Minato-Ku, </span><span class=\"pp-class-65 pa t79380 l79613 ls281 wtro18317 wtr4681 tro18318 tr4682\">JN</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79283\">0104-03-030721</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79299\"></span><span class=\"pp-class-65 pa t79380 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79380 l79301\"></span><span class=\"pp-class-65 pa t79380 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l23115\">Lotus </span><span class=\"pp-class-65 pa t79382 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79382 l57996 ls4987\">Korea </span><span class=\"pp-class-65 pa t79382 l79614\">Co. </span><span class=\"pp-class-65 pa t79382 l79615\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79282 ls34676\">4/F, </span><span class=\"pp-class-65 pa t79382 l79616 ls1017\">AIA </span><span class=\"pp-class-65 pa t79382 l79617 ls79618\">Tower, </span><span class=\"pp-class-65 pa t79382 l79619\">16 </span><span class=\"pp-class-65 pa t79382 l79620 ls8875\">Tongil-ro-2-gil, </span><span class=\"pp-class-65 pa t79382 l79621\">Jung-gu, </span><span class=\"pp-class-65 pa t79382 l79622\">Seoul </span><span class=\"pp-class-65 pa t79382 l79623\">04511, </span><span class=\"pp-class-65 pa t79382 l79624\">KR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79283 ls2757\">Registration </span><span class=\"pp-class-65 pa t79382 l79524\">no. </span><span class=\"pp-class-65 pa t79382 l79525\">128-81-19621</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79299\"></span><span class=\"pp-class-65 pa t79382 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79382 l79301\"></span><span class=\"pp-class-65 pa t79382 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l23115\">Lotus </span><span class=\"pp-class-65 pa t79390 l46671\">South </span><span class=\"pp-class-65 pa t79390 l79625\">Africa </span><span class=\"pp-class-65 pa t79390 l79626\">Manufacturing </span><span class=\"pp-class-65 pa t79390 l79627\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79282\">Erf </span><span class=\"pp-class-65 pa t79390 l79628\">4109 </span><span class=\"pp-class-65 pa t79390 l79629 ls1872\">Voortrekker </span><span class=\"pp-class-65 pa t79390 l79630 ls6305\">Road, </span><span class=\"pp-class-65 pa t79390 l79631 ls301\">Wolseley, </span><span class=\"pp-class-65 pa t79390 l79632 ls3592\">Western </span><span class=\"pp-class-65 pa t79390 l79633\">Cape </span><span class=\"pp-class-65 pa t79390 l79634\">6830, </span><span class=\"pp-class-65 pa t79390 l79635 ls1908\">ZA</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79390 l79284\">4190279762</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79299\"></span><span class=\"pp-class-65 pa t79390 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79390 l79301\"></span><span class=\"pp-class-65 pa t79390 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l23115\">Lotus </span><span class=\"pp-class-65 pa t79400 l79636\">Asia </span><span class=\"pp-class-65 pa t79400 l79637 ls1451\">Pacific </span><span class=\"pp-class-65 pa t79400 l79638\">Manufacturing </span><span class=\"pp-class-65 pa t79400 l79639\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79282\">Summer </span><span class=\"pp-class-65 pa t79400 l79640\">Hill, </span><span class=\"pp-class-65 pa t79400 l79641\">Unit </span><span class=\"pp-class-65 pa t79400 l79415\">TT11, </span><span class=\"pp-class-65 pa t79400 l79642\">3rd </span><span class=\"pp-class-65 pa t79400 l79643 ls329\">Floor, </span><span class=\"pp-class-65 pa t79400 l79644\">No. </span><span class=\"pp-class-65 pa t79400 l79645\">1106 </span><span class=\"pp-class-65 pa t79400 l79646\">Sukhumvit </span><span class=\"pp-class-65 pa t79400 l79647 ls6305\">Road, </span><span class=\"pp-class-65 pa t79400 l79648 ls1447\">Phrakhanong </span><span class=\"pp-class-65 pa t79400 l79649\">Sub-district, </span><span class=\"pp-class-65 pa t79400 l79650\">Klongtoey </span><span class=\"pp-class-65 pa t79400 l79651\">District, </span><span class=\"pp-class-65 pa t79652 l79282\">Bangkok </span><span class=\"pp-class-65 pa t79652 l79653\">10110, </span><span class=\"pp-class-65 pa t79652 l79654\">TH</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79283 ls70378\">VAT </span><span class=\"pp-class-65 pa t79400 l79284\">0105565109964</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79299\"></span><span class=\"pp-class-65 pa t79400 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79400 l79301\"></span><span class=\"pp-class-65 pa t79400 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l23115\">Lotus </span><span class=\"pp-class-65 pa t79655 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79655 l79448\">Australia </span><span class=\"pp-class-65 pa t79655 l79656 ls1620\">PTY </span><span class=\"pp-class-65 pa t79655 l79657\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79282 ls6305\">Regus </span><span class=\"pp-class-65 pa t79655 l79594\">\u2013 </span><span