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5.1.General information about the Company and its subsidiaries
The Company \u201c HELLENIC EXCHANGES-ATHENS STOCK EXCHANGE S.A. (ATHEX) \u201d with the commercial name \u201cATHENS STOCK EXCHANGE\u201d was founded in 2000 (Government Gazette 2424/31.3.2000) and has General Electronic Commercial Registry (GEMI) No 003719101000 (former Companies Register No 45688/06/\u0392/00/30). Its head office is in the Municipality of Athens at 110 Athinon Ave, Postal Code 10442. The shares of the Company are listed in the Main Market segment of the Athens Exchange cash market.
The Company is the parent company of the Group that supports the operation of the Greek capital market. The parent company and its subsidiaries operate the organized cash and derivatives markets, carry out trade clearing, settlement and safekeeping of securities, provide comprehensive technology solutions to the Greek capital market, provide support services of other organized markets in Greece and abroad as well as other ancillary services, and promote the development of capital markets culture in Greece.
The duration of the Company is set at two hundred (200) years and commences as of the recording in the relevant Company Register by the competent supervisory authority of the administrative decision to issue a license for the incorporation of the Company and the approval of its articles of association.
The 2024 annual financial statements of the Group and the Company have been approved by the Board of Directors on 31.03.2025, and are subject to final approval by the Annual General Meeting of Shareholders. The annual financial statements have been published on the internet, at
www.athexgroup.gr
. The interim and the annual financial statements of the
subsidiaries of the Group ATHEXCSD and ATHEXClear have been published at
www.athexgroup.gr
.
The following table lists the companies being consolidated by ATHEX on 31.12.2024, their headquarters, activity, direct and indirect participations of the Company in their share capital, as well as the consolidation method:

Company

Headquarters

Activity

Direct participation %

Indirect participation %

Total participation %

Consolidation method

Hellenic Exchanges-Athens Stock Exchange (ATHEX)

Greece

Exchange

Parent company

ATHEX subsidiaries

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Athens Exchange Clearing House (ATHEXClear)

Greece

Clearing of transactions

100%

-

100%

Full consolidation

Hellenic Central Securities Depository (ATHEXCSD)

Greece

Depository

100%

-

100%

Full consolidation

ATHEX affiliate

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Hellenic Energy Exchange (HenEx)

Greece

\u00a0

21%

-

21%

Equity

HenEx subsidiary

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

EnEx Clearing House (EnExClear)

Greece

\u00a0

-

21%

21%

Equity

", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91131": { "value": " \u201c HELLENIC EXCHANGES-ATHENS STOCK EXCHANGE S.A. (ATHEX) \u201d ", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91133": { "value": "\u201c HELLENIC EXCHANGES-ATHENS STOCK EXCHANGE S.A. (ATHEX) \u201d", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91135": { "value": "HELLENIC EXCHANGES-ATHENS STOCK EXCHANGE S.A. (ATHEX) ", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91145": { "value": "S.A.", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91159": { "value": "ATHENS STOCK EXCHANGE", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91207": { "value": "Its head office is in the Municipality of Athens at 110 Athinon Ave, Postal Code 10442", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91271": { "value": "The Company is the parent company of the Group that supports the operation of the Greek capital market. The parent company and its subsidiaries operate the organized cash and derivatives markets, carry out trade clearing, settlement and safekeeping of securities, provide comprehensive technology solutions to the Greek capital market, provide support services of other organized markets in Greece and abroad as well as other ancillary services, and promote the development of capital markets culture in Greece", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91383": { "value": "Greece ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91385": { "value": "Greece", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91416": { "value": "Greece", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91844": { "value": "
5.2.Basis of presentation of financial statements and key estimates
5.2.1.Basis of presentation of financial statements
The company and consolidated financial statements for fiscal year 2024 have been prepared in accordance with the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standard Board (IASB) and their interpretations as issued by the International Financial Reporting Interpretations Committee (IFRIC) of IASB and adopted by the European Union and are mandatory for fiscal years starting on 1.1.2024. There are no standards and interpretations of standards that have been applied retroactively.
The attached financial statements have been drafted on the basis of historical cost (except owner-occupied assets, investments in real estate and financial assets through other income, which are valued at fair value) and the principle of \u201cgoing concern\u201d, which assumes that the Company and its subsidiaries will be able to continue their operations as going
concerns for the foreseeable future. In particular, the Management of the Group and the Company, considering the current and projected financial position of the Group and the Company and their liquidity levels (including the observance of medium-term budgets) estimates that the use of the going concern principle when drawing up the attached interim of condensed financial statements is appropriate. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f91986": { "value": "
The attached financial statements have been drafted on the basis of historical cost (except owner-occupied assets, investments in real estate and financial assets through other income, which are valued at fair value) and the principle of \u201cgoing concern\u201d, which assumes that the Company and its subsidiaries will be able to continue their operations as going
concerns for the foreseeable future. In particular, the Management of the Group and the Company, considering the current and projected financial position of the Group and the Company and their liquidity levels (including the observance of medium-term budgets) estimates that the use of the going concern principle when drawing up the attached interim of condensed financial statements is appropriate. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f92220": { "value": "
5.2.2.Key estimates and judgements
The preparation of financial statements in accordance with the International Financial Reporting Standards requires that the Management of the Group make important assumptions and accounting estimates that affect the balances of the Asset and Liability accounts, the disclosure of contingent claims and liabilities on the preparation date of the Financial Statements, as well as the revenues and expenses presented in the period in question. Despite the fact that these estimates are based on the best possible knowledge of the management of the Company as regards the current conditions, actual results may differ from these estimates in the end.
Estimates and judgments are continuously evaluated, and are based on empirical data and other factors, including anticipation of future events that are to be expected under reasonable conditions.
The following are the most significant judgements made by management in the preparation of the accompanying financial statements that have the most significant effect on the financial statements.
Capitalization of development expenses
The separation of the research and development phases and the determination of whether the criteria for recognizing expenses incurred in the development phase are met requires management judgement. Information systems development costs are capitalized only if the development costs can be measured reliably, the product or process is producible, technically and commercially feasible, future economic benefits are expected, the Group and the Company has the intention, while having sufficient resources available, to complete the development and to use or sell the asset.
After initial recognition, the Group's management assesses whether events and circumstances exist that indicate that the carrying amount may not be recoverable.
Revenue from new listings and changes in share capital
In the context of IFRS 15, revenue from new listings at ATHEX as well as other corporate actions, is recognized based on estimates, which are based on an analysis of historical data concerning the time companies remain listed on ATHEX. This estimate has a significant degree of uncertainty as to the accuracy of calculating the length of time companies remain listed at ATHEX and depends on factors which are not under the control of the Company.
Based on historical data, the analysis of the average duration of a company listing on the stock exchange in relation to all listed companies and its experience, the Group's management determines the estimated average period of a company's listing on the stock exchange within which it will continue to provide its services. The estimate obviously contains an element of uncertainty in relation to the duration of the listing as it considers factors beyond the Group's control. The estimate of the length of time for which the Athens Stock Exchange will provide services is regularly recalculated to be as close to reality as possible.
Income tax
Current tax obligations, both for the current as well as for previous fiscal years, are calculated based on the amounts that are expected to be paid to the tax authorities, using the tax rates that have been legislated up until the date of the Statement of Financial Position. Income tax in the income statement includes the tax for the current year, as expected to be declared in the income tax declaration, as well as estimated additional taxes that may be imposed by the tax authorities during the auditing of the unaudited fiscal years. These assumptions take into consideration experience and an analysis of current facts and circumstances. As such, the final income tax settlement may deviate from the income tax booked in the financial statements.
If the final tax is different than the amount initially recognized, the difference will affect the income tax in the fiscal year the determination of the tax differences takes place (note 5.37).
Expected credit losses for commercial and other claims
Management applies the simplified approach of IFRS 9 for the calculation of expected credit losses, whereby the provision for impairment losses is calculated based on expected credit losses over the lifetime of the customer receivables. The determination of expected credit losses under this approach is based on historical data adjusted to reflect projections of the
future economic environment. The association between historical data, future economic conditions and expected credit losses requires significant judgement. The level of expected credit losses depends to a large extent on changes in circumstances and projections of future economic conditions.
Useful lives of tangible and intangible assets
Management makes certain estimates regarding the useful lives of tangible and intangible assets with finite useful lives. The useful lives for each category of such assets are reviewed periodically and at least annually to assess whether they continue to be appropriate. This process considers, among others, the expected use of each asset, its current condition, etc.
Defined benefits plans
The present value for the defined benefits plans is calculated using actuarial estimates, which use assumptions about the discount rates, the rate of salary increases, and mortality rates. Due to the long-term nature of these plans, these assumptions are subject to significant uncertainty.
Fair value measurement of non-financial instruments
The Group measures its owner-occupied land and buildings and investment properties at fair value after initial recognition. The determination of the fair value of the above non-financial instruments requires the adoption of accounting estimates and assumptions in applying the valuation techniques, which are primarily related to expected future market rents and rental yields (detailed assumptions are set out in note 5.43).
Contingent liabilities
The existence of contingent liabilities requires that management constantly make assumptions and value judgments regarding the possibility that future events may or may not occur, as well as the effect that these events could have on the activity of the Group (note 5.41).
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact1": { "value": "
5.3.Material Accounting Principles
The material accounting principles adopted by the Group and the Company for the preparation of the attached financial statements are as follows.
5.3.1.Basis for consolidation
(a) Subsidiaries
The Consolidated Financial Statements include the Financial Statements of the Group and its subsidiaries. Subsidiaries are all companies whose operation the Group controls. The Group controls a company when it is exposed to, or has rights to, various returns of the company due to its participation in it, and has the ability to affect these returns through its control over the company.
Subsidiaries are fully consolidated from the date that control is transferred to the Group and cease being consolidated from the date control ceases to exist.
The Group uses the acquisition method to account for business combinations. The acquisition price for a subsidiary is calculated as the sum of the fair values of the assets transferred, liabilities assumed, and participation titles issued by the Group. The consideration of the transaction also includes the fair value of the assets or liabilities that arise from a contingent consideration agreement.
In a business combination the costs related to the acquisition are expensed. The identifiable assets acquired, the liabilities and contingent liabilities are measured at fair value on the acquisition date. In case of a non-controlling participation, the Group either recognizes it at fair value, or at the equity share value of the company acquired.
If an acquisition takes place in stages, the book value of the assets of the company that is acquired and possessed by the Group on the acquisition date is revalued at fair value. The profit or loss from the revaluation at fair value is recognized in the Statement of Comprehensive Income.
Each contingent consideration provided by the Group is recognized at fair value on the acquisition date. Subsequent changes in the fair value of the contingent consideration, which is considered an asset or a liability, are recognized, in accordance with IAS 39, either in the profit and loss statement, or as a change in other comprehensive income. The contingent consideration that is classified as an asset is not revalued and subsequent arrangements take place in equity.
Goodwill initially recognized in the acquisition cost is the excess amount from the total consideration that was paid and the amount recognized as a non-controlling participation, against the net assets that were acquired and the liabilities assumed. Provided that the fair value of the assets is greater than the total consideration, the profit from the transaction is recognized in the Statement of Comprehensive Income.
Following initial recognition, goodwill is measured at cost minus accumulated impairment losses. For the purposes of an impairment test, goodwill created from company acquisitions is distributed after the acquisition date to each cash generating unit of the Group that is expected to benefit from the acquisition, irrespective of whether the assets or liabilities of the acquired firm are transferred to that unit.
If goodwill is allocated to a cash generating unit and part of the activity of that unit is sold, goodwill associated with that part of the activity is included in the book value when determining profit and loss from the sale. In that case, goodwill sold is calculated based on the relative values of the activity sold and the part of the cash flow generating unit that is maintained.
Any losses are allocated to non-controlling participations, even if the balance becomes negative.
In the Statement of Financial Position of the Company, investments in subsidiaries are shown at the acquisition value minus any impairment losses. The acquisition value is adjusted in order to incorporate the changes in the consideration from the changes in the contingent consideration.
The financial statements of the subsidiaries are prepared on the same date and use the same accounting principles as the parent Company. Intra-group transactions, balances, and accrued profits/ losses in transactions between the companies of the Group are eliminated.
(b) Changes in the participation in subsidiaries without change in control
Transactions with non-controlling participations that result in control of a subsidiary by the Group being maintained are considered equity transactions i.e., transactions between owners. The difference between the fair value of the consideration paid and the part of the book value of the net assets of the subsidiary company that has been acquired is also recognized in equity.
(c) Sale of interest in subsidiaries with change in control
When the Group ceases to have control, any remaining participation is re-measured at fair value, while any differences that arise compared to the book value are recorded in the results. Then the asset is recognized as an associate company, joint venture, or financial asset at that fair value.
In addition, relevant amounts previously recognized in other comprehensive income concerning that company, are accounted using the same method that the Group would have used in case the assets or liabilities had been sold i.e., they may be transferred to the results.
(d) Participation in affiliates
Affiliates are the companies in which the Group exercises material influence under the provisions of IAS 28 but does not exercise control. In general, material influence arises when the Group holds between 20% and 50% of the voting rights. The existence and influence of potential voting rights that are directly exercisable or convertible is taken into consideration in the assessment of the exercise of material influence by the Group.
Participations in affiliated companies are valued using the equity method. Investments in affiliated companies are initially recorded in the Statement of Financial Position at cost, which is increased or decreased by the proportion of the Group in the results of the affiliated company after the acquisition date. The Group checks on each reporting date, whether there is an indication that an investment in an affiliate is impaired. If there is such an indication, an impairment test is performed, comparing the recoverable amount of the investment with the book value of the investment. If the book value of the investment exceeds its recoverable value, the book value is reduced to the recoverable value.
Impairment losses recognized in previous fiscal years, may be reversed only if there is a change in the assumptions used to determine the recoverable amount of the investment, since the last time that an impairment loss was recognized. In that case, the book value of the investment is increased to the recoverable amount and the increase is a reversal of the impairment loss.
The share of the Group in the results of the affiliated company is recognized in the consolidated Statement of Comprehensive Income and the share in the reserves is recognized in the reserves of the Group. The accumulated changes in the reserves / results adjust the book value of the investment in the affiliated company. When the share of the Group in the losses of an affiliated company is equal to, or exceeds the participation amount in it, the Group does not recognize any further losses, unless it has incurred obligations, or made payments on behalf of the affiliated company.
Significant gains and losses from transactions between the affiliated company and the Group are eliminated by the percentage the Group holds in it.
Gains or losses from the sale of stakes in affiliated companies are recognized in the Consolidated Profit and Loss Statement. If there is a loss of material influence in an affiliated company, the Group measures at fair value any remaining investment in the affiliated company. The difference between the book value of the investment and the fair value on the date material influence was lost is recognized in the results. The fair value of the company that ceases being affiliated, is the fair value that was determined when the investment was recognized as a financial asset.
5.3.2.Tangible assets
Investments in real estate
Investments in real estate are those assets which are owned either for rental income or for capital gains or both. Only plots of land and buildings are considered investments in real estate.
Investments in real estate are initially measured at cost. Initial cost includes transaction expenses: professional and legal expenses, transfer taxes and other direct costs.
After initial measurement, investment properties are measured at fair value, which is determined by independent appraisers. Any gain or loss arising from a change in the fair value of investment property is recognized in profit or loss in the period in which it arises.
Transfers of real estate from investments in real estate are made only when there is a change in use of the property, as demonstrated by the start of its owner-occupation by the Group or the start of its development with the intent to sell.
When an asset is retired or sold, the related carrying amount is de-recognized and the related gain or loss arising from the difference between the current carrying amount and the net selling price is recognized in the Statement of Comprehensive Income.
Tangible owner-occupied assets
Real estate (plots of land \u2013 buildings) belonging to fixed assets are recorded at their adjusted values, during the initial application of IFRS, and subsequently at fair value, which is based on appraisals made by independent appraisers, less future building depreciation. Appraisals are made regularly in order for the fair value of the adjusted asset not to differ significantly from its carrying value.
Other tangible owner-occupied assets are recorded in the financial statements at acquisition cost minus accumulated depreciation and any value impairment provisions. The acquisition cost includes all the direct expenses for the acquisition of the assets.
Later expenses are recognized as an increase in the book value of the tangible fixed assets or as a separate asset only if it is probable that future financial benefits will flow to the Group, and the cost can be reliably measured.
The cost of repairs and maintenance is recognized in the Statement of Comprehensive Income when incurred.
Depreciation of other tangible assets (except plots of land which are not depreciated) is calculated using the straight-line method during their useful life.
The useful lives of tangible assets are shown below:

\u00a0

Useful life

Buildings and construction

50 years \u03ae 2%

Machinery

5 years \u03ae 20%

Means of transportation

6.25 years \u03ae 16%

Other equipment

5-10 years \u03ae 20-10%

The useful life of tangible assets and their salvage values are revised at least annually. When the book value of the fixed assets exceeds their recoverable value, the difference (impairment) is recognized as an expense in the Statement of Comprehensive Income.
When tangible assets are retired or sold, the associated cost and the accumulated depreciation are eliminated from the relevant accounts at the time the asset is retired or sold, and the associated profits or losses are recognized in the Statement of Comprehensive Income.
5.3.3.Intangible assets
Intangible assets include software licenses and IT development costs, which are initially measured at cost and, after initial recognition, at cost less accumulated amortization and any accumulated impairment losses. Maintenance of software programs and information systems is recognized as an expense when incurred. Conversely, expenditures that improve or prolong the performance of software programs or information systems are included in the cost of the intangible asset if they can be measured reliably. Depreciation is calculated using the straight-line method over the useful life of these assets, which is estimated at 5 years. When an intangible asset is sold or retired, the gain or loss is determined as the difference between the net realizable value and its carrying amount is recognized in the profit or loss for the year at the time of sale/retirement.
5.3.4.Impairment testing of non-financial assets
The Company and the Group assess at each financial statement date whether there is any indication of impairment of non-financial assets. The Company's intangible/intangible assets with finite useful lives are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. When the carrying value of an asset exceeds its recoverable amount, an impairment loss is recognized in the income statement. The recoverable amount is calculated as the higher of fair value less costs to sell and value-in-use.
The fair value less sale expenses is the amount that results from the sale of an asset in an independent transaction between informed and willing parties, after subtracting all direct additional sale expenses, while the value-in-use is the present value of the estimated future cash flows that are expected to occur from the continuous use of the asset and its disposal at the end of its useful life. To evaluate the impairment, assets are grouped at the lowest level for which there are discrete recognizable cash flows.
5.3.5.Financial instruments
A financial instrument is any contract that simultaneously creates a financial asset for one financial entity and a financial liability or participatory title for another financial entity.
Initial recognition and subsequent measurement of financial assets
Financial assets are classified, on initial recognition and subsequently measured at amortized cost, at fair value through other comprehensive income or at fair value through profit or loss. The classification of financial assets at initial recognition is based on the contractual cash flows of the financial assets and the business model within which the financial asset is held.
Excluding client claims, the Group initially values a financial asset at fair value plus transaction costs, in case of a financial asset that is not valued at fair value through results. Client claims are initially valued at transaction cost as specified by IFRS 15.
To classify and value a financial asset (excluding equity securities) at amortized cost or at fair value through other comprehensive income, cash flows must constitute \u201csolely principal and interest payments\u201d on the outstanding balance of capital. This assessment is known as SPPI (\"Solely Payments of Principal and Interest\") criterion and is made at the level of the individual financial instrument.
Following initial recognition, financial assets are classified in three categories:
\u2022At amortized cost
\u2022At fair value through other comprehensive income
\u2022At fair value through results
The Group and the Company do not possess assets that are valued at fair value through results or through other comprehensive income on 31 December 2024.
Financial assets and financial liabilities at amortized cost
Financial assets and financial liabilities that are carried at amortized cost are subsequently measured using the Effective Interest Rate method. Financial assets are subject to impairment testing. Gains and losses are recognized in profit or loss when the financial asset or financial obligation ceases to be recognized, modified or when the financial asset is impaired.
The Group and the Company recognize as financial assets at amortized cost cash and cash equivalents, clients and other receivables, Greek Government Bills, and third-party accounts in the Group's bank accounts and as financial liabilities suppliers and other liabilities and third-party cash in bank accounts of the Group.
The Group and the Company recognize third party cash as a financial asset because they are deposited in ATHEXClear bank accounts with the Bank of Greece and as a financial liability at the same time, as after the completion of the clearing transactions there is a contractual obligation to return them to the counterparty.
Financial assets and related financial liabilities are initially recognized at fair value and measured at amortized cost. Their carrying amount at each reporting date approaches their fair value due to their short-term nature as the effect of discounting is not significant.
Financial assets classified at fair value through comprehensive income
At initial recognition, the Group can choose to irrevocably classify equity investments as equity investments at fair value through comprehensive income when they fulfil the definition of equity position in accordance with IAS 32 Financial instruments: Presentation, and are not held for trading. Classification takes place for each financial instrument individually.
Profits and losses from these financial assets are never recycled in profits or losses. Dividends are recognized as other revenue in the profit and loss statement when the right to payment has been established, unless the Group benefits from that revenue to recuperate part of the cost of the financial asset, in which case this income is recognized in the statement of comprehensive income. Equity instruments identified at fair value through comprehensive income are not subject to an impairment test.
The Group chose to classify the listed company shares it possessed in this category. In addition, the participation in Boursa Kuwait and the participation in the Belgrade Stock Exchange are classified in this category.
Impairment of financial assets
The Group and the Company evaluate at each financial statement reporting date information concerning whether the value of a financial asset or a group of financial assets has been impaired as follows:
For client claims and contractual assets, the Group and the Company apply the simplified approach to calculate expected credit losses. Therefore, on each reporting date, the Group and the Company measure the loss provision for a financial asset in an amount equal to the expected credit losses for the life of the asset. See Risk Policies and Management in note 5.42.
Derecognition of financial assets
A financial asset (or part of a financial asset or part of a group of similar financial assets) is derecognized when:
\u2022The rights to the inflow of cash resources have expired,
\u2022The Group or the Company retains the right to receive cash flows from the financial asset, but has also assumed the obligation to pay them to third parties in full, without substantial delay, in the form of a transfer agreement, or
\u2022The Group or the Company has transferred the right to receive cash flows from the asset and at the same time has either (a) essentially transferred all risks and benefits from it, or (b) has not essentially transferred all risks and benefits, but has transferred control of the asset.
When the Group or the Company transfers the cash inflow rights from an asset or concludes a transfer contract, it assesses the extent to which it retains the risks and benefits of ownership of the asset. When the Group neither transfers nor substantially retains all risks and benefits of the asset being transferred and retains control of the asset, then the asset is recognized to the extent that there is continuous participation of the Group in that asset. In that case, the Group also recognizes a related obligation. The transferred asset and the related liability are measured on a basis that reflects the rights and commitments that the Group or the Company have retained.
Initial recognition and subsequent measurement of financial obligations
All financial liabilities are initially valued at fair value less transaction costs in the case of loans and obligations payable.
Derecognition of financial obligations
A financial obligation is deleted when the commitment resulting from the obligation is cancelled or expires. When an existing financial obligation is replaced by another one by the same creditor but with substantially different conditions, or the conditions of an existing obligation are substantially altered, this exchange or amendment is treated as a derecognition of the original obligation and a recognition of a new obligation. The difference in the corresponding accounting values is recognized in the income statement.
Offsetting financial claims and obligations
Financial claims and liabilities are offset and the net amount is shown in the statement of financial position only when the Group or the Company has a legal right to do so and intends to offset them on a net basis between them or claim the asset and settle the obligation at the same time. The legal right must not depend on future events and must be enforceable in the ordinary course of business even in the event of default, insolvency or bankruptcy of the company or the counterparty.
5.3.6.Current and deferred income tax
Current and deferred tax is calculated based on the Financial Statements in accordance with the tax laws in effect in Greece. Income tax is calculated based on the earnings of each company as restated in their tax declarations, additional income tax assessed by the tax audits of the tax authorities, and from deferred income taxes based on the statutory tax rates.
Deferred income tax:
\u2022is determined using the liability method and arises from the temporary differences between the book value and the tax basis of the assets and liabilities.
\u2022is not recognized when it arises at the initial recognition of an asset or a liability from a transaction that is not a business combination and at the time of the transaction it affects neither the accounting nor the taxable result (profit / loss).
\u2022is determined using the tax rates (and tax laws) that have been implemented or effectively implemented until the date of the Financial Statements and are expected to be implemented when the asset in question is recovered or the liability settled.
\u2022is determined on the temporary differences that arise from investments in subsidiaries and affiliates, unless the reversal of the temporary differences is controlled by the Group and it is likely that the temporary differences will not be reversed in the foreseeable future.
Deferred tax claims are recognized to the extent that there will be a future tax gain for the offset of the temporary difference that creates the deferred tax claim.
Deferred tax claims and liabilities are offset when there is a legally enforceable right to offset current tax claims and liabilities, and when the deferred tax claims and liabilities concern income tax that is imposed by the same tax authority either to the same taxable entity or to different taxable entities when there is the intention to settle the balances on a net basis.
The tax rate of 22% was used in the annual financial statements for 2024 and 2023.
5.3.7.Employee benefits
Current benefits
Current benefits to employees in cash and in kind are recognized as an expense when they accrue.
Staff retirement obligations
Staff retirement obligations include both defined contributions plans as well as defined benefits plans.
Defined contribution plan
Under the defined contributions plan, the obligation of the company (legal) is limited to the amount agreed to be contributed to the organization (social security fund) which manages the contributions and grants the benefits (pensions, health care etc.).
The accrued cost of the defined contributions schemes is recognized as an expense in the corresponding period.
Defined benefits plan
The Group's defined benefit plan relates to its legal obligation to pay a lump-sum indemnity to employees upon retirement. The amount of the indemnity paid depends on the years of service, the level of remuneration and the method of separation from service (dismissal or retirement). Eligibility for participation in these schemes is usually based on the years of service up to retirement.
The liability recognized in the statement of financial position for this plan is the present value of the obligation for the defined benefit, depending on the employees' accrued entitlement and the time when the benefit is expected to be paid.
The present value of the defined benefit obligation is calculated by discounting the future cash outflows at a discount rate equal to the interest rate on long-term highly rated corporate bonds with a duration approximately equal to the pension plan. The present value of the defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method.
The actuarial profits or losses that arise from the adjustments based on historical data are recorded in Other Comprehensive Income.
Granting bonus shares of the parent company of the Group
The current Remuneration Policy, approved by the General Meeting of Shareholders, provides for the granting of variable remuneration to executives of the Company and the Group in the form of, among others, bonus shares of the parent company of the Group. The fair value of the award, determined at the grant date, is recognized as staff remuneration (expense) with a corresponding increase in equity reserve during the period in which the related services are provided by the staff. Where no vesting conditions exist, the service is deemed to have been rendered. Conversely, where there are vesting conditions associated with the provision of the service, the expense is recognized as the related services are provided.
Any conditions that are not vesting conditions are considered in valuing the benefit. The total amount to be charged to profit or loss over the vesting period is determined by reference to the fair value of the shares granted and includes estimates relating, among other things, to the number of shares of the parent company of the Group expected to be issued free of charge at the end of the vesting period. These estimates are subsequently revised if there are indications that the number of shares expected to be granted free of charge at the end of the vesting period differs from previous estimates, and any adjustment resulting from a revision of the estimates is recognized in the current period.
At the time the shares are registered in the accounts of the beneficiaries, any difference between the acquisition cost of the treasury shares allocated and the established reserve used is recognized in the retained earnings account.
5.3.8.Revenue Recognition
Revenue includes the fair value of the transactions, net of any taxes recovered, rebates and returns. Intragroup revenue within the Group is eliminated in full. Revenue is recognized to the extent that it is possible that the economic benefits will flow to the Group and the relevant amounts can be reliably measured.
The Group and the Company recognize revenue, excluding interest income, dividends and any other source derived from financial instruments (which are recognized based on IFRS 9), to the extent that they reflect the consideration which the Company is entitled to from the transfer of the goods and services based on a five-step approach:
\u2022Recognition of client contracts
\u2022Recognition of the terms of the contracts
\u2022Determination of the consideration of the transaction
\u2022Allocation of the consideration of the transaction according to the terms of the contracts
\u2022Revenue recognition when the Company fulfills the terms of the contracts
Clients are invoiced based on the agreed-upon payment timeframe and the consideration is paid when invoiced. When the invoice time differs from the fulfilment time of the obligation, the Group recognizes contractual assets and contractual obligations (see note 5.31).
The following specific recognition criteria must also be satisfied when revenue is recognized:
Revenue from shares, bonds, ETFs (Trading, Clearing and Settlement)
It concerns Member subscriptions based on trades in the cash market.
Revenue from stock, bond etc. trading is recognized at the time the transaction is concluded and clearing and settlement take place on the Exchange.
Collection for trading in the cash market takes place on the day following trade settlement or the third working day of the following month, provided the Member submits such a request.
Revenue from derivative products
Concerns Member subscriptions based on trades in the derivatives market.
Revenue from the derivatives market is recognized at the time the transaction is cleared at Athens Stock Exchange through ATHEXClear, the transactions clearing entity.
Collection for trading in the derivatives market takes place on the day following settlement.
Revenue from Members (fees)
It concerns other subscriptions and services to Members.
Revenue is recognized when the Members are invoiced at the end of each month or quarter in question.
Revenue from listed companies
Revenue concerns one-off fees, company listings, rights issues, and HERMES System services. In addition, subscriptions are included which are recognized as revenue at the beginning of each quarter.
As part of IFRS 15, revenue from new listings at ATHEX, as well as from rights issues and other changes on them are recognized and allocated to the duration that the company remains listed at ATHEX, during which the service is expected to be provided. As such, a \u201cContractual Obligation\u201d is recognized for future fiscal years in the Statement of Financial Position.
Revenue from market data vendors
Revenue from this source is recognized at the time of invoicing, together with the completion of the provision of that service.
IT support services
Revenue from IT support services is recognized at the time the service provided is completed.
Other services
Revenue from other services concern education, rents, and the provision of support services, and, depending on its nature, is recognized at the time the service provided is completed or the time the service is provided.
Interest income
Interest income is recognized on an accrual basis and with the use of the real interest rate. When there is an impairment indication about claims, their carrying value is reduced to their recoverable amount, which is the present value of the expected future cash flows, discounted by the initial real interest rate. Next, interest is assessed at the same interest rate on the impaired (new carrying) value.
Dividends
Dividend income is recognized when the right to collect by the shareholders is finalized, i.e., when approved by the General Meeting.
5.3.9.Research and development
Expenditures for research activities that take place with the intent that the Group acquire new technical knowledge and expertise are recognized in the Statement of Comprehensive Income as an expense when they occur. Development activities presuppose the drafting of a study or a plan for the production of new or significantly improved products, services and IT systems. Development costs are capitalized only when the cost of development can be reliably measured, the product or the
process is productive, feasible technically and commercially, future financial benefits are expected, and the Group has the intention, having at the same time sufficient means at its disposal, to complete the development and use or sell the asset.
The capitalization of expenditures includes the cost of direct expenses and direct work. Other development costs are recognized in the Statement of Comprehensive Income as an expense when they occur.
Development costs that have been capitalized are valued at the acquisition cost less accumulated depreciation and accumulated impairment losses. On 31.12.2024 there were no impairment indications.
Subsequent expenditures are capitalized only when they increase the expected future economic benefits that are incorporated in the specific asset to which they refer. All other expenditures are recognized in the Statement of Comprehensive Income.
5.3.10.Provisions and contingent liabilities
Provisions are recognized when:
\u2022the Company has a current commitment (legal or inferred) as a result of a past event;
\u2022it is likely that an outflow of resources incorporating financial benefits will be required to settle the commitment and it is possible to reliably estimate the amount of the commitment.
Provisions are re-examined on the preparation date of the financial statements and are adjusted to reflect the best possible estimates.
If the effect of the time value of money is significant, provisions are recognized on a discounted basis by using an interest rate before taxes that reflects current market estimates about the time value of money and the risks associated with the liability. When provisions are discounted, the increase in the provision due to the passage of time is recognized as a borrowing cost.
Contingent liabilities are not recognized in the financial statements, but are published, unless the possibility of an outflow of resources which incorporate financial benefits is minimal. Contingent claims are not recognized in the financial statements but are published provided the inflow of economic benefit is likely (note 5.41).
5.3.11.Leases
The Group as lessee:
For each new contract entered, the Group assesses whether the contract is, or contains a lease. A lease is or contains a lease if the contract conveys the right to control the use of a recognized asset for a time-period and for a specified consideration.
Leases are recognized in the statement of financial position as an asset right-of-use and a lease liability on the date that the leased asset becomes available for use.
Asset right-of-use
The Group recognizes right-of-use assets at the start of the lease (the date when the asset is available for use). The asset rights-of-use are measured at cost, reduced by accumulated depreciation and value impairment adjusted during the measurement of the corresponding lease obligations.
The cost of the asset right-of-use consists of the amount of initial measurement of the lease liability, any lease payments on the start date of the lease period or earlier, any initial direct costs incurred by the lessee and the costs incurred by the lessee to disassemble and remove the underlying asset at the termination of the lease, if there is such an obligation.
The asset rights-of-use are depreciated using the straight-line method at the earlier between the useful life of the asset and the duration of the lease. When in estimating the present value, it is assumed that an option to purchase the underlying asset will be exercised, then the asset right-of-use is depreciated during its useful life.
Right-of-use assets are subject to an impairment test.
Lease liabilities
At the start of the lease the Company recognizes lease liabilities equal to the present value of the lease payments for the duration of the lease contract. Leases include:
\u2022The fixed lease payments (including substantially fixed payments)
\u2022The variables leases which depend on an index or interest rate
\u2022The amounts expected to be paid by the Group based on guaranteed residual values
\u2022The exercise price on a call option, if it is almost certain the Group will exercise this right, and
\u2022The termination penalty for early termination of the lease, if the duration of the lease reflects the exercise of the right by the Group to terminate the lease.
To estimate the present value of the payments, the Company uses the incremental borrowing rate on the start day of the lease, if the real interest rate is not directly determined by the lease contract. Following the start of the lease, the amount of the lease liabilities is increased by interest expense and reduced by the lease payments that take place.
The Group as lessor:
Leases of assets to third parties where the Group does not transfer all the risks and rewards of ownership of an asset are treated as operating leases and the lease payments are recognized as income in the statement of comprehensive income on a fixed basis over the lease term.
Initial direct costs incurred by lessors in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as lease income.
5.3.12.Non-current assets held for sale
Non-current assets are classified as held for sale when their carrying amount will be recovered through a sale transaction rather than through continuing use. A non-current asset is classified as held for sale when it is available for immediate sale in its present condition, is subject to terms customary for sales of such assets and the sale is considered highly probable. In such cases, management is committed to effecting the sale and is actively promoting the sale of the asset at a price that is reasonable in relation to its current fair value. The sale is further expected to qualify for recognition as a completed sale within one year from the date of classification. Before classification as held for sale, the assets are revalued in accordance with the relevant accounting standard.
Assets held for sale are subsequently measured at the lower of their carrying amount and fair value less costs to sell. The loss resulting from this measurement is recognized in profit or loss and may be offset in the future. When the loss relates to a group of items classified as held for sale, it is allocated to the individual items in the group.
5.4.Other accounting principles and new standards
Other accounting principles adopted by the Group and the Company for the preparation of the attached financial statements are as follows.
5.4.1.Other long-term claims
Other long-term claims may include rent guarantees, guarantees to utilities (HTO, PPC etc.) and other long term duration amounts. Other long-term claims are valued at book value using the real interest rate method.
5.4.2.Cash and cash equivalents
Cash and cash equivalents include cash at hand, sight deposits and short term (up to 3 months) investments, having high liquidity and low risk.
For the purposes of preparing the Statement of Cash Flows, cash assets consist of cash and bank deposits, as well as cash equivalents as described above.
5.4.3.Third party balances in ATHEXClear bank accounts
In order to comply with the corporate governance framework defined by Regulation (EU) 648/2012 of the European Parliament and Council (EMIR Regulation), the Company keeps all cash collateral that are being managed by the Company and concern the cash market and the derivatives market, as well as its own cash balances, in an account that it maintains at the Bank of Greece as a direct participant over the internet to the TARGET2-GR Express Transfer of Capital and Settlement System in real time (TARGET2-GR).