class=\"pp-class-65 pa t79655 l79658\">Level </span><span class=\"pp-class-65 pa t79655 l79659\">45, </span><span class=\"pp-class-65 pa t79655 l79660\">680 </span><span class=\"pp-class-65 pa t79655 l79661\">George </span><span class=\"pp-class-65 pa t79655 l79662\">Street, </span><span class=\"pp-class-65 pa t79655 l79663\">Sydney </span><span class=\"pp-class-65 pa t79655 l79664\">NSW </span><span class=\"pp-class-65 pa t79655 l79665\">2000, </span><span class=\"pp-class-65 pa t79655 l79666\">AU</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79283\">665 </span><span class=\"pp-class-65 pa t79655 l79667\">233 </span><span class=\"pp-class-65 pa t79655 l79668\">545 </span><span class=\"pp-class-65 pa t79655 l79669\">(ACN)</span><span class=\"pp-class-65 pa t79670 l79283\">44 </span><span class=\"pp-class-65 pa t79670 l79671\">665 </span><span class=\"pp-class-65 pa t79670 l79672\">233 </span><span class=\"pp-class-65 pa t79670 l79673\">545 </span><span class=\"pp-class-65 pa t79670 l79674\">(ABN)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79299\"></span><span class=\"pp-class-65 pa t79655 l79300\">100.00 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79655 l79301\"></span><span class=\"pp-class-65 pa t79655 l79302\">100.00 </span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l23115\">Lotus </span><span class=\"pp-class-65 pa t79675 l46671\">Bakeries </span><span class=\"pp-class-65 pa t79675 l57996\">Southeast </span><span class=\"pp-class-65 pa t79675 l79676\">Asia </span><span class=\"pp-class-65 pa t79675 l79677\">Pte. </span><span class=\"pp-class-65 pa t79675 l79678\">Ltd.</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79282\">12 </span><span class=\"pp-class-65 pa t79675 l79679\">Marina </span><span class=\"pp-class-65 pa t79675 l79680 ls2296\">View, </span><span class=\"pp-class-65 pa t79675 l79681\">#11-01, </span><span class=\"pp-class-65 pa t79675 l79682\">Asia </span><span class=\"pp-class-65 pa t79675 l79683\">Square </span><span class=\"pp-class-65 pa t79675 l79684 ls3500\">Tower </span><span class=\"pp-class-65 pa t79675 l79685\">2, </span><span class=\"pp-class-65 pa t79675 l79686\">018961 </span><span class=\"pp-class-65 pa t79675 l79687\">Singapore</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79283\">Entity </span><span class=\"pp-class-65 pa t79675 l79688\">UEN: </span><span class=\"pp-class-65 pa t79675 l79689\">202556355W</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l79300\">100.00</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t79675 l71537\">-</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__240": {
   "value": "<div class=\"pp-class-4\" id=\"pp-id-7820\"><div class=\" w4676 h79694 pa t2 l3 wtro4 xx78941 tro6 xx78942\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-19 pa t78943 l3 ls79695\">33. </span><span class=\"pp-class-19 pa t78943 l79696 ls79697\">Alternative </span><span class=\"pp-class-19 pa t78943 l79698 ls715\">performance </span><span class=\"pp-class-19 pa t78943 l79699 ls1321\">measures</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79700 l3 ls5260\">Underlying </span><span class=\"pp-class-69 pa t79700 l79701 ls895\">net </span><span class=\"pp-class-69 pa t79700 l79702 ls2700\">result</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t78947 l3 ls451\">The </span><span class=\"pp-class-20 pa t78947 l79703 ls723\">Underlying </span><span class=\"pp-class-20 pa t78947 l79704 ls414\">net </span><span class=\"pp-class-20 pa t78947 l79705 ls3071\">result </span><span class=\"pp-class-20 pa t78947 l79706 ls2127\">is </span><span class=\"pp-class-20 pa t78947 l79707 ls553\">determined </span><span class=\"pp-class-20 pa t78947 l79708 ls2288\">by </span><span class=\"pp-class-20 pa t78947 l79709 ls1732\">excluding </span><span class=\"pp-class-20 pa t78947 l79710 ls4591\">the </span><span class=\"pp-class-20 pa t78947 l79711 ls489\">non-underlying </span><span class=\"pp-class-20 pa t78947 l79712 ls8964\">items </span><span class=\"pp-class-20 pa t78947 l79713 ls3507\">and </span><span class=\"pp-class-20 pa t78947 l79714 ls4591\">the </span><span class=\"pp-class-20 pa t78947 l79715 ls2643\">related </span><span class=\"pp-class-20 pa t78947 l79716 ls3718\">tax </span><span class=\"pp-class-20 pa t78947 l79717 ls320\">effects </span><span class=\"pp-class-20 pa t78963 l3 ls1361\">from </span><span class=\"pp-class-20 pa t78963 l9723 ls451\">the </span><span class=\"pp-class-20 pa t78963 l79718 ls3509\">net </span><span class=\"pp-class-20 pa t78963 l44962 ls1988\">result. </span><span class=\"pp-class-20 pa t78963 l79719 ls889\">The </span><span class=\"pp-class-20 pa t78963 l79720 ls335\">Underlying </span><span class=\"pp-class-20 pa t78963 l79721 ls3509\">net </span><span class=\"pp-class-20 pa t78963 l79722 ls352\">result </span><span class=\"pp-class-20 pa t78963 l79723 ls324\">is </span><span class=\"pp-class-20 pa t78963 l79724 ls1527\">used </span><span class=\"pp-class-20 pa t78963 l79725 ls624\">as </span><span class=\"pp-class-20 pa t78963 l79726 ls451\">the </span><span class=\"pp-class-20 pa t78963 l79727 ls854\">basis </span><span class=\"pp-class-20 pa t78963 l79728 ls350\">for </span><span class=\"pp-class-20 pa t78963 l79729 ls180\">dividend </span><span class=\"pp-class-20 pa t78963 l79730 ls1162\">distribution.