Therefore, its own cash balance and the balances of third parties (margins) are deposited in the same account that ATHEXClear maintains at the Bank of Greece, and as a result a separation of the assets is necessary for the collateral that ATHEXClear collects to be shown separately in the current assets on 31.12.2024 and 31.12.2023. In the Statement of Financial Position of 31.12.2024 and 31.12.2023, they are reported as equal amounts in both current assets and short-term liabilities as \u201cthird party balances at the bank account of the company\u201d and concern exclusively the margins in the derivatives market that were deposited in the bank account maintained by ATHEXClear at the BoG on 31.12.2024 and 31.12.2023 respectively.
5.4.4.Share Capital
Share capital includes the common stock of the Company that has been issued and is in circulation.
Treasury stock is the EXAE shares that are purchased, through the Exchange, by the Company or a subsidiary of the Group, following the decision of the Annual General Meeting of shareholders.
The acquisition cost of treasury stock is shown as reducing the equity of the Company, until the treasury stock is sold or cancelled.
5.4.5.Government grants
Government grants related to the subsidy of tangible assets are recognized when there is reasonable assurance that the grant will be collected and that the Company will comply with the terms and conditions attached to its payment. When government grants are related to an asset, the fair value is recorded in long term liabilities as deferred revenue and is transferred to the Statement of Comprehensive Income in equal annual installments based on the expected useful life of the relevant asset that was subsidized. When the grant is related to an expense, it is recognized as revenue in the fiscal year required for the grant to correspond on a systematic basis to the expenses it is intended to compensate. Grant depreciation is recorded in \u201cOther Revenue\u201d in the Statement of Comprehensive Income.
5.4.6.Commercial and other liabilities
Supplier balances and other liabilities are recognized at the cost associated with the fair value of the future payment for the purchase of services provided. Commercial and other short-term liabilities are not interest bearing and are usually settled within 60 days by the Group and the Company.
5.4.7.Expenses
Expenses are recognized in the Statement of Comprehensive Income on an accrued basis.
5.4.8.Dividend distribution
The distribution of dividends to shareholders is accounted directly to equity, net of any relevant income tax benefit (until the approval of the financial statements) and is recorded as a liability in the financial statements when distribution is approved by the General Meeting of shareholders.
5.4.9.Earnings / (losses) per share
Basic earnings / (losses) per share are calculated by dividing the net earnings / (losses) that correspond to the shareholders of the parent company by the average weighted number of shares that are in circulation during each year, excluding the average of the common stock that was acquired by the Group as treasury stock.
Adjusted earnings / (losses) per share are calculated by dividing the net earnings that are distributed to Parent company shareholders (after it is adjusted for the effects of all potential shares that dilute participation) by the weighted average number of shares in circulation during the year (adjusted for the effect of all potential shares that dilute participation), excluding the average of the common stock that was acquired by the Group as treasury stock.
5.4.10.Conversion of foreign currency
Functional and presentation currency
The data in the Financial Statements of the companies of the Group are measured in the currency of the financial environment in which each company functions (functional currency). The consolidated Financial Statements are presented in euro, the functional currency of the parent company.
Transactions and balances
Transactions in foreign currency are converted to the functional currency using the exchange rates in effect on the date of the transactions. Profits and losses that arise from the settlement of transactions in foreign currency, as well as from the valuation, at the end of the fiscal year, of the currency assets and liabilities that are expressed in foreign currency, are booked in the Statement of Comprehensive Income. Foreign exchange differences from non-currency assets that are valued at fair value are considered part of the fair value and are therefore booked just like differences in fair value.
5.4.11.New standards, amended standards and interpretations
New Standards, Interpretations, Revisions and Amendments to existing Standards that are effective and have been adopted by the European Union
The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01.01.2024. The estimate of the Group concerning the effect of these new standards, amended standards and interpretations is provided below:
Amendments to IFRS 16 \u201cLeases: Lease Liability in a Sale and Leaseback\u201d (effective for annual periods starting on or after 01.01.2024)
In September 2022, the IASB issued narrow-scope amendments to IFRS 16 \u201cLeases\u201d which add to requirements explaining how a company accounts for a sale and leaseback after the date of the transaction. A sale and leaseback is a transaction for which a company sells an asset and leases that same asset back for a period of time from the new owner. IFRS 16 includes requirements on how to account for a sale and leaseback at the date the transaction takes place. However, IFRS 16 includes no specific subsequent measurement requirements for the transaction, specifically where some or all the lease payments are variable lease payments that do not depend on an index or rate. The issued amendments add to the sale and leaseback requirements in IFRS 16, thereby supporting the consistent application of the Accounting Standard. These amendments will not change the accounting for leases other than those arising in a sale and leaseback transaction. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
Amendments to IAS 1 \u201cClassification of Liabilities as Current or Non-current\u201d (effective for annual periods starting on or after 01.01.2024)
The amendments clarify the principles of IAS 1 for the classification of liabilities as either current or non\u2010current. The amendments clarify that an entity\u2019s right to defer settlement must exist at the end of the reporting period. The classification is not affected by management\u2019s intentions or the counterparty\u2019s option to settle the liability by transfer of the entity\u2019s own equity instruments. Also, the amendments clarify that only covenants with which an entity must comply on or before the reporting date will affect a liability\u2019s classification. The amendments require a company to disclose information about these covenants in the notes to the financial statements. The amendments are effective for annual reporting periods beginning on or after 1 January 2024, with early adoption permitted. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d: Supplier Finance Arrangements (effective for annual periods starting on or after 01.01.2024)
In May 2023, the International Accounting Standards Board (IASB) issued Supplier Finance Arrangements, which amended IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The new amendments require an entity to provide additional disclosures about its supplier finance arrangements. The amendments require additional disclosures that complement the existing disclosures in these two standards. They require entities to provide users of financial statements with information that enable them a) to assess how supplier finance arrangements affect an entity\u2019s liabilities and cash flows and b) to understand the effect of supplier finance arrangements on an entity\u2019s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The amendments to IAS 7 and IFRS 7 are effective for accounting periods on or after 1 January 2024. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
New Standards, Interpretations, Revisions and Amendments to existing Standards that have not been applied yet or have not been adopted by the European Union
The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union.
Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01.01.2025)
In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange rate due to a lack of exchangeability. The amendments to IAS 21 are effective for accounting periods on or after 1 January 2025. The Group will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have been adopted by the European Union with effective date of 01.01.2025.
IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01.01.2026)
In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognised when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The amendments are effective from annual reporting periods beginning on or after 1 January 2026. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01.01.2026)
In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019, IFRS 7 \u2018Financial Instruments: Disclosures\u2019, IFRS 9 \u2018Financial Instruments\u2019: IFRS 10 \u2018Consolidated Financial Statements\u2019, and IAS 7 \u2018Statement of Cash Flows\u2019. The amendments are effective for accounting periods on or after 1 January 2026. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01.01.2026)
On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are used as hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect of these contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accounting periods on or after 1 January 2026, with early application permitted. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01.01.2027)
In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027)
In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
5.4.12.Rounding
Any differences between the amounts in the financial statements and the corresponding amounts in the notes are due to rounding.
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5.3.1.Basis for consolidation
(a) Subsidiaries
The Consolidated Financial Statements include the Financial Statements of the Group and its subsidiaries. Subsidiaries are all companies whose operation the Group controls. The Group controls a company when it is exposed to, or has rights to, various returns of the company due to its participation in it, and has the ability to affect these returns through its control over the company.
Subsidiaries are fully consolidated from the date that control is transferred to the Group and cease being consolidated from the date control ceases to exist.
The Group uses the acquisition method to account for business combinations. The acquisition price for a subsidiary is calculated as the sum of the fair values of the assets transferred, liabilities assumed, and participation titles issued by the Group. The consideration of the transaction also includes the fair value of the assets or liabilities that arise from a contingent consideration agreement.
In a business combination the costs related to the acquisition are expensed. The identifiable assets acquired, the liabilities and contingent liabilities are measured at fair value on the acquisition date. In case of a non-controlling participation, the Group either recognizes it at fair value, or at the equity share value of the company acquired.
If an acquisition takes place in stages, the book value of the assets of the company that is acquired and possessed by the Group on the acquisition date is revalued at fair value. The profit or loss from the revaluation at fair value is recognized in the Statement of Comprehensive Income.
Each contingent consideration provided by the Group is recognized at fair value on the acquisition date. Subsequent changes in the fair value of the contingent consideration, which is considered an asset or a liability, are recognized, in accordance with IAS 39, either in the profit and loss statement, or as a change in other comprehensive income. The contingent consideration that is classified as an asset is not revalued and subsequent arrangements take place in equity.
Goodwill initially recognized in the acquisition cost is the excess amount from the total consideration that was paid and the amount recognized as a non-controlling participation, against the net assets that were acquired and the liabilities assumed. Provided that the fair value of the assets is greater than the total consideration, the profit from the transaction is recognized in the Statement of Comprehensive Income.
Following initial recognition, goodwill is measured at cost minus accumulated impairment losses. For the purposes of an impairment test, goodwill created from company acquisitions is distributed after the acquisition date to each cash generating unit of the Group that is expected to benefit from the acquisition, irrespective of whether the assets or liabilities of the acquired firm are transferred to that unit.
If goodwill is allocated to a cash generating unit and part of the activity of that unit is sold, goodwill associated with that part of the activity is included in the book value when determining profit and loss from the sale. In that case, goodwill sold is calculated based on the relative values of the activity sold and the part of the cash flow generating unit that is maintained.
Any losses are allocated to non-controlling participations, even if the balance becomes negative.
In the Statement of Financial Position of the Company, investments in subsidiaries are shown at the acquisition value minus any impairment losses. The acquisition value is adjusted in order to incorporate the changes in the consideration from the changes in the contingent consideration.
The financial statements of the subsidiaries are prepared on the same date and use the same accounting principles as the parent Company. Intra-group transactions, balances, and accrued profits/ losses in transactions between the companies of the Group are eliminated.
(b) Changes in the participation in subsidiaries without change in control
Transactions with non-controlling participations that result in control of a subsidiary by the Group being maintained are considered equity transactions i.e., transactions between owners. The difference between the fair value of the consideration paid and the part of the book value of the net assets of the subsidiary company that has been acquired is also recognized in equity.
(c) Sale of interest in subsidiaries with change in control
When the Group ceases to have control, any remaining participation is re-measured at fair value, while any differences that arise compared to the book value are recorded in the results. Then the asset is recognized as an associate company, joint venture, or financial asset at that fair value.
In addition, relevant amounts previously recognized in other comprehensive income concerning that company, are accounted using the same method that the Group would have used in case the assets or liabilities had been sold i.e., they may be transferred to the results.
(d) Participation in affiliates
Affiliates are the companies in which the Group exercises material influence under the provisions of IAS 28 but does not exercise control. In general, material influence arises when the Group holds between 20% and 50% of the voting rights. The existence and influence of potential voting rights that are directly exercisable or convertible is taken into consideration in the assessment of the exercise of material influence by the Group.
Participations in affiliated companies are valued using the equity method. Investments in affiliated companies are initially recorded in the Statement of Financial Position at cost, which is increased or decreased by the proportion of the Group in the results of the affiliated company after the acquisition date. The Group checks on each reporting date, whether there is an indication that an investment in an affiliate is impaired. If there is such an indication, an impairment test is performed, comparing the recoverable amount of the investment with the book value of the investment. If the book value of the investment exceeds its recoverable value, the book value is reduced to the recoverable value.
Impairment losses recognized in previous fiscal years, may be reversed only if there is a change in the assumptions used to determine the recoverable amount of the investment, since the last time that an impairment loss was recognized. In that case, the book value of the investment is increased to the recoverable amount and the increase is a reversal of the impairment loss.
The share of the Group in the results of the affiliated company is recognized in the consolidated Statement of Comprehensive Income and the share in the reserves is recognized in the reserves of the Group. The accumulated changes in the reserves / results adjust the book value of the investment in the affiliated company. When the share of the Group in the losses of an affiliated company is equal to, or exceeds the participation amount in it, the Group does not recognize any further losses, unless it has incurred obligations, or made payments on behalf of the affiliated company.
Significant gains and losses from transactions between the affiliated company and the Group are eliminated by the percentage the Group holds in it.
Gains or losses from the sale of stakes in affiliated companies are recognized in the Consolidated Profit and Loss Statement. If there is a loss of material influence in an affiliated company, the Group measures at fair value any remaining investment in the affiliated company. The difference between the book value of the investment and the fair value on the date material influence was lost is recognized in the results. The fair value of the company that ceases being affiliated, is the fair value that was determined when the investment was recognized as a financial asset.
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(a) Subsidiaries
The Consolidated Financial Statements include the Financial Statements of the Group and its subsidiaries. Subsidiaries are all companies whose operation the Group controls. The Group controls a company when it is exposed to, or has rights to, various returns of the company due to its participation in it, and has the ability to affect these returns through its control over the company.
Subsidiaries are fully consolidated from the date that control is transferred to the Group and cease being consolidated from the date control ceases to exist.
The Group uses the acquisition method to account for business combinations. The acquisition price for a subsidiary is calculated as the sum of the fair values of the assets transferred, liabilities assumed, and participation titles issued by the Group. The consideration of the transaction also includes the fair value of the assets or liabilities that arise from a contingent consideration agreement.
In a business combination the costs related to the acquisition are expensed. The identifiable assets acquired, the liabilities and contingent liabilities are measured at fair value on the acquisition date. In case of a non-controlling participation, the Group either recognizes it at fair value, or at the equity share value of the company acquired.
If an acquisition takes place in stages, the book value of the assets of the company that is acquired and possessed by the Group on the acquisition date is revalued at fair value. The profit or loss from the revaluation at fair value is recognized in the Statement of Comprehensive Income.
Each contingent consideration provided by the Group is recognized at fair value on the acquisition date. Subsequent changes in the fair value of the contingent consideration, which is considered an asset or a liability, are recognized, in accordance with IAS 39, either in the profit and loss statement, or as a change in other comprehensive income. The contingent consideration that is classified as an asset is not revalued and subsequent arrangements take place in equity.
Goodwill initially recognized in the acquisition cost is the excess amount from the total consideration that was paid and the amount recognized as a non-controlling participation, against the net assets that were acquired and the liabilities assumed. Provided that the fair value of the assets is greater than the total consideration, the profit from the transaction is recognized in the Statement of Comprehensive Income.
Following initial recognition, goodwill is measured at cost minus accumulated impairment losses. For the purposes of an impairment test, goodwill created from company acquisitions is distributed after the acquisition date to each cash generating unit of the Group that is expected to benefit from the acquisition, irrespective of whether the assets or liabilities of the acquired firm are transferred to that unit.
If goodwill is allocated to a cash generating unit and part of the activity of that unit is sold, goodwill associated with that part of the activity is included in the book value when determining profit and loss from the sale. In that case, goodwill sold is calculated based on the relative values of the activity sold and the part of the cash flow generating unit that is maintained.
Any losses are allocated to non-controlling participations, even if the balance becomes negative.
In the Statement of Financial Position of the Company, investments in subsidiaries are shown at the acquisition value minus any impairment losses. The acquisition value is adjusted in order to incorporate the changes in the consideration from the changes in the contingent consideration.
The financial statements of the subsidiaries are prepared on the same date and use the same accounting principles as the parent Company. Intra-group transactions, balances, and accrued profits/ losses in transactions between the companies of the Group are eliminated.
(b) Changes in the participation in subsidiaries without change in control
Transactions with non-controlling participations that result in control of a subsidiary by the Group being maintained are considered equity transactions i.e., transactions between owners. The difference between the fair value of the consideration paid and the part of the book value of the net assets of the subsidiary company that has been acquired is also recognized in equity.
(c) Sale of interest in subsidiaries with change in control
When the Group ceases to have control, any remaining participation is re-measured at fair value, while any differences that arise compared to the book value are recorded in the results. Then the asset is recognized as an associate company, joint venture, or financial asset at that fair value.
In addition, relevant amounts previously recognized in other comprehensive income concerning that company, are accounted using the same method that the Group would have used in case the assets or liabilities had been sold i.e., they may be transferred to the results.
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(d) Participation in affiliates
Affiliates are the companies in which the Group exercises material influence under the provisions of IAS 28 but does not exercise control. In general, material influence arises when the Group holds between 20% and 50% of the voting rights. The existence and influence of potential voting rights that are directly exercisable or convertible is taken into consideration in the assessment of the exercise of material influence by the Group.
Participations in affiliated companies are valued using the equity method. Investments in affiliated companies are initially recorded in the Statement of Financial Position at cost, which is increased or decreased by the proportion of the Group in the results of the affiliated company after the acquisition date. The Group checks on each reporting date, whether there is an indication that an investment in an affiliate is impaired. If there is such an indication, an impairment test is performed, comparing the recoverable amount of the investment with the book value of the investment. If the book value of the investment exceeds its recoverable value, the book value is reduced to the recoverable value.
Impairment losses recognized in previous fiscal years, may be reversed only if there is a change in the assumptions used to determine the recoverable amount of the investment, since the last time that an impairment loss was recognized. In that case, the book value of the investment is increased to the recoverable amount and the increase is a reversal of the impairment loss.
The share of the Group in the results of the affiliated company is recognized in the consolidated Statement of Comprehensive Income and the share in the reserves is recognized in the reserves of the Group. The accumulated changes in the reserves / results adjust the book value of the investment in the affiliated company. When the share of the Group in the losses of an affiliated company is equal to, or exceeds the participation amount in it, the Group does not recognize any further losses, unless it has incurred obligations, or made payments on behalf of the affiliated company.
Significant gains and losses from transactions between the affiliated company and the Group are eliminated by the percentage the Group holds in it.
Gains or losses from the sale of stakes in affiliated companies are recognized in the Consolidated Profit and Loss Statement. If there is a loss of material influence in an affiliated company, the Group measures at fair value any remaining investment in the affiliated company. The difference between the book value of the investment and the fair value on the date material influence was lost is recognized in the results. The fair value of the company that ceases being affiliated, is the fair value that was determined when the investment was recognized as a financial asset.
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5.3.2.Tangible assets
Investments in real estate
Investments in real estate are those assets which are owned either for rental income or for capital gains or both. Only plots of land and buildings are considered investments in real estate.
Investments in real estate are initially measured at cost. Initial cost includes transaction expenses: professional and legal expenses, transfer taxes and other direct costs.
After initial measurement, investment properties are measured at fair value, which is determined by independent appraisers. Any gain or loss arising from a change in the fair value of investment property is recognized in profit or loss in the period in which it arises.
Transfers of real estate from investments in real estate are made only when there is a change in use of the property, as demonstrated by the start of its owner-occupation by the Group or the start of its development with the intent to sell.
When an asset is retired or sold, the related carrying amount is de-recognized and the related gain or loss arising from the difference between the current carrying amount and the net selling price is recognized in the Statement of Comprehensive Income.
Tangible owner-occupied assets
Real estate (plots of land \u2013 buildings) belonging to fixed assets are recorded at their adjusted values, during the initial application of IFRS, and subsequently at fair value, which is based on appraisals made by independent appraisers, less future building depreciation. Appraisals are made regularly in order for the fair value of the adjusted asset not to differ significantly from its carrying value.
Other tangible owner-occupied assets are recorded in the financial statements at acquisition cost minus accumulated depreciation and any value impairment provisions. The acquisition cost includes all the direct expenses for the acquisition of the assets.
Later expenses are recognized as an increase in the book value of the tangible fixed assets or as a separate asset only if it is probable that future financial benefits will flow to the Group, and the cost can be reliably measured.
The cost of repairs and maintenance is recognized in the Statement of Comprehensive Income when incurred.
Depreciation of other tangible assets (except plots of land which are not depreciated) is calculated using the straight-line method during their useful life.
The useful lives of tangible assets are shown below:

\u00a0

Useful life

Buildings and construction

50 years \u03ae 2%

Machinery

5 years \u03ae 20%

Means of transportation

6.25 years \u03ae 16%

Other equipment

5-10 years \u03ae 20-10%

The useful life of tangible assets and their salvage values are revised at least annually. When the book value of the fixed assets exceeds their recoverable value, the difference (impairment) is recognized as an expense in the Statement of Comprehensive Income.
When tangible assets are retired or sold, the associated cost and the accumulated depreciation are eliminated from the relevant accounts at the time the asset is retired or sold, and the associated profits or losses are recognized in the Statement of Comprehensive Income.
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Investments in real estate
Investments in real estate are those assets which are owned either for rental income or for capital gains or both. Only plots of land and buildings are considered investments in real estate.
Investments in real estate are initially measured at cost. Initial cost includes transaction expenses: professional and legal expenses, transfer taxes and other direct costs.
After initial measurement, investment properties are measured at fair value, which is determined by independent appraisers. Any gain or loss arising from a change in the fair value of investment property is recognized in profit or loss in the period in which it arises.
Transfers of real estate from investments in real estate are made only when there is a change in use of the property, as demonstrated by the start of its owner-occupation by the Group or the start of its development with the intent to sell.
When an asset is retired or sold, the related carrying amount is de-recognized and the related gain or loss arising from the difference between the current carrying amount and the net selling price is recognized in the Statement of Comprehensive Income.
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5.3.3.Intangible assets
Intangible assets include software licenses and IT development costs, which are initially measured at cost and, after initial recognition, at cost less accumulated amortization and any accumulated impairment losses. Maintenance of software programs and information systems is recognized as an expense when incurred. Conversely, expenditures that improve or prolong the performance of software programs or information systems are included in the cost of the intangible asset if they can be measured reliably. Depreciation is calculated using the straight-line method over the useful life of these assets, which is estimated at 5 years. When an intangible asset is sold or retired, the gain or loss is determined as the difference between the net realizable value and its carrying amount is recognized in the profit or loss for the year at the time of sale/retirement.
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5.3.4.Impairment testing of non-financial assets
The Company and the Group assess at each financial statement date whether there is any indication of impairment of non-financial assets. The Company's intangible/intangible assets with finite useful lives are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. When the carrying value of an asset exceeds its recoverable amount, an impairment loss is recognized in the income statement. The recoverable amount is calculated as the higher of fair value less costs to sell and value-in-use.
The fair value less sale expenses is the amount that results from the sale of an asset in an independent transaction between informed and willing parties, after subtracting all direct additional sale expenses, while the value-in-use is the present value of the estimated future cash flows that are expected to occur from the continuous use of the asset and its disposal at the end of its useful life. To evaluate the impairment, assets are grouped at the lowest level for which there are discrete recognizable cash flows.
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5.3.5.Financial instruments
A financial instrument is any contract that simultaneously creates a financial asset for one financial entity and a financial liability or participatory title for another financial entity.
Initial recognition and subsequent measurement of financial assets
Financial assets are classified, on initial recognition and subsequently measured at amortized cost, at fair value through other comprehensive income or at fair value through profit or loss. The classification of financial assets at initial recognition is based on the contractual cash flows of the financial assets and the business model within which the financial asset is held.
Excluding client claims, the Group initially values a financial asset at fair value plus transaction costs, in case of a financial asset that is not valued at fair value through results. Client claims are initially valued at transaction cost as specified by IFRS 15.
To classify and value a financial asset (excluding equity securities) at amortized cost or at fair value through other comprehensive income, cash flows must constitute \u201csolely principal and interest payments\u201d on the outstanding balance of capital. This assessment is known as SPPI (\"Solely Payments of Principal and Interest\") criterion and is made at the level of the individual financial instrument.
Following initial recognition, financial assets are classified in three categories:
\u2022At amortized cost
\u2022At fair value through other comprehensive income
\u2022At fair value through results
The Group and the Company do not possess assets that are valued at fair value through results or through other comprehensive income on 31 December 2024.
Financial assets and financial liabilities at amortized cost
Financial assets and financial liabilities that are carried at amortized cost are subsequently measured using the Effective Interest Rate method. Financial assets are subject to impairment testing. Gains and losses are recognized in profit or loss when the financial asset or financial obligation ceases to be recognized, modified or when the financial asset is impaired.
The Group and the Company recognize as financial assets at amortized cost cash and cash equivalents, clients and other receivables, Greek Government Bills, and third-party accounts in the Group's bank accounts and as financial liabilities suppliers and other liabilities and third-party cash in bank accounts of the Group.
The Group and the Company recognize third party cash as a financial asset because they are deposited in ATHEXClear bank accounts with the Bank of Greece and as a financial liability at the same time, as after the completion of the clearing transactions there is a contractual obligation to return them to the counterparty.
Financial assets and related financial liabilities are initially recognized at fair value and measured at amortized cost. Their carrying amount at each reporting date approaches their fair value due to their short-term nature as the effect of discounting is not significant.
Financial assets classified at fair value through comprehensive income
At initial recognition, the Group can choose to irrevocably classify equity investments as equity investments at fair value through comprehensive income when they fulfil the definition of equity position in accordance with IAS 32 Financial instruments: Presentation, and are not held for trading. Classification takes place for each financial instrument individually.
Profits and losses from these financial assets are never recycled in profits or losses. Dividends are recognized as other revenue in the profit and loss statement when the right to payment has been established, unless the Group benefits from that revenue to recuperate part of the cost of the financial asset, in which case this income is recognized in the statement of comprehensive income. Equity instruments identified at fair value through comprehensive income are not subject to an impairment test.
The Group chose to classify the listed company shares it possessed in this category. In addition, the participation in Boursa Kuwait and the participation in the Belgrade Stock Exchange are classified in this category.
Impairment of financial assets
The Group and the Company evaluate at each financial statement reporting date information concerning whether the value of a financial asset or a group of financial assets has been impaired as follows:
For client claims and contractual assets, the Group and the Company apply the simplified approach to calculate expected credit losses. Therefore, on each reporting date, the Group and the Company measure the loss provision for a financial asset in an amount equal to the expected credit losses for the life of the asset. See Risk Policies and Management in note 5.42.
Derecognition of financial assets
A financial asset (or part of a financial asset or part of a group of similar financial assets) is derecognized when:
\u2022The rights to the inflow of cash resources have expired,
\u2022The Group or the Company retains the right to receive cash flows from the financial asset, but has also assumed the obligation to pay them to third parties in full, without substantial delay, in the form of a transfer agreement, or
\u2022The Group or the Company has transferred the right to receive cash flows from the asset and at the same time has either (a) essentially transferred all risks and benefits from it, or (b) has not essentially transferred all risks and benefits, but has transferred control of the asset.
When the Group or the Company transfers the cash inflow rights from an asset or concludes a transfer contract, it assesses the extent to which it retains the risks and benefits of ownership of the asset. When the Group neither transfers nor substantially retains all risks and benefits of the asset being transferred and retains control of the asset, then the asset is recognized to the extent that there is continuous participation of the Group in that asset. In that case, the Group also recognizes a related obligation. The transferred asset and the related liability are measured on a basis that reflects the rights and commitments that the Group or the Company have retained.
Initial recognition and subsequent measurement of financial obligations
All financial liabilities are initially valued at fair value less transaction costs in the case of loans and obligations payable.
Derecognition of financial obligations
A financial obligation is deleted when the commitment resulting from the obligation is cancelled or expires. When an existing financial obligation is replaced by another one by the same creditor but with substantially different conditions, or the conditions of an existing obligation are substantially altered, this exchange or amendment is treated as a derecognition of the original obligation and a recognition of a new obligation. The difference in the corresponding accounting values is recognized in the income statement.
Offsetting financial claims and obligations
Financial claims and liabilities are offset and the net amount is shown in the statement of financial position only when the Group or the Company has a legal right to do so and intends to offset them on a net basis between them or claim the asset and settle the obligation at the same time. The legal right must not depend on future events and must be enforceable in the ordinary course of business even in the event of default, insolvency or bankruptcy of the company or the counterparty.
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Impairment of financial assets
The Group and the Company evaluate at each financial statement reporting date information concerning whether the value of a financial asset or a group of financial assets has been impaired as follows:
For client claims and contractual assets, the Group and the Company apply the simplified approach to calculate expected credit losses. Therefore, on each reporting date, the Group and the Company measure the loss provision for a financial asset in an amount equal to the expected credit losses for the life of the asset. See Risk Policies and Management in note 5.42.
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Derecognition of financial assets
A financial asset (or part of a financial asset or part of a group of similar financial assets) is derecognized when:
\u2022The rights to the inflow of cash resources have expired,
\u2022The Group or the Company retains the right to receive cash flows from the financial asset, but has also assumed the obligation to pay them to third parties in full, without substantial delay, in the form of a transfer agreement, or
\u2022The Group or the Company has transferred the right to receive cash flows from the asset and at the same time has either (a) essentially transferred all risks and benefits from it, or (b) has not essentially transferred all risks and benefits, but has transferred control of the asset.
When the Group or the Company transfers the cash inflow rights from an asset or concludes a transfer contract, it assesses the extent to which it retains the risks and benefits of ownership of the asset. When the Group neither transfers nor substantially retains all risks and benefits of the asset being transferred and retains control of the asset, then the asset is recognized to the extent that there is continuous participation of the Group in that asset. In that case, the Group also recognizes a related obligation. The transferred asset and the related liability are measured on a basis that reflects the rights and commitments that the Group or the Company have retained.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f98906": { "value": "
Offsetting financial claims and obligations
Financial claims and liabilities are offset and the net amount is shown in the statement of financial position only when the Group or the Company has a legal right to do so and intends to offset them on a net basis between them or claim the asset and settle the obligation at the same time. The legal right must not depend on future events and must be enforceable in the ordinary course of business even in the event of default, insolvency or bankruptcy of the company or the counterparty.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f99050": { "value": "
5.3.6.Current and deferred income tax
Current and deferred tax is calculated based on the Financial Statements in accordance with the tax laws in effect in Greece. Income tax is calculated based on the earnings of each company as restated in their tax declarations, additional income tax assessed by the tax audits of the tax authorities, and from deferred income taxes based on the statutory tax rates.
Deferred income tax:
\u2022is determined using the liability method and arises from the temporary differences between the book value and the tax basis of the assets and liabilities.
\u2022is not recognized when it arises at the initial recognition of an asset or a liability from a transaction that is not a business combination and at the time of the transaction it affects neither the accounting nor the taxable result (profit / loss).
\u2022is determined using the tax rates (and tax laws) that have been implemented or effectively implemented until the date of the Financial Statements and are expected to be implemented when the asset in question is recovered or the liability settled.
\u2022is determined on the temporary differences that arise from investments in subsidiaries and affiliates, unless the reversal of the temporary differences is controlled by the Group and it is likely that the temporary differences will not be reversed in the foreseeable future.
Deferred tax claims are recognized to the extent that there will be a future tax gain for the offset of the temporary difference that creates the deferred tax claim.
Deferred tax claims and liabilities are offset when there is a legally enforceable right to offset current tax claims and liabilities, and when the deferred tax claims and liabilities concern income tax that is imposed by the same tax authority either to the same taxable entity or to different taxable entities when there is the intention to settle the balances on a net basis.
The tax rate of 22% was used in the annual financial statements for 2024 and 2023.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f99051": { "value": "
5.3.6.Current and deferred income tax
Current and deferred tax is calculated based on the Financial Statements in accordance with the tax laws in effect in Greece. Income tax is calculated based on the earnings of each company as restated in their tax declarations, additional income tax assessed by the tax audits of the tax authorities, and from deferred income taxes based on the statutory tax rates.
Deferred income tax:
\u2022is determined using the liability method and arises from the temporary differences between the book value and the tax basis of the assets and liabilities.
\u2022is not recognized when it arises at the initial recognition of an asset or a liability from a transaction that is not a business combination and at the time of the transaction it affects neither the accounting nor the taxable result (profit / loss).
\u2022is determined using the tax rates (and tax laws) that have been implemented or effectively implemented until the date of the Financial Statements and are expected to be implemented when the asset in question is recovered or the liability settled.
\u2022is determined on the temporary differences that arise from investments in subsidiaries and affiliates, unless the reversal of the temporary differences is controlled by the Group and it is likely that the temporary differences will not be reversed in the foreseeable future.
Deferred tax claims are recognized to the extent that there will be a future tax gain for the offset of the temporary difference that creates the deferred tax claim.
Deferred tax claims and liabilities are offset when there is a legally enforceable right to offset current tax claims and liabilities, and when the deferred tax claims and liabilities concern income tax that is imposed by the same tax authority either to the same taxable entity or to different taxable entities when there is the intention to settle the balances on a net basis.
The tax rate of 22% was used in the annual financial statements for 2024 and 2023.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f99540": { "value": "
5.3.7.Employee benefits
Current benefits
Current benefits to employees in cash and in kind are recognized as an expense when they accrue.
Staff retirement obligations
Staff retirement obligations include both defined contributions plans as well as defined benefits plans.
Defined contribution plan
Under the defined contributions plan, the obligation of the company (legal) is limited to the amount agreed to be contributed to the organization (social security fund) which manages the contributions and grants the benefits (pensions, health care etc.).
The accrued cost of the defined contributions schemes is recognized as an expense in the corresponding period.
Defined benefits plan
The Group's defined benefit plan relates to its legal obligation to pay a lump-sum indemnity to employees upon retirement. The amount of the indemnity paid depends on the years of service, the level of remuneration and the method of separation from service (dismissal or retirement). Eligibility for participation in these schemes is usually based on the years of service up to retirement.
The liability recognized in the statement of financial position for this plan is the present value of the obligation for the defined benefit, depending on the employees' accrued entitlement and the time when the benefit is expected to be paid.
The present value of the defined benefit obligation is calculated by discounting the future cash outflows at a discount rate equal to the interest rate on long-term highly rated corporate bonds with a duration approximately equal to the pension plan. The present value of the defined benefit obligation is calculated annually by an independent actuary using the projected unit credit method.
The actuarial profits or losses that arise from the adjustments based on historical data are recorded in Other Comprehensive Income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f100371": { "value": "
5.3.8.Revenue Recognition
Revenue includes the fair value of the transactions, net of any taxes recovered, rebates and returns. Intragroup revenue within the Group is eliminated in full. Revenue is recognized to the extent that it is possible that the economic benefits will flow to the Group and the relevant amounts can be reliably measured.
The Group and the Company recognize revenue, excluding interest income, dividends and any other source derived from financial instruments (which are recognized based on IFRS 9), to the extent that they reflect the consideration which the Company is entitled to from the transfer of the goods and services based on a five-step approach:
\u2022Recognition of client contracts
\u2022Recognition of the terms of the contracts
\u2022Determination of the consideration of the transaction
\u2022Allocation of the consideration of the transaction according to the terms of the contracts
\u2022Revenue recognition when the Company fulfills the terms of the contracts
Clients are invoiced based on the agreed-upon payment timeframe and the consideration is paid when invoiced. When the invoice time differs from the fulfilment time of the obligation, the Group recognizes contractual assets and contractual obligations (see note 5.31).
The following specific recognition criteria must also be satisfied when revenue is recognized:
Revenue from shares, bonds, ETFs (Trading, Clearing and Settlement)
It concerns Member subscriptions based on trades in the cash market.
Revenue from stock, bond etc. trading is recognized at the time the transaction is concluded and clearing and settlement take place on the Exchange.
Collection for trading in the cash market takes place on the day following trade settlement or the third working day of the following month, provided the Member submits such a request.
Revenue from derivative products
Concerns Member subscriptions based on trades in the derivatives market.
Revenue from the derivatives market is recognized at the time the transaction is cleared at Athens Stock Exchange through ATHEXClear, the transactions clearing entity.
Collection for trading in the derivatives market takes place on the day following settlement.
Revenue from Members (fees)
It concerns other subscriptions and services to Members.
Revenue is recognized when the Members are invoiced at the end of each month or quarter in question.
Revenue from listed companies
Revenue concerns one-off fees, company listings, rights issues, and HERMES System services. In addition, subscriptions are included which are recognized as revenue at the beginning of each quarter.
As part of IFRS 15, revenue from new listings at ATHEX, as well as from rights issues and other changes on them are recognized and allocated to the duration that the company remains listed at ATHEX, during which the service is expected to be provided. As such, a \u201cContractual Obligation\u201d is recognized for future fiscal years in the Statement of Financial Position.
Revenue from market data vendors
Revenue from this source is recognized at the time of invoicing, together with the completion of the provision of that service.
IT support services
Revenue from IT support services is recognized at the time the service provided is completed.
Other services
Revenue from other services concern education, rents, and the provision of support services, and, depending on its nature, is recognized at the time the service provided is completed or the time the service is provided.
Interest income
Interest income is recognized on an accrual basis and with the use of the real interest rate. When there is an impairment indication about claims, their carrying value is reduced to their recoverable amount, which is the present value of the expected future cash flows, discounted by the initial real interest rate. Next, interest is assessed at the same interest rate on the impaired (new carrying) value.
Dividends
Dividend income is recognized when the right to collect by the shareholders is finalized, i.e., when approved by the General Meeting.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f101147": { "value": "
5.3.9.Research and development
Expenditures for research activities that take place with the intent that the Group acquire new technical knowledge and expertise are recognized in the Statement of Comprehensive Income as an expense when they occur. Development activities presuppose the drafting of a study or a plan for the production of new or significantly improved products, services and IT systems. Development costs are capitalized only when the cost of development can be reliably measured, the product or the
process is productive, feasible technically and commercially, future financial benefits are expected, and the Group has the intention, having at the same time sufficient means at its disposal, to complete the development and use or sell the asset.
The capitalization of expenditures includes the cost of direct expenses and direct work. Other development costs are recognized in the Statement of Comprehensive Income as an expense when they occur.
Development costs that have been capitalized are valued at the acquisition cost less accumulated depreciation and accumulated impairment losses. On 31.12.2024 there were no impairment indications.
Subsequent expenditures are capitalized only when they increase the expected future economic benefits that are incorporated in the specific asset to which they refer. All other expenditures are recognized in the Statement of Comprehensive Income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f101479": { "value": "
5.3.10.Provisions and contingent liabilities
Provisions are recognized when:
\u2022the Company has a current commitment (legal or inferred) as a result of a past event;
\u2022it is likely that an outflow of resources incorporating financial benefits will be required to settle the commitment and it is possible to reliably estimate the amount of the commitment.
Provisions are re-examined on the preparation date of the financial statements and are adjusted to reflect the best possible estimates.
If the effect of the time value of money is significant, provisions are recognized on a discounted basis by using an interest rate before taxes that reflects current market estimates about the time value of money and the risks associated with the liability. When provisions are discounted, the increase in the provision due to the passage of time is recognized as a borrowing cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f101691": { "value": "
Contingent liabilities are not recognized in the financial statements, but are published, unless the possibility of an outflow of resources which incorporate financial benefits is minimal. Contingent claims are not recognized in the financial statements but are published provided the inflow of economic benefit is likely (note 5.41).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f101763": { "value": "
5.3.11.Leases
The Group as lessee:
For each new contract entered, the Group assesses whether the contract is, or contains a lease. A lease is or contains a lease if the contract conveys the right to control the use of a recognized asset for a time-period and for a specified consideration.
Leases are recognized in the statement of financial position as an asset right-of-use and a lease liability on the date that the leased asset becomes available for use.
Asset right-of-use
The Group recognizes right-of-use assets at the start of the lease (the date when the asset is available for use). The asset rights-of-use are measured at cost, reduced by accumulated depreciation and value impairment adjusted during the measurement of the corresponding lease obligations.
The cost of the asset right-of-use consists of the amount of initial measurement of the lease liability, any lease payments on the start date of the lease period or earlier, any initial direct costs incurred by the lessee and the costs incurred by the lessee to disassemble and remove the underlying asset at the termination of the lease, if there is such an obligation.
The asset rights-of-use are depreciated using the straight-line method at the earlier between the useful life of the asset and the duration of the lease. When in estimating the present value, it is assumed that an option to purchase the underlying asset will be exercised, then the asset right-of-use is depreciated during its useful life.
Right-of-use assets are subject to an impairment test.
Lease liabilities
At the start of the lease the Company recognizes lease liabilities equal to the present value of the lease payments for the duration of the lease contract. Leases include:
\u2022The fixed lease payments (including substantially fixed payments)
\u2022The variables leases which depend on an index or interest rate
\u2022The amounts expected to be paid by the Group based on guaranteed residual values
\u2022The exercise price on a call option, if it is almost certain the Group will exercise this right, and
\u2022The termination penalty for early termination of the lease, if the duration of the lease reflects the exercise of the right by the Group to terminate the lease.
To estimate the present value of the payments, the Company uses the incremental borrowing rate on the start day of the lease, if the real interest rate is not directly determined by the lease contract. Following the start of the lease, the amount of the lease liabilities is increased by interest expense and reduced by the lease payments that take place.
The Group as lessor:
Leases of assets to third parties where the Group does not transfer all the risks and rewards of ownership of an asset are treated as operating leases and the lease payments are recognized as income in the statement of comprehensive income on a fixed basis over the lease term.
Initial direct costs incurred by lessors in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as lease income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact0": { "value": "
5.3.12.Non-current assets held for sale
Non-current assets are classified as held for sale when their carrying amount will be recovered through a sale transaction rather than through continuing use. A non-current asset is classified as held for sale when it is available for immediate sale in its present condition, is subject to terms customary for sales of such assets and the sale is considered highly probable. In such cases, management is committed to effecting the sale and is actively promoting the sale of the asset at a price that is reasonable in relation to its current fair value. The sale is further expected to qualify for recognition as a completed sale within one year from the date of classification. Before classification as held for sale, the assets are revalued in accordance with the relevant accounting standard.
Assets held for sale are subsequently measured at the lower of their carrying amount and fair value less costs to sell. The loss resulting from this measurement is recognized in profit or loss and may be offset in the future. When the loss relates to a group of items classified as held for sale, it is allocated to the individual items in the group.
5.4.1.Other long-term claims
Other long-term claims may include rent guarantees, guarantees to utilities (HTO, PPC etc.) and other long term duration amounts. Other long-term claims are valued at book value using the real interest rate method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f102876": { "value": "
5.4.2.Cash and cash equivalents
Cash and cash equivalents include cash at hand, sight deposits and short term (up to 3 months) investments, having high liquidity and low risk.
For the purposes of preparing the Statement of Cash Flows, cash assets consist of cash and bank deposits, as well as cash equivalents as described above.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103328": { "value": "
5.4.4.Share Capital
Share capital includes the common stock of the Company that has been issued and is in circulation.
Treasury stock is the EXAE shares that are purchased, through the Exchange, by the Company or a subsidiary of the Group, following the decision of the Annual General Meeting of shareholders.
The acquisition cost of treasury stock is shown as reducing the equity of the Company, until the treasury stock is sold or cancelled.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103423": { "value": "
5.4.5.Government grants
Government grants related to the subsidy of tangible assets are recognized when there is reasonable assurance that the grant will be collected and that the Company will comply with the terms and conditions attached to its payment. When government grants are related to an asset, the fair value is recorded in long term liabilities as deferred revenue and is transferred to the Statement of Comprehensive Income in equal annual installments based on the expected useful life of the relevant asset that was subsidized. When the grant is related to an expense, it is recognized as revenue in the fiscal year required for the grant to correspond on a systematic basis to the expenses it is intended to compensate. Grant depreciation is recorded in \u201cOther Revenue\u201d in the Statement of Comprehensive Income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103672": { "value": "
5.4.6.Commercial and other liabilities
Supplier balances and other liabilities are recognized at the cost associated with the fair value of the future payment for the purchase of services provided. Commercial and other short-term liabilities are not interest bearing and are usually settled within 60 days by the Group and the Company.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103753": { "value": "
5.4.7.Expenses
Expenses are recognized in the Statement of Comprehensive Income on an accrued basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103760": { "value": "
5.4.8.Dividend distribution
The distribution of dividends to shareholders is accounted directly to equity, net of any relevant income tax benefit (until the approval of the financial statements) and is recorded as a liability in the financial statements when distribution is approved by the General Meeting of shareholders.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f103843": { "value": "
5.4.9.Earnings / (losses) per share
Basic earnings / (losses) per share are calculated by dividing the net earnings / (losses) that correspond to the shareholders of the parent company by the average weighted number of shares that are in circulation during each year, excluding the average of the common stock that was acquired by the Group as treasury stock.
Adjusted earnings / (losses) per share are calculated by dividing the net earnings that are distributed to Parent company shareholders (after it is adjusted for the effects of all potential shares that dilute participation) by the weighted average number of shares in circulation during the year (adjusted for the effect of all potential shares that dilute participation), excluding the average of the common stock that was acquired by the Group as treasury stock.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f104041": { "value": "
5.4.10.Conversion of foreign currency
Functional and presentation currency
The data in the Financial Statements of the companies of the Group are measured in the currency of the financial environment in which each company functions (functional currency). The consolidated Financial Statements are presented in euro, the functional currency of the parent company.
Transactions and balances
Transactions in foreign currency are converted to the functional currency using the exchange rates in effect on the date of the transactions. Profits and losses that arise from the settlement of transactions in foreign currency, as well as from the valuation, at the end of the fiscal year, of the currency assets and liabilities that are expressed in foreign currency, are booked in the Statement of Comprehensive Income. Foreign exchange differences from non-currency assets that are valued at fair value are considered part of the fair value and are therefore booked just like differences in fair value.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f104045": { "value": "
Functional and presentation currency
The data in the Financial Statements of the companies of the Group are measured in the currency of the financial environment in which each company functions (functional currency). The consolidated Financial Statements are presented in euro, the functional currency of the parent company.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f104294": { "value": "
5.4.11.New standards, amended standards and interpretations
New Standards, Interpretations, Revisions and Amendments to existing Standards that are effective and have been adopted by the European Union
The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), are adopted by the European Union, and their application is mandatory from or after 01.01.2024. The estimate of the Group concerning the effect of these new standards, amended standards and interpretations is provided below:
Amendments to IFRS 16 \u201cLeases: Lease Liability in a Sale and Leaseback\u201d (effective for annual periods starting on or after 01.01.2024)
In September 2022, the IASB issued narrow-scope amendments to IFRS 16 \u201cLeases\u201d which add to requirements explaining how a company accounts for a sale and leaseback after the date of the transaction. A sale and leaseback is a transaction for which a company sells an asset and leases that same asset back for a period of time from the new owner. IFRS 16 includes requirements on how to account for a sale and leaseback at the date the transaction takes place. However, IFRS 16 includes no specific subsequent measurement requirements for the transaction, specifically where some or all the lease payments are variable lease payments that do not depend on an index or rate. The issued amendments add to the sale and leaseback requirements in IFRS 16, thereby supporting the consistent application of the Accounting Standard. These amendments will not change the accounting for leases other than those arising in a sale and leaseback transaction. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
Amendments to IAS 1 \u201cClassification of Liabilities as Current or Non-current\u201d (effective for annual periods starting on or after 01.01.2024)
The amendments clarify the principles of IAS 1 for the classification of liabilities as either current or non\u2010current. The amendments clarify that an entity\u2019s right to defer settlement must exist at the end of the reporting period. The classification is not affected by management\u2019s intentions or the counterparty\u2019s option to settle the liability by transfer of the entity\u2019s own equity instruments. Also, the amendments clarify that only covenants with which an entity must comply on or before the reporting date will affect a liability\u2019s classification. The amendments require a company to disclose information about these covenants in the notes to the financial statements. The amendments are effective for annual reporting periods beginning on or after 1 January 2024, with early adoption permitted. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
Amendments to IAS 7 \u201cStatement of Cash Flows\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d: Supplier Finance Arrangements (effective for annual periods starting on or after 01.01.2024)
In May 2023, the International Accounting Standards Board (IASB) issued Supplier Finance Arrangements, which amended IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The new amendments require an entity to provide additional disclosures about its supplier finance arrangements. The amendments require additional disclosures that complement the existing disclosures in these two standards. They require entities to provide users of financial statements with information that enable them a) to assess how supplier finance arrangements affect an entity\u2019s liabilities and cash flows and b) to understand the effect of supplier finance arrangements on an entity\u2019s exposure to liquidity risk and how the entity might be affected if the arrangements were no longer available to it. The amendments to IAS 7 and IFRS 7 are effective for accounting periods on or after 1 January 2024. The amendments do not affect the consolidated Financial Statements. The above have been adopted by the European Union with effective date of 01.01.2024.
New Standards, Interpretations, Revisions and Amendments to existing Standards that have not been applied yet or have not been adopted by the European Union
The following new Standards, Interpretations and amendments of IFRSs have been issued by the International Accounting Standards Board (IASB), but their application has not started yet or they have not been adopted by the European Union.
Amendments to IAS 21 \u201cThe Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability\u201d (effective for annual periods starting on or after 01.01.2025)
In August 2023, the International Accounting Standards Board (IASB) issued amendments to IAS 21. The Effects of Changes in Foreign Exchange Rates that require entities to provide more useful information in their financial statements when a currency cannot be exchanged into another currency. The amendments introduce a definition of currency exchangeability and the process by which an entity should assess this exchangeability. In addition, the amendments provide guidance on how an entity should estimate a spot exchange rate in cases where a currency is not exchangeable and require additional disclosures in cases where an entity has estimated a spot exchange rate due to a lack of exchangeability. The amendments to IAS 21 are effective for accounting periods on or after 1 January 2025. The Group will examine the impact of the above on its Financial Statements, though it is not expected to have any. The above have been adopted by the European Union with effective date of 01.01.2025.
IFRS 9 & IFRS 7 \u201cAmendments to the Classification and Measurement of Financial Instruments\u201d (effective for annual periods starting on or after 01.01.2026)
In May 2024, the International Accounting Standards Board (IASB) issued amendments to the Classification and Measurement of Financial Instruments which amended IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d. Specifically, the new amendments clarify when a financial liability should be derecognised when it is settled by electronic payment. Also, the amendments provide additional guidance for assessing contractual cash flow characteristics to financial assets with features related to ESG-linked features (environmental, social, and governance). IASB amended disclosure requirements relating to investments in equity instruments designated at fair value through other comprehensive income and added disclosure requirements for financial instruments with contingent features that do not relate directly to basic lending risks and costs. The amendments are effective from annual reporting periods beginning on or after 1 January 2026. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
Annual Improvements to IFRS Standards-Volume 11 (effective for annual periods starting on or after 01.01.2026)
In July 2024, the IASB issued the Annual Improvements to IFRS Accounting Standards-Volume 11 addressing minor amendments to the following Standards: IFRS 1 \u2018First-time Adoption of International Financial Reporting Standards\u2019, IFRS 7 \u2018Financial Instruments: Disclosures\u2019, IFRS 9 \u2018Financial Instruments\u2019: IFRS 10 \u2018Consolidated Financial Statements\u2019, and IAS 7 \u2018Statement of Cash Flows\u2019. The amendments are effective for accounting periods on or after 1 January 2026. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
Amendments to IFRS 9 and IFRS 7 \u201cContracts Referencing Nature-dependent Electricity\u201d (effective for annual periods starting on or after 01.01.2026)
On 18 December 2024 the International Accounting Standards Board (IASB) issued amendments to IFRS 9 \u201cFinancial Instruments\u201d and IFRS 7 \u201cFinancial Instruments: Disclosures\u201d to help companies better report the financial effects of nature-dependent electricity contracts, which are often structured as power purchase agreements (PPAs). Nature-dependent electricity contracts help companies to secure their electricity supply from sources such as wind and solar power. The amount of electricity generated under these contracts can vary based on uncontrollable factors such as weather conditions. The amendments allow companies to better reflect these contracts in the financial statements, by a) clarifying the application of the \u2018own-use\u2019 requirements, b) permitting hedge accounting if these contracts are used as hedging instruments and c) adding new disclosure requirements to enable investors to understand the effect of these contracts on a company\u2019s financial performance and cash flows. The amendments are effective for accounting periods on or after 1 January 2026, with early application permitted. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d (effective for annual periods starting on or after 01.01.2027)
In April 2024 the International Accounting Standards Board (IASB) issued a new standard, IFRS 18, which replaces IAS 1 \u2018Presentation of Financial Statements\u2019. The objective of the Standard is to improve how information is communicated in an entity\u2019s financial statements, particularly in the statement of profit or loss and in its notes to the financial statements. Specifically, the Standard will improve the quality of financial reporting due to a) the requirement of defined subtotals in the statement of profit or loss, b) the requirement of the disclosure about management-defined performance measures and c) the new principles for aggregation and disaggregation of information. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d (effective for annual periods starting on or after 01.01.2027)
In May 2024 the International Accounting Standards Board issued a new standard, IFRS 19 \u201cSubsidiaries without Public Accountability: Disclosures\u201d. The new standard allows eligible entities to elect to apply IFRS 19 reduced disclosure requirements instead of the disclosure requirements set out in other IFRS. IFRS 19 works alongside other IFRS, with eligible subsidiaries applying the measurement, recognition and presentation requirements set out in other IFRS and the reduced disclosures outlined in IFRS 19. This simplifies the preparation of IFRS financial statements for the subsidiaries that are in-scope of this standard while maintaining at the same time the usefulness of those financial statements for their users. IFRS 19 is effective from annual reporting periods beginning on or after 1 January 2027, with early adoption permitted. The Group will examine the impact of the above on its Financial Statements. The above have not been adopted by the European Union.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f107316": { "value": "
5.5.Capital Management
The primary aim of the capital management of the Group is to maintain its high credit rating and healthy capital ratios, in order to support and expand the activities of the Group and maximize shareholder value.
There were no changes in the approach adopted by the Group concerning capital management in 2024.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Trade and other payables

9,527

9,205

5,054

5,287

Leases

393

486

1,427

1,623

Less Cash and cash equivalents

(68,518)

(63,327)

(12,234)

(11,630)

Net borrowing (a)

(58,598)

(53,636)

(5,753)

(4,720)

Shareholder equity (b)

110,357

104,492

80,484

79,341

Equity and net borrowing (a + b)

51,759

50,856

74,731

74,621

", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f107493": { "value": "
5.6.Segment Information
In accordance with the provisions of IFRS 8, the determination of operating segments is based on a \u201cmanagement approach.\u201d Based on this approach, information that is disclosed for operating segments must be that which is based on internal organizational and managerial structures of the Group and the Company, and in the main accounts of the internal financial reports that are being provided to the chief operating decision makers. The chief business decision maker of the Group is the Chief Executive Officer (Executive member of the BoD).
An operating segment is defined as a group of assets and operations exploited to provide products and services, each of which has different risks and returns from other business segments. For the Group, the main interest in financial information focuses on operating segments since the company\u2019s electronic systems \u2013 located at its headquarters - are at the disposal of investors irrespective of their physical location.
On 31.12.2024 and 31.12.2023 the core activities of the Group were broken down in the following operating segments:
Revenue in the tables below, for presentation purposes, are net of the Hellenic Capital Market Commission fee attributable to them and adjusted/ increased proportionately by non-organic revenue (dividend income, participations, tax refunds, goodwill from property revaluation).