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7821\"><div class=\" w4676 h79004 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115\">Net </span><span class=\"pp-class-66 pa t70499 l69810\">result</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l70569\">172,269 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l67216 ls67040\">152,482\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t70500 l66991\">items</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">4,813 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">5,165\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115 ls6123\">Tax </span><span class=\"pp-class-65 pa t70501 l71311\">effect </span><span class=\"pp-class-65 pa t70501 l79731\">on </span><span class=\"pp-class-65 pa t70501 l79732\">non-underlying </span><span class=\"pp-class-65 pa t70501 l79733\">items</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l79734\"></span><span class=\"pp-class-65 pa t70501 l79735\">(5)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l70742 ls10223\">\u00a0(1,358)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70623 l23115 ls705\">UNDERLYING </span><span class=\"pp-class-167 pa t70623 l79736 ls4157\">NET </span><span class=\"pp-class-167 pa t70623 l79737 ls387\">RESULT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l70569 ls7651\">177,077\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70627 l67216 ls7651\">156,289\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7822\"><div class=\" w4676 h79738 pa t2 l3 wtro4 xx78301 tro6 xx78302\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t78303 l3 ls5260\">Underlying </span><span class=\"pp-class-69 pa t78303 l79701 ls520\">EBIT</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t15874 l3 ls1295\">EBIT(u) </span><span class=\"pp-class-20 pa t15874 l79739 ls728\">(Underlying </span><span class=\"pp-class-20 pa t15874 l79740 ls301\">operating </span><span class=\"pp-class-20 pa t15874 l79741 ls7488\">result) </span><span class=\"pp-class-20 pa t15874 l79742 ls4480\">is </span><span class=\"pp-class-20 pa t15874 l79743 xx96 ls3969\">defined </span><span class=\"pp-class-20 pa t15874 l79744 ls16534\">as </span><span class=\"pp-class-20 pa t15874 l79745 ls4480\">the </span><span class=\"pp-class-20 pa t15874 l79746 ls301\">operating </span><span class=\"pp-class-20 pa t15874 l79747 ls2424\">result </span><span class=\"pp-class-20 pa t15874 l79748 ls1206\">after </span><span class=\"pp-class-20 pa t15874 l79749 ls2080\">deducting </span><span class=\"pp-class-20 pa t15874 l79750 ls4480\">the </span><span class=\"pp-class-20 pa t15874 l79751 ls1595\">non-underlying </span><span class=\"pp-class-20 pa t15878 l3 ls1598\">items.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7823\"><div class=\" w4676 h79752 pa t2 l3 wtro4 xx79753 tro6 xx79754\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79755 l3 ls5260\">Underlying </span><span class=\"pp-class-69 pa t79755 l79701 ls2665\">EBITDA</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79756 l3 ls44241\">EBITDA(u) </span><span class=\"pp-class-20 pa t79756 l79757 ls3407\">(Underlying </span><span class=\"pp-class-20 pa t79756 l79758 ls2603\">operating </span><span class=\"pp-class-20 pa t79756 l79759 ls557\">cash </span><span class=\"pp-class-20 pa t79756 l79760 xx96 ls1351\">flow) </span><span class=\"pp-class-20 pa t79756 l79761 ls740\">is </span><span class=\"pp-class-20 pa t79756 l79762 xx96 ls305\">defined </span><span class=\"pp-class-20 pa t79756 l79763 ls2975\">as </span><span class=\"pp-class-20 pa t79756 l79764 ls643\">the </span><span class=\"pp-class-20 pa t79756 l79765 ls20842\">EBIT(u) </span><span class=\"pp-class-20 pa t79756 l79766 ls12838\">excluding </span><span class=\"pp-class-20 pa t79756 l79767 ls3493\">depreciations </span><span class=\"pp-class-20 pa t79756 l79768 ls1361\">and </span><span class=\"pp-class-20 pa t79756 l79769 ls13614\">amortisation </span><span class=\"pp-class-20 pa t79770 l3 ls3507\">expenses, </span><span class=\"pp-class-20 pa t79770 l79771 ls1170\">impairments </span><span class=\"pp-class-20 pa t79770 l79772 ls313\">on </span><span class=\"pp-class-20 pa t79770 l79773 ls424\">inventories </span><span class=\"pp-class-20 pa t79770 l79774 ls299\">and </span><span class=\"pp-class-20 pa t79770 l79775 ls901\">trade </span><span class=\"pp-class-20 pa t79770 l79776 ls493\">receivables </span><span class=\"pp-class-20 pa t79770 l79777 ls299\">and </span><span class=\"pp-class-20 pa t79770 l79778 ls1921\">other </span><span class=\"pp-class-20 pa t79770 l79779 ls3473\">non-cash </span><span class=\"pp-class-20 pa t79770 l79780 ls2326\">costs.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7824\"><div class=\" w4676 h79781 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l23115 ls2757\">Operating </span><span class=\"pp-class-66 pa t70499 l69799\">result </span><span class=\"pp-class-66 pa t70499 l69800\">\u2014 </span><span class=\"pp-class-66 pa t70499 l79782 ls1620\">EBIT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l70569\">227,596 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-66 pa t70499 l67216 ls67040\">201,463\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Non-underlying </span><span class=\"pp-class-65 pa t70500 l66991\">items</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l70564\">4,813 </span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67233 ls66978\">5,165\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t76514 l23115\">EBIT(</span><span class=\"pp-class-128 pa t79783 l79784\">u</span><span class=\"pp-class-167 pa t76514 l79785\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l70569\">232,409</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t76515 l67216 ls7651\">206,629\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l23115\">Depreciation </span><span class=\"pp-class-65 pa t76520 l66953\">and </span><span class=\"pp-class-65 pa t76520 l66954\">amortisation </span><span class=\"pp-class-65 pa t76520 l66955\">expenses</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l26921\">40,199</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76520 l26922 ls67117\">36,593\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l23115\">Impairment </span><span class=\"pp-class-65 pa t70798 l66960\">on </span><span class=\"pp-class-65 pa t70798 l66961\">inventories </span><span class=\"pp-class-65 pa t70798 l66962\">and </span><span class=\"pp-class-65 pa t70798 l66963\">trade </span><span class=\"pp-class-65 pa t70798 l58073\">receivables</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l70749\">778</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70798 l74669 ls67032\">\u00a0(69)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76753 l23115\">Other</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76753 l74668\">(24)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t76753 l79786 ls67526\">\u00a0(7)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t79787 l23115\">EBITDA(</span><span class=\"pp-class-128 pa t79788 l79789\">u</span><span class=\"pp-class-167 pa t79787 l79790\">)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79791 l70569 ls7651\">273,362\u00a0</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t79791 l67216 ls7651\">243,146\u00a0</span></p></td></tr></table></div></div><div class=\"pp-class-4\" id=\"pp-id-7826\"><div class=\" w4676 h79796 pa t2 l3 wtro4 xx79753 tro6 xx79754\"><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79755 l3 ls3668\">Non-underlying </span><span class=\"pp-class-69 pa t79755 l79797 ls2469\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79756 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79756 l79798 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79799 ls305\">are </span><span class=\"pp-class-20 pa t79756 l20088 ls2309\">those </span><span class=\"pp-class-20 pa t79756 l79800 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79801 ls337\">that </span><span class=\"pp-class-20 pa t79756 l79802 ls305\">are </span><span class=\"pp-class-20 pa t79756 l79803 ls389\">considered </span><span class=\"pp-class-20 pa t79756 l79804 ls409\">by </span><span class=\"pp-class-20 pa t79756 l79805 ls726\">management </span><span class=\"pp-class-20 pa t79756 l79806 ls994\">not </span><span class=\"pp-class-20 pa t79756 l79807 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79808 ls2424\">relate </span><span class=\"pp-class-20 pa t79756 l79809 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79810 ls460\">transactions, </span><span class=\"pp-class-20 pa t79770 l3 ls2137\">projects </span><span class=\"pp-class-20 pa t79770 l79811 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79812 ls94\">adjustments </span><span class=\"pp-class-20 pa t79770 l79813 ls5606\">to </span><span class=\"pp-class-20 pa t79770 l79814 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79815 ls1405\">value </span><span class=\"pp-class-20 pa t79770 l79816 ls4750\">of </span><span class=\"pp-class-20 pa t79770 l79817 ls23317\">assets </span><span class=\"pp-class-20 pa t79770 l79818 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79819 ls2434\">liabilities </span><span class=\"pp-class-20 pa t79770 l79820 ls2440\">taking </span><span class=\"pp-class-20 pa t79770 l79821 ls170\">place </span><span class=\"pp-class-20 pa t79770 l79822 ls1542\">in </span><span class=\"pp-class-20 pa t79770 l79823 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79824 ls2147\">ordinary </span><span class=\"pp-class-20 pa t79770 l79825 ls5606\">course </span><span class=\"pp-class-20 pa t79770 l79826 