Group

Segment information on 31.12.2024

\u00a0

Trading

Post trading

Listing

Data Services

IT and Digital Services

Ancillary services

Total

\u00a0

Trading

Post trading

Listing

Data Services

IT and Digital Services

Ancillary services

Total

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Revenue

8,749

23,638

6,021

4,321

8,986

1,620

53,335

Capital income

0

0

0

0

0

1,517

1,517

Expenses

(5,535)

(10,556)

(5,059)

(2,020)

(4,163)

(1,094)

(28,427)

Depreciation

(1,005)

(1,431)

(409)

(372)

(995)

0

(4,213)

Taxes

(485)

(2,558)

(121)

(423)

(840)

(449)

(4,876)

Earnings after tax

1,724

9,093

431

1,505

2,988

1,595

17,336

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Tangible and intangible assets

8,631

12,300

3,517

3,200

8,550

0

36,199

Cash and cash equivalents

6,815

35,939

1,704

5,949

11,808

6,303

68,518

Other assets

3,555

369,248

889

3,103

6,160

3,288

386,243

Total assets

19,002

417,487

6,110

12,253

26,518

9,591

490,960

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Total liabilities

1,165

376,098

375

751

1,626

588

380,603

Group

Segment information on 31.12.2023

Trading

Post trading

Listing

Data Services

IT and Digital Services

Ancillary services

Total

Revenue

8,075

19,435

5,870

3,896

7,556

1,338

46,170

Capital income

0

0

0

0

0

722

722

Expenses

(5,323)

(9,077)

(2,797)

(1,432)

(6,545)

(1,034)

(26,208)

Depreciation

(1,097)

(1,742)

(266)

(190)

(460)

(67)

(3,822)

Taxes

(379)

(1,973)

(643)

(521)

(126)

(219)

(3,861)

Earnings after tax

1,276

6,643

2,165

1,754

425

738

13,001

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Tangible and intangible assets

10,373

16,470

2,515

1,792

4,350

637

36,137

Cash and cash equivalents

6,216

32,356

10,543

8,543

2,070

3,599

63,327

Other assets

3,079

281,530

5,222

4,232

1,025

1,783

296,871

Total assets

19,667

330,357

18,281

14,567

7,444

6,019

396,335

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Total liabilities

1,307

287,458

1,215

968

495

400

291,843

", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f108621": { "value": "
5.7.Overview of the capital market
The Athens Exchange General Index closed on 31.12.2024 at 1,469.67 points, 13.7% higher than the close at the end of 2023 (1,293.14 points). The average capitalization of the market was \u20ac99.7bn, increased by 23.5% compared to 2023 (\u20ac80.7bn).
The total value of transactions in 2024 (\u20ac34.5bn) is 25.0% higher compared to 2023 (\u20ac27.6bn), while the average daily trade value was \u20ac139.8m compared to \u20ac111.0m in 2023, increased by 25.9%.
In 2024, capital totaling \u20ac2.2bn was raised, out of which \u20ac938m through rights issues, \u20ac836m through new listings (IPOs) and \u20ac330m through bond issues.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact2": { "value": "
5.8.Trading
Revenue from trading is analyzed in the table below:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Shares

7,807

7,042

7,807

7,042

Derivatives

650

791

650

791

Member subscriptions

744

726

744

726

Bonds

55

22

55

22

Cross-border trades

36

40

36

40

ETFs

15

5

15

5

Total

9,307

8,626

9,307

8,626

Revenue from post trading is analyzed in the following table:

\u00a0

Group

\u00a0

31.12.2024

31.12.2023

Clearing - equities

13,449

10,838

Clearing - derivatives

1,543

1,876

Clearing \u2013 other (orders-transfers-allocations)

1,787

1,756

Trade settlement

3,429

2,580

Operator subscriptions

3,170

2,539

Services to operators / participants

617

530

Management of the Clearing Fund

398

0

Member subscriptions

107

118

Clearing - cross-border trades

20

10

Total

24,520

20,247

The increase in revenue from the clearing of equities is due to the increase in trading activity in 2024 compared with the previous year.
5.10.Listing
Revenue from this category includes revenue for quarterly subscriptions and corporate actions such as rights issues from ATHEX listed companies.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Listed company subscriptions

3,470

2,987

3,157

2,686

Corporate actions (1)

1,321

1,973

467

780

Initial Public Offers (IPOs)

818

375

341

193

Other services to issuers

168

165

30

49

Greek government securities

9

169

9

14

Bonds

89

75

9

8

Total

5,875

5,744

4,013

3,730

(1)Fees collected from corporate actions by listed companies include rights issues by companies and the listing of corporate bonds. Part of the corporate actions that were invoiced in 2024 concerning rights issues and new listings has been transferred to future fiscal years (See note 5.31, contractual obligations).
5.11.Data services
Revenue from this category includes the rebroadcast of Athens Stock Exchange market data, Cyprus Stock Exchange market data, as well as revenue from the sale of statistical information.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Revenue from Market Data

3,430

3,099

3,767

3,408

Revenue from Inbroker

729

660

2

2

Statistics sales

58

53

61

56

Total

4,217

3,812

3,830

3,466

5.12.IT, Digital and Other Services
Revenue from this category includes revenue from licenses, infrastructure and technological solutions to the Energy Exchange Group, the Cyprus Stock Exchange, and the Albanian Energy Exchange. Revenue from technological and consulting solutions include the services provided to Boursa Kuwait. The same category includes revenue from Electronic Book Building [EBB], Axialine, Axia e-Shareholders Meeting, digital certificates, ARM-APA, EMIR TR, SFTR, LEI), as well as revenue from Colocation, ATHEXNet et al.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Digital services

3,760

2,827

1,194

1,199

Infrastructure

2,362

2,133

2,124

1,868

Technological and consulting solutions

1,269

1,193

1,095

1,043

Licenses

1,378

1,244

1,098

983

Total

8,769

7,397

5,511

5,093

5.13.Ancillary services
Revenue from ancillary services mainly concerns revenue from supporting the Energy Exchange Group, rents, revenue from the new service ATHEX Conferences and other revenue.
5.14.Hellenic Capital Market Commission fee
The Hellenic Capital Market Commission Fee, in accordance with the provisions of Ministerial Decree 97447, Government Gazette 4219/18.07.2024, amounted to \u20ac2,222 thousand in 2024 compared to \u20ac1,961 thousand in 2023.
For the Company, the HCMC fee in 2024 amounted to \u20ac770 thousand compared to \u20ac726 thousand in 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact3": { "value": "
5.15.Personnel remuneration and expenses
The change in the number of employees of the Group and the Company, as well as the breakdown in staff remuneration is shown in the following table.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Salaried staff

254

254

126

126

Total Personnel

254

254

126

126

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Personnel remuneration

11,363

11,068

6,322

6,318

Social security contributions

2,146

2,069

1,208

1,181

Other benefits

1,538

1,316

803

689

Termination benefits

790

612

359

327

Defined benefit plans

89

205

47

147

Bonus shares to staff

77

14

59

9

Total

16,003

15,284

8,798

8,671

Based on the existing Remuneration Policy, approved by the General Meeting of Shareholders, it is envisaged that variable remuneration will be granted to executives of the Company and the Group in the form of, among others, bonus shares. In accordance with the current Remuneration Policy, the bonus shares are intended to be ultimately allocated to the beneficiaries - employees of the Company and/or its subsidiaries, provided that the beneficiaries continue to provide salaried services to the Group until the end of the vesting period (3 years). During 2023, the grant of the right to receive a total of 15,011 bonus shares to beneficiaries of the Group with a vesting period (as mentioned above) of 3 years was carried out. The weighted average fair value of the 15,011 shares at the grant date is \u20ac5.92 per share.
In addition, in 2024 a right as above was granted to receive 55,274 bonus shares with a weighted average fair value at the grant date of \u20ac5,12 per share.
The closing price of the Company's shares on the grant date was used to measure the fair value of the shares granted at the grant date.
From the implementation of the above (2) plans, for fiscal year 2024 the amount of \u20ac77 thousand was recognized under \"Staff remuneration and expenses\" in a reserve credit to equity. The corresponding amount for fiscal year 2023 was \u20ac14 thousand.
5.33.Employee benefit obligations
The changes of the obligation to pay compensation for 2024 and 2023 is shown in detail in the following table:

Accounting Presentation in accordance with revised IAS 19

(amounts in \u20ac)

Group

31.12.2024

\u00a0

31.12.2023

Amounts recognized in the Statement of Financial Position

\u00a0

\u00a0

\u00a0

Present value of liabilities

1,943,162

\u00a0

1,973,446

Net obligation recognized in the Statement of Financial Position

1,943,162

\u00a0

1,973,446

Amounts recognized in the Profit and Loss Statement

\u00a0

\u00a0

\u00a0

Cost of current employment

24,394

\u00a0

60,417

Net Interest on the liability/(asset)

64,649

\u00a0

68,878

Regular expense in the Profit and Loss Statement

89,043

\u00a0

129,295

Cost of personnel reduction / mutual agreements/retirement

634,560

\u00a0

75,983

Total expense recognized in the Profit and Loss Statement

723,603

\u00a0

205,278

\u00a0

\u00a0

\u00a0

\u00a0

Change in the present value of the liability

\u00a0

\u00a0

\u00a0

Present value of the obligation at the beginning of the fiscal year

1,973,446

\u00a0

1,794,481

Cost of current employment

24,394

\u00a0

60,417

Interest expense

64,649

\u00a0

68,878

Benefits paid by the employer

(741,293)

\u00a0

(91,000)

Cost of personnel reduction / mutual agreements/retirement

634,560

\u00a0

75,983

Actuarial loss/(profit) - financial assumptions

(40,606)

\u00a0

54,243

Actuarial loss/(profit) - demographic assumptions

0

\u00a0

(17,839)

Actuarial loss/(profit) - experience of the fiscal year

28,012

\u00a0

28,283

Present value of the liability at the end of the fiscal year

1,943,162

\u00a0

1,973,446

\u00a0

\u00a0

\u00a0

\u00a0

Adjustments

\u00a0

\u00a0

\u00a0

Adjustments to liabilities from changes in assumptions

40,606

\u00a0

(36,404)

Experience adjustments in liabilities

(28,012)

\u00a0

(28,283)

Total recognized in equity

12,594

\u00a0

(64,687)

\u00a0

\u00a0

\u00a0

\u00a0

Changes in net liability recognized in the Statement of Financial Position

\u00a0

\u00a0

\u00a0

Net liability at the start of the year

1,973,446

\u00a0

1,794,481

Benefits paid by the employer

(741,293)

\u00a0

(91,000)

Total expense recognized in the Profit and Loss Statement

723,603

\u00a0

205,278

Total amount recognized in equity

(12,594)

\u00a0

64,687

Net Liability at the end of the fiscal year

1,943,162

\u00a0

1,973,446

Accounting Presentation in accordance with revised IAS 19

(amounts in \u20ac)

Company

31.12.2024

\u00a0

31.12.2023

Amounts recognized in the Statement of Financial Position

\u00a0

\u00a0

\u00a0

Present value of liabilities

1,218,932

\u00a0

1,225,067

Net obligation recognized in the Statement of Financial Position

1,218,932

\u00a0

1,225,067

Amounts recognized in the Profit and Loss Statement

\u00a0

\u00a0

\u00a0

Cost of current employment

11,621

\u00a0

35,874

Net Interest on the liability/asset

40,302

\u00a0

42,444

Regular expense in the Profit and Loss Statement

51,923

\u00a0

78,318

Cost of personnel reduction / mutual agreements / retirement

329,030

\u00a0

68,410

Other expense / (revenue)

(4,555)

\u00a0

(161)

Total expense recognized in the Profit and Loss Statement

376,398

\u00a0

146,567

\u00a0

\u00a0

\u00a0

\u00a0

Change in the present value of the liability

\u00a0

\u00a0

\u00a0

Present value of the obligation at the beginning of the fiscal year

1,225,067

\u00a0

1,105,784

Adjustment - reorganization of the Group

\u00a0

\u00a0

\u00a0

Cost of current employment

11,621

\u00a0

35,874

Interest expense

40,302

\u00a0

42,444

Benefits paid by the employer

(386,704)

\u00a0

(77,000)

Cost of personnel reduction / mutual agreements/retirement

329,030

\u00a0

68,410

Other expense / (revenue)

(4,555)

\u00a0

(161)

Actuarial loss/(profit) - financial assumptions

(23,867)

\u00a0

30,134

Actuarial loss/(profit) - demographic assumptions

0

\u00a0

(5,962)

Actuarial loss/(profit) - experience of the fiscal year

28,038

\u00a0

25,544

Present value of the liability at the end of the fiscal year

1,218,932

\u00a0

1,225,067

\u00a0

\u00a0

\u00a0

\u00a0

Adjustments

\u00a0

\u00a0

\u00a0

Adjustments to liabilities from changes in assumptions

23,867

\u00a0

(24,172)

Experience adjustments in liabilities

(28,038)

\u00a0

(25,544)

Total recognized in equity

(4,171)

\u00a0

(49,716)

\u00a0

\u00a0

\u00a0

\u00a0

Changes in net liability recognized in the Statement of Financial Position

\u00a0

\u00a0

\u00a0

Net liability at the start of the year

1,225,067

\u00a0

1,105,784

Benefits paid by the employer

(386,704)

\u00a0

(77,000)

Total expense recognized in the Profit and Loss Statement

376,398

\u00a0

146,567

Total amount recognized in equity

4,171

\u00a0

49,716

Net Liability at the end of the fiscal year

1,218,932

\u00a0

1,225,067

The actuarial assumptions used in the actuarial study developed by Management in collaboration with an independent actuary who prepared the actuarial study are as follows:

Actuarial assumptions

Valuation dates

31.12.2024

31.12.2023

Discount rate

3.41%

3.29%

Increase in salaries (long term)

2.00%

2.20%

Inflation

2.00%

2.20%

Mortality table

E V K 2000 (Swiss table)

E V K 2000 (Swiss table)

Personnel turnover

0.50%

0.50%

Regular retirement age

Based on the rules of the Social security fund in which each employee belongs

Based on the rules of the Social security fund in which each employee belongs

Duration of liability

12.57

13.06

The key actuarial assumption to determine the obligations are the discount rate, inflation and the expected change in salaries. The following table summarily presents the effects on the actuarial obligation of the potential change in these assumptions.

Cash flows

Company

31.12.2024

\u00a0

31.12.2023

Sensitivity scenaria for the economic and demographic assumptions used

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Sensitivity 1 \u2013 Discount rate plus 0.5% - % difference in liability present value (PV)

(5.81)%

\u00a0

(6.05)%

Sensitivity 2 - Discount rate minus 0.5% - % difference in liability PV

6.26%

\u00a0

6.53%

Sensitivity 3 \u2013 Annual inflation plus 0.5% - % difference in liability PV

6.32%

\u00a0

6.57%

Sensitivity 4 - Annual inflation minus 0.5% - % difference in liability PV

(5.91)%

\u00a0

(6.14)%

Sensitivity 5 - Assumption: salary increase plus 0.5% - % difference in liability PV

5.92%

\u00a0

6.24%

Sensitivity 6 \u2013 Assumption: salary increase minus 0.5% - % difference in liability PV

(5.59)%

\u00a0

(5.86)%

", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact4": { "value": "
5.15.Personnel remuneration and expenses
The change in the number of employees of the Group and the Company, as well as the breakdown in staff remuneration is shown in the following table.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Salaried staff

254

254

126

126

Total Personnel

254

254

126

126

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Personnel remuneration

11,363

11,068

6,322

6,318

Social security contributions

2,146

2,069

1,208

1,181

Other benefits

1,538

1,316

803

689

Termination benefits

790

612

359

327

Defined benefit plans

89

205

47

147

Bonus shares to staff

77

14

59

9

Total

16,003

15,284

8,798

8,671

Based on the existing Remuneration Policy, approved by the General Meeting of Shareholders, it is envisaged that variable remuneration will be granted to executives of the Company and the Group in the form of, among others, bonus shares. In accordance with the current Remuneration Policy, the bonus shares are intended to be ultimately allocated to the beneficiaries - employees of the Company and/or its subsidiaries, provided that the beneficiaries continue to provide salaried services to the Group until the end of the vesting period (3 years). During 2023, the grant of the right to receive a total of 15,011 bonus shares to beneficiaries of the Group with a vesting period (as mentioned above) of 3 years was carried out. The weighted average fair value of the 15,011 shares at the grant date is \u20ac5.92 per share.
In addition, in 2024 a right as above was granted to receive 55,274 bonus shares with a weighted average fair value at the grant date of \u20ac5,12 per share.
The closing price of the Company's shares on the grant date was used to measure the fair value of the shares granted at the grant date.
From the implementation of the above (2) plans, for fiscal year 2024 the amount of \u20ac77 thousand was recognized under \"Staff remuneration and expenses\" in a reserve credit to equity. The corresponding amount for fiscal year 2023 was \u20ac14 thousand.
5.16.Third party remuneration and expenses
Third party fees and expenses include remuneration to consultants, auditors, members of the BoD of all the companies of the Group and other fees.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Fees to consultants

1,199

794

929

529

Remuneration to BoD and Committee members

611

646

551

588

Other remuneration

55

23

52

21

Fees to FTSE

129

108

128

107

Fees to auditors

83

83

36

36

Total

2,077

1,654

1,696

1,281

Fees to auditors mainly concern auditing services for the financial statements and for the tax certificate.
There are no fees other than the above that were paid in fiscal year 2024 to the statutory auditors of the Group and the Company.
5.17.Maintenance / IT Support
Maintenance and IT support includes expenses for the maintenance of the Group\u2019s technical infrastructure and support for the IT systems (technical support for the electronic trading platforms, databases, DSS [Dematerialized Securities System] etc.).
In 2024 the amount for the Group was \u20ac2,625 thousand compared to \u20ac2,175 thousand in 2023, increased by 20.7%, while for the Company the corresponding amounts were \u20ac2,018 thousand in 2024 vs. \u20ac1,800 thousand in 2023, increased by 12.1%.
5.18.Building / equipment management
This category includes expenses such as: security and cleaning services, building and equipment maintenance and repairs, which are analyzed in the table below:

\u00a0

GROUP

COMPANY

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Cleaning and building security services

561

480

147

128

Building- other equip. repair and maintenance

200

189

62

25

Other

70

39

0

0

Total

831

708

209

153

5.19.Utilities
In this category, the expenses of the Group dropped by 7.5% due to the reduction in the cost of electricity and are analyzed in the table below. This category mainly concerns electricity, fixed and mobile telephony costs, ATHEXNet leased lines, and water.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Fixed - mobile telephony - internet - water

102

105

57

59

Leased lines - ATHEXNet

308

352

302

344

Electricity

964

1,028

113

43

Water

3

3

0

0

Total

1,377

1,488

472

446

5.20.Other operating expenses
Other operating expenses of the Group increased by 5.9% and are analyzed in the table below.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Insurance premiums

718

739

701

714

Subscriptions

506

491

404

439

Promotional expenses

584

450

553

406

Travel

220

183

193

168

Operation support services

0

0

164

172

Rents

123

100

57

45

Inbroker expenses

96

232

0

0

Dual Listings expenses

275

210

0

0

LEI - EMIR TR- SFTR expenses

270

262

0

0

BoG - cash settlement

112

0

0

0

Transportation expenses

122

160

91

122

Other

584

583

361

261

Total

3,610

3,410

2,524

2,327

This category includes mainly insurance premiums, promotional expenses, Inbroker, LEI-EMIR TR, SFTR and other expenses (donations-scholarships, BoG expenses for cash settlement - swift, consumable expenses et al.).
5.21.Taxes
The taxes that burden the results of the fiscal year (Property Tax, value added tax, stamp duty etc.) for the Group amounted to \u20ac1,850 thousand in 2024 compared to \u20ac1,442 thousand in 2023. For the Company, taxes amounted to \u20ac1,100 thousand vs. \u20ac889 thousand in 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f110199": { "value": "
Based on the existing Remuneration Policy, approved by the General Meeting of Shareholders, it is envisaged that variable remuneration will be granted to executives of the Company and the Group in the form of, among others, bonus shares. In accordance with the current Remuneration Policy, the bonus shares are intended to be ultimately allocated to the beneficiaries - employees of the Company and/or its subsidiaries, provided that the beneficiaries continue to provide salaried services to the Group until the end of the vesting period (3 years). During 2023, the grant of the right to receive a total of 15,011 bonus shares to beneficiaries of the Group with a vesting period (as mentioned above) of 3 years was carried out. The weighted average fair value of the 15,011 shares at the grant date is \u20ac5.92 per share.
In addition, in 2024 a right as above was granted to receive 55,274 bonus shares with a weighted average fair value at the grant date of \u20ac5,12 per share.
The closing price of the Company's shares on the grant date was used to measure the fair value of the shares granted at the grant date.
From the implementation of the above (2) plans, for fiscal year 2024 the amount of \u20ac77 thousand was recognized under \"Staff remuneration and expenses\" in a reserve credit to equity. The corresponding amount for fiscal year 2023 was \u20ac14 thousand.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f111315": { "value": "
5.20.Other operating expenses
Other operating expenses of the Group increased by 5.9% and are analyzed in the table below.