ls1877\">of </span><span class=\"pp-class-20 pa t79827 l3 ls464\">activities </span><span class=\"pp-class-20 pa t79827 l79828 ls4628\">of </span><span class=\"pp-class-20 pa t79827 l79829 ls1405\">the </span><span class=\"pp-class-20 pa t79827 l79830 ls3662\">company. </span><span class=\"pp-class-20 pa t79827 l79831 ls3416\">Non-underlying </span><span class=\"pp-class-20 pa t79827 l79832 ls1903\">items </span><span class=\"pp-class-20 pa t79827 l79833 ls2684\">are </span><span class=\"pp-class-20 pa t79827 l79834 ls168\">presented </span><span class=\"pp-class-20 pa t79827 l79835 ls15987\">separately, </span><span class=\"pp-class-20 pa t79827 l79836 ls10923\">due </span><span class=\"pp-class-20 pa t79827 l79837 ls1453\">to </span><span class=\"pp-class-20 pa t79827 l79838 ls322\">their </span><span class=\"pp-class-20 pa t79827 l79839 ls4378\">size </span><span class=\"pp-class-20 pa t79827 l79840 ls11345\">or </span><span class=\"pp-class-20 pa t79827 l79841 ls601\">nature, </span><span class=\"pp-class-20 pa t79827 l79842 ls7135\">so </span><span class=\"pp-class-20 pa t79843 l3 ls7953\">as </span><span class=\"pp-class-20 pa t79843 l79844 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79845 ls7587\">allow </span><span class=\"pp-class-20 pa t79843 l79846 ls595\">users </span><span class=\"pp-class-20 pa t79843 l79847 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79848 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79849 ls3601\">Consolidated </span><span class=\"pp-class-20 pa t79843 l79850 ls174\">Financial </span><span class=\"pp-class-20 pa t79843 l79851 ls238\">Statements </span><span class=\"pp-class-20 pa t79843 l24394 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79852 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79853 ls83\">company </span><span class=\"pp-class-20 pa t79843 l79854 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79855 ls3820\">get </span><span class=\"pp-class-20 pa t79843 l79856 ls7159\">a </span><span class=\"pp-class-20 pa t79843 l79857 ls350\">better </span><span class=\"pp-class-20 pa t79843 l79858 ls365\">understanding </span><span class=\"pp-class-20 pa t79859 l3 ls295\">of </span><span class=\"pp-class-20 pa t79859 l5940 ls451\">the </span><span class=\"pp-class-20 pa t79859 l53664 ls1170\">normalised </span><span class=\"pp-class-20 pa t79859 l79860 ls229\">performance </span><span class=\"pp-class-20 pa t79859 l79861 ls295\">of </span><span class=\"pp-class-20 pa t79859 l79862 ls451\">the </span><span class=\"pp-class-20 pa t79859 l79863 ls8469\">company. </span><span class=\"pp-class-20 pa t79859 l79864 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79859 l79865 ls738\">items </span><span class=\"pp-class-20 pa t79859 l79866 ls2424\">relate </span><span class=\"pp-class-20 pa t79859 l79867 ls4648\">to:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79868 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79868 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79868 l6361 ls4265\">expenses </span><span class=\"pp-class-20 pa t79868 l79869 ls2166\">relating </span><span class=\"pp-class-20 pa t79868 l79870 ls309\">to </span><span class=\"pp-class-20 pa t79868 l79871 ls718\">business </span><span class=\"pp-class-20 pa t79868 l79872 ls2984\">combinations </span><span class=\"pp-class-20 pa t79868 l79873 ls299\">and </span><span class=\"pp-class-20 pa t79868 l79874 ls1921\">other </span><span class=\"pp-class-20 pa t79868 l79875 ls3127\">acquisitions </span><span class=\"pp-class-20 pa t79868 l79876 ls295\">of </span><span class=\"pp-class-20 pa t79868 l79877 ls1359\">investments;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79878 l3 ls4970 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79878 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79878 l6361 ls379\">changes </span><span class=\"pp-class-20 pa t79878 l79879 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79880 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79881 ls365\">Group </span><span class=\"pp-class-20 pa t79878 l79882 ls1070\">structure, </span><span class=\"pp-class-20 pa t79878 l79883 ls4462\">including </span><span class=\"pp-class-20 pa t79878 l79884 ls715\">costs </span><span class=\"pp-class-20 pa t79878 l79885 ls2407\">related </span><span class=\"pp-class-20 pa t79878 l79886 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79887 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79888 ls5816\">liquidation </span><span class=\"pp-class-20 pa t79878 l79889 ls484\">of </span><span class=\"pp-class-20 pa t79878 l79890 ls174\">subsidiaries </span><span class=\"pp-class-20 pa t79878 l79891 ls2260\">and </span><span class=\"pp-class-20 pa t79878 l79892 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79893 ls5799\">closure, </span><span class=\"pp-class-20 pa t79894 l6361 ls471\">opening </span><span class=\"pp-class-20 pa t79894 l79895 ls2778\">or </span><span class=\"pp-class-20 pa t79894 l79896 ls587\">relocations </span><span class=\"pp-class-20 pa t79894 l79897 ls295\">of </span><span class=\"pp-class-20 pa t79894 l79898 ls647\">activities;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79899 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79899 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79899 l6361 ls3794\">impairment </span><span class=\"pp-class-20 pa t79899 l43583 ls295\">of </span><span class=\"pp-class-20 pa t79899 l79900 ls15\">assets </span><span class=\"pp-class-20 pa t79899 l79901 ls299\">and </span><span class=\"pp-class-20 pa t79899 l79902 ls4462\">major </span><span class=\"pp-class-20 pa t79899 l79903 ls5892\">litigations.