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Insurance premiums

718

739

701

714

Subscriptions

506

491

404

439

Promotional expenses

584

450

553

406

Travel

220

183

193

168

Operation support services

0

0

164

172

Rents

123

100

57

45

Inbroker expenses

96

232

0

0

Dual Listings expenses

275

210

0

0

LEI - EMIR TR- SFTR expenses

270

262

0

0

BoG - cash settlement

112

0

0

0

Transportation expenses

122

160

91

122

Other

584

583

361

261

Total

3,610

3,410

2,524

2,327

This category includes mainly insurance premiums, promotional expenses, Inbroker, LEI-EMIR TR, SFTR and other expenses (donations-scholarships, BoG expenses for cash settlement - swift, consumable expenses et al.).
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "fact5": { "value": "
5.22.Owner occupied tangible and intangible assets
The tangible assets of the Group on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

TANGIBLE ASSETS

\u00a0

Plots of Land

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2022

3,900

31,186

139

181

12,300

47,706

Additions in 2023

0

115

47

0

1,762

1,924

Value adjustment due to appraisal by independent appraiser

254

685

0

0

0

939

Acquisition and valuation on 31.12.2023

4,154

31,986

186

181

14,062

50,569

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

0

16,432

127

166

10,494

27,219

Depreciation in 2023

0

437

5

2

753

1,197

Accumulated depreciation on 31.12.2023

0

16,869

132

168

11,247

28,416

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

4,154

15,117

54

13

2,815

22,153

Group

TANGIBLE ASSETS

\u00a0

Plots of Land

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2023

4,154

31,986

186

181

14,062

50,569

Additions in 2024

0

228

582

11

777

1,598

Reductions in 2024

0

0

0

(7)

(142)

(149)

Value adjustment due to appraisal by independent appraiser

330

74

0

0

0

404

Acquisition and valuation on 31.12.2024

3,406

29,335

768

185

14,697

48,391

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

0

16,869

132

168

11,247

28,416

Depreciation in 2024

0

477

15

1

813

1,306

Reclassification

0

(2,592)

0

0

0

(2,592)

Accumulated depreciation reduction in 2024

0

0

0

0

(142)

(142)

Accumulated depreciation on 31.12.2024

0

14,754

147

169

11,918

26,988

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

3,407

14,581

621

16

2,779

21,404

Within the second half of 2024, the Management of ATHEXCSD implemented a plan to find a buyer for the property of the Company on Katouni Street in Thessaloniki. Within the last quarter of 2024, the Management of ATHECSD accepted a proposal from a buyer for the sale of this property for a \u20ac2.5m consideration. The property is available for sale in its present condition. The sale is expected to be completed in 2025. Accordingly, the sale of the property was considered highly probable and this property was classified on 31.12.2024 in non-current assets held for sale.
The tangible assets of the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:

Company

\u00a0

\u00a0

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2022

15

103

166

8,250

8,534

Additions in 2023

0

0

0

1,094

1,094

Acquisition and valuation on 31.12.2023

15

103

166

9,344

9,628

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

3

103

159

7,321

7,586

Depreciation in 2023

1

0

1

420

422

Accumulated depreciation on 31.12.2023

4

103

160

7,741

8,008

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

11

0

0

1,603

1,620

Company

TANGIBLE ASSETS

\u00a0

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2023

15

103

166

9,344

9,628

Additions in 2024

0

0

11

489

500

Reductions in 2024

0

0

0

(142)

(142)

Acquisition and valuation on 31.12.2024

15

103

177

9,691

9,986

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

4

103

160

7,741

8,008

Depreciation in 2024

1

0

1

482

484

Accumulated depreciation reduction in 2024

0

0

0

(142)

(142)

Accumulated depreciation on 31.12.2024

5

103

161

8,081

8,350

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

10

0

16

1,610

1,636

On 31.12.2024 there were no encumbrances on the assets of the companies of the Group.
The intangible assets of the Group on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2022

6,548

17,139

23,687

Additions in 2023

752

1,808

2,560

Acquisition and valuation on 31.12.2023

7,300

18,947

26,247

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

4,113

12,448

16,561

Depreciation in 2023

899

1,645

2,544

Accumulated depreciation on 31.12.2023

5,012

14,093

19,105

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

2,288

4,854

7,144

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Group

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2023

7,300

18,947

26,247

Additions in 2024

1,066

3,049

4,115

Acquisition and valuation on 31.12.2024

8,366

21,996

30,362

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

5,012

14,093

19,105

Depreciation in 2024

902

1,871

2,773

Accumulated depreciation on 31.12.2024

5,914

15,964

21,878

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

2,452

6,032

8,485

The intangible assets of the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:
5.23.Leases
The rights-of-use and the lease liabilities of the Group and the Company are presented in the following tables:

Assets right of use - Group

31.12.2024

31.12.2023

Real Estate

0

0

Means of transport

385

484

Total

385

484

\u00a0

\u00a0

\u00a0

Lease obligations

\u00a0

\u00a0

Long-term lease obligations

272

367

Short-term lease obligations

121

119

Total

393

486

Depreciation - right of use

2024

2023

Real Estate

0

2

Means of transport

133

80

Total

133

82

\u00a0

\u00a0

\u00a0

Interest expense

18

11

Assets right of use - Company

31.12.2024

31.12.2023

Real Estate

1,026

1,171

Means of transport

287

352

Total

1,313

1,523

\u00a0

\u00a0

\u00a0

Lease obligations

\u00a0

\u00a0

Long-term lease obligations

1,198

1,400

Short-term lease obligations

229

223

Total

1,427

1,623

Depreciation - right of use

2024

2023

Real Estate

145

146

Means of transport

99

59

Total

244

205

\u00a0

\u00a0

\u00a0

Interest expense

61

61

The future minimum lease payments compared to the present value of the net minimum payments for the Group and the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

31.12.2024

31.12.2023

Minimum future payments

Net present value

Minimum future payments

Net present value

Up to 1 year

136

121

140

123

Between 1 year and 5 years

286

275

386

362

More than 5 years

0

0

0

0

Total minimum future payments

422

396

526

485

Less: financial expenses

(26)

\u00a0

(41)

\u00a0

Total net present value of minimum future payments

396

396

485

485

", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f111685": { "value": "
5.22.Owner occupied tangible and intangible assets
The tangible assets of the Group on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

TANGIBLE ASSETS

\u00a0

Plots of Land

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2022

3,900

31,186

139

181

12,300

47,706

Additions in 2023

0

115

47

0

1,762

1,924

Value adjustment due to appraisal by independent appraiser

254

685

0

0

0

939

Acquisition and valuation on 31.12.2023

4,154

31,986

186

181

14,062

50,569

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

0

16,432

127

166

10,494

27,219

Depreciation in 2023

0

437

5

2

753

1,197

Accumulated depreciation on 31.12.2023

0

16,869

132

168

11,247

28,416

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

4,154

15,117

54

13

2,815

22,153

Group

TANGIBLE ASSETS

\u00a0

Plots of Land

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2023

4,154

31,986

186

181

14,062

50,569

Additions in 2024

0

228

582

11

777

1,598

Reductions in 2024

0

0

0

(7)

(142)

(149)

Value adjustment due to appraisal by independent appraiser

330

74

0

0

0

404

Acquisition and valuation on 31.12.2024

3,406

29,335

768

185

14,697

48,391

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

0

16,869

132

168

11,247

28,416

Depreciation in 2024

0

477

15

1

813

1,306

Reclassification

0

(2,592)

0

0

0

(2,592)

Accumulated depreciation reduction in 2024

0

0

0

0

(142)

(142)

Accumulated depreciation on 31.12.2024

0

14,754

147

169

11,918

26,988

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

3,407

14,581

621

16

2,779

21,404

Within the second half of 2024, the Management of ATHEXCSD implemented a plan to find a buyer for the property of the Company on Katouni Street in Thessaloniki. Within the last quarter of 2024, the Management of ATHECSD accepted a proposal from a buyer for the sale of this property for a \u20ac2.5m consideration. The property is available for sale in its present condition. The sale is expected to be completed in 2025. Accordingly, the sale of the property was considered highly probable and this property was classified on 31.12.2024 in non-current assets held for sale.
The tangible assets of the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:

Company

\u00a0

\u00a0

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2022

15

103

166

8,250

8,534

Additions in 2023

0

0

0

1,094

1,094

Acquisition and valuation on 31.12.2023

15

103

166

9,344

9,628

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

3

103

159

7,321

7,586

Depreciation in 2023

1

0

1

420

422

Accumulated depreciation on 31.12.2023

4

103

160

7,741

8,008

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

11

0

0

1,603

1,620

Company

TANGIBLE ASSETS

\u00a0

Building and Construction

Machinery and other equip.

Means of Transportation

Furniture fittings and equip.

Total

Acquisition and valuation on 31.12.2023

15

103

166

9,344

9,628

Additions in 2024

0

0

11

489

500

Reductions in 2024

0

0

0

(142)

(142)

Acquisition and valuation on 31.12.2024

15

103

177

9,691

9,986

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

4

103

160

7,741

8,008

Depreciation in 2024

1

0

1

482

484

Accumulated depreciation reduction in 2024

0

0

0

(142)

(142)

Accumulated depreciation on 31.12.2024

5

103

161

8,081

8,350

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

10

0

16

1,610

1,636

On 31.12.2024 there were no encumbrances on the assets of the companies of the Group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f112901": { "value": "
The intangible assets of the Group on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2022

6,548

17,139

23,687

Additions in 2023

752

1,808

2,560

Acquisition and valuation on 31.12.2023

7,300

18,947

26,247

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

4,113

12,448

16,561

Depreciation in 2023

899

1,645

2,544

Accumulated depreciation on 31.12.2023

5,012

14,093

19,105

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

2,288

4,854

7,144

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Group

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2023

7,300

18,947

26,247

Additions in 2024

1,066

3,049

4,115

Acquisition and valuation on 31.12.2024

8,366

21,996

30,362

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

5,012

14,093

19,105

Depreciation in 2024

902

1,871

2,773

Accumulated depreciation on 31.12.2024

5,914

15,964

21,878

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

2,452

6,032

8,485

The intangible assets of the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:

Company

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2022

3,462

11,482

14,944

Additions in 2023

391

1,387

1,778

Acquisition and valuation on 31.12.2023

3,853

12,869

16,722

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2022

2,233

7,852

10,085

Depreciation in 2023

458

1,213

1,671

Accumulated depreciation on 31.12.2023

2,691

9,065

11,756

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2023

1,162

3,804

4,967

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEX

INTANGIBLE ASSETS

\u00a0

Internally developed systems

Software

Total

Acquisition and valuation on 31.12.2023

3,853

12,869

16,722

Additions in 2024

538

2,255

2,793

Acquisition and valuation on 31.12.2024

4,391

15,124

19,515

\u00a0

\u00a0

\u00a0

\u00a0

Accumulated depreciation on 31.12.2023

2,691

9,065

11,756

Depreciation in 2024

468

1,407

1,875

Accumulated depreciation on 31.12.2024

3,159

10,472

13,631

\u00a0

\u00a0

\u00a0

\u00a0

Book value on 31.12.2024

1,232

4,652

5,885

", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f113525": { "value": "
5.23.Leases
The rights-of-use and the lease liabilities of the Group and the Company are presented in the following tables:

Assets right of use - Group

31.12.2024

31.12.2023

Real Estate

0

0

Means of transport

385

484

Total

385

484

\u00a0

\u00a0

\u00a0

Lease obligations

\u00a0

\u00a0

Long-term lease obligations

272

367

Short-term lease obligations

121

119

Total

393

486

Depreciation - right of use

2024

2023

Real Estate

0

2

Means of transport

133

80

Total

133

82

\u00a0

\u00a0

\u00a0

Interest expense

18

11

Assets right of use - Company

31.12.2024

31.12.2023

Real Estate

1,026

1,171

Means of transport

287

352

Total

1,313

1,523

\u00a0

\u00a0

\u00a0

Lease obligations

\u00a0

\u00a0

Long-term lease obligations

1,198

1,400

Short-term lease obligations

229

223

Total

1,427

1,623

Depreciation - right of use

2024

2023

Real Estate

145

146

Means of transport

99

59

Total

244

205

\u00a0

\u00a0

\u00a0

Interest expense

61

61

The future minimum lease payments compared to the present value of the net minimum payments for the Group and the Company on 31.12.2024 and 31.12.2023 are analyzed as follows:

Group

31.12.2024

31.12.2023

Minimum future payments

Net present value

Minimum future payments

Net present value

Up to 1 year

136

121

140

123

Between 1 year and 5 years

286

275

386

362

More than 5 years

0

0

0

0

Total minimum future payments

422

396

526

485

Less: financial expenses

(26)

\u00a0

(41)

\u00a0

Total net present value of minimum future payments

396

396

485

485

", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f114143": { "value": "
5.24.Real Estate Investments
The book value of the real estate investments for the Group and the Company on 31.12.2024 and 31.12.2023 is shown in the following table:

Group

REAL ESTATE INVESTMENTS

\u00a0

Athinon Ave - Athens

Katouni St. - Thessaloniki

Mayer St. - Athens

Total

Valuation on 31.12.2022

2,593

694

2,900

6,187

Revaluation due to appraisal by an independent appraiser

(27)

108

90

170

Valuation on 31.12.2023

2,566

802

2,990

6,356

Additions

0

0

53

53

Revaluation due to appraisal by an independent appraiser

19

9

297

325

Transfer to Real Estate available for sale

0

(811)

0

(811)

Valuation on 31.12.2024

2,585

0

3,340

5,925

Company

Total

Valuation on 31.12.2022

2,900

Revaluation due to appraisal by an independent appraiser

90

Valuation on 31.12.2023

2,990

Additions

53

Revaluation due to appraisal by an independent appraiser

297

Valuation on 31.12.2024

3,340

The Group and the Company in fiscal year 2024 reappraised the fair value of their real estate investments, by assigning the valuation work to an independent real estate appraiser firm. The appraisal of the fair value of the abovementioned real estate investments resulted in an increase of \u20ac325 thousand for the Group, which is included in \"Gains / (losses) on fair value measurement of real estate\" in the Statement of Comprehensive Income.
Within the second half of 2024, the Management of ATHEXCSD has implemented a plan to find a buyer for the sale of the property of the Company on Katouni Street in Thessaloniki. Within the last quarter of 2024, the Management of AHEXCSD accepted a proposal from a buyer for the sale of this property for a \u20ac2.5m consideration. The property is available for sale in its current condition. The sale is expected to be completed in 2025. Accordingly, the sale of the property was considered highly probable and this property was classified on 31.12.2024 in non-current assets held for sale.
The revenue of the Group recognized from operating leases of real estate investments amounted to \u20ac369 thousand in fiscal year 2024 (compared to \u20ac358 thousand in fiscal year 2023) and is included in \"Ancillary Services\" in the Statement of Comprehensive Income. The corresponding revenue for the Company amounted to \u20ac197 thousand for 2024, remaining unchanged compared to 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f114793": { "value": "
5.25.Participations and other long-term claims

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Participation in subsidiaries

0

0

45,300

45,300

Participation in affiliates (1)

2,700

2,321

2,700

2,321

Participation in subsidiaries due to bonus shares

0

0

22

4

Guarantees

104

101

40

37

Dividend tax withheld for offset (2)

4,721

4,721

4,421

4,421

Total

7,525

7,143

52,483

52,083

1)The participation of the Company in HenEx on 31.12.2024 was \u20ac2,700 thousand, increased compared to 31.12.2023 by the contribution of the Group in the earnings of the HenEx Group (which amounted to \u20ac611 thousand for fiscal year 2024) and reduced by \u20ac231 thousand due to the dividend distributed in fiscal year 2024. The company initially paid 1,050 thousand as participation in HenEx\u2019s share capital.
2)Hellenic Exchanges \u2013 Athens Stock Exchange and Athens Exchange Clearing House had income (dividends) from their participation in subsidiaries during the period 2009-2013. On those distributions that took place, dividend withholding tax was applied, whose balance is monitored in a claims account on the Greek State in order to offset the dividend tax from the further distribution of this income to the shareholders of the companies of offset / recuperate this amount in any other way.
The receivable is recognized as a tax receivable under IAS 12, which consists of dividend withholding taxes as required by the standard and is measured at the total amount expected to be recovered from the tax authorities. The Company measures current tax assets both initially and subsequently at the amount expected to be recovered from the tax authorities. Management reasonably believes, taking into account the advice received from its legal/ tax advisors, that there is no risk of non-recovery of the receivable, on the one hand, due to the lack of an explicit legislative provision/ decision of an administrative court (or other competent body) on the impossibility of recovering (through repayment or offseting) the claim and, on the other hand, as the impossibility of recovering the above claim due to the change in the legislative regime would constitute a retroactive change in the tax treatment of certain taxable material, in violation of Article 78 par. 2 of the Constitution. At the same time, the Group's Management intends to take further action in the near future to ensure its recovery.
The breakdown of the participations of the parent Company in the subsidiaries of the Group on 31.12.2024 and 31.12.2023 is shown below:

\u00a0

% of direct participation

Number of shares / total number of shares

Cost

31.12.2024

31.12.2023

ATHEXCSD (former TSEC)

100

802,600

32,380

32,380

ATHEXClear

100

8,500,000

12,920

12,920

\u00a0

\u00a0

Total

45,300

45,300

In 2024 the Company collected dividend of \u20ac7.80 per share from the ATHEXCSD subsidiary for fiscal year 2023, amounting to \u20ac6,260,280 and dividend of \u20ac0.31 per share from the ATHEXCLEAR subsidiary for fiscal year 2023, amounting to \u20ac2,635,000. Management has assessed at the end of the reporting period whether events or circumstances exist that indicate that the carrying amount of investments in subsidiaries may not be recoverable. This analysis did not result in the need to perform an in-depth impairment test.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f114794": { "value": "
5.25.Participations and other long-term claims

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Participation in subsidiaries

0

0

45,300

45,300

Participation in affiliates (1)

2,700

2,321

2,700

2,321

Participation in subsidiaries due to bonus shares

0

0

22

4

Guarantees

104

101

40

37

Dividend tax withheld for offset (2)

4,721

4,721

4,421

4,421

Total

7,525

7,143

52,483

52,083

1)The participation of the Company in HenEx on 31.12.2024 was \u20ac2,700 thousand, increased compared to 31.12.2023 by the contribution of the Group in the earnings of the HenEx Group (which amounted to \u20ac611 thousand for fiscal year 2024) and reduced by \u20ac231 thousand due to the dividend distributed in fiscal year 2024. The company initially paid 1,050 thousand as participation in HenEx\u2019s share capital.
2)Hellenic Exchanges \u2013 Athens Stock Exchange and Athens Exchange Clearing House had income (dividends) from their participation in subsidiaries during the period 2009-2013. On those distributions that took place, dividend withholding tax was applied, whose balance is monitored in a claims account on the Greek State in order to offset the dividend tax from the further distribution of this income to the shareholders of the companies of offset / recuperate this amount in any other way.
The receivable is recognized as a tax receivable under IAS 12, which consists of dividend withholding taxes as required by the standard and is measured at the total amount expected to be recovered from the tax authorities. The Company measures current tax assets both initially and subsequently at the amount expected to be recovered from the tax authorities. Management reasonably believes, taking into account the advice received from its legal/ tax advisors, that there is no risk of non-recovery of the receivable, on the one hand, due to the lack of an explicit legislative provision/ decision of an administrative court (or other competent body) on the impossibility of recovering (through repayment or offseting) the claim and, on the other hand, as the impossibility of recovering the above claim due to the change in the legislative regime would constitute a retroactive change in the tax treatment of certain taxable material, in violation of Article 78 par. 2 of the Constitution. At the same time, the Group's Management intends to take further action in the near future to ensure its recovery.
The breakdown of the participations of the parent Company in the subsidiaries of the Group on 31.12.2024 and 31.12.2023 is shown below:

\u00a0

% of direct participation

Number of shares / total number of shares

Cost

31.12.2024

31.12.2023

ATHEXCSD (former TSEC)

100

802,600

32,380

32,380

ATHEXClear

100

8,500,000

12,920

12,920

\u00a0

\u00a0

Total

45,300

45,300

In 2024 the Company collected dividend of \u20ac7.80 per share from the ATHEXCSD subsidiary for fiscal year 2023, amounting to \u20ac6,260,280 and dividend of \u20ac0.31 per share from the ATHEXCLEAR subsidiary for fiscal year 2023, amounting to \u20ac2,635,000. Management has assessed at the end of the reporting period whether events or circumstances exist that indicate that the carrying amount of investments in subsidiaries may not be recoverable. This analysis did not result in the need to perform an in-depth impairment test.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f115769": { "value": "
5.26.Trade and other receivables
All claims are short-term, and no discounting is required on the date of the statement of financial position. The breakdown of clients and other receivables is shown in the following table:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Clients\u00a0

4.055

5.444

2.919

4.078

Less: expected credit losses

(1.878)

(1.902)

(1.604)

(1.647)

Net commercial receivables

2.177

3.542

1.315

2.431

Other receivables

\u00a0

\u00a0

\u00a0

\u00a0

Tax (1)

3.705

3.502

0

0

HCMC fee claim

21

21

21

21

Taxes withheld on deposits

213

89

38

23

Contractual claims (2)

4.929

3.789

2.027

1.938

Other withheld taxes

48

23

10

13

Prepaid non-accrued expenses (3)

2.693

1.961

1.798

1.433

Other debtors

43

38

48

44

Total other receivables

11.652

9.423

3.942

3.472

(1)The sales tax on transactions (0.10%) is turned over by members on the day following settlement (T+3); some members take advantage of their right to turn it over in one tranche to ATHEXCSD on the third working day after the end of the month when the transactions took place. Starting on 01.01.2024, in accordance with Law 5073/2023, the tax on stock sales was reduced from 0.2% to 0.1%.
(2)Contractual claims concern a revenue provision for services provided by the Group until 31.12.2024 which were invoiced at the start of the following year.
(3)Prepaid non-accrued expenses will mainly be expensed in the next fiscal year.
The provisions for expected credit losses are analyzed in the table below:

Expected credit losses

Group

Company

Balance on 31.12.2022

1,899

1,662

Provision reversal in 2023

0

(15)

Additional provisions in 2023

3

0

Balance on 31.12.2023

1,902

1,647

Provision reversal in 2024

0

0

Doubtful claims write-off

(60)

(58)

Additional provisions in 2024

36

15

Balance on 31.12.2024

1,878

1,604

The Group applies the simplified IFRS 9 approach and calculates the expected credit losses for the whole lifetime of its claims.
On each Statement of Financial Position date, the Group performs an impairment check on the claims using a table based on which expected credit losses are calculated. The maximum exposure to credit risk on the Statement of Financial Position date is the book value of each receivables category as stated above.
The table below presents information on the exposure of the Group and the Company to credit risk in 2024 and 2023:
31.12.2024