</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79904 l3 ls1055\">Net </span><span class=\"pp-class-69 pa t79904 l79905 xx96 ls817\">financial </span><span class=\"pp-class-69 pa t79904 l79906 ls3509\">debt</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79907 l3 ls153\">Net </span><span class=\"pp-class-20 pa t79907 l79908 xx96 ls4462\">financial </span><span class=\"pp-class-20 pa t79907 l79909 ls1089\">debt </span><span class=\"pp-class-20 pa t79907 l79910 ls333\">is </span><span class=\"pp-class-20 pa t79907 l79911 xx96 ls411\">defined </span><span class=\"pp-class-20 pa t79907 l79912 ls1578\">as </span><span class=\"pp-class-20 pa t79907 l79913 ls1666\">interest-bearing </span><span class=\"pp-class-20 pa t79907 l79914 ls14412\">liabilities </span><span class=\"pp-class-20 pa t79907 l79915 ls7157\">(excluding </span><span class=\"pp-class-20 pa t79907 l79916 ls4121\">lease </span><span class=\"pp-class-20 pa t79907 l79917 ls14412\">liabilities </span><span class=\"pp-class-20 pa t79907 l79918 ls10509\">recognised </span><span class=\"pp-class-20 pa t79907 l79919 ls333\">in </span><span class=\"pp-class-20 pa t79907 l79920 ls1956\">accordance </span><span class=\"pp-class-20 pa t79921 l3 ls285\">with </span><span class=\"pp-class-20 pa t79921 l5476 ls3773\">IFRS </span><span class=\"pp-class-20 pa t79921 l79922 ls79923\">16) </span><span class=\"pp-class-20 pa t79921 l79924 ls5425\">deducted </span><span class=\"pp-class-20 pa t79921 l79925 ls285\">with </span><span class=\"pp-class-20 pa t79921 l79926 ls436\">cash </span><span class=\"pp-class-20 pa t79921 l79927 ls299\">and </span><span class=\"pp-class-20 pa t79921 l79928 ls436\">cash </span><span class=\"pp-class-20 pa t79921 l79929 ls838\">equivalents, </span><span class=\"pp-class-20 pa t79921 l79930 ls110\">term </span><span class=\"pp-class-20 pa t79921 l79931 ls157\">deposits </span><span class=\"pp-class-20 pa t79921 l79932 ls299\">and </span><span class=\"pp-class-20 pa t79921 l79933 ls909\">treasury </span><span class=\"pp-class-20 pa t79921 l79934 ls2431\">shares.</span></p></div></div><div class=\"pp-class-4\" id=\"pp-id-7827\"><div class=\" w4676 h79935 pa t2 l3 wtro4 xx5 tro6 xx7\"><table><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-150 pa t66928 l23115\">IN </span><span class=\"pp-class-150 pa t66928 l63718\">THOUSANDS </span><span class=\"pp-class-150 pa t66928 l63719\">OF </span><span class=\"pp-class-150 pa t66928 l63720\">EUR</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26914\">2025</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-50 pa t66928 l26915\">2024</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l23115\">Interest-bearing </span><span class=\"pp-class-65 pa t70499 l67231\">liabilities </span><span class=\"pp-class-65 pa t70499 l79936\">(note </span><span class=\"pp-class-65 pa t70499 l79937\">22)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26918\">312,250</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70499 l26919 ls67040\">281,311\u00a0\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l23115\">Minus </span><span class=\"pp-class-65 pa t70500 l79938\">lease </span><span class=\"pp-class-65 pa t70500 l79939\">liabilities </span><span class=\"pp-class-65 pa t70500 l79940\">recognised </span><span class=\"pp-class-65 pa t70500 l79941\">as </span><span class=\"pp-class-65 pa t70500 l79942\">a </span><span class=\"pp-class-65 pa t70500 l50963\">result </span><span class=\"pp-class-65 pa t70500 l79943\">of </span><span class=\"pp-class-65 pa t70500 l79944\">IFRS </span><span class=\"pp-class-65 pa t70500 l79945\">16 </span><span class=\"pp-class-65 pa t70500 l79946\">(note </span><span class=\"pp-class-65 pa t70500 l79947\">22)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l71246\">(21,173)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70500 l67224 ls1576\">\u00a0(20,311)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l23115\">Minus </span><span class=\"pp-class-65 pa t70501 l79938\">cash </span><span class=\"pp-class-65 pa t70501 l79948\">and </span><span class=\"pp-class-65 pa t70501 l79949\">cash </span><span class=\"pp-class-65 pa t70501 l79950\">equivalents </span><span class=\"pp-class-65 pa t70501 l79951\">(note </span><span class=\"pp-class-65 pa t70501 