Group

Not past due

Up to 120 days

121 \u2013 240 days

241 \u2013 360 days

More than 360 days

Expected loss

1.55%

3.88%

18.09%

62.53%

100.00%

Total claims

1,584

595

49

15

1,812

Expected loss

25

23

9

9

1,812

31.12.2023

Group

Not past due

Up to 120 days

121 \u2013 240 days

241 \u2013 360 days

More than 360 days

Expected loss

1.30%

5.89%

11.68%

52.77%

100.00%

Total claims

3,198

319

75

43

1,810

Expected loss

42

19

9

23

1,810

31.12.2024

Company

Not past due

Up to 120 days

121 \u2013 240 days

241 \u2013 360 days

More than 360 days

Expected loss

0.89%

2.28%

18.69%

61.30%

100.00%

Total claims

898

410

29

4

1,578

Expected loss

8

9

5

2

1,578

31.12.2023

Company

Not past due

Up to 120 days

121 \u2013 240 days

241 \u2013 360 days

More than 360 days

Expected loss

0.79%

1.72%

9.10%

37.50%

100.00%

Total claims

2,156

233

55

24

1,612

Expected loss

17

4

5

9

1,612

The book value of the claims above reflects their fair value.
To estimate the expected credit loss in commercial claims, on 31.12.2024 the Group distributed client receivables to time scales and applied loss rates based on experience at each time scale. This work showed that there was a need to increase expected credit losses by \u20ac36 thousand (ATHEX: -\u20ac15 thousand; ATHEXCD: \u20ac21 thousand) at the Group level for 2024, compared to an increase of \u20ac3 thousand (ATHEX: -\u20ac15 thousand; ATHEXCSD: \u20ac18 thousand) in 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f116873": { "value": "
5.27.Financial assets
On 31.12.2024 financial assets at fair value through other income includes the shares that the Group has acquired in Boursa Kuwait as well as in the Belgrade Stock Exchange.
The shares of Boursa Kuwait posted a valuation gain of \u20ac3,344 thousand (out of which \u20ac66 thousand were exchange rate gains) compared to 31.12.2023 which was accounted in the special securities valuation reserve, from which the corresponding deferred tax of \u20ac736 thousand was subtracted.
The GM of Boursa Kuwait decided to distribute dividend for fiscal year 2023. The Company has recognized income of \u20ac351 thousand in 2024.
In 2024, the Belgrade Stock Exchange did a rights issue, in which the Group did not participate, reducing its equity participation from 10.24% to 4.75%. The value of the participation posted a valuation gain of \u20ac3 thousand compared to 31.12.2023 which was accounted in the special securities valuation reserve, from which the corresponding deferred tax of \u20ac1 thousand was subtracted.
The value of the 0.779% participation in Boursa Kuwait and the 4.75% participation in the Belgrade Stock Exchange are analyzed below:

\u00a0

Group

Company

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Participation in the Belgrade Stock Exchange

\u00a0

\u00a0

\u00a0

\u00a0

Balance - start of the period

171

193

171

193

Profit / (Loss) from the valuation of the participation recognized in the Statement of Comprehensive Income

3

(22)

3

(22)

Balance - end of period

174

171

174

171

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Participation in Boursa Kuwait

\u00a0

\u00a0

\u00a0

\u00a0

Balance - start of the period

7,910

9,804

7,910

9,804

Profit / (Loss) from the valuation of the participation recognized in the Statement of Comprehensive Income

3,344

(1,894)

3,344

(1,894)

Balance - end of period

11,254

7,910

11,254

7,910

Grand total

11,428

8,081

11,428

8,081

The financial assets valued at amortized cost category in the amount of \u20ac649 thousand include Greek Corporate Bonds with a duration of less than a year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f117422": { "value": "
5.28.Cash and cash equivalents
The cash at hand and at bank of the Group are invested in short-term interest-bearing instruments in order to maximize benefits, in accordance with the policy set by the Company and the Group.
On 31.12.2024, a significant portion of the cash of the Group is, due to compliance of ATHEXClear with the EMIR Regulation, kept at the Bank of Greece (BoG).
The breakdown of the cash at hand and at bank of the Group is as follows:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Deposits at the Bank of Greece

20,562

18,714

0

0

Sight deposits in commercial banks

2,299

2,101

1,481

1,156

Time deposits up to 3 months

45,650

42,507

10,750

10,472

Cash at hand

7

5

3

2

Total

68,518

63,327

12,234

11,630

", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f117622": { "value": "
5.29.Third party balances in bank accounts of the Group
Third party balances in bank accounts of the Group is a memo account for the margins that ATHEXClear receives from its Members for the derivatives market and the cash market. ATHEXClear manages Member margins, which in accordance with the investment policy for deposits, are placed with the Bank of Greece.
Implementation of the ATHEXClear investment policy begun together with the application of the new clearing model and risk management in the derivatives market on 1.12.2014.
According to the contract between ATHEXClear and the BoG dated 24.6.2024, with effect from Tuesday 25.6.2024, ATHEXClear operates in the Target-GR system as an Auxiliary System (without settlement method) with CCP indication, successfully transitioning from the previous operating status of the company to Target-GR as a Direct Participant with Payment bank indication (until Friday 21.6.2024).
In particular, in accordance with Article IV (\"Funds held in the SAC of the ASM of guarantee funds\") of the contract, ATHEXClear now has the possibility of maintaining in a Special Cash Account (SAC) of the Continuous Settlement (CTS) of the Ancillary System, all of ATHEXClear's guarantee funds for the purpose of clearing transactions, which consist exclusively of:
\u2022Contributions of the Clearing Members of the Auxiliary System to the Cash Market Clearing Fund, as defined in Article 42 of Regulation (EU) 648/2012E.
\u2022Contributions of the Clearing Members to the Derivatives Market Clearing Fund, as defined in the aforementioned Article 42 of Regulation (EU) 648/2012,
\u2022Margins of the members of the Auxiliary System, as defined in Article 41 of Regulation (EU) No 648/2012,
\u2022Other financial resources within the meaning of Article 43 of Regulation (EU) No 648/2012,
\u2022Any cash collateral provided by the clearing members, in accordance with Article 46 of Regulation (EU) No 648/2012, to cover the exposure of the Auxiliary System to them.
In the above context, interest will be paid by the BoG to ATHEXClear's Main Cash Account (RTGS) in the Auxiliary System environment in Target-GR, while the interest attributable to the portion of the guarantee funds contributed by the Clearing Members of ATHEXClear must be calculated and attributed to them respectively by ATHEXClear.
Interest corresponding to ATHEXClear's balances in RTGS amounted to \u20ac362 thousand for 2024.
The amounts of \u20ac350,501 thousand on 31.12.2024 and \u20ac265,503 thousand on 31.12.2023 respectively shown below and in the Statement of Financial Position on 31.12.2024 and 31.12.2023 respectively, concern exclusively Member collaterals in the cash and derivatives markets.

\u00a0

Group

\u00a0

31.12.2024

31.12.2023

Clearing Fund accounts \u2013 Cash Market

28,051

16,169

Additional Clearing Fund collaterals \u2013 Cash Market

188,336

121,141

Clearing Fund accounts \u2013 Derivatives Market

23,100

22,327

Additional Clearing Fund collaterals \u2013 Derivatives Market

109,544

105,151

Other (1)

1,470

715

Third party balances

350,501

265,503

(1)On 31.12.2024, in accounts with commercial banks of the Group, dormant client balances of the Clearing Fund amounting to \u20ac35 thousand were kept, as well as \u20ac1,435 thousand concerning amounts for distribution from bond interest payments and dividends to deceased beneficiaries and amounts from forced sales.
", "dimensions": { "concept": "athexgroup:DisclosureOfThirdPartyBalancesInGroupBankAccountsReceivables", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f118341": { "value": "
5.30.Deferred Tax
The deferred taxes accounts are analyzed as follows:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Deferred tax claims

1,805

1,309

886

616

Deferred tax liabilities

(5,482)

(4,506)

(2,872)

(1,997)

Total

(3,677)

(3,197)

(1,986)

(1,381)

The gross amounts of tax claims and liabilities are analyzed as follows:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Deferred tax claims

61

63

0

0

Deferred tax liabilities

(3,738)

(3,260)

(1,986)

(1,381)

Total

(3,677)

(3,197)

(1,986)

(1,381)

The deferred tax claims and liabilities for the Group are as follows:

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2023

396

822

24

1,243

(Debit) / credit to the results

25

22

5

52

(Debit) / credit to other comprehensive income

14

0

0

14

Balance 31.12.2023

435

844

29

1,309

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2024

435

844

29

1,309

(Debit) / credit to the results

(4)

499

4

499

(Debit) / credit to other comprehensive income

(3)

0

0

(3)

Balance 31.12.2024

428

1,343

33

1,805

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2023

(20)

(1,938)

(2,582)

(4,539)

Debit / (credit) to the results

(22)

0

(160)

(182)

Debit / (credit) to other comprehensive income

0

421

(207)

215

Balance 31.12.2023

(42)

(1,517)

(2,949)

(4,506)

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2024

(42)

(1,517)

(2,949)

(4,506)

Debit / (credit) to the results

3

0

(154)

(151)

Debit / (credit) to other comprehensive income

0

(736)

(89)

(825)

Balance 31.12.2024

(39)

(2,251)

(3,192)

(5,482)

The deferred tax claims and liabilities for the Company are as follows:

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2023

243

323

19

586

(Debit) / credit to the results

15

1

3

19

(Debit) / credit to other comprehensive income

11

0

0

11

Balance 31.12.2023

269

324

22

616

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2024

269

324

22

616

(Debit) / credit to the results

(2)

268

3

269

(Debit) / credit to other comprehensive income

1

0

0

1

Balance 31.12.2024

268

592

25

886

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2023

(17)

(1,937)

(351)

(2,305)

Debit / (credit) to the results

(9)

0

(105)

(114)

Debit / (credit) to other comprehensive income

0

421

0

421

Debit / (credit) forward

\u00a0

0

0

0

Balance 31.12.2023

(26)

(1,516)

(456)

(1,997)

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2024

(26)

(1,516)

(456)

(1,997)

Debit / (credit) to the results

2

0

(140)

(138)

Debit / (credit) to other comprehensive income

0

(736)

0

(736)

Debit / (credit) forward

\u00a0

\u00a0

\u00a0

0

Balance 31.12.2024

(24)

(2,252)

(596)

(2,872)

", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f118342": { "value": "
5.30.Deferred Tax
The deferred taxes accounts are analyzed as follows:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Deferred tax claims

1,805

1,309

886

616

Deferred tax liabilities

(5,482)

(4,506)

(2,872)

(1,997)

Total

(3,677)

(3,197)

(1,986)

(1,381)

The gross amounts of tax claims and liabilities are analyzed as follows:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Deferred tax claims

61

63

0

0

Deferred tax liabilities

(3,738)

(3,260)

(1,986)

(1,381)

Total

(3,677)

(3,197)

(1,986)

(1,381)

The deferred tax claims and liabilities for the Group are as follows:

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2023

396

822

24

1,243

(Debit) / credit to the results

25

22

5

52

(Debit) / credit to other comprehensive income

14

0

0

14

Balance 31.12.2023

435

844

29

1,309

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2024

435

844

29

1,309

(Debit) / credit to the results

(4)

499

4

499

(Debit) / credit to other comprehensive income

(3)

0

0

(3)

Balance 31.12.2024

428

1,343

33

1,805

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2023

(20)

(1,938)

(2,582)

(4,539)

Debit / (credit) to the results

(22)

0

(160)

(182)

Debit / (credit) to other comprehensive income

0

421

(207)

215

Balance 31.12.2023

(42)

(1,517)

(2,949)

(4,506)

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2024

(42)

(1,517)

(2,949)

(4,506)

Debit / (credit) to the results

3

0

(154)

(151)

Debit / (credit) to other comprehensive income

0

(736)

(89)

(825)

Balance 31.12.2024

(39)

(2,251)

(3,192)

(5,482)

The deferred tax claims and liabilities for the Company are as follows:

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2023

243

323

19

586

(Debit) / credit to the results

15

1

3

19

(Debit) / credit to other comprehensive income

11

0

0

11

Balance 31.12.2023

269

324

22

616

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax claims

Provisions - Actuarial study and staff retirement obligations

Other provisions

Leases

Total

Balance 01.01.2024

269

324

22

616

(Debit) / credit to the results

(2)

268

3

269

(Debit) / credit to other comprehensive income

1

0

0

1

Balance 31.12.2024

268

592

25

886

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2023

(17)

(1,937)

(351)

(2,305)

Debit / (credit) to the results

(9)

0

(105)

(114)

Debit / (credit) to other comprehensive income

0

421

0

421

Debit / (credit) forward

\u00a0

0

0

0

Balance 31.12.2023

(26)

(1,516)

(456)

(1,997)

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

Deferred tax liabilities

Intangible assets

Participations valuation provision

Property plant and equipment

Total

Balance 01.01.2024

(26)

(1,516)

(456)

(1,997)

Debit / (credit) to the results

2

0

(140)

(138)

Debit / (credit) to other comprehensive income

0

(736)

0

(736)

Debit / (credit) forward

\u00a0

\u00a0

\u00a0

0

Balance 31.12.2024

(24)

(2,252)

(596)

(2,872)

", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f119287": { "value": "
5.31.Contractual obligations
As part of IFRS 15, revenue from new listings at ATHEX, as well as rights issues that take place during the fiscal year are considered to concern not only the fiscal year during which they are paid, but must be recognized and allocated to the duration that the company remains listed at ATHEX, during which the service is expected to be provided.
The contractual obligations by service, on 31.12.2024 and 31.12.2023 for the Group and the Company are analyzed as follows:
31.12.2024

Group

\u00a0

Short-term contractual obligations

Long-term contractual obligations

New listings

816

2,454

Rights issues

980

1,109

Total

1,796

3,563

Company

\u00a0

Short-term contractual obligations

Long-term contractual obligations

New listings

435

1,303

Rights issues

300

315

Total

735

1,618

31.12.2023

Group

\u00a0

Short-term contractual obligations

Long-term contractual obligations

New listings

226

713

Rights issues

1,435

870

Total

1,660

1,583

\u00a0

\u00a0

\u00a0

Company

\u00a0

Short-term contractual obligations

Long-term contractual obligations

New listings

141

443

Rights issues

400

177

Total

541

620

Short-term are the obligations that are recognized within one year, while long-term contractual obligations are those obligations that are recognized in a time frame of more than one year.
The change in the contractual obligations of the Group is analyzed as follows:

Group

31.12.2024

31.12.2023

Start of the period

3,243

3,630

Revenue recognized in the Statement of Comprehensive Income

(2,191)

(2,397)

New provisions

4,307

2,010

End of the period

5,359

3,243

The change in the contractual obligations of the Company is analyzed as follows:

Company

31.12.2024

31.12.2023

Start of the period

1,161

1,359

Revenue recognized in the Statement of Comprehensive Income

(783)

(975)

New provisions

1,976

777

End of the period

2,354

1,161

The contractual obligations of the Group are expected to be recognized in future periods after 31.12.2024 as follows:

Group

\u00a0

Up to 1 year

1,796

1 to 3 years

2,618

After 3 years

945

Total

5,359

The contractual obligations of the Company are expected to be recognized in future periods after 31.12.2024 as follows:

Company

\u00a0

Up to 1 year

735

1 to 3 years

1,151

After 3 years

468

Total

2,354

", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f119849": { "value": "
5.32.Equity and reserves
a) Share Capital

\u00a0

Number of shares

Par value (\u20ac)

Share Capital (\u20ac)

Share Premium (\u20ac)

Total 01.01.2023

60,348,000

0.42

25,346,160

157,084

Total 31.12.2023

60,348,000

0.42

25,346,160

157,084

Total 31.12.2024

60,348,000

0.42

25,346,160

157,084

b) Reserves

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Regular Reserve (1)

12,419

17,356

9,408

14,839

Untaxed and specially taxed reserves

10,737

10,737

10,281

10,281

Treasury stock reserve

(12,669)

(12,669)

(12,669)

(12,669)

Real estate revaluation reserve (2)

9,249

8,933

1,907

1,907

Other (3)

3,568

5,982

3,568

5,982

Special securities valuation reserve (4)

7,979

5,370

7,980

5,370

Reserve from distribution of bonus shares to staff

1,476

1,399

1,199

1,122

Total

32,759

37,108

21,674

26,833

(1)Part of the excess regular reserve of the Company amounting to \u20ac5,431 thousand was distributed to shareholders of the Company, following the decision of the Annual General Meeting.
(2)Real estate revaluation reserve includes the revaluations of the value of the properties which has historically affected the real estate of the Group. In 2024 the revaluation reserves increased by \u20ac316 thousand, based on a new assessment of the value of the properties.
(3)Category Other includes a special dividend reserve for 2015 - \u20ac5,696 thousand; dividend reserve for 2016 - \u20ac247 thousand; and specially taxed reserves - \u20ac39 thousand. Part of these reserves amounting to \u20ac2,414 was distributed to the shareholders of the Company following a decision by the Annual General Meeting.
(4)The Group has acquired shares in Boursa Kuwait and Belgrade Stock Exchange which it has classified, in accordance with IFRS 9, in financial assets at fair value through comprehensive income. On 31.12.2024 the shares posted a valuation gain of \u20ac2,608 thousand and \u20ac1 thousand respectively which, following the subtraction of deferred tax, was accounted in the special securities valuation reserve.
c) Share Buyback program
The General Meeting on 31.05.2021 decided to grant authorization for the Company to acquire own shares in accordance with the terms and conditions of article 49 of Law 4548/2018, for a time period not to exceed twelve (12) months, at a minimum price of \u20ac0.49 and a maximum price of \u20ac5.00 per share. The maximum number of own shares acquired will not exceed 10% of the paid-in share capital.
The share buyback program began on 3.12.2021 and was completed on 30.11.2022. The Company possesses 2,498,000 shares, at an average acquisition price of \u20ac3.336 per share and a total cost of \u20ac8.33m; these shares correspond to 4.14% of the voting rights of the Company.
The General Meeting on 08.06.2023 decided to grant authorization for the Company to acquire own shares in accordance with the terms and conditions of article 49 of Law 4548/2018, for a time period not to exceed twenty-four (24) months, at a minimum price of \u20ac0.42 and a maximum price of \u20ac6.00 per share. The maximum number of own shares acquired will not exceed 10% of the paid-in share capital.
There were no share purchases under the new program up until 31.03.2025.
d) Retained Earnings
The retained earnings of the Group of \u20ac50,214 thousand on 31.12.2023 amounted to \u20ac60,428 thousand at the end of 2024, as they increased by \u20ac17,346 thousand comprehensive income and reduced from the formation of a regular reserve in the amount of \u20ac494 thousand and the amount of \u20ac6,638 thousand for dividends paid.
The retained earnings of the Group of \u20ac39,977 thousand on 31.12.2022 amounted to \u20ac50,214 thousand at the end of 2023, as they increased by \u20ac12,950 thousand comprehensive income and reduced from the formation of a regular reserve in the amount of \u20ac301 thousand and the amount of \u20ac2,414 thousand for dividends paid.
The retained earnings of the Company of \u20ac35,538 thousand on 31.12.2023 amounted to \u20ac41,640 thousand at the end of 2024, as they increased by \u20ac12,942 thousand in comprehensive income in 2024 and reduced by the amount of \u20ac6,638 thousand for dividends paid.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f122228": { "value": "
5.34.Trade and other payables
All liabilities are short term and, therefore, no discounting on the date of the financial statements is required. The breakdown of suppliers and other liabilities are shown in the following table:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Suppliers

4,187

4,369

2,021

2,417

Hellenic Capital Market Commission Fee

1,122

968

386

364

Dividends payable

7

9

7

9

Accrued third party services

801

788

656

521

Employee remuneration payable

2,761

2,515

1,533

1,508

Share capital return to shareholders

79

79

79

79

Prepaid revenue

309

130

182

130

Various creditors

261

347

190

259

Total

9,527

9,205

5,054

5,287

", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f122447": { "value": "
5.35.Taxes payable
The analysis of taxes payable of the Group and the Company are presented in the table below:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Tax on stock sales

4,121

3,989

0

0

Payroll taxes

439

374

264

224

Tax on external associates

4

3

1

3

VAT-Other taxes

347

614

162

411

Total

4,911

4,980

427

638

The amount of \u20ac4,121 thousand corresponds to the tax (0.10%) on stock sales for December 2024 which was turned over to the Greek State in January 2025. In accordance with law 5073/2023, starting on 01.01.2024 the tax on stock sales was reduced from 0.2% to 0.10%.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f122648": { "value": "
5.36.Social security organizations
The obligations to social security organizations for the Group for 2024 and 2023 are analyzed in the following table:

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Unified Social Security Entity [EFKA]

535

520

295

293

Occupational Insurance Fund

0

94

0

94

Total

535

614

295

387

", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f122745": { "value": "
5.37.Current income tax and income taxes payable
Income tax has been calculated based on the rules of tax legislation. Non-deductible expenses mainly include provisions, various expenses as well as amounts which the Company considers that they will not be considered justifiable production expenses in a potential tax audit and which are adjusted by management when the income tax is calculated.