l79952\">19)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l27612\">(121,885)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70501 l67224 ls1576\">\u00a0(98,314)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l23115 ls2597\">Minus </span><span class=\"pp-class-65 pa t70502 l79953 ls1021\">other </span><span class=\"pp-class-65 pa t70502 l79954 ls551\">financial </span><span class=\"pp-class-65 pa t70502 l79955 ls9772\">assets </span><span class=\"pp-class-65 pa t70502 l79956 ls6746\">(term </span><span class=\"pp-class-65 pa t70502 l79957 ls551\">deposits) </span><span class=\"pp-class-65 pa t70502 l79958 ls496\">(note </span><span class=\"pp-class-65 pa t70502 l79959 ls1780\">26)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l79960 ls15893\">(78,249)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70502 l79961 ls79962\">\u00a0(35,914)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l23115\">Minus </span><span class=\"pp-class-65 pa t70503 l79938\">treasury </span><span class=\"pp-class-65 pa t70503 l79963\">shares </span><span class=\"pp-class-65 pa t70503 l79964\">(note </span><span class=\"pp-class-65 pa t70503 l79965\">21)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l71246\">(23,488)</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-65 pa t70503 l67224 ls1576\">\u00a0(16,882)\u00a0</span></p></td></tr><tr><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-167 pa t70504 l23115 ls4157\">NET </span><span class=\"pp-class-167 pa t70504 l76802 ls105\">FINANCIAL </span><span class=\"pp-class-167 pa t70504 l79966 ls4157\">DEBT</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l70628\">67,454</span></p></td><td><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-128 pa t70506 l67216 ls7651\">109,890\u00a0</span></p></td></tr></table></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "f0__s8__6__241": {
   "value": "<p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-69 pa t79755 l3 ls3668\">Non-underlying </span><span class=\"pp-class-69 pa t79755 l79797 ls2469\">items</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-20 pa t79756 l3 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79756 l79798 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79799 ls305\">are </span><span class=\"pp-class-20 pa t79756 l20088 ls2309\">those </span><span class=\"pp-class-20 pa t79756 l79800 ls738\">items </span><span class=\"pp-class-20 pa t79756 l79801 ls337\">that </span><span class=\"pp-class-20 pa t79756 l79802 ls305\">are </span><span class=\"pp-class-20 pa t79756 l79803 ls389\">considered </span><span class=\"pp-class-20 pa t79756 l79804 ls409\">by </span><span class=\"pp-class-20 pa t79756 l79805 ls726\">management </span><span class=\"pp-class-20 pa t79756 l79806 ls994\">not </span><span class=\"pp-class-20 pa t79756 l79807 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79808 ls2424\">relate </span><span class=\"pp-class-20 pa t79756 l79809 ls309\">to </span><span class=\"pp-class-20 pa t79756 l79810 ls460\">transactions, </span><span class=\"pp-class-20 pa t79770 l3 ls2137\">projects </span><span class=\"pp-class-20 pa t79770 l79811 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79812 ls94\">adjustments </span><span class=\"pp-class-20 pa t79770 l79813 ls5606\">to </span><span class=\"pp-class-20 pa t79770 l79814 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79815 ls1405\">value </span><span class=\"pp-class-20 pa t79770 l79816 ls4750\">of </span><span class=\"pp-class-20 pa t79770 l79817 ls23317\">assets </span><span class=\"pp-class-20 pa t79770 l79818 ls1495\">and </span><span class=\"pp-class-20 pa t79770 l79819 ls2434\">liabilities </span><span class=\"pp-class-20 pa t79770 l79820 ls2440\">taking </span><span class=\"pp-class-20 pa t79770 l79821 ls170\">place </span><span class=\"pp-class-20 pa t79770 l79822 ls1542\">in </span><span class=\"pp-class-20 pa t79770 l79823 ls11290\">the </span><span class=\"pp-class-20 pa t79770 l79824 ls2147\">ordinary </span><span class=\"pp-class-20 pa t79770 l79825 ls5606\">course </span><span class=\"pp-class-20 pa t79770 l79826 ls1877\">of </span><span class=\"pp-class-20 pa t79827 l3 ls464\">activities </span><span class=\"pp-class-20 pa t79827 l79828 ls4628\">of </span><span class=\"pp-class-20 pa t79827 l79829 ls1405\">the </span><span class=\"pp-class-20 pa t79827 l79830 ls3662\">company. </span><span class=\"pp-class-20 pa t79827 l79831 ls3416\">Non-underlying </span><span class=\"pp-class-20 pa t79827 l79832 ls1903\">items </span><span class=\"pp-class-20 pa t79827 l79833 ls2684\">are </span><span class=\"pp-class-20 pa t79827 l79834 ls168\">presented </span><span class=\"pp-class-20 pa t79827 l79835 ls15987\">separately, </span><span class=\"pp-class-20 pa t79827 l79836 ls10923\">due </span><span class=\"pp-class-20 pa t79827 l79837 ls1453\">to </span><span class=\"pp-class-20 pa t79827 l79838 ls322\">their </span><span class=\"pp-class-20 pa t79827 l79839 ls4378\">size </span><span class=\"pp-class-20 pa t79827 l79840 ls11345\">or </span><span class=\"pp-class-20 pa t79827 l79841 ls601\">nature, </span><span class=\"pp-class-20 pa t79827 l79842 ls7135\">so </span><span class=\"pp-class-20 pa t79843 l3 ls7953\">as </span><span class=\"pp-class-20 pa t79843 l79844 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79845 ls7587\">allow </span><span class=\"pp-class-20 pa t79843 l79846 ls595\">users </span><span class=\"pp-class-20 pa t79843 l79847 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79848 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79849 ls3601\">Consolidated </span><span class=\"pp-class-20 pa t79843 l79850 ls174\">Financial </span><span class=\"pp-class-20 pa t79843 l79851 ls238\">Statements </span><span class=\"pp-class-20 pa t79843 l24394 ls303\">of </span><span class=\"pp-class-20 pa t79843 l79852 ls7934\">the </span><span class=\"pp-class-20 pa t79843 l79853 ls83\">company </span><span class=\"pp-class-20 pa t79843 l79854 ls4265\">to </span><span class=\"pp-class-20 pa t79843 l79855 ls3820\">get </span><span class=\"pp-class-20 pa t79843 l79856 ls7159\">a </span><span class=\"pp-class-20 pa t79843 l79857 ls350\">better </span><span class=\"pp-class-20 pa t79843 l79858 ls365\">understanding </span><span class=\"pp-class-20 pa t79859 l3 ls295\">of </span><span class=\"pp-class-20 pa t79859 l5940 ls451\">the </span><span class=\"pp-class-20 pa t79859 l53664 ls1170\">normalised </span><span class=\"pp-class-20 pa t79859 l79860 ls229\">performance </span><span class=\"pp-class-20 pa t79859 l79861 ls295\">of </span><span class=\"pp-class-20 pa t79859 l79862 ls451\">the </span><span class=\"pp-class-20 pa t79859 l79863 ls8469\">company. </span><span class=\"pp-class-20 pa t79859 l79864 ls1610\">Non-underlying </span><span class=\"pp-class-20 pa t79859 l79865 ls738\">items </span><span class=\"pp-class-20 pa t79859 l79866 ls2424\">relate </span><span class=\"pp-class-20 pa t79859 l79867 ls4648\">to:</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79868 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79868 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79868 l6361 ls4265\">expenses </span><span class=\"pp-class-20 pa t79868 l79869 ls2166\">relating </span><span class=\"pp-class-20 pa t79868 l79870 ls309\">to </span><span class=\"pp-class-20 pa t79868 l79871 ls718\">business </span><span class=\"pp-class-20 pa t79868 l79872 ls2984\">combinations </span><span class=\"pp-class-20 pa t79868 l79873 ls299\">and </span><span class=\"pp-class-20 pa t79868 l79874 ls1921\">other </span><span class=\"pp-class-20 pa t79868 l79875 ls3127\">acquisitions </span><span class=\"pp-class-20 pa t79868 l79876 ls295\">of </span><span class=\"pp-class-20 pa t79868 l79877 ls1359\">investments;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79878 l3 ls4970 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79878 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79878 l6361 ls379\">changes </span><span class=\"pp-class-20 pa t79878 l79879 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79880 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79881 ls365\">Group </span><span class=\"pp-class-20 pa t79878 l79882 ls1070\">structure, </span><span class=\"pp-class-20 pa t79878 l79883 ls4462\">including </span><span class=\"pp-class-20 pa t79878 l79884 ls715\">costs </span><span class=\"pp-class-20 pa t79878 l79885 ls2407\">related </span><span class=\"pp-class-20 pa t79878 l79886 ls3358\">to </span><span class=\"pp-class-20 pa t79878 l79887 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79888 ls5816\">liquidation </span><span class=\"pp-class-20 pa t79878 l79889 ls484\">of </span><span class=\"pp-class-20 pa t79878 l79890 ls174\">subsidiaries </span><span class=\"pp-class-20 pa t79878 l79891 ls2260\">and </span><span class=\"pp-class-20 pa t79878 l79892 ls3820\">the </span><span class=\"pp-class-20 pa t79878 l79893 ls5799\">closure, </span><span class=\"pp-class-20 pa t79894 l6361 ls471\">opening </span><span class=\"pp-class-20 pa t79894 l79895 ls2778\">or </span><span class=\"pp-class-20 pa t79894 l79896 ls587\">relocations </span><span class=\"pp-class-20 pa t79894 l79897 ls295\">of </span><span class=\"pp-class-20 pa t79894 l79898 ls647\">activities;</span></p><p class=\"pp-class-5 pp-area-text\"><span class=\"pp-class-70 pa t79899 l3 wtro4477 wtr4472 tro4478 tr4474\">&gt;</span><span class=\"pp-class-11 pa t79899 l29369 wtro4477 wtr4472 tro4478 tr4474\"></span><span class=\"pp-class-20 pa t79899 l6361 ls3794\">impairment </span><span class=\"pp-class-20 pa t79899 l43583 ls295\">of </span><span class=\"pp-class-20 pa t79899 l79900 ls15\">assets </span><span class=\"pp-class-20 pa t79899 l79901 ls299\">and </span><span class=\"pp-class-20 pa t79899 l79902 ls4462\">major </span><span class=\"pp-class-20 pa t79899 l79903 ls5892\">litigations.</span></p>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:5493004C0K34IFI67I03",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}