Tax liabilities

Group

Company

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Liabilities / (claims) start

2,398

32

830

60

Income tax expense

5,222

3,731

1,207

875

Return of income tax prepayment

(88)

8

(28)

(6)

Taxes paid

(4,067)

(1,372)

(1,119)

(100)

Liabilities / (claims) end

3,465

2,398

890

830

\u00a0

Group

Company

\u00a0

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Income Tax

5,222

3,731

1,207

875

Deferred Tax

(346)

130

(130)

93

Income tax expense / (revenue)

4,876

3,861

1,077

970

Reconciliation of the income tax with profits/losses before tax on the basis of the applicable ratios and the tax expense is as follows:

\u00a0

Group

Company

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Earnings before taxes

22,212

16,862

14,022

9,091

Income tax rate

22%

22%

22%

22%

Expected income tax expense

4,887

3,710

3,085

2,000

Tax effect of non-taxable income

(157)

(60)

(2,114)

(1,115)

Tax effect of non-deductible expenses

146

211

106

85

Income tax expense / (revenue)

4,876

3,861

1,077

970

The tax effect of non-taxable income mainly includes income from dividends by subsidiaries, which are eliminated on a consolidated basis.
Tax Compliance Report
For fiscal years 2011 to 2015, the Greek Soci\u00e9t\u00e9s Anonymes and Limited Liability Companies whose annual financial statements must be audited were required to obtain an \u201cAnnual Certificate\u201d, as provided for in \u00a75 article 82 of Law 2238/1994 and article 65A Law 4174/2013, which is issued after a tax audit carried out by the same statutory auditor or audit firm that audits the annual financial statements. After completion of the tax audit, the statutory auditor or the audit firm issues to the company a \u201cTax Compliance Report\u201d which is then submitted electronically to the Ministry of Finance.
Starting with fiscal year 2016, the issuance of an \u201cAnnual Certificate\u201d is optional. The tax authorities reserve the right to carry out a tax audit within the established framework as defined in article 36 of Law 4174/2013.
For fiscal years 2011 and 2017-2021 the companies of the Group have been audited by PricewaterhouseCoopers S.A., and for fiscal years 2012-2016 they have been audited by Ernst and Young S.A. and for fiscal years 2022 and 2023 by Grant Thornton and have received \u201cTax Compliance Reports\u201d without qualifications in accordance with the regulations in effect (article 82, \u00a75 of Law 2238/1994 for fiscal years 2011-2013 and article 65A of Law 4174/2013 for fiscal years 2014-2023).
For fiscal year 2024 the tax audit is in progress by Grant Thornton in accordance with article 65A of Law 4174/2013. When the tax audit is completed, management does not expect that there will be significant tax obligations, besides those that were recorded and reflected in the financial statements.
Tax audit of the Company for fiscal years 2008, 2009 and 2010
The Company was tax audited for tax years 2008, 2009 and 2010 by the Large Corporation Audit Center (KEMEP) in accordance with audit order 760/4/1118/22.12.2015. On 11.7.2016 the Company was notified about the acts of temporary corrective tax determination and audit findings note by the Large Corporation Audit Center (KEMEP).
Within the time limits of the law, on 30.9.2016, the Company filed an administrative appeal in accordance with article 63 of Law 4174/2013 at the Dispute Settlement Division (DED) of the General Secretariat of Public Revenue (GGDE), against the findings of the tax audit, and at the same time paid 100% of the amount due i.e. \u20ac1,562 thousand. This amount had been recognized as an expense in the Statement of Comprehensive Income in 2016. The aim of paying the tax plus the penalties assessed in full, was to avoid additional interest in accordance with the provisions of the Tax Procedure Code (Law 4174/2013).
The result of the Company's appeal before the Dispute Settlement Division (DED), was the reduction of the assessed additional taxes and surcharges by the amount of \u20ac579 thousand, an amount which has already been returned to the Company by the Tax Office through netting with tax liabilities of the Company. Subsequently, the Company exercised its right to further appeal to the Administrative Courts in order to be reimbursed the remaining amount of additional taxes and surcharges totaling \u20ac983 thousand. The Company received a summons and appeared before the Administrative Court of Appeal for the hearing of its case, which with decision no. 3901/2018 referred the case to the competent Three-Member Administrative Court of First Instance of Athens.
On 9 February 2022, the Company was notified of decisions no. 113/2022 and 114/2022 of the Administrative Court of First Instance of Athens with which the appeal of the Company was partially accepted and as a result on 5 April 2022 the amount of \u20ac625 thousand was returned. As a result, the amount of \u20ac625 thousand was recognized as revenue in fiscal year 2022 and is included in the item \"Income from tax refunds\" in the company and consolidated statement of comprehensive income for fiscal year 2022. On 8 April 2022 the Company appealed to the Administrative Court of Appeals for the return of the amount of \u20ac270 thousand, which was determined and discussed on 4 December 2024, for which a decision is awaited. For the aforementioned amount of \u20ac270 thousand, the Company has not recognized a corresponding claim pending the relevant decision.
Analysis of tax effects of other comprehensive income
The tax effect of other comprehensive income for the Group and the Company is analyzed as follows:

\u00a0

GROUP

\u00a001.01-31.12.2024

\u00a001.01-31.12.2023

Amount before tax

Tax revenue/ (expense)

Amount after tax

Amount before tax

Tax revenue/ (expense)

Amount after tax

Gains / (losses) from the reassessment of real estate values

404

(89)

315

939

(207)

732

Financial assets at fair value through other income - Valuation profits / (losses) during the period

3,347

(736)

2,611

-1916

422

(1494)

Actuarial gains / (losses) from staff termination provision

13

(3)

10

(65)

14

(51)

Total

3,764

(828)

2,936

(1,042)

229

(813)

\u00a0

COMPANY

\u00a001.01-31.12.2024

\u00a001.01-31.12.2023

Amount before tax

Tax revenue/ (expense)

Amount after tax

Amount before tax

Tax revenue/ (expense)

Amount after tax

Gains / (losses) from the reassessment of real estate values

0

0

0

0

0

0

Financial assets at fair value through other income - Valuation profits / (losses) during the period

3,347

(736)

2,611

(1,916)

422

(1,494)

Actuarial gains / (losses) from staff termination provision

(4)

1

(3)

(50)

11

(39)

Total

3,343

(735)

2,608

(1,966)

433

(1,533)

", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f124668": { "value": "
5.38.Related party disclosures
The value of transactions and the balances of the Group with related parties are analyzed in the following table:

\u00a0

Group

Company

31.12.2024

31.12.2023

31.12.2024

31.12.2023

Remuneration of executives and members of the BoD

3,144

2,568

2,377

2,084

Cost of social security

520

457

380

364

Other compensation

150

0

150

0

Total

3,814

3,025

2,907

2,448

The intra-Group balances on 31.12.2024 and 31.12.2023, as well as the intra-Group transactions of the companies of the Group on 31.12.2024 and 31.12.2023 are shown below:

INTRA-GROUP BALANCES 31.12.2024

\u00a0

\u00a0

ATHEX

ATHEXCSD

ATHEXCLEAR

ATHEX

Claims

0

93

0

\u00a0

Liabilities

0

5

0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCSD

Claims

5

0

530

\u00a0

Liabilities

93

0

2

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCLEAR

Claims

0

2

0

\u00a0

Liabilities

0

530

0

INTRA-GROUP BALANCES 31.12.2023

\u00a0

\u00a0

ATHEX

ATHEXCSD

ATHEXCLEAR

ATHEX

Claims

0

66

0

\u00a0

Liabilities

0

4

0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCSD

Claims

4

0

576

\u00a0

Liabilities

66

0

2

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCLEAR

Claims

0

2

0

\u00a0

Liabilities

0

576

0

INTRA-GROUP REVENUES-EXPENSES 01.01 - 31.12.2024

\u00a0

\u00a0

ATHEX

ATHEXCSD

ATHEXCLEAR

ATHEX

Revenue

0

492

132

\u00a0

Expenses

0

365

0

\u00a0

Dividend Income

0

6,260

2,635

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCSD

Revenue

365

0

7,438

\u00a0

Expenses

492

0

0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCLEAR

Revenue

0

0

0

\u00a0

Expenses

132

7,438

0

INTRA-GROUP REVENUES-EXPENSES 01.01 - 31.12.2023

\u00a0

\u00a0

ATHEX

ATHEXCSD

ATHEXCLEAR

ATHEX

Revenue

0

462

122

\u00a0

Expenses

0

373

0

\u00a0

Dividend Income

0

4,815

0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCSD

Revenue

373

0

7,793

\u00a0

Expenses

462

0

0

\u00a0

\u00a0

\u00a0

\u00a0

\u00a0

ATHEXCLEAR

Revenue

0

0

0

\u00a0

Expenses

122

7,793

0

Intra-Group transactions concern the fee for settlement services from ATHEXCSD to ATHEXClear, market data rebroadcast services from ATHEX to ATHEXCSD, the provision of administrative support services between the companies of the Group, as well as other services which are invoiced at prices comparative to those between third parties.
For the affiliated company HELLENIC ENERGY EXCHANGE, table of claims and revenue for 2024 and 2023 follows below:

Claims

31.12.2024

31.12.2023

\u0391\u03a4\u0397\u0395\u03a7

269

1,063

ATHEXCSD

85

351

ATHEXCLEAR

7

28

\u00a0

\u00a0

\u00a0

Revenue

01.01 -31.12.2024

01.01 -31.12.2023

\u0391\u03a4\u0397\u0395\u03a7

1,367

1,079

ATHEXCSD

347

349

ATHEXCLEAR

23

23

In 2024 the Group received from the HELLENIC ENERGY EXCHANGE a dividend of \u20ac231 thousand and for 2022 \u20ac116 thousand.
For the affiliated company EnEx CLEARING HOUSE, the table of claims and revenue for 2024 and 2023 follows below:

Claims

31.12.2024

31.12.2023

\u0391\u03a4\u0397\u0395\u03a7

55

521

ATHEXCSD

33

133

ATHEXCLEAR

2

9

\u00a0

\u00a0

\u00a0

Revenue

01.01 -31.12.2024

01.01 -31.12.2023

\u0391\u03a4\u0397\u0395\u03a7

544

528

ATHEXCSD

116

116

ATHEXCLEAR

8

8

", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f125760": { "value": "
5.39.Earnings per share and dividends
The BoD of the Athens Exchange proposed to the Annual General Meeting the distribution of \u20ac0.24 per share, i.e. a payout of \u20ac14,486,520, as dividend from the earnings of fiscal year 2023. The proposal of the BoD was approved by shareholders at the 23rd Annual General Meeting on 13.06.2024.
The net after tax earnings of the Group in 2024 were \u20ac17.3 million or \u20ac0.299 per share; after including other comprehensive income, earnings were \u20ac20.3 million or \u20ac0.350 per share. The weighted average number of shares outstanding of the Company on 31.12.2024 was 57,850,000.
The net after tax earnings of the Group in 2023 were \u20ac13 million or \u20ac0.225 per share; after including other comprehensive income, earnings were \u20ac12.2 million or \u20ac0.211 per share. The weighted average number of shares outstanding of the Company on 31.12.2023 was 57,850,000.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f125761": { "value": "
5.39.Earnings per share and dividends
The BoD of the Athens Exchange proposed to the Annual General Meeting the distribution of \u20ac0.24 per share, i.e. a payout of \u20ac14,486,520, as dividend from the earnings of fiscal year 2023. The proposal of the BoD was approved by shareholders at the 23rd Annual General Meeting on 13.06.2024.
The net after tax earnings of the Group in 2024 were \u20ac17.3 million or \u20ac0.299 per share; after including other comprehensive income, earnings were \u20ac20.3 million or \u20ac0.350 per share. The weighted average number of shares outstanding of the Company on 31.12.2024 was 57,850,000.
The net after tax earnings of the Group in 2023 were \u20ac13 million or \u20ac0.225 per share; after including other comprehensive income, earnings were \u20ac12.2 million or \u20ac0.211 per share. The weighted average number of shares outstanding of the Company on 31.12.2023 was 57,850,000.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f125799": { "value": "0.24", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f126010": { "value": "
5.40.Revenue from participations
Revenue from participations concerns the 21% participation of the Company in the Hellenic Energy Exchange (HenEx) (note 5.25). The internal value of the participation of the Company in HenEx increases in proportion to its participation in the equity of the latter. In fiscal year 2024 income from this participation was \u20ac611 thousand compared to \u20ac430 thousand in 2023.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f126091": { "value": "
5.41.Litigation or arbitration disputes and other contingent liabilities
The Group is involved in litigation with former members and listed companies of the Athens Exchange. The management of the Group and its legal counsel estimate that the outcome of these cases will not have a significant effect on the economic situation, financial position or the results of the operation of the Group and the Company.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f126179": { "value": "
5.42.Risk Policies and Management
A major consideration of the Athens Exchange Group (the Group) is the management of risk that arises from international developments in the sector, its business activities, and its business operation.
The Group, as operator of the capital market, has developed a framework for managing the risks to which it is exposed, ensuring its viability and development, and contributing to the stability and security of the capital market. Risk management is recognized as part of its supervisory functions which, together with the regulatory compliance system, form the second level of defense of the organization.
Market risk
The Group's and the Company's risk in relation to their investments derives primarily from any adverse changes in the current valuation prices of shares and other securities traded on organized markets. In particular, the Group and the Company hold on 31.12.2024 financial assets measured at fair value through other comprehensive income which mainly include the Group's investment in Boursa Kuwait (0.778%).
On 31.12.2024, the assets exposed to market risk amounted to \u20ac11,428 thousand for the Group and the Company. A change of \u00b110% in investments whose valuation gains or losses are recognized cumulatively in equity would result in a change of \u00b1\u20ac1,142.8 thousand for the Group and the Company, respectively.
Liquidity risk
Liquidity risk is the risk of not being able to find sufficient cash to cover the Company's obligations.
The Group manages its liquidity needs through careful monitoring of scheduled payments for short-term liabilities as well as cash outflows from its day-to-day operations. Liquidity needs are monitored in various time frames (daily, weekly, monthly).
Liquidity risk is kept at a low level by maintaining sufficient cash reserves.
The Group's and the Company's trade and other payables of \u20ac9,527 thousand and \u20ac5,054 thousand respectively will be settled within the next 3 months.
Currency risk
The functional currency of the Group and the Company is the Euro. Most transactions of the Group and the Company take place in the functional currency, and as such, currency risk that arises from normal operations is limited.
The Group and the Company hold as of 31.12.2024 an investment in Boursa Kuwait (0.778%), whose shares are traded on the stock market of Kuwait since 14.09.2020 in Kuwaiti Dinars (KWD). At the same time, on 31.12.2024 the Group and the Company hold an investment in the Belgrade Stock Exchange in Serbian Dinar (RSD). As such, the Group and the Company are exposed to the KWD/EUR and the RSD/EUR exchange rates. A reasonable change in the KWD/EUR exchange rate of \u00b110% would result in a change of \u00b1\u20ac2 thousand in the results and of \u00b1\u20ac1,125 thousand in equity for the Group and the Company, respectively. Also, a fair change in the RSD/EUR exchange rate of \u00b110% would result in a change in equity of \u00b1\u20ac17 thousand for the Group and the Company.
Credit risk
The Group faces credit risk both from equity investments as well as from client balances. As part of its Investment Policy, specific principles are defined for cash deposit arrangements. Cash deposit arrangements are with the four systemic banks of the country, in approximately equal amounts, minimizing credit risk levels. Short term cash arrangements that do not exceed three months take place at Greek Systemic Banks, in accordance with the Investments Policy set by the management of the ATHEX Group.
Out of total cash and cash equivalents of the Group of \u20ac68.5m, approximately \u20ac47.9m is deposited in Greek systemic banks, and the remaining approximately \u20ac20.6m at the Bank of Greece.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f126336": { "value": "
Market risk
The Group's and the Company's risk in relation to their investments derives primarily from any adverse changes in the current valuation prices of shares and other securities traded on organized markets. In particular, the Group and the Company hold on 31.12.2024 financial assets measured at fair value through other comprehensive income which mainly include the Group's investment in Boursa Kuwait (0.778%).
On 31.12.2024, the assets exposed to market risk amounted to \u20ac11,428 thousand for the Group and the Company. A change of \u00b110% in investments whose valuation gains or losses are recognized cumulatively in equity would result in a change of \u00b1\u20ac1,142.8 thousand for the Group and the Company, respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f126530": { "value": "
Liquidity risk
Liquidity risk is the risk of not being able to find sufficient cash to cover the Company's obligations.
The Group manages its liquidity needs through careful monitoring of scheduled payments for short-term liabilities as well as cash outflows from its day-to-day operations. Liquidity needs are monitored in various time frames (daily, weekly, monthly).
Liquidity risk is kept at a low level by maintaining sufficient cash reserves.
The Group's and the Company's trade and other payables of \u20ac9,527 thousand and \u20ac5,054 thousand respectively will be settled within the next 3 months.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f126950": { "value": "
Credit risk
The Group faces credit risk both from equity investments as well as from client balances. As part of its Investment Policy, specific principles are defined for cash deposit arrangements. Cash deposit arrangements are with the four systemic banks of the country, in approximately equal amounts, minimizing credit risk levels. Short term cash arrangements that do not exceed three months take place at Greek Systemic Banks, in accordance with the Investments Policy set by the management of the ATHEX Group.
Out of total cash and cash equivalents of the Group of \u20ac68.5m, approximately \u20ac47.9m is deposited in Greek systemic banks, and the remaining approximately \u20ac20.6m at the Bank of Greece.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f127144": { "value": "5.43.Fair value
Measurement of fair value of financial assets
The financial assets and financial liabilities measured at fair values in the Statement of Financial Position of the Group and the Company are classified based on the following hierarchy into 3 Tiers for determining and disclosing the fair value of financial instruments by valuation technique:
Tier 1: Investments valued at fair value based on traded (unadjusted) prices in active markets for similar assets or liabilities.
Tier 2: Investments valued at fair value based on valuation models in which all inputs that significantly affect fair value are based (either directly or indirectly) on observable market data.
Tier 3: Investments valued at fair value based on valuation models in which inputs that significantly affect fair value are not based on observable market data.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:549300GSRN07MNENPL97", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f127319": { "value": "
The following tables present the financial assets that are measured at fair value on a recurring basis on 31.12.2024 and 31.12.2023. There are no financial liabilities measured at fair value at any of the periods presented.

31.12.2024

Group / Company

Tier 1

Tier 2

Tier 3

Financial assets

\u00a0

\u00a0

\u00a0

Investments in shares listed in organized markets

11,254

0

0

Investments in shares not listed in organized markets

0

0

174

Total

11,254

0

174

\u00a0

\u00a0

\u00a0

\u00a0

31.12.2023

Group / Company

Tier 1

Tier 2

Tier 3

Financial assets

\u00a0

\u00a0

\u00a0

Investments in shares listed in organized markets

7,910

0

0

Investments in shares not listed in organized markets

0

0

171

Total

7,910

0

171

Within the periods presented, there were no transfers between Tiers 1 and 2.
The amounts at which assets, receivables and current liabilities are reported in the Statement of Financial Position approximate their respective fair values due to their short-term maturity. Accordingly, there are no differences between the fair values and the corresponding carrying amounts of the financial assets and liabilities. The Company does not have derivative financial products.
Measurement of fair value of non-financial assets
The following tables present the non-financial assets of the Group and the Company that are measured at fair value on a recurring basis on 31.12.2024 and 31.12.2023:

31.12.2024

Group / Company

Tier 1

Tier 2

Tier 3

Non-financial assets

\u00a0

\u00a0

\u00a0

Owner occupied tangible assets

\u00a0

\u00a0

17,988

Investments in real estate

\u00a0

\u00a0

5,925

Non-Current Assets held for sale

\u00a0

\u00a0

2,250

Total

\u00a0

\u00a0

26,163

\u00a0

\u00a0

\u00a0

\u00a0

31.12.2023

Group / Company

Tier 1

Tier 2

Tier 3

Non-financial assets

\u00a0

\u00a0

\u00a0

Owner occupied tangible assets

\u00a0

\u00a0

19,271

Investments in real estate

\u00a0

\u00a0

6,356

Total

\u00a0

\u00a0

25,627

\u00a0

\u00a0

\u00a0

\u00a0

31.12.2024

Group / Company

Tier 1

Tier 2

Tier 3

Non-financial assets

\u00a0

\u00a0

\u00a0

Investments in real estate

\u00a0

\u00a0

3,340

Total

\u00a0

\u00a0

3,340

\u00a0

\u00a0

\u00a0

\u00a0

31.12.2023

Group / Company

Tier 1

Tier 2

Tier 3

Non-financial assets

\u00a0

\u00a0

\u00a0

Investments in real estate

\u00a0

\u00a0

2,990

Total

\u00a0

\u00a0

2,990

Key assumptions and estimates
It is the policy of the Company to regularly re-estimate the fair value of its real estate in order for it to reflect their true commercial value.
The Group has estimated the fair value of its properties with a reference date of 31.12.2024 by commissioning the relevant study to independent recognized real estate appraisers. The study was completed and delivered in early February 2025 and the Company adjusted the value of the properties as of 31 December 2024 in accordance with the result of the study in order
to show the fair value of the properties in the statement of financial position as at 31 December 2024. The significant assumptions and estimates were developed in close cooperation with management.
A. Building on Athinon Avenue
For the determination of the fair value of the building on Athinon Avenue, the Income Approach and in particular the Discounted Cash Flows method was used.
This method is based on assumptions relating primarily to future rents, the annual income growth rate, as well as the discount rate.
In summary, the most important assumptions used for the calculation of the fair value of the property on Athinon Avenue according to the valuation study of the independent appraiser are analyzed as follows:

Discounted cash flows method

Fair monthly lease for main use spaces

\u20ac 15 /sq. m.

Fair monthly lease for auxiliary spaces

\u20ac 4.35 /sq. m.

Annual income growth rate

from 2.3% in 2025 to 2.0% in 2036

Discount rate

10.0%

After applying the discounted cash flows method, the fair value of the buildings and the fair value of the attributable land was determined at \u20ac16.7m and \u20ac3.8m respectively.
B. Building on Katouni St - Thessaloniki
The Fair Value of the property on Katouni Street in Thessaloniki was calculated using the Income Approach and specifically the discounted cash flows method. In summary, the most significant assumptions used to calculate the fair value of the property on Katouni St. according to the independent appraiser\u2019s valuation study are summarized as follows:

Discounted cash flows method

Fair monthly lease

\u20ac 11.46 /sq. m.

Annual income growth rate

from 2.3% in 2025 to 2.1% in 2035

Discount rate

9.93%

After applying the discounted cash flows method, the fair value of the buildings and the fair value of the corresponding land was determined to be \u20ac559 thousand and \u20ac1,691 thousand respectively.
C. Building (at Acharnon and Mayer)
The Fair Value of the property at Acharnon and Mayer Street was calculated using the Income Approach and specifically the discounted cash flows method. In summary, the major assumptions used to calculate the fair value of the property at Acharnon and Mayer according to the independent appraiser's valuation study are summarized as follows:

Discounted cash flows method

Fair monthly lease

\u20ac 7.5 /sq. m.

Annual income growth rate

from 2.3% in 2025 to 2.1% in 2035

Discount rate

10.90%

After applying the discounted cash flows method, the fair value of the buildings and the fair value of the corresponding land was determined to be \u20ac2,116 thousand and \u20ac1,224 thousand respectively.
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5.44.Events after the date of the Statement of Financial Position
There is no event that has a significant effect on the results of the Group and the Company which has taken place or was completed after 31.12.2024 the date of the 2024 annual financial statements and up until the approval of the financial statements by the Board of Directors of the Company on 31.03.